TaxTMI 
TaxTMI 
Rates of Taxes on Goods and Services.
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....ies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, sub- heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules:- 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 â....
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....nin-T Solution for storing, transporting, flushing donor organs for transplant Miltefosine Milrinone Lactate Methoxy Isobutile Isonitrile (MIBI) Haemophilus Influenzae Type b Vaccine Mycophenolate Sodium Verteporfin Daclizumab Ganciclovir 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 ....
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....ium113 Sterile generator and elution accessories Indium113 in brain scanning kit Indium113 in liver scanning kit Iscador, CLIA diagnostic kits Levodopa with benserazine Lenograstim Meningococcoal A and C combined vaccine with diluant solvent Methicillin Metrizamide Inj with diluant Monocomponent insulins Mycophenolate Mofetil Normal Human plasma Normal Human immunoglobulin Nuclear magnetic resonance contrast agent Normal Human serum Albumin Penicillamine Pentamidine Penicillinase Poliomyelitis vaccine (inactivated 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 ....
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....reproductions) and large-print books, braille embossers, talking calculators, talking thermometers Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines Braille paper All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind Aids for improving mobility of the blind such as electronic orientation and obstacle detectbn appliance and white canes Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind 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 â....
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....or the purposes of this Schedule,- 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 of that person, and which is registered under the Trade Marks Act, 1999. “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 S....
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....oration Licensing Policy, or on or after the 1st day of April 2001 in terms of the Coal Bed Methane Policy, or on or after the 14th day of October, 2015 in terms of the Marginal Field Policy, as the case may be; where the recipient of outward supply of goods,- is a licensee, 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 of goods, the following, namely, 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 (i) of clause and have been imported under the licences referred to in that sub-clause; is a 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 t....
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....e; where the goods so supplied to the licensee or a sub-contractor of the licensee, or the contractor or a sub-contractor of the contractor are sought to be transferred to another sub-contractor of the licensee or another licensee or a sub- contractor of such licensee, or another sub-contractor of the contractor or another contractor or a subcontractor of such contractor (hereinafter referred to as the “transfereeâ€), such transferee 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 such transferee, at the time of such transfer, the following, namely:- a certificate from a duly authorised officer of the Directorate List [See S.No.1 of the Table] Land Seismic Survey Equipment and accessories, requisite vehicles including those for carrying the equipment, seismic survey vessels, global positioning system and accessories, and other materials required for seismic work or other types of Geophysical and Geochemical surveys for o....
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....her material required for platforms/ installations. Line pipes for flow lines and trunk pipelines including weight-coating and wrapping. Derrick barges, Mobile and stationary cranes, trenchers, pipelay barges, cargo barges and the like required in the construction/ installation of platforms and laying of pipelines. Single buoy mooring systems, mooring ropes, fittings like chains, shackles, couplings marine hoses and oil tankers to be used for oil storage and connected equipment, Tanks used for storage of oil, condensate, coal bed methane, water, mud, chemicals and related materials. All types of fully equipped vessels and other units /equipment required for pollution control, fire prevention, fire fighting, safety items like Survival Craft, Life Raft, fire and gas detection equipment, including H2S monitoring equipment. Mobile and skid mounted pipe laying, pipe testing and pipe inspection equipment. All types of valves including high pressure valves. Communication equipment required for petroleum or coal bed methane operations including synthesized VHF Aero and VHF multi channel set....
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.... shall be paid on reverse charge basis by the recipient of the intra-state supply of such goods as specified in the corresponding entry in column (5) and all the provisions of the said Act shall apply to such recipient, namely:- 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.5/2017-State Tax (Rate) In exercise of the powers conferred by clause (ii) of the proviso to sub-section of section 54 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017), the State Government, on the recommendations of the Council,....
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....nder the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), from the whole of the State tax leviable thereon under Section 9 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017), namely:- TABLE Explanation. – In this notification, “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 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. 8/2017 – 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, on ....
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....e Telangana Good and Services Tax Act, 2017 (Act No. 23 of 2017). 2. This notification shall come into force with effect on and from the 1st day of July, 2017. Notification No. 11/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the State tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:- Table In case of supply of service specified in column (3) of the entry at item (i) against serial no. 3 of the Table above, involving transfer of property in ....
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....les made thereunder. "information technology software†means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment. “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 processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. “Agricultural Produce Marketing Committee or Board†means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural prod....
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....section 2 of the Aircraft Act, 1934 (22 of 1934); “airport†has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.); “approved vocational education course†means, - a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship; “arbitral tribunal†has the same meaning as assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996); “authorised dealer of foreign exchange†shall have the same meaning assigned to “Authorised person†in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999); “authorised medical practitionerâ€....
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....nosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases; “contract carriage†has the same meaning as assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (u)“courier agency†means any person engaged in the door-to-door transportation of time- sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles; “Customs station†shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962); “declared 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 excluding any discount offered on the published charges for such unit; “distributor or selling agent†means an indi....
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....pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma; (zh) “incubatee†means an entrepreneur located within the premises of a Technology Business Incubator or Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India and who has entered into an agreement with the Technology Business Incubator or the Science and Technology Entrepreneurship Park to enable himself to develop and produce hi-tech and innovative products; (zi) “inland waterway†means national waterways as defined in clause (h) of section 2 of the Inland Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on any inland water, as defined in clause (b) of section 2 of the Inland ....
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....or structures, whether pre-fabricated or otherwise; (zt) “print media†means,— ‘book’ as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; ‘newspaper’ as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867); (zu) “port†has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908); (zv) “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 the Global Positioning System or General Packet Radio Service; (zw) “recognised sporting event†means any sporting event,- organised by a recognised sports body where the participating team or individual represent any district, state, zone or country; organis....
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....State Government; (zzd) “senior advocate†has the same meaning as assigned to it in section 16 of the Advocates Act, 1961 (25 of 1961); (zze) “single residential unit†means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family; (zzf) “special category States†shall mean the States as specified in sub-clause (g) of clause of article 279A of the Constitution, (zzg) “specified organisation†shall mean,- Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or ‘Committee’ or ‘State Committee’ as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002); (zzh) “stage carriage†shall have the same meaning as assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zzi) “State Electricity Board†means the Board constituted under section 5 of the Electricity (Supply) Act, 1948 (54 of 1948); (zzj) “State Transmission Utility†shall have the same meaning as assigned to it in clause (67) o....
