TaxTMI 
TaxTMI 
IGST Rate Schedules - 5%, 18%, 40%, 3%, 0.25%, 1.5% and 28% on Supply of Goods - Effective from 22-09-2025
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....nt. in respect of goods specified in Schedule II, (iii) 40 per cent. in respect of goods specified in Schedule III (iv) 3 per cent. in respect of goods specified in Schedule IV, (v) 0.25 per cent. in respect of goods specified in Schedule V, (vi) 1.50 per cent. in respect of goods specified in Schedule VI, and (vii) 28 per cent. in respect of goods specified in Schedule VII appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on inter-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules. Schedule I - 5% S. No. Chapter/Heading/ Subheading/Tariff item Description of goods (1) (2) (3) 1. 0101 21 00, 0101 29 Live horses 2. 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods, other than fresh or chilled, pre-packaged and labelled 3. 0303, 0304, 03....
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.... 0510 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. 18. 0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. 19. 07 Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower 20. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split pre-packaged and labelled; Guar gum refined split 21. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, pre-packaged and labelled 22. 0801 Cashew nuts, whether or not shelled or peeled, desiccated coconuts; Brazil nuts, dried, whether or not Shelled or Peeled 23. 0802 Dried areca nuts, whether or not shelled or peeled; Other nuts, dried, whether or not shelled or....
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.... caraway; juniper berries [other than of seed quality] 42. 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 43. 1001 Wheat and meslin, pre-packaged and labelled 44. 1002 Rye, pre-packaged and labelled 45. 1003 Barley, pre-packaged and labelled 46. 1004 Oats, pre-packaged and labelled 47. 1005 Maize (corn), pre-packaged and labelled 48. 1006 Rice, pre-packaged and labelled 49. 1007 Grain sorghum, pre-packaged and labelled 50. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, pre-packaged and labelled 51. 1101 Wheat or meslin flour, pre-packaged and labelled 52. 1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc., pre-packaged and labelled 53. 1103 Cereal groats, meal and pellets, including suji and dalia, prepackaged and labelled 54. 11....
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.... ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included 73. 1301 Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]; Compounded asafoetida commonly known as heeng 74. 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products including tamarind kernel powder 75. 1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) 76. 1404 [other than 1404 90 40, 1404 90 60] Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds, bidi wrapper leaves(tendu), Indian katha [other than betel leaves, coconut shell unworked] 77. 14....
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....ter-esterified, reesterified or elaidinised, whether or not refined, but not further prepared 95. 1517 Margarine, linoxyn; Edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 96. 1518 Animal, vegetable or microbial fats and oils 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, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included 97. 1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes 98. 1521 Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured 99. 1522 Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes 100. 1601 Sausages and similar prod....
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...., 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 119. 1902 Seviyan (vermicelli); 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 120. 1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms (sabudana) 121. 1904 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 with sugar or gur, commonly known as murki, pre-packaged and labelled 122. 1904 All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes (other than puffed rice, commonly known as muri, flattened or b....
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.... Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 136. 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 137. 2101 30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 138. 2102 Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders 139. 2103 All goods, including sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard including Curry paste, mayonnaise and salad dressings 140. 2104 Soups and broths and preparations therefor; homogenised composite food preparations 141. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa 142. 2106 Texturised vegetable proteins (soya bari), Bari made of pulses inclu....
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....e and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 159. 2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake and de-oiled rice bran 160. 2307 Wine lees; argol 161. 2309 Fish soluble paste 162. 2401 Tobacco leave 163. 2502 Unroasted iron pyrites 164. 2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur 165. 2504 Natural graphite 166. 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26 167. 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 168. 2507 Kaolin and other kaolinic clays, whether or not calcine....
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....erwise, into blocks or slabs of a rectangular (including square) shape 184. 2519 Natural magnesium carbonate (magnesite); fused magnesia; deadburned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure 185. 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders 186. 2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. 187. 2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 188. 2524 Asbestos 189. 2525 Mica, including splitting; mica waste. 190. 2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. 191. 2528 Natural borates and concentrates thereof (whether or not calcined), but not including b....
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....lphuric Acid 215. 2808 Nitric acid 216. 2809 Fertilizer grade phosphoric acid 217. 2814 Ammonia 218. 2845 Heavy water and other nuclear fuels 219. 2847 Medicinal grade hydrogen peroxide 220. 2853 Compressed air 221. 28 or 38 Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 222. 29 or 3808 93 Gibberellic acid 223. 2906 11 10 Natural Menthol 224. 2906 11 10, 30, 3301 Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint oil f. Mentha piperita oil 225. 30 Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts 226. 30 or any Chapter ....
