TaxTMI 
TaxTMI 
UGST Rate Schedules - 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75% and 14% on Supply of Goods - Effective from 22-09-2025
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....of goods specified in Schedule I, (ii) 9 per cent. in respect of goods specified in Schedule II, (iii) 20 per cent. in respect of goods specified in Schedule III (iv) 1.5 per cent. in respect of goods specified in Schedule IV, (v) 0.125 per cent. in respect of goods specified in Schedule V, (vi) 0.75 per cent. in respect of goods specified in Schedule VI, and (vii) 14 per cent. in respect of goods specified in Schedule VII appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, 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 - 2.5% 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, 0305,....
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....cts, 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, prepackaged 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 peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts, chestnuts (singhada), Walnuts, whether or not shelled 24. 0802, 0813 Chestnuts (singhada....
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....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. 1104 Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground (other than hulled cereal grains) 55. 1105 Flour, meal, powder, flakes, granules and pellets of potatoes, prepackaged and labelled 56. 1106 Flour, meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split ( HS 0713)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, pre-packaged and labelled 57. 110....
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....an 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. 1404 or 3305 Mehendi paste in cones 78. 1501 Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 79. 1502 Fats of bovine animals, sheep or goats, other than those of heading 1503 80. 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared 81. 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 82. 1505 Wool grease and fatty substances derived therefrom (including lanolin) 83. 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified 84. 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified 85. 1508 Ground-nut oil and its fractions, whether or not refined, but not chemi....
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....601 Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products 101. 1602 Other prepared or preserved meat, meat offal, blood or insects 102. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 103. 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 104. 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved 105. 1701 Cane or beet sugar and chemically pure sucrose, in solid form including refined sugar containing added flavouring or colouring matter, sugar cubes [other than jaggery of all types, khandsari sugar, rab] 106. 1701 or1702 Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, Khandsari Sugar, Rab, pre-packaged and labelled 107. 1702 or 1704 Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa 108. 1702 Other....
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....er bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products; Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion; Extruded or expanded products, savoury or salted 124. 1905 40 00 Rusks, toasted bread and similar toasted products 125. 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid 126. 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 127. 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 128. 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 129. 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 130. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 131. 2007 Jams, fruit jellies, m....
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.... mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured 147. 2201 90 10 Ice and snow 148. 2202 99 Plant-based milk drinks, ready for direct consumption as beverages 149. 2202 99 10 Soya milk drinks, whether or not sweetened or flavoured 150. ^12[2202 99 21, 2202 99 29] Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] 151. ^13[2202 99 31, 2202 99 39] Beverages containing milk 152. 2207 Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) 153. 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 154. 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of ....
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....heat-treated 175. 2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 176. 2515 [Except 2515 12 20, 2515 12 90] or 6802 Ecaussine and other calcareous monumental or building stone (other than marble and travertine), alabaster, other than mirror polished stone which is ready to use 177. 2515 11 00 Marble and travertine, crude or roughly trimmed 178. 2515 12 10 Marble and travertine blocks 179. 2516 [Except 2516 11 00, 25161200] 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 180. 2516 11 00 Granite crude or roughly trimmed 181. 2516 Granite blocks 182. 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 he....
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....petroleum gases and other gaseous hydrocarbons 207. 2710 (a) Kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST iii. Marine Fuel 0.5% (FO) 208. 2711 12 00, 2711 13 00, 2711 19 10 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited 209. 2711 12 00 2711 13 00, 2711 19 10 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers 210. 28 Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel 211. 28 Anaesthetics, Potassium Iodate, Iodine, Steam 212. 2804 40 10 Medical grade oxygen 213. 2805 11 Nuclear grade sodium 214. 2807 Sulphuric Acid 215. 2808 Nitric acid 216. 2809 Fertilizer grade phosphoric acid 217. 2814 Ammonia 218. 2845 Hea....
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....toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures whether or not modified 232. 3002, 3006 Animal or Human Blood Vaccines 233. 3003 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments 234. 3004 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvedic, 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 ....
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....trins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches 256. 3605 00 10 All goods 257. 3701 Photographic plates and film for x-ray for medical use 258. 3705 Photographic plates and films, exposed and developed, other than cinematographic film 259. 3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other 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 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12 Cymbopogan 261. 3816 Dolomite ramming mix 262. 3818 Silicon wafers 263. 3822 All diagnostic kits or reagents including certified reference material....
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.... including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 286. 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 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[....
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....d, 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 paperboard or of other fibrous cellulosic material 317. 4707 Recovered waste or scrap of paper or paperboard 318. 48 Paper splints for matches, whethe....