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....charge basis by the recipient of the such services as specified in column (4) of the said Table:- Table Explanation.- For purpose of this notification,- The person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification; “Body Corporate†has the same meaning as assigned to it in clause (11) of section 2 of the Companies Act, 2013; the business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification; the words and expressions used and not defined in this notification but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, and the Union Territory Goods and Services Tax Act shall have the same meanings as assigned to them in those Acts. 2. This notification shall come into force with effect on and from the 1st day of July, 2017. Notification No. 14/2017-State Tax (Rate) In exercise....
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.... 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 mission or consular post in India, or diplomatic agents or career consular officers posted therein, are entitled to refund of state tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity; that in case of supply of services, the head of the foreign diplomatic mission or consular post, or any person of such mission or post authorised by him, shall furnish an undertaking in original, signed by him or the authorised person, stating that the supply of services received are for official purpose of the said foreign diplomatic mission or consular post; or for personal use of the said diplomatic agent or career consular officer or members of his/her family; that in case of supply of goods, concerned diplomatic mission or consulate or an officer duly authorized by him will produce a certificate that,– the goods have been put to use, or are in the use, as the case may be, of the mission or consulate; the goods will not b....
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....trol 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 meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988). 2. This notification shall come into force with effect on and from the 1st day of July, 2017. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) To: SOMESH KUMAR PRINCIPAL SECRETARY TO GOVERNMENT The Commissioner of Printing, Stationery and Stores Purchase (Publication Wing) Telangana, Hyderabad for publication of the Notification (he is requested to supply 100 copies of the notification to this Department and 300 copies to Commissioner of Commercial Taxes, Telangana, Hyderabad) The Commissioner of Commercial Taxes, Telangana State, Hyderabad The General Administration (Vigilance & Enforcement) Department, Telangana, B.R.K.R. Building, Hyderabad The Secretary, VAT Appellate Tribunal, Nampally,Hyderabad The Director General, General Administration(Vigilance&Enforcement)Dept., Telangana....
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.... paneer put up in unit container and bearing a registered brand name 12. 0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. 13. 0409 Natural honey, put up in unit container and bearing a registered brand name 14. 0410 Edible products of animal origin, not elsewhere specified or included S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 15. 0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. 16. 0504 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. 17. 0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers 18. 0507 [Except 050790] Ivory, tortoise-shell, whalebone and whalebon....
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....fee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] 36. 0902 Tea, whether or not flavoured [other than unprocessed green leaves of tea] 37. 0903 Maté 38. 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta 39. 0905 Vanilla 40. 0906 Cinnamon and cinnamon-tree flowers 41. 0907 Cloves (whole fruit, cloves and stems) 42. 0908 Nutmeg, mace and cardamoms 43. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality] 44. 0910 [other than 0910 11 10, 0910 30 10] Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices 45. 10 All goods i.e. cereals, put up in unit container and bearing a registered brand name 46. 1001 Wheat and meslin put up in unit container and bearing a registered brand name 47. 1002 Rye put up in unit container and bearing a registered brand name 48. 1003 Barley put up in unit container and bearing a registered brand name 49. 1004 Oats put u....
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...., Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality 71. 1208 Flour and meals of oil seeds or oleaginous fruits, other than those of mustard 72. 1210 Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin 73. 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered 74. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used prima rily for human consumption, not elsewhere specified or included S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 75. 1301 Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac] 76. 1301 Compounded asafoetida commonly known as heeng 77. 1401 Vegetable materials of a kind used primarily for plait....
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....ub-heading / Tariff item Description of Goods (1) (2) (3) 94. 1802 Cocoa shells, husks, skins and other cocoa waste 95. 1803 Cocoa paste whether or not de-fatted 96. 1901 20 00 Mixes and doughs for the preparation of bread, pastry and other baker's wares 97. 1902 Seviyan (vermicelli) 98. 1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) 99. 1905 Pizza bread 100. 1905 40 00 Rusks, toasted bread and similar toasted products 101. 2106 90 Sweetmeats 102. 2201 90 10 Ice and snow 103. 2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves 104. 2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets 105. 2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including....
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....122. 2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square ) shape. 123. 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 00 Granite crude or roughly trimmed 126. 2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated. 127. 2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into bl....
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....s. 148. 2610 Chromium ores and concentrates. 149. 2611 Tungsten ores and concentrates. 150. 2612 Uranium or thorium ores and concentrates. 151. 2613 Molybdenum ores and concentrates. 152. 2614 Titanium ores and concentrates. 153. 2615 Niobium, tantalum, vanadium or zirconium ores and concentrates. S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 154. 2616 Precious metal ores and concentrates. 155. 2617 Other ores and concentrates 156. 2618 Granulated slag (slag sand) from the manufacture of iron or steel 157. 27 Bio-gas 158. 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 159. 2702 Lignite, whether or not agglomerated, excluding jet 160. 2703 Peat (including peat litter), whether or not agglomerated 161. 2704 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon 162. 2705 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 163. 2706 Tar distilled from coal, from lignite or from peat 164. 2710 Kerosene PDS 165. 2711 12 00, 2711 13 00, 2710 19 00 Liquefied Propane and Butane mixtu....
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....es and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 193. 4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split 194. 4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 195. 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared 196. 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 197. 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared 198. 4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 199. 4801 Newspr....
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....or embossed on the footwear itself. 226. 6901 00 10 Bricks of fossil meals or similar siliceous earths 227. 6904 10 00 Building bricks 228. 6905 10 00 Earthen or roofing tiles 229. 7018 Glass beads. 230. 84 Pawan Chakki that is Air Based Atta Chakki 231. 8413, 8413 91 Hand pumps and parts thereof 232. 8419 19 Solar water heater and system 233. 8437 Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) farm type machinery and parts thereof 234. 84 or 85 Following 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/plants 235. 8601 Rail locomotives powered from an external source of electricity or by electric accumulators 236. 8602 Other rail locomotives; locomotive tenders; suc....