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....edic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale 235. 3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes 236. 3006 Pharmaceutical goods specified in Note 4 to this Chapter i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable; Waste pharmaceuticals (other than contraceptives); Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes 237. 3101 All goods i.e. animal or vegetable fertilisers or organic fertilisers prepackaged and labelled 238. 3102 Mineral or chemical fertilisers, nitrogenous, othe....
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.... than feature films 260. 3808 The following Bio-pesticides, namely - 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas fluoresens 8 Beauveriabassian 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticide 12 Cymbopogan 261. 3816 Dolomite ramming mix 262. 3818 Silicon wafers 263. 3822 All diagnostic kits or reagents including certified reference materials 264. 3826 Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel 265. 3926 Feeding bottles, Plastic beads 266. 4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip 267. 4004 00 00 Waste, parings or scrap of rubber (other than hard rubber) 268. 4007 Latex Rubber T....
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.... including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 287. 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 288. 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 289. 4202 22 20 Hand bags and shopping bags, of cotton 290. 4202 22 30 Hand bags and shopping bags, of jute 291. 4203 Gloves specially designed for use in sports 292. 44 or any Chapter The following goods, namely: - ^1[a]. Cement Bonded Particle Board; ^2[b]. Jute Particle Board; ^3[c.] Rice Husk Board; ^4[d]. Glass-fibre Reinforced Gypsum Board (GRG) ^5[e]. Sisal-fibre Boards; ^6[f]. Bagasse Board; and ^7[g]. Cotton Stalk Particle Board ^8[h]. Particle/....
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....wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware] 307. 4501 Natural cork, raw or simply prepared 308. 4502 00 00 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharpedged blanks for corks or stoppers) 309. 4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom 310. 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork 311. 4601, 4602 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork 312. 4701 Mechanical wood pulp 313. 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades 314. 4704 Chemical wood pulp, sulphite, other than dissolving grades 315. 4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes 316. 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboar....
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....Woven fabrics of other vegetable textile fibres, paper yarn 340. 5401 Sewing thread of manmade filaments, whether or not put up for retail sale 341. 5402, 5403, 5404, 5405, 5406 All goods including synthetic or artificial filament yarns 342. 5407, 5408 Woven fabrics of manmade textile materials 343. 5501, 5502 Synthetic or artificial filament tow 344. 5503, 5504, 5506, 5507 Synthetic or artificial staple fibres 345. 5505 Waste of manmade fibres 346. 5508 Sewing thread of manmade staple fibres, whether or not put up for retail sale 347. 5509, 5510, 5511 Yarn of manmade staple fibres 348. 5512 to 5516 Woven fabrics of manmade staple fibres 349. 5601 Wadding of textile materials and articles thereof; such as Absorbent cotton wool except cigarette filter rods 350. 5602 Felt, whether or not impregnated, coated, covered or laminated 351. 5603 Nonwovens, whether or not impregnated, coated, covered or laminated 352. 5604 ....
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....ng 5703 366. 5803 Gauze, other than narrow fabrics of heading 5806 367. 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 368. 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 369. 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 370. 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered 371. 5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles; saree fall 372. 5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar ....
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.... or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or 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 387. 60 Knitted or crocheted fabrics [All goods] 388. 61 Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece 389. 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece 390. 63 ....
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.... 7319 Sewing needles 414. 7321 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel 415. 7321 or 8516 Solar cookers 416. 7323 Table, kitchen or other household articles of iron & steel; Utensils 417. 7418 Table, kitchen or other household articles of copper; Utensils 418. 7419 80 30 Brass Kerosene Pressure Stove 419. 7615 Table, kitchen or other household articles of aluminium; Utensils 420. 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware 421. 8401 Fuel elements (cartridges), non-irradiated, for nuclear reactors 422. 8407 10 00, 8411 Aircraft engines 423. 8408 Fixed Speed Diesel Engines of power not exceeding 15HP 424. 8408 20 20 Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor 425. 8413, 8413 91 Hand pumps and parts thereof....
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.... Charger or charging station for Electrically operated vehicles 439. 8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. 440. 87 Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology 441. 87 Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, "Electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. 442. 8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) 443. 8708 Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle 444. 8708 10 10 Bumpers and parts thereof for tractors 445. 8708 30 00 Brakes assembly and its parts thereof for tractors 446.....
