TaxTMI 
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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.... (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, 0306, 0307, 0308, 0309 All goods, other than fresh or chilled, pre-packaged and labelled 4. 0402 Milk ....
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....ther 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), dried whether or not shelled or peeled 25. 08 Dried makhana, whether or not shelled or peeled pre-packaged and labelled 26. 0804 Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried 27. 08....
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....lin 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. 1107 Malt, whether or not roasted 58. 1108 Starches; inulin 59. 1109 00 00 Wheat gluten, whether or not dried 60. 12 All goods other than of seed quality 61. 1201 Soya beans, whether or not broken other than of seed quality. 62. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality. 63. 1203 Copra 64. 1204 Linseed, whether or not broken other than of se....
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....n, 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 chemically modified 86. 1509 Olive oil and its fractions, whether or not refined, but not chemically modified 87. 1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 88. 1511 Palm oil and its fractions, whether or not refined, but not chemically modified. 89. 1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified 90. 1513 Coconut (copra), palm kernel o....
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...., 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 sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel 109. 1703 Molasses 110. 1704 Sugar confectionary (including white chocolate), not containing cocoa, sugar boiled confectionary 111. 1801 Cocoa beans whole or broken, raw or roasted 112. 1802 Cocoa shells, husks, skins and other cocoa waste 113. 1803 Cocoa paste whether or not de-fatted 114. 1804 Cocoa butter, fat and oil 115. 1805 Cocoa powder, not containing added sugar or sweetening matter 116. 1806 Chocolates and other food preparations containing cocoa 117. 1901 20 00 Mixes and doughs for the preparation of br....
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....en, 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, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter 132. 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits 133. 2009 Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter 134. 2009 89 90 Tender coconut water, pre-packaged and labelled 135. 2101 11, 2101 12 00 Extracts, essences and concentrates of coffee, and p....
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....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 pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake] 155. 2302 Rice bran (other than de-oiled rice bran) 156. 2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets 157. 2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 158. 2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 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....
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....the first part of the heading; tarred macadam; granules, chippings and powder, of stones heading 2515 or 2516 whether or not heat-treated 183. 2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 184. 2519 Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (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 ....
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....ule 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 10, 30, 3301 a. Following goods from Natural Menthol namely:- Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO) De-mentholised oil (DMO), Spearmint oil Mentha piperita oil 225. 30 Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts 226. 30 or any Chapter All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Union Territory Tax (Rate) dated 17th September, 2025] 227. 30 Diagnostic kits for detection of all types of hepatitis 228. 30 Medicaments (including veterinary medicaments) used in bio- chemic systems 229. 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the author....
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.... 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 pre-packaged and labelled 238. 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 239. 3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 240. 3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 241. 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; other than those which are clearly not to be used as fertilizers 242. 32 Wattle extract, quebracho extract, chestnut extract 243. 3202 Enzymatic preparations for pre-tanning 244. 3304 Talcum powder, Face powder 245. 3305 ....
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....bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws 273. 4013 90 49 Tube for tractor tyres 274. 4014 Nipples of feeding bottles 275. 4015 Surgical rubber gloves or medical examination rubber gloves 276. 4016 Rubber bands 277. 4017 Waste or scrap of hard rubber 278. 4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 279. 4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not with wool on or split 280. 4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 281. 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared 282. 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 283. ....
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....od), 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 [for match splints] 299. 4409 Bamboo flooring 300. 4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood 301. 4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves 302. 4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood 303. 4418 Bamboo wood building joinery 304. 4419 Tableware and Kitchenware of wood 305. 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 306. 4421 Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and r....
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....7 Cotton yarn [other than khadi yarn] 334. 5208 to 5212 Woven fabrics of cotton 335. 5301 All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) 336. 5302 True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock) 337. 5303 All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock) 338. 5305 to 5308 All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn including coir pith compost pre-packaged and labelled 339. 5309 to 5311 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 ....