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....er of artificial kidney 256. 90 or any other Chapter Parts of the following goods, namely:- Crutches; Wheel chairs; Walking frames; Tricycles; Braillers; and Artificial limbs 257. 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule 258. 9405 50 31 Kerosene pressure lantern 259. 9405 91 00, 9405 92 00 or 9405 99 00 Parts of kerosene pressure lanterns including gas mantles 260. 9603 10 00 Broomsticks 261. 9704 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 262. 9705 Numismatic coins 263. 9804 Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use. S. No. Chapter / Heading / Sub- heading / Tariff item Description of Goods (1) (2) (3) 1. 01012100, 010129 Live horses 2. 0202 Meat of bovine animals, frozen and put up in unit containers 3. 0203 Meat of swine, frozen and put up in unit containers 4. 0204 Meat of sheep or goat....
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....ied or elaidinised, whether or not refined, but not further prepared. 26. 1517 Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 27. 1518 Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included 28. 1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products 29. 1602 Other prepared or preserved meat, meat offal or blood 30. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 31. 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 32. 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved 33. 2001 Vegetables, fruit, nuts and other edible parts of pla....
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..... 28 Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 57. 2801 20 Iodine 58. 2847 Medicinal grade hydrogen peroxide 59. 29 Gibberellic acid 60. 3001 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included S. No. Chapter / Heading / Sub- heading / Tariff item Description of Goods (1) (2) (3) 61. 3002 Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products 62. 3003 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together f....
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....ionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil 75. 3406 Candles, tapers and the like 76. 3701 Photographic plates and film for x-ray for medical use 77. 3705 Photographic plates and films, exposed and developed, other than cinematographic film 78. 3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films. 79. 3818 Silicon wafers 80. 3822 All diagnostic kits and reagents 81. 3926 Feeding bottles 82. 3926 Plastic beads 83. 4007 Latex Rubber Thread 84. 4014 Nipples of feeding bottles 85. 4015 Surgical rubber gloves or medical examination rubber gloves 86. 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 87. 4112 Leather further prepared after tan ning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 88. 4113 Leather further prepared afte....
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....rs, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and ot her similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tablew are and kitchenware] 102. 4501 Natural cork, raw or simply prepared 103. 4601 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished arti cles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials 104. 4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah 105. 4701 Mechanical wood pulp S. No. Chapter / Heading / Sub- heading / Tariff item Desc....
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....4906 00 00 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing S. No. Chapter / Heading / Sub- heading / Tariff item Description of Goods (1) (2) (3) 128. 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title 129. 4908 Transfers (decalcomanias) 130. 4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings 131. 4910 Calendars of any kind, printed, including calendar blocks 132. 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings fo r architectural ....
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....5802 or 5806 148. 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 149. 5803 Gauze, other than narrow fabrics of heading 5806 150. 5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006 151. 5805 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up 152. 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 153. 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered 154. 5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles 155. 5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind use d in apparel, as fu....
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....d with rubber, leather or other material, of a kind used for card clothing, and s imilar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles 169. 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece 170. 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece 171. 63 Other made up textile articles, sets, worn clothing and worn textile articles....
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....s or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437 198. 8434 Milking machines and dairy machinery 199. 8436 Other agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders 200. 8452 Sewing machines 201. 8479 Composting Machines 202. 8517 Telephones for cellular networks or for other wireless networks S. No. Chapter / Heading / Sub- heading / Tariff item Description of Goods (1) (2) (3) 203. 85 Parts for manufacture of Telephones for cellular networks or for other wireless networks 204. 8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. 205. 8539 LED lamps 206. 87 Electrically operated vehicles, including two and three wheeled electric motor vehicles 207. 8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) 208. 8712 Bicycles and other cycles (including delivery tricycles), not motorized 209. 8714 Parts and accessories of bicycles and other cycles (including de....
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....ike ludo, etc. [other than Video game consoles and Machines] 230. 9506 Sports goods other than articles and equipments for general physical exercise 231. 9507 Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds†(other than those of heading 9208) and similar hunting or shooting requisites 232. 9608 Pens [other than Fountain pens, stylogra ph pens] 233. 9608, 9609 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk 234. 9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof 235. 9619 Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material 236. 9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand- decorated manufactured articles; collages and similar decorative plaques 237. 9702 Original engravings, prints and lithographs 238. 9703 Original sculptures and statuary, in any material ....
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....e 14. 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared 15. 1904 [other than 1904 10 20] All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated wi th sugar or gur, commonly known as Murki] 16. 1905 [other than 1905 32 11, 1905 90 40] All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread] S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 17. 2101 20 All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate 18. 2103 90 10 Curry paste 19. 2103 90 30 Mayonnaise and salad dressings 20....
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.... 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. 2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured 36. 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals 37. 2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks 38. 2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) 39. 28 All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods] 40. 29 All organic chemicals other than giberellic acid 41. 30 Nicotine polacrilex gum 42....
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....manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retai l sale 55. 3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid (Fountain pen ink and Ball pen ink) 56. 3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpe nation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases 57. 3302 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a ki....
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....and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use) 75. 3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed 76. 3703 Photographic paper, sensitised, unexposed paperboard and textiles, 77. 3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed 78. 3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films 79. 3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and simi lar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use 80. 3801 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or ....
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....ed for use in electronics [other than silicon wafers] 95. 3821 Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells 96. 3823 Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols 97. 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 98. 3825 Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.] 99. 3826 Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals 100. 3901 to 3913 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, al kyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and ....
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....(for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber 117. 4007 Vulcanised rubber thread and cord, other than latex rubber thread 118. 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber 119. 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) 120. 4010 Conveyor or transmission vulcanised rubber belts or belting, of 121. 4011 Rear Tractor tyres and rear tractor tyre tubes 122. 4014 Hygienic 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. 4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves] 124. 4202 School satchels and bags other than of leather or composition leather 125. 4202....
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....sheets 146. 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 item Description of Goods (1) (2) (3) 147. 4809 Carbon 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 sheets 148. 4811 Paper, 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. 4812 Filter blocks, slabs and plates, of paper pulp 150. 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes 151. 4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes 152. 4817 ....