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....shing vessels; factory ships and other vessels for processing or preserving fishery products 468. 8904 Tugs and pusher craft 469. 8905 Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms 470. 8906 Other vessels, including warships and lifeboats other than rowing boats 471. 8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) 472. Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 473. 90 Coronary stents and coronary stent systems for use with cardiac catheters 474. 90 or any other Chapter Artificial kidney 475. 90 or any other Chapter Blood glucose monitoring system (Glucometer) and test strips 476. 90 or any other Chapter Patent Ductus Arteriosus / Atrial Septal Defect occlusion device 477. 90 or any other Chapter Parts of the following goods, n....
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.... textile materials not exceeding Rs 2500 per piece 493. 9404 Cotton quilts of sale value not exceeding Rs. 2500 per piece 494. 9401 10 00 Aircraft seats 495. 9405 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof 496. 9503 Toy balloons made of natural rubber latex 497. 9503 Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] 498. 9504 Playing cards, chess board, carom board and other board games, like ludo, etc. (other than Video game consoles and Machines) 499. 9506 Sports goods other than articles and equipment for general physical exercise 500. 9507 Fishing hooks 501. 9507 Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy birds (other than those of heading 9208 or 9705) and similar hunting or shooting requisites 502. 9601 Worked ivory, bone, tortoise shell, horn, antlers, corals, mother of pearl, and other ani....
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.... Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator (6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Compasses and Spar Wheels (7) Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks (8) Drafting, Drawing aids, tactile displays (9) Specially adapted clocks and watches (B) (1) Wheel chairs falling under heading No. 87.13 of the First Schedule (2) Retro fitment kits for vehicles used by the disabled (C) Artificial electronic larynx and spares thereof (D) Artificial electronic ear (Cochlear implant) (E) (1) Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, braille embossers, talking calculators, talking thermometers (2) 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 (3) Brail....
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....ates 14. 2605 Cobalt ores and concentrates 15. 2606 Aluminium ores and concentrates 16. 2607 Lead ores and concentrates 17. 2608 Zinc ores and concentrates 18. 2609 Tin ores and concentrates 19. 2610 Chromium ores and concentrates 20. 2619 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag 21. 2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds 22. 2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash] 23. 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 24. 2702 Lignite, whether or not agglomerated, excluding jet 25. 2703 Peat (including peat litter), whether or not agglomerated 26. 2706 Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars 27. 2707 Oils and other products of the distillation o....
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....) d. De-mentholised oil (DMO) e. Spearmint oil f. Mentha piperita oil 39. 3102 Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers 40. 3103 Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers 41. 3104 Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers 42. 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers 43. 3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract) 44. 3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning) 45. 3203 Colouring matter of vegetable or animal or....
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....s for facades, indoor walls, floors, ceilings or the like 57. 3215 All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink 58. 3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as eucalyptus oil, etc., flavouring essences all types (including those for liquors), attars of all kinds in fixed oil bases 59. 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 kind used for the manufacture of beverages such as synthetic perfumery compounds [other than natural menthol and goods made from natural menthol i.e ....
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....f textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals 69. 3404 Artificial waxes and prepared waxes 70. 3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 71. 3407 Modelling pastes, including those put up for children's amusement; Preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) 72. 3501 Casein, caseinates and other casein derivatives; casein glues 73. 3502 Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the d....
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....es 89. 3802 Activated carbon; activated natural mineral products; animal black, including spent animal black 90. 3803 00 00 Tall oil, whether or not refined 91. 3804 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803 92. 3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent 93. 3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums 94. 3807 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch 95. 3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products [other than bio-pesticides mentioned against S. No. 260 of Schedule -I] 96. 3809 Finishing agents, dye ....
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....ids, acid oils from refining; industrial fatty alcohols 110. 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 111. 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.] 112. 3826 Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel) 113. 3827 Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included 114. 3901 to 3913 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivative....
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....es obtained from waste, parings and scrap of rubber (other than hard rubber) 131. 4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip 132. 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber 133. 4007 Vulcanised rubber thread and cord, other than latex rubber thread 134. 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber 135. 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) 136. 4010 Conveyor or transmission belts or belting, of vulcanised rubber 137. 4011 New pneumatic tyres, of rubber (other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; rear tractor tyres; and of a kind used on aircraft) 138. 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber 139. 4013 Inner tubes of rubber (other than of a kind used on/in bicycles, cyclerickshaws and three whe....