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.... 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 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics 353. 5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, including real zari thread (gold) and silver thread combined with textile thread, imitation zari thread or yarn known by any name in trade parlance 354. 5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other ....
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....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 purposes, not elsewhere specified or included; such as Zari borders 373. 5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai 374. 5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like 375. 5811 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810 376. 5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations 377. 5902 Tyre cord fabric of high tenacity yarn of ny....
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.... Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece 390. 63 [other than 6305 32 00, 6305 33 00, 6309] Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece 391. 6309 or 6310 Worn clothing and other worn articles; rags 392. 64 Footwear of sale value not exceeding Rs.2500 per pair 393. 6501 Textile caps 394. 6505 Hats (knitted/crocheted) or made up from lace or other textile fabrics 395. 6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) 396. 6602 Whips, riding-crops and the like 397. 6602 00 00 Walking-sticks including seat sticks 398. 6603 Parts, trimmings and accessories of articles of heading 6601 or 6602 399. 6701 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes) 400. 68 Sand lime bricks or Stone inlay work 401. 6802 Statues, statuettes, pedestals; high or low reliefs, crosses, figures of ....
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....1. 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers 432. 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90] 433. 8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof 434. 8436 Other agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders; parts thereof 435. 8452 Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines 436. 8479 Composting Machines 437. 84, 85 or 94 Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices....
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....ereof for tractors 454. 8708 99 00 Fender, Hood, Wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors. 455. 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 456. 8712 Bicycles and other cycles (including delivery tricycles), not motorised 457. 8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled 458. 8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of heading 8712 459. 8714 20 Parts and accessories of carriage for disabled persons 460. 8716 20 00 Self-loading or self-unloading trailers for agricultural purposes 461. 8716 80 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles 462. 88 or Any other Chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads 463. 8802 Other aircraft (for example, h....
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....paratus 485. 9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 486. 9021 Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aids] 487. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like 488. 9025 Thermometers for medical, surgical, dental or veterinary usage 489. 9027 Instruments and apparatus for medical, surgical, dental or veterinary uses, for physical or chemical analysis 490. 9403 Furniture wholly made of bamboo, cane or rattan 491. 9404 Coir products (except coir mattresses) 492. 9404 Products wholly made of qu....
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....ical, paleontological, ethnographic or numismatic interest including numismatic coins 513. 9706 Antiques of an age exceeding one hundred years 514. 9804 All drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use [other than those specified at nil at S No. 113 of Notification No. 10/2025-Union territory Tax (Rate) dated 17th September, 2025] 515. Any chapter Rosaries, prayer beads or Hawan samagri 516. Any chapter Biomass briquettes or solid bio fuel pellets List 1 [See S. No. 478 of the Schedule I] (A) (1) Braille writers and braille writing instruments (2) Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers (3) Canes, Electronic aids like the Sonic Guide (4) Optical, Environmental Sensors (5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator (6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Compasses and Spar Wheels (7) Electronic measu....
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.... and intended for inhalation without combustion 6. 24049100, 24049200, 24049900 Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation 7. 2515 12 20, 2515 12 90 Marble and travertine, other than blocks 8. 2516 12 00 Granite, other than blocks 9. 2523 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers 10. 2601 Iron ores and concentrates, including roasted iron pyrites 11. 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 12. 2603 Copper ores and concentrates 13. 2604 Nickel ores and concentrates 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 ....
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....idues of petroleum oils or of oils obtained from bituminous minerals 33. 2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks 34. 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) 35. 28 All inorganic chemicals [other than those specified in notification No.10/2025- Central Tax (Rate) dated 17th September 2025 or other Schedules of this notification] 36. 29 All organic chemicals other than giberellic acid 37. 2906 11 90 Goods other than Natural Menthol 38. 29061190, 30, 3301 Following goods made from other than 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 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 4....
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....s, dispersed or dissolved in an aqueous medium 52. 3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather 53. 3211 00 00 Prepared driers 54. 3212 Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale 55. 3213 Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings 56. 3214 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like 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 ....
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....moulded pieces or shapes]; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent 67. 3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil] 68. 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals 69. 3404 Artificial waxes and prepared waxes 70. 3405 Polishes and creams, for footwear, furniture, floors, ....
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....of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed 84. 3703 Photographic paper, paperboard and textiles, sensitised, unexposed 85. 3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed 86. 3706 Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track 87. 3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use 88. 3801 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures 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 sulpho....