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....stitching, riveting, nailing, screwing, plugging or similar processes 167. 6402 Other footwear with outer soles and uppers of rubber or plastics 168. 6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather 169. 6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials 170. 6405 Other footwear 171. 6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof 172. 6501 Hat-forms, hat bodies and hoods of f elt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt 173. 6502 Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed 174. 6504 00 00 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed 175. 6505 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in t....
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....and other closures, of glass 191. 7013 Glassware of a kind used for ta ble, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 192. 7015 Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses 193. 7017 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated 194. 7018 Imitation 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 diameter 195. 7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics) 196. 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms 197. 7202 Ferro-alloys 198. 7203 Ferrous products obtained by di....
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..... 7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel 222. 7308 Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge sections, lock ‑ gates, towers, lattice masts, roofs, roofing frame ‑ works, doors and windows and their frames and thresholds for door s, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers] 223. 7309 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 224. 7310 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat- insulated, but not fitted with mechanical or t hermal equipment 225. 7311 Containers for compressed or liquefied gas, of iron ....
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....copper) 240. 7402 Unrefined copper; copper anodes for electrolytic refining 241. 7403 Refined copper and copper alloys, unwrought S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 242. 7404 Copper waste and scrap 243. 7405 Master alloys of copper 244. 7406 Copper powders and flakes 245. 7407 Copper bars, rods and profiles 246. 7408 Copper wire 247. 7409 Copper plates, sheets exceeding 0.12.5 mm and strip, of a thickness 248. 7410 Copper foils 249. 7411 Copper tubes and pipes 250. 7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves) 251. 7413 Stranded wires and cables 252. 7415 Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and simila r articles, of copper 253. 7419 91 00 Metal castings 254. 7501 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy 255. 7502 Unwrought nickel 256. 7503 Nickel waste and scrap 257. 7504 Nickel powders and flakes 258. 7505 Nickel bars....
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....7 Other articles of tin 291. 8101 to 8112 Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafniu m, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap 292. 8113 Cermets and articles thereof, including waste and scrap 293. 8202 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) 294. 8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) croppers, perforating punches and similar hand tools 295. 8204 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles 296. 8205 Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and p....
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....used for metal spraying 309. 8401 Nuclear reactors; isotopes separation machinery and apparatus for 310. 8402 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers 311. 8403 Central heating boilers other than those of heading 8402 312. 8404 Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units 313. 8405 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers 314. 8406 Steam turbines and other vapour turbines 315. 8410 Hydraulic turbines, water wheels, and regulators therefor 316. 8411 Turbo-jets, turbo-propellers and other gas turbines - turbo-jets 317. 8412 Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine] 318. 8416 Furnace burners for liquid fuel, for pulverised solid ....
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....ng or finishing paper or paperboard 332. 8440 Book-binding machinery, including book-sewing machines 333. 8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds 334. 8442 Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polish ed) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 335. 8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two or more of the functions of printing, copying or facsimile transmission] capable of connectin g to an automatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle] 336. 8444 Machines for extruding, drawing, texturing or cutting man-made textile materials 337. 8445 Machin....
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....8 Lathes (including turning centres) for removing metal 349. 8459 Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 350. 8460 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of hea ding 8461 351. 8461 Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included 352. 8462 Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine- tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above 353. 8463 Other machine-tools for working metal, or cermets, without removing material 354. 8464 Machine-tools ....
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..... 8477 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter 366. 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)] S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 367. 8480 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics 368. 8481 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves 369. 8482 Ball bearing, Roller Bearings 370. 8486 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapt er; parts and accessories 371. 8487 Machine....
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....hapter 37 383. 8525 Closed-circuit television (CCTV) 384. 8528 Computer monitors not exceeding 17 inches, Set top Box for Television (TV) 385. 8532 Electrical capacitors, fixed, variable or adjustable (pre-set) 386. 8533 Electrical resistors (including rheostats and potentiometers), other than heating resistors 387. 8534 00 00 Printed Circuits 388. 8535 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction bo xes), for a voltage exceeding 1,000 volts 389. 8538 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 390. 8539 Electrical Filaments or discharge lamps 391. 8540 Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) 392. 8541 Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light- emitting diodes (LED); mounted....
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....other than such elements of glass not optically worked [other than intraocular lens] S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 410. 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof 411. 9004 Spectacles [other than corrective]; goggles and the like, corrective, protective or other 412. 9016 Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances] 413. 9017 Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter 414. 9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) 415. 9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments 416. 9026 Instruments and apparatus for measuring or checking the flow, level, p ressure or other variables of liquids or gases ....
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....Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 433. 9305 Parts and accessories of articles of headings 9301 to 9304 434. 9306 Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads 435. 9307 Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor 436. 9402 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles 437. 9403 Bamboo furniture 438. 9404 Coir mattresses, cotton pillows, mattress and quilts 439. 9406 Prefabricated buildings 440. 9503 Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) 441. 9506 Swimming pools and padding pools S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) ....
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....ned in (1) to (6) above. 452. 9802 Laboratory chemicals 453. Any Chapter Goods which are not specified in Schedule I, II, IV, V or VI S. No. Chapter / Heading / Sub- heading / Tariff item Description of Goods (1) (2) (3) 1. 1703 Molasses 2. 1704 Chewing gum / bubble gum and white chocolate, not containing cocoa 3. 1804 Cocoa butter, fat and oil 4. 1805 Cocoa powder, not containing added sugar or sweetening matter 5. 1806 Chocolates and other food preparations containing cocoa 6. 1901 90 [other than 1901 10, 1901 20 00] Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young chi ldren, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905] 7. 1905 32 Waffles and wafers coated with chocolate or contain....
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....astics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like 25. 3303 Perfumes and toilet waters 26. 3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta] 27. 3305 [other than 3305 9011, 3305 90 19] All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil] 28. 3306 [other t han 3306 10 10, 3306 10 20] Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)] 29. 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodor....
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....mineral oils 39. 3813 Preparations and charges extinguishing grenades for fire-extinguishers; charged fire- 40. 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers 41. 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 42. 3820 Anti-freezing preparations and prepared de-icing fluids 43. 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics S. No. Chapter / Heading / Sub- heading / Tariff item Description of Goods (1) (2) (3) 44. 3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics 45. 3926 [other than 3926 40 11, 3926 90 10] Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins] 46. 4011 New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle....