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...., of Handloom, Cotton Rugs of handloom 363. 5702, 5703, 5705 Coir mats, matting, floor covering and handloom durries 364. 5801 All goods 365. 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 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....
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....ilar 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 [other than 6305 32 00, 6305 33 00, 6309] Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per pie....
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.... 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 426. 8413 81 90 Hydraulic Pumps for tractors 427. 8414 20 20 Other hand pumps 428. 8419 12 Solar water heater and system 429. 8420 Hand operated rubber roller 430. 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers 431. 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 mechan....
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....ractors 447. 8708 50 00 Transaxles and its parts thereof for tractors 448. 8708 70 00 Road wheels and parts and accessories thereof for tractors 449. 8708 91 00 (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof 450. 8708 92 00 Silencer assembly for tractors and parts thereof 451. 8708 93 00 Clutch assembly and its parts thereof for tractors 452. 8708 94 00 Steering wheels and its parts thereof for tractor 453. 8708 99 00 Hydraulic and its parts thereof 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. 8....
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....urgical, dental or veterinary sciences, including scientigraphic apparatus, other electro-medical apparatus and sight-testing instruments 484. 9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 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....
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....and the like, used or unused, other than those of heading 4907 512. 9705 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, 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 G....
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....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 20. 2619 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other ....
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....inous 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 b. Following goods made from other than natural menthol, namely:- a. Menthol and menthol crystals, Peppermint (Mentha Oil) Fractionated / de-terpenated mentha oil (DTMO) De-mentholised oil (DMO) Spearmint oil 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 ta....
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.... 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 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....
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....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, 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 p....
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....r 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 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 ac....
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....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 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, po....
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....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 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, cycl....
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.... 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 endjointed [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 bonded with resins or other organic substances, other than specified boards 159. 4412 Pl....
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....ransfer 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, surfacedecorated 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. 4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes 183. 4817 [Except 4817....
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....(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 apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece 199. 63 [other than 6309] Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn articles; rags] 200. 3923 or 6305 Woven and non-woven ba....
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....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 sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials 221. 6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up 222. 6806 Slag wool, rock wool and similar mineral ....
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....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 kind used for the conveyance or packing of goods 240. 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 241. 6914 Other ceramic articles 242. 7002 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked 243. 7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 244. 7004 Drawn glass and blown glass, i....
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....xceeding 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 having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms 263. 7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel 264. 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel 265. 7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) 266. 7207 Semi-finished products of iron or non-alloy steel 267. 7208 to 7212 All flat-rolled products of iron or non-alloy steel 268. 7213 to 7215 All bars and rods, of iron or non-alloy steel 269. 7216 Angles, shapes and sections of iron or non-alloy steel 270. 7217 Wire of iron or non-alloy steel 271....
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....nks, 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 heatinsulated, 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 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated 291. 7313 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel 292. 7314 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel 293. 7315 Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315 82, 7315 89, 7315 90 294. 7316 Anchors, grapnels and parts thereof, of iron or steel 295. 7317 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with h....
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....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 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy 323. 7502 Unwrought nickel 324. 7503 Nickel waste and scrap 325. 7504 Nickel powders and flakes 326. 7505 Nickel bars, rods, profiles and wire 327. 7506 Nickel plates, sheets, strip and foil 328. 7507 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) 329. 7508 Other articles of nickel 330. 7601 Unwrought Aluminium 331. 7602 Aluminium waste and scrap 332. 7603 Aluminium powders and flakes 333. 7604 Aluminium bars, rods and profiles 334. 7605 Aluminium wire 335. 7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm 336. 7607 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm 337. 7608 Aluminium tubes and pipes 338. 7609 Aluminium tube or pipe fittings (for example, couplings, elbows, sl....
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....nd-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles 365. 8205 Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks 366. 8206 Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale 367. 8207 Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools 368. 8208 Knives and cutting blades, for machines or for mechanical appliances 369. 8209 Plates, sticks, tips and the like for tools, unmounted, of cermets 370. 8210 00 00 Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink 371. 8211 K....