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....g 3801 [other than dolomite ramming mix] 104. 3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 105. 3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers] 106. 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 107. 3820 Anti-freezing preparations and prepared de-icing fluids 108. 3821 Prepared culture media for development or maintenance of microorganisms (including viruses and the like) or of plant, human or animal cells 109. 3823 Industrial monocarboxylic fatty acids, 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 indu....
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....re, other household articles and hygienic or toilet articles, of plastics 126. 3925 Builders' ware of plastics, not elsewhere specified or included 127. 3926 Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles] 128. 4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylenepropylene-Non-conjugated diene rubber (EPDM) 129. 4003 Reclaimed rubber in primary forms or in plates, sheets or strip 130. 4004 Powders and granules 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 ru....
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....ibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute] 146. 4203 Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] 147. 4205 Other articles of leather or of composition leather 148. 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons 149. 4301 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103. 150. 4302 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 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),....
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....oloured, surface-decorated or printed, in rolls or sheets 169. 4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 170. 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter 171. 4806 Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets 172. 4806 20 00 Greaseproof papers 173. 4806 40 10 Glassine papers 174. 4807 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets 175. 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 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. ....
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.... Paper or paperboard labels of all kinds, whether or not printed 188. 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 189. 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper, Kites, Paper mache articles] 190. 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 191. 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 (other than Duty Credit Scrips); Cheques, loose or in book form 192. 4908 Transfers (decalcomanias). 193. 4909 Printed or illustrated postcards; p....
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....laited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed 210. 6504 00 00 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed 211. 6505 Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed 212. 6506 Other headgear, whether or not lined or trimmed 213. 6507 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear 214. 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit 215. 6703 Wool or other animal hair 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) ....
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....thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 229. 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials 230. 6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials 231. 6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than Fly ash bricks Fly ash aggregates; Fly ash blocks] 232. 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. 690....
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....bes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode ray tube or the like 252. 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) 253. 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked 254. 7015 Clock or watch glasses and similar glasses, glasses for noncorrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses 255. 7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and 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, ....
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....wing: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails 281. 7303 Tubes, pipes and hollow profiles, of cast iron 282. 7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel 283. 7305 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel 284. 7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel 285. 7307 Tube or pipe fittings (for example, couplings, elbows, 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 col....
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....f, of iron or steel [other than Kerosene burners, kerosene stoves, wood burning stoves of iron or steel, and solar cookers] 300. 7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel 301. 7323 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel (other than Milk cans made of Iron or Steel) 302. 7323 9410 Ghamella 303. 7324 Sanitary ware and parts thereof, of iron and steel 304. 7325 Other cast articles of iron or steel 305. 7326 Other articles of iron or steel 306. 7401 Copper mattes; 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 ba....
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....mpressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 341. 7612 Aluminium casks, drums, cans, boxes, etc., other than Milk cans made of Aluminium 342. 7613 Aluminium containers for compressed or liquefied gas 343. 7614 Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated 344. 7615 All goods (other than table, kitchen or other household articles, of aluminium; Utensils, Milk cans made of Aluminium) 345. 7616 Other articles of aluminium 346. 7801 Unwrought lead 347. 7802 Lead waste and scrap 348. 7804 Lead plates, sheets, strip and foil; lead powders and flakes 349. 7806 Other articles of lead (including sanitary fixtures and Indian 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 ....
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....tailors' shears and similar shears, and blades therefor 374. 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 pencil sharpeners] 375. 8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butterknives, sugar tongs and similar kitchen or tableware 376. 8301 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal 377. 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 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, pape....
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....s, gas recoverers); condensers for steam or other vapour power units 392. 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 393. 8406 Steam turbines and other vapour turbines 394. 8407 Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] 395. 8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) 396. 8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 397. 8410 Hydraulic turbines, water wheels, and regulators therefor 398. 8411 Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines] 399. 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] 400. 8413 (a) Concrete pumps [8413 40 00]; (b) other rotary positive displacement pumps [8413 60]; (c) Power driven pumps primarily designed for handling w....
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....ines, household [8422 11 00] and other [8422 19 00]; Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages 412. 8423 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 413. 8424 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers] 414. 8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks 415. 8426 Ship's derricks; cranes including cable cranes; mobile lif....
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....rs, copying machines and facsimile machines, whether or not combined; parts and accessories thereof 431. 8444 Machines for extruding, drawing, texturing or cutting man-made textile materials 432. 8445 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447 433. 8446 Weaving machines (looms) 434. 8447 Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting 435. 8448 Auxiliary machinery for use with machines of heading 8444, 8445, 8446 or 8447 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445, 8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles) 436. 8449 Machinery f....