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....th resins or other organic substances, other than specified boards 60. 4412 Plywood, veneered panels and similar laminated wood 61. 4413 Densified wood, in blocks, plates, strips, or profile shapes 62. 4414 Wooden frames for paintings, photographs, mirrors or similar objects 63. 4418 Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 64. 4421 Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware 65. 4814 Wall paper and similar wall coverings; window transparencies of paper 66. 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit 67. 6703 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 68. 6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included 69. 6801 Setts, curbstones and flagstones, of natural stone (except slate) 70. 6802 Worked monumental ....
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....tomite) or of similar siliceous earths 81. 6904 Ceramic flooring blocks, support or filler tiles and the like 82. 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods 83. 6906 Ceramic pipes, conduits, guttering and pipe fittings 84. 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 85. 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods 86. 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 87. 6913 Statuettes and other ornamental ceramic articles 88. 6914 Other ceramic articles 89. 7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 90. 7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-....
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....7419 99] but not including metal castings under 7419 91 00 105. 7610 10 00 Doors, windows and their frames and thresholds for doors 106. 7615 All goods other than utensils i.e. sanitary ware and parts thereof 107. 8212 Razors and razor blades (including razor blade blanks in strips) 108. 8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof] 109. 8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal 110. 8303 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal 111. 8304 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base meta....
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....ical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substr atus [8419 89 70]; parts [8419 90] 122. 8422 Dish washing machines, household [8422 11 00] and other [8422 19 00] 123. 8423 Electric or electronic weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds 124. 8424 Fire extinguishers 125. 8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment S. No. Chapter / Heading / Sub- heading / Tariff item Description of Goods (1) (2) (3) 126. 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 127. 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machin es and road rollers 128. 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers 129. 8443 Printers which perform....
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....trical 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 engines 144. 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 145. 8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 146. 8516 Electric 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-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 147. 8517 ISDN System [8517 69 10], ISDN....
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....nstruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 160. 8539 Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps] 161. 8544 Insulated (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. 8545 Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon) 163. 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material 164. 8702 Motor vehicles for the transport of ten or more persons, including the driver 165. 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of head....
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....ucing apparatus 182. 9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 183. 9010 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens 184. 9011 Compound optical microscopes, including those for photomicrography cinephot omicrography or microprojection 185. 9012 Microscopes other than optical microscopes; diffraction apparatus 186. 9013 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter S. No. Chapter / Heading / Sub- heading / Tariff item Description of Goods (1) (2) (3) 187. 9014 Direction finding compasses; other navigational instruments and appliances 188. 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders 189. 9016 Electric or electronic balances of a sensitivity....
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...., mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 209. 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds 210. 9302 Revolvers and pistols, other than those of heading 9303 or 9304 211. 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof 212. 9403 Other furniture [other than bamboo furniture] and parts thereof 213. 9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or n ot covered 214. 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a pe....
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....rganising State, whichever is higher. Explanation 2.- “Lottery authorized by State Governments†means a lottery which is authorized to be sold in State(s) other than the organising state also. Organising state has the same m eaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010 S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 7101 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport 2. 7102 Diamonds, whether or not worked, but not mounted or set [other than Non-Industrial Unworked or simply sawn, cleaved or bruted] 3. 7103 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport [oth er than Unworked or simply sawn or roughly shaped] 4. 7104 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but no....
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....ese, turkeys and guinea fowls. 6. 0106 Other live animal such as Mammals, Birds, Insects 7. 0201 Meat of bovine animals, fresh and chilled. 8. 0202 Meat of bovine animals frozen [other than frozen and put up in unit container] 9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container] 10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] 11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 12. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [ other than frozen and put up in unit container] 14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] 15. 0209 Pig 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. 0209 Pig fat, free of ....
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....ble brassicas, fresh or chilled. 39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 41. 0707 Cucumbers and gherkins, fresh or chilled. 42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. 43. 0709 Other vegetables, fresh or chilled. 44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split. 46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. 47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled 48. 0801 Brazil nuts, fresh, whether or not shelled or peeled 49. 0802 Other 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 ....
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....lour [other than those put up in unit container and bearing a registered brand name]. 74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name] 75. 1103 Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name] 76. 1104 Cereal grains hulled 77. 1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] 78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] 79. 12 All goods of seed quality 80. 1201 Soya beans, whether or not broken, of seed quality. 81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. 82. 1204 Linseed, whether or not broken, of seed quality. 83. 1205 Rape or colza seeds, w....
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....all types 104. 2716 00 00 Electrical energy 105. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 106. 3002 Human Blood and its components 107. 3006 All types of contraceptives 108. 3101 All goods and organic manure [other than put up in unit containers and bearing a registered brand name] 109. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta 110. 3825 Municipal waste, sewage sludge, clinical waste 111. 3926 Plastic bangles 112. 4014 Condoms and contraceptives 113. 4401 Firewood or fuel wood S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 114. 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated 115. 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government 116. 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government 117. 48 / 4907 Rupee notes when sold to the Reserve Bank of India 118. 4907 Cheques, lose or in book form 119. 4901 Printed books, including Braille books 120. 4902 Newspapers, journals and....
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....pplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be. Sl. No . Chapter / Heading / Sub- heading / Tariff item Description of Goods Condition No. (1) (2) (3) (5) 1. Any Chapter Goods specified in the List annexed to this Table required in connection with: Petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis, or Petroleum operations under taken under specified contracts, or Petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy, or Petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP), or Coal bed meth ane operations undertaken under specified contracts under the Coal Bed Methane Policy. 2.5% 1 Condition No. Conditions 1. If,- (a) the goods are supplied to,- (i) the Oil and Natural Gas Corporation or Oil India Limited (hereinafter ref....