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....sories, of base metal 384. 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 385. 8311 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying 386. 84 Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP 387. 84 or 85 Parts suitable for use solely or principally with 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 388. 8401 Nuclear reactors; machinery and apparatus for isotopes separation 389. 8402 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers 390. 8403 Central heating boilers other than those of heading 8402 39....
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....uding their mechanical grates, mechanical ash dischargers and similar appliances 406. 8417 Industrial or laboratory furnaces and ovens, including incinerators, non-electric 407. 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 408. 8419 [other than 8419 12] Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system] 409. 8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller] 410. 8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases 411. 8422 ....
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....chinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof 425. 8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils 426. 8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard 427. 8440 Book-binding machinery, including book-sewing machines 428. 8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds 429. 8442 Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) 430. 8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories there....
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....struction machines (single station) and multi-station transfer machines, for working metal 444. 8458 Lathes (including turning centres) for removing metal 445. 8459 Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 446. 8460 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461 447. 8461 Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included 448. 8462 Machine-tools (including presses) for working metal by forging, hammering or die forging (excluding rolling mills); 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 drawbenche....
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....lastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand 460. 8475 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware 461. 8476 Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines 462. 8477 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter 463. 8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter 464. 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines] 465. 8480 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics 466. 8481 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing va....
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....ng square) 481. 8508 Vacuum cleaners 482. 8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 483. 8510 Shavers, hair clippers and hair-removing appliances, with selfcontained electric motor 484. 8511 Electrical ignition or starting equipment of a kind used for sparkignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines 485. 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 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 o....
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....ock 500. 8528 Television set (including LCD or LED television), Computer Monitors, Set top Box for Television; monitors and projectors, not incorporating television reception apparatus, reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus 501. 8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 502. 8530 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) 503. 8531 Electric sound or visual signalling apparatus (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,....
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....wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material 520. 8548 00 00 Electrical parts of machinery or apparatus, not specified or included elsewhere in Chapter 85 521. 8549 Electrical and electronic waste and scrap 522. 8601 Rail locomotives powered from an external source of electricity or by electric accumulators. 523. 8602 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 (ex....
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....e persons with orthopedic physical disability in accordance with the guidelines issued by the said Department 537. 8703 Three wheeled vehicles 538. 8703 40, 8703 60 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; 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 Three wheeled vehicles 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; 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 Three wheeled vehicles Motor vehicles of engine capacity not ....
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.... 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 flashbulbs other than discharge lamps of heading 8539 561. 9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 562. 9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 563. 9010 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection scree....
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....emical 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 counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes 579. 9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations 580. 9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors ....
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....ecoy 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 (for example, sporting shotguns and rifles, muzzleloading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns) 606. 9304 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 607. 9305 Parts and accessories of articles of headings 9301 to 9304 608. 9306 Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads 609. 9307 Swords, cut lasses, bayonets, lances and similar arms and parts thereof....
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....es; 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; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin 622. 9606 21 00, 9606 22 00, 9606 29, 9606 30 Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks 623. 9603 [other than 9603 10 00 and 9603 21 00] Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; 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....
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....e 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 Intellectual Property (IP) right 638. Any chapter (iii) Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section (4) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), as prescribed in notification No. 07 / 2019- Union Territory Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. 266(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 Projec....
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.... 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. 9302 Revolvers and pistols, other than those of heading 9303 or 9304 12. 9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof 13. Any Chapter Specified actionable claim; 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; Schedule IV- 1.5% S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 7101 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport 2. 7105 Dust and powder of natural or synthetic precious or semi-precious stones 3. 7106 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in pow....
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....fied against S. No. 3 in Schedule V Schedule VII - 14% S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 2106 90 20 Pan masala 2. 2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] 3. 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 4. 2403 Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences (including biris) 5. 2404 11 00 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 6. 2404 19 00 Products containing tobacco or nicotine substitutes and intended for inhalation without combustion 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 in....