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....); Machine-tools (including presses, slitting lines and cut-to-length lines) for working metal by bending, folding, straightening, flattening, shearing, punching, notching or nibbling (excluding drawbenches); Presses for working metal or metal carbides, not specified above 449. 8463 Other machine-tools for working metal, or cermets, without removing material 450. 8464 Machine-tools for working stone, ceramics, concrete, asbestoscement or like mineral materials or for cold working glass 451. 8465 Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials 452. 8466 Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand 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 weldin....
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....s for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics 466. 8481 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves 467. 8482 Ball bearing, Roller Bearings 468. 8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) 469. 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals 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 wafe....
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....es or motor vehicles 486. 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 487. 8514 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss 488. 8515 Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets 489. 8516 Electric instantaneous or storage water heaters and immersion heaters; electric 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, oth....
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.... (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 504. 8532 Electrical capacitors, fixed, variable or adjustable (pre-set) 505. 8533 Electrical resistors (including rheostats and potentiometers), other than heating resistors 506. 8534 00 00 Printed Circuits 507. 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 boxes), for a voltage exceeding 1,000 volts 508. 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, 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 ....
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....02 Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and tenders thereof 524. 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604. 525. 8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles) 526. 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) 527. 8606 Railway or tramway goods vans and wagons, not self-propelled 528. 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, 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 Conta....
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.... ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under 539. 8703 50, 8703 70 Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary&n....
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.... 8805 Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof 553. 8807 Parts of goods of heading 8801 554. 8903 Rowing boats and canoes 555. 8908 00 00 Vessels and other floating structures for breaking up 556. 9001 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked 557. 9002 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens] 558. 9004 Spectacles [other than corrective]; Goggles [other than corrective] 559. 9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 560. 9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flash....
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....ing instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments [other than thermometers for medical, surgical, dental or veterinary usage] 575. 9026 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 576. 9027 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes [other than instruments and apparatus for medical, surgical, dental or veterinary uses for physical or chemical analysis] 577. 9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor 578. 9029 Revolution counters, production counte....
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....nstruments (for example, guitars, violins, harps) 599. 9205 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs 600. 9206 00 00 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) 601. 9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 602. 9208 Musical boxes, fairground organs, mechanical street organs, 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 603. 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 604. 9301 Military weapons other than revolvers, pistols 605. 9303 Other firearms and similar devices which operate by the firing of an explosive charge (....
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....06 Prefabricated buildings 616. 9503 Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) 617. 9504 Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc. 618. 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes 619. 9506 Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] 620. 9508 Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres 621. 9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; ....
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.... items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: (1) industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above. 636. 9802 Laboratory chemicals 637. Any Chapter Permanent transfer of Intellec....
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....of heading 8702), including station wagons and racing cars, but excluding the goods mentioned against S. Nos., 533, 534, 535, 536, 537, 538 and 539 of Schedule II. 6. 8703 40, 8703 60 Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 7. 8703 50, 8703 70 Motor vehicles with both compression- ignition internal combustion n piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500 cc or of length e xceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 8. 8711 Motorcycles of engine capacity exceeding 350 cc 9. 8802 Aircrafts for personal use 10. 8903 Yachts and other vessels for pleasure or sports 11. ....
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....rked than semi-manufactured 9. 7112 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. 10. 7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal 11. 7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal 12. 7115 Other articles of precious metal or of metal clad with precious metal 13. 7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) 14. 7117 Imitation jewellery [other than bangles of lac/shellac] 15. 7118 Coin Schedule V - 0.125% S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 7102 Rough diamonds or simply sawn diamonds, industrial or non-industrial 2. 7103 Precious stones (other than diamonds) and semi-precious stones, wheth....
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....oods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts. 2. This notification shall come into force with effect from the 22nd day of September, 2025. [F. No CBIC-190341/188/2025-TRU] (Dheeraj Sharma) Under Secretary to the Government of India ****************** NOTES: 1. Corrected vide Notification No. G.S.R. 678(E) dated 18-09-2025 before it was read as, "b." 2. Corrected vide Notification No. G.S.R. 678(E) dated 18-09-2025 before it was read as, "c." 3 Corrected vide Notification No. G.S.R. 678(E) dated 18-09-2025 before it was read as, "d." 4. Corrected vide Notification No. G.S.R. 678(E) dated 18-09-2025 before it was read as, "e." 5. Corrected vide Notification No. G.S.R. 678(E) dated 18-09-2025 before it was read as, "f." 6. Corrected vide Notification No. G.S.R. 678(E) dated 18-09-2025 before it was read as, "g." 7. Corrected vide Notification No. G.S.R....