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....uding those of heading 8604) 18. 8606 Railway or tramway goods vans and wagons, not self-propelled 19. 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof 20. 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the fo regoing S. No. Tariff item, sub-heading, heading or Chapter Description of supply of Go ods (1) (2) (3) 1. Any chapter The supply of goods by the CSD to the Unit Run Canteens 2. Any chapter The supply of goods by the CSD to the authorized customers 3. Any chapter The supply of goods by the Unit Run Canteens to the authorized customers Sl No. Chapter, Section or Heading Description of Service Rate (per cent.) Condition (1) (2) (3) (4) (5) 1 Chapter 99 All Services 2 Section 5 Construction Services 3 Heading 9954 (Construction services) (i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale ....
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....amenities, but wi thout excluding any discount offered on the published charges for such unit. 6 - (iii) 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 any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or per mit or by whatever name called to serve alcoholic liquor for human consumption. 9 - (iv) 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 any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility o f air-conditioning or central air-heating in any 9 - part of the establishment, at any time during the year. (v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any....
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....a x or integrated tax on the supply of the service Transport of passengers, with or without accompanied belongings by- air conditioned contract carriage other than motorcab; air conditioned stage carriage; radio taxi. Explanation .- “contract carriage†has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); “stage carriage†has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; “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). 2.5 Provided that credit of input tax charged on goods or services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (iii) Transport of passengers, with or without accompanied belongings, by air in economy class. 2.5 Provided 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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....ice has not been taken [Please refer to Explanation no. (iv)] (ii) Rental services of transport vehicles with or without operators, other than (i) above. 9 - 11 Heading 9967 (Supporting services in transport) (i) 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 and issues consignment note, by whatever name called. 2.5 Provided 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)] (ii) Supporting services in transport other than (i) above. 9 - 12 Heading 9968 Postal and courier services. 9 - 13 Heading 9969 Electricity, gas, water and other distribution services. 9 - 14 Section 7 Financial and related services; real estate services; and rental and leasing services. 15 Heading 9971 (Financial and related services) (i) Services provided by a foreman of a chit fund in relation to chit. Explanation .- (a) "chit" means a transaction whether called chit, c....
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.... Explanation no. (iv)] (v) Financial and related services other than 9 (i), (ii), (iii), and (iv) above. - 16 Heading 9972 Real estate services. 9 - 17 Heading 9973 (Leasing or rental services, with or without operator) (i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. 6 - (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. [Please refer to Explanation no. (v)] 9 - (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of State tax as on supply of like goods involving transfer of title in goods - (iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of State tax as on supply of like goods involving transfer of title in goods - (v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by ....
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.... 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 than (i) above 9 - 24 Heading 9986 Support services to agriculture, forestry, fishing, animal husbandry. Explanation . – “Support services to agriculture, forestry, fishing, animal husbandry†mean - Services 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 or agricultural produce by way of— agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; supply of farm labour; processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essenti al characteristics of agricultural produce but make it only marketable for the primary m....
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....nd 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 - 27 Heading 9989 Other manufacturing services; publishing, printing and reproduction services; materials recovery services. 9 - 28 Section 9 Community, Social and Personal Services and other miscellaneous services 29 Heading 9991 Public administration and other services provided to the community as a whole; compulsory social security services. 9 - 30 Heading 9992 Education services. 9 - 31 Heading 9993 Human health and social care services. 9 - 32 Heading 9994 Sewage and waste collection, treatment and disposal and other environmental protection services. 9 - 33 Heading 9995 Services of membership organisations. 9 - 34 Heading 9996 (Recreational, cultural and sporting services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama. 9 - (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 9 - (iii) ....
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....vil engineering works 13 995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels 14 995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks 15 995423 General construction services of long-distance underground/ overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works 16 995424 General construction services of local water and sewage pipelines, electricity and communication cables and related works 17 995425 General construction services of mines and industrial plants 18 995426 General Construction services of Power Plants and its related infrastructure 19 995427 General facilities construction services of outdoor sport and recreation 20 995428 General construction services of other civil engineering works nowhere else classified 21 995429 Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above 22 Group 99543 Site preparation services 23 995431 Demolition se....
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.... services 55 995471 Glazing services 56 995472 Plastering services 57 995473 Painting services 58 995474 Floor and wall tiling services 59 995475 Other floor laying, wall covering and wall papering services 60 995476 Joinery and carpentry services 61 995477 Fencing and railing services 62 995478 Other building completion and finishing services nowhere else classified 63 995479 Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above 64 Section 6 Distributive Trade Services ; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services 65 Heading 9961 Services in wholesale trade 66 Group 99611 67 996111 Services provided for a fee or commission or on contract basis on wholesale trade 68 Heading 9962 Services in retail trade 69 Group 99621 70 996211 Services provided for a fee or commission or on contract basis on retail trade 71 Heading 9963 Accommodation, food and beverage services 72 Group 99631 Accommodation services 73 996311 Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and ....
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....nce bus and coach services, stage carriage and the like 101 996423 Taxi services including radio taxi and other similar services 102 996424 Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like 103 996425 Domestic/ international scheduled air transport services of passengers 104 996426 Domestic/ international non-scheduled air transport services of passengers 105 996427 Space transport services of passengers 106 996429 Other long-distance transportation services of passengers nowhere else classified 107 Heading 9965 Goods Transport Services 108 Group 99651 Land transport services of Goods 109 996511 Road 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 vehicles 110 996512 Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like 111 996513 Transport services of petroleum and natural gas, water, sewerage and other goods via pi....
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....rvices for water transport (coastal, transoceanic and inland waterways) 145 996751 Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like 146 996752 Pilotage and berthing services 147 996753 Vessel salvage and refloating services 148 996759 Other supporting services for water transport nowhere else classified 149 Group 99676 Supporting services for air or space transport 150 996761 Airport operation services (excluding cargo handling) 151 996762 Air traffic control services 152 996763 Other supporting services for air transport 153 996764 Supporting services for space transport 154 Group 99679 Other supporting transport services 155 996791 Goods transport agency services for road transport 156 996792 Goods transport agency services for other modes of transport 157 996793 Other goods transport services 158 996799 Other supporting transport services nowhere else classified 159 Heading 9968 Postal and courier services 160 Group 99681 Postal and courier services 161 996811 Postal services including post office counter services, mail box rental services 162 996....