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....ls) other than those of heading 4303 151. 4303 Articles of apparel, clothing accessories and other articles of furskin 152. 4304 Artificial fur and articles thereof 153. 4403 Wood in the rough 154. 4407 Wood sawn or chipped 155. 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints] 156. 4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed [other than bamboo flooring] 157. 4410 Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards 158. 4411 Fibre board of wood or other ligneous materials, whether or not ....
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....e sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 176. 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 177. 4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size 178. 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 179. 4812 Filter blocks, slabs and plates, of paper pulp 180. 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes 181. 4814 Wall paper and similar wall coverings; window transparencies of paper 182.....
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....ew 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 (other than Duty Credit Scrips); Cheques, loose or in book form 192. 4908 Transfers (decalcomanias). 193. 4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. 194. 4910 Calendars of any kind, printed, including calendar blocks. 195. 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices. 196. 5601 22 00 Cigarette Filter rods 197. 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece 198. 62 Articles of appa....
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....ir or other textile materials, prepared for use in making wigs or the like 216. 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 217. 6801 Setts, curbstones and flagstones, of natural stone (except slate) 218. 6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone][except the items covered in Sl. No. 176 in Schedule I] 219. 6803 Worked slate and articles of slate or of agglomerated slate 220. 6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sh....
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....32. 6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths 233. 6902 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths 234. 6903 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths 235. 6904 Ceramic flooring blocks, support or filler tiles and the like 236. 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods 237. 6906 Ceramic pipes, conduits, guttering and pipe fittings 238. 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 239. 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 kin....
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....other glass small wares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms 256. 7017 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated 257. 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 imitation jewellery; glass microspheres not exceeding 1 mm in diameter 258. 7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics) 259. 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns] 260. 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms 261. 7202 Ferro-alloys 262. 7203 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron....
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...., sleeves), of iron or steel 286. 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 doors, 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] 287. 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 288. 7310 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment, other than Milk cans made of Iron or Steel 289. 7311 Containers for compressed or liquefied gas, of iron or steel 290. 7312 ....
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....attes; cement copper (precipitated copper) 307. 7402 Unrefined copper; copper anodes for electrolytic refining 308. 7403 Refined copper and copper alloys, unwrought 309. 7404 Copper waste and scrap 310. 7405 Master alloys of copper 311. 7406 Copper powders and flakes 312. 7407 Copper bars, rods and profiles 313. 7408 Copper wire 314. 7409 Copper plates, sheets and strip, of a thickness exceeding 0.15 mm 315. 7410 Copper foils 316. 7411 Copper tubes and pipes 317. 7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves) 318. 7413 Stranded wires and cables 319. 7415 Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper 320. 7418 All goods (other than table, kitchen or other household articles of copper; Utensils) 321. 7419 Other articles of copper (other than Brass Kerosene Pressure Stove) 322. 7501 Nicke....
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....lead seals) 350. 7901 Unwrought zinc 351. 7902 Zinc waste and scrap 352. 7903 Zinc dust, powders and flakes 353. 7904 Zinc bars, rods, profiles and wire 354. 7905 Zinc plates, sheets, strip and foil 355. 7907 Other articles of zinc including sanitary fixtures 356. 8001 Unwrought tin 357. 8002 Tin waste and scrap 358. 8003 Tin bars, rods, profiles and wire 359. 8007 Other articles of tin 360. 8101 to 8112 Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap 361. 8113 Cermets and articles thereof, including waste and scrap 362. 8202 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) 363. 8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforat....
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....cks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal 378. 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 379. 8304 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 380. 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal 381. 8307 Flexible tubing of base metal, with or without fittings 382. 8308 Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal 383. ....
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....gines 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] 400. 8413 (a) Concrete pumps [8413 40 00]; (b) other rotary positive displacement pumps [8413 60]; (c) Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps]; Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30] 401. 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Gas-tight biological safety cabinets, whether or not fitted with filters[other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps] 402. 8414 20 10 Bicycles pumps 403. 8414 90 12 Parts of air or vacuum pumps and compressors of bicycle pumps 404. 8415 Air-conditioning mac....
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....g machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers] 414. 8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks 415. 8426 Ship's derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane 416. 8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 417. 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 418. 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 419. 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile-extractors; snow-ploughs and snow-blowers 420. 8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 421. 8433 Machines for cleaning, sorting or grading eggs, ....
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....tions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445, 8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles) 436. 8449 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats 437. 8450 Household or laundry-type washing machines, including machines which both wash and dry 438. 8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics 439. 8453 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other a....