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....on services, corporate finance and venture capital services 203 997152 Brokerage and related securities and commodities services including commodity exchange services 204 997153 Portfolio management services except pension funds 205 997154 Trust and custody services 206 997155 Services related to the administration of financial markets 207 997156 Financial consultancy services 208 997157 Foreign exchange services 209 997158 Financial transactions processing and clearing house services 210 997159 Other services auxiliary to financial services 211 Group 99716 Services auxiliary to insurance and pensions 212 997161 Services auxiliary to insurance and pensions 213 997162 Insurance claims adjustment services 214 997163 Actuarial services 215 997164 Pension fund management services 216 997169 Other services auxiliary to insurance and pensions 217 Group 99717 Services of holding financial assets 218 997171 Services of holding equity of subsidiary companies 219 997172 Services of holding securities and other assets of trusts and funds and similar financial entities 220 Heading 9972 Real estate services 221 Group 99721 Real estate services involving o....
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.... and footwear 248 997327 Leasing or rental services concerning do-it-yourself machinery and equipment 249 997329 Leasing or rental services concerning other goods 250 Group 99733 Licensing services for the right to use intellectual property and similar products 251 997331 Licensing services for the right to use computer software and databases 252 997332 Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like 253 997333 Licensing services for the right to reproduce original art works 254 997334 Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals 255 997335 Licensing services for the right to use research and development products 256 997336 Licensing services for the right to use trademarks and franchises 257 997337 Licensing services for the right to use minerals including its exploration and evaluation 258 997338 Licensing services for right to use other natural resources including telecommunication spectrum 259 997339 Licensing services for the right to use other intellectual property products and other resources nowhere else classi....
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....hip services 295 998240 Insolvency and receivership services 296 Heading 9983 Other professional, technical and business services 297 Group 99831 Management consulting and management services; information technology services 298 998311 Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management 299 998312 Business consulting services including public relations services 300 998313 Information technology consulting and support services 301 998314 Information technology design and development services 302 998315 Hosting and information technology infrastructure provisioning services 303 998316 Information technology infrastructure and network management services 304 998319 Other information technology services nowhere else classified 305 Group 99832 Architectural services, urban and land planning and landscape architectural services 306 998321 Architectural advisory services 307 998322 Architectural services for residential building projects 308 998323 Architectural services for non-residential building projects 309 998324 Historical restoration architectural services ....
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....998382 Advertising and related photography services 351 998383 Event photography and event videography services 352 998384 Specialty photography services 353 998385 Restoration and retouching services of photography 354 998386 Photographic and videographic processing services 355 998387 Other photography and videography and their processing services nowhere else classified 356 Group 99839 Other professional, technical and business services 357 998391 Specialty design services including interior design, fashion design, industrial design and other specialty design services 358 998392 Design originals 359 998393 Scientific and technical consulting services 360 998394 Original compilations of facts or information 361 998395 Translation and interpretation services 362 998396 Trademarks and franchises 363 998397 Sponsorship services and brand promotion services 364 998399 Other professional, technical and business services nowhere else classified 365 Heading 9984 Telecommunications, broadcasting and information supply services 366 Group 99841 Telephony and other telecommunications services 367 998411 Carrier services 368 998412 Fixed telephon....
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....998521 Investigation services 412 998522 Security consulting services 413 998523 Security systems services 414 998524 Armoured car services 415 998525 Guard services 416 998526 Training of guard dogs 417 998527 Polygraph services 418 998528 Fingerprinting services 419 998529 Other security services nowhere else classified 420 Group 99853 Cleaning services 421 998531 Disinfecting and exterminating services 422 998532 Window cleaning services 423 998533 General cleaning services 424 998534 Specialised cleaning services for reservoirs and tanks 425 998535 Sterilisation of objects or premises (operating rooms) 426 998536 Furnace and chimney cleaning services 427 998537 Exterior cleaning of buildings of all types 428 998538 Cleaning of transportation equipment 429 998539 Other cleaning services nowhere else classified 430 Group 99854 Packaging services 431 998540 Packaging services of goods for others 432 998541 Parcel packing and gift wrapping 433 998542 Coin and currency packing services 434 998549 Other packaging services nowhere else classified 435 Group 99855 Travel arrangement, tour operator and related services 436 998551 Reserv....
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....d equipment 472 998711 Maintenance and repair services of fabricated metal products, except machinery and equipment 473 998712 Maintenance and repair services of office and accounting machinery 474 998713 Maintenance and repair services of computers and peripheral equipment 475 998714 Maintenance and repair services of transport machinery and equipment 476 998715 Maintenance and repair services of electrical household appliances 477 998716 Maintenance and repair services of telecommunication equipments and apparatus 478 998717 Maintenance and repair services of commercial and industrial machinery 479 998718 Maintenance and repair services of elevators and escalators 480 998719 Maintenance and repair services of other machinery and equipments 481 Group 99872 Repair services of other goods 482 998721 Repair services of footwear and leather goods 483 998722 Repair services of watches, clocks and jewellery 484 998723 Repair services of garments and household textiles 485 998724 Repair services of furniture 486 998725 Repair services of bicycles 487 998726 Maintenance and repair services of musical instruments 488 998727 Repair services for photograph....
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....ices 523 998853 Other non-metallic mineral product manufacturing services 524 Group 99886 Basic metal manufacturing services 525 998860 Basic metal manufacturing services 526 Group 99887 Fabricated metal product, machinery and equipment manufacturing services 527 998871 Structural metal product, tank, reservoir and steam generator manufacturing services 528 998872 Weapon and ammunition manufacturing services 529 998873 Other fabricated metal product manufacturing and metal treatment services 530 998874 Computer, electronic and optical product manufacturing services 531 998875 Electrical equipment manufacturing services 532 998876 General-purpose machinery manufacturing services nowhere else classified 533 998877 Special-purpose machinery manufacturing services 534 Group 99888 Transport equipment manufacturing services 535 998881 Motor vehicle and trailer manufacturing services 536 998882 Other transport equipment manufacturing services 537 Group 99889 Other manufacturing services 538 998891 Furniture manufacturing services 539 998892 Jewellery manufacturing services 540 998893 Imitation jewellery manufacturing services 541 998894 Musical ....