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....ening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand 453. 8467 Tools for working in the hand, pneumatic, hydraulic or with selfcontained electric or non-electric motor 454. 8468 Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8515; gas-operated surface tempering machines and appliances 455. 8470 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers 456. 8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included 457. 8472 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil ....
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....l; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals 470. 8485 Machines for Additive Manufacturing 471. 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 11(C) to this Chapter; parts and accessories 472. 8487 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter 473. 84 or 85 E-waste Explanation.-For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer 474. 8501 Electric motors and generators (excluding generating sets) 475. 8502 Electric generating sets and rotary converters 476. 8503 Parts su....
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....ectric space heating apparatus and soil heating apparatus; electro thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes [other than solar cookers]; electric heating resistors, other than those of heading 8545 490. 8517 All goods 491. 8518 Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set 492. 8519 Sound recording or reproducing apparatus 493. 8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner 494. 8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 495. 8523 Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and maste....
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....ockets, lampholders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts: connectors for optical fibres, optical fibre bundles or cables 509. 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 510. 8538 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 511. 8539 Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps 512. 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) 513. 8541 Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other ....
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....and parts thereof. 529. 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 foregoing. 530. 8609 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers] 531. 8701 Road tractors for semi-trailers of engine capacity more than 1800 cc 532. 8702 Motor vehicles for the transport of ten or more persons, including the driver [including buses for use in public transport, which exclusively run on Bio-fuels] 533. 8702 or 8703 Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles 534. 8703 21 or 8703 22 Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Explanation.- For the purp....
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....he motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under 540. 8704 Motor vehicles for the transport of goods, including Refrigerated motor vehicles 541. 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) 542. 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 543. 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 544. 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] 545. 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles 546. 8711 Motorcycles (including mopeds) and cycles fitted wi....
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....copes; projection screens 564. 9011 Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection 565. 9012 Microscopes other than optical microscopes; diffraction apparatus 566. 9013 Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter 567. 9014 Direction finding compasses; other navigational instruments and appliances 568. 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders 569. 9016 Balances of a sensitivity of 5 cg or better, with or without weights 570. 9017 Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter 571. 9022 Apparatus based on the use of X-rays or of alpha, beta....
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....truments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors 581. 9032 Automatic regulating or controlling instruments and apparatus 582. 9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 583. 9101 Wrist-watches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal 584. 9102 Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 585. 9103 Clocks with watch movements, excluding clocks of heading 9104 586. 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels 587. 9105 Other clocks 588. 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders) 589. 9107 Time switches with clock or watch movement or with synchronous motor 590. 9108 ....
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....rpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads 609. 9307 Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor 610. 9401 [other than 9401 10 00] Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof, including seats of a kind used for motor vehicles, other than seats of a kind used for aircraft 611. 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 612. 9403 Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof 613. 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 materi....
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....ers; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles, and tooth brushes including dental-plate brushes] 624. 9604 00 00 Hand sieves and hand riddles 625. 9605 Travel sets for personal toilet, sewing or shoe or clothes cleaning 626. 9608 Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 627. 9610 00 00 Boards, with writing or drawing surface, whether or not framed 628. 9611 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; handoperated composing sticks and hand printing sets incorporating such composing sticks 629. 9612 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in ....
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....Integrated Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. 260(E), dated 29th March, 2019 Explanation.- For the purpose of this entry,- (i) the term "promoter" shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (ii) "project" shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP). (iii) the term "Real Estate Project (REP)" shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (iv) "Residential Real Estate Project (RREP)" shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP. (v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification. 639. Any Chapter Goods which are not specified in Schedule I, III, IV,....
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....m; Explanation: "specified actionable claim" as defined in section 2(102A) of the CGST Act, 2017 means the actionable claim involved in or by way of - (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; v) lottery; or (vi) online money gaming; ^10[14. 2106 90 20 Pan masala; 15. 2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]; 16. 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes; 17. 2403 (other than 2403 19 21, 2403 19 29) Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences [other than biris]; 18. 2404 11 00 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion; 19. 2404 19 00 Products containing tobacco or nicotine substitutes and intended for inhalation without combustion;] Schedule IV- 3% S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 7101 Pearls, natural or cultured, whether or not w....
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....mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped Schedule VI - 1.50% S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 7102 Goods other than those specified against S. No. 1 in Schedule V 2. 7104 Goods other than those specified against S. No. 3 in Schedule V ^11[****] Explanation.- For the purposes of this notification,- (a) the expressions, - (i) "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; (ii) "pre-packaged and labelled" means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are "pre-packed" as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in whi....