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....fence services 571 999125 Civil defence services 572 999126 Police and fire protection services 573 999127 Public administrative services related to law courts 574 999128 Administrative services related to the detention or rehabilitation of criminals 575 999129 Public administrative services related to other public order and safety affairs nowhere else classified 576 Group 99913 Administrative services related to compulsory social security schemes 577 999131 Administrative services related to sickness, maternity or temporary disablement benefit schemes 578 999132 Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees 579 999133 Administrative services related to unemployment compensation benefit schemes 580 999134 Administrative services programmes related to family and child allowance 581 Heading 9992 Education services 582 Group 99921 Pre-primary education services 583 999210 Pre-primary education services 584 Group 99922 Primary education services 585 999220 Primary education services 586 Group 99923 Secondary Education Services 587 999....
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....t accommodation 625 999351 Child day-care services 626 999352 Guidance and counseling services nowhere else classified related to children 627 999353 Welfare services without accommodation 628 999359 Other social services without accommodation nowhere else classified 629 Heading 9994 Sewage and waste collection, treatment and disposal and other environmental protection services 630 Group 99941 Sewerage, sewage treatment and septic tank cleaning services 631 999411 Sewerage and sewage treatment services 632 999412 Septic tank emptying and cleaning services 633 Group 99942 Waste collection services 634 999421 Collection services of hazardous waste 635 999422 Collection services of non-hazardous recyclable materials 636 999423 General waste collection services, residential 637 999424 General waste collection services, other nowhere else classified 638 Group 99943 Waste treatment and disposal services 639 999431 Waste preparation, consolidation and storage services 640 999432 Hazardous waste treatment and disposal services 641 999433 Non-hazardous waste treatment and disposal services 642 Group 99944 Remediation services 643 999441 Site remediati....
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....ors, readers, musicians, singers, dancers, television personalities, independent models and the like 682 999632 Services of authors, composers, sculptors and other artists, except performing artists 683 999633 Original works of authors, composers and other artists except performing artists, painters and sculptors 684 Group 99964 Museum and preservation services 685 999641 Museum and preservation services of historical sites and buildings 686 999642 Botanical, zoological and nature reserve services 687 Group 99965 Sports and recreational sports services 688 999651 Sports and recreational sports event promotion and organisation services 689 999652 Sports and recreational sports facility operation services 690 999659 Other sports and recreational sports services nowhere else classified 691 Group 99966 Services of athletes and related support services 692 999661 Services of athletes 693 999662 Support services related to sports and recreation 694 Group 99969 Other amusement and recreational services 695 999691 Amusement park and similar attraction services 696 999692 Gambling and betting services including similar online services 697 9996....
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...., 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. Nil Nil 4 Chapter 99 Services 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. Nil Nil 5 Chapter 99 Services by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. Nil Nil 6 Chapter 99 Services by the Central Government, State Government, Union territory or Nil Nil local authority excluding the following services— services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; services in relation to an aircraft or a vesse l, inside or outside the precincts o....
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....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. Nil Nil 10 Heading 9954 Services 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. Nil Nil 11 Heading 9954 Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than Nil Nil as a part of a residential complex. 12 Heading 9963 or Heading 9972 Services by way of renting of residential dwelling for use as residence. Nil Nil 13 Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9 Services by a person by way of- conduct of any religious ceremony; renting of pre....
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....nd 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). Nil Nil 18 Heading 9965 Services by way of transportation of goods- by road except the services of— a goods transportation agency; a courier agency; by inland waterways. Nil Nil 19 Heading 9965 Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. Nil Nil 20 Heading 9965 Services 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 including Nil Nil flours, pulses and rice; and (g) organic manure. 21 Heading 9965 or Heading 9967 Services provided by a goods transport agency, by way of transport in a goods carriage of - agricultur....
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....’ State Insurance Act, 1948 (34 of 1948). Nil Nil 31 Heading 9971 Services 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). Nil Nil 32 Heading 9971 Services 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). Nil Nil 33 Heading 9971 Services 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. Nil Nil 34 Heading 9971 Services 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....
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....ondent with respect to services mentioned in entry (a); or business facilitator or a business correspondent to an insurance company in a rural area. Nil Nil 40 Heading 9971 or Heading 9991 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. Nil Nil 41 Heading 9972 One 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. Nil Nil 42 Heading 9973 or Heading 9991 Services 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. Nil Nil 43 Heading 9973 Services of leasing of assets (roll....
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....nology Industry Research Assistance Council, under the Department of Biotechnology, Government of India. Nil Nil 49 Heading 9984 Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India. Nil Nil 50 Heading 9984 Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material. Nil Nil 51 Heading 9984 Services 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. Nil Nil 52 Heading 9985 Services by an organiser to any person in respect of a business exhibition held outside India. Nil Nil 53 Heading 9985 Services 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 Civ....
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....sation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs, the Government of India, under bilateral arrangement. Nil Nil 61 Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate. Nil Nil 62 Heading 9991 or Heading 9997 Services provided by the Central Government, State Government, Union territory or local authority by way 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. Nil Nil 63 Heading 9991 Services 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. Nil Nil 64 Heading 9991 or Heading 9973 Services provided by the Central Government....
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....ding 9992 or Heading 9983 or Heading 9991 Any services provided by, _ the National Skill Development Corporation set up by the Government of India; a Sector Skill Council approved by the National Skill Development Corporation; an assessment agency approved by the Sector Skill Cou ncil or the National Skill Development Corporation; a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- the National Skill Development Programme implemented by the National Skill Development Corporation; or a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or any other Scheme implemented by the Nation al Skill Development Corporation. Nil Nil 70 Heading 9983 or Heading 9985 or Heading 9992 Services 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. Nil Nil 71 Heading 9992 Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry ....
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....ting to- arts or culture, or sports by charitable entities registered under section 12AA of the Income-tax Act. Nil Nil 81 Heading 9996 Services by way of right to admission to- circus, dance, or theatrical performance including drama or ballet; award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; recognised sporting event, where the consideration for admission is not more than Rs 250 per person as referred to in (a), (b) and (c) above. Nil Nil Category of Supply of Services Supplier of service Recipient of Service (2) (3) (4) Supply of Services by a goods transport agency (GTA) in respect of transportation of goods by road to- 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 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....