TaxTMI 
TaxTMI 
Seeks to supersede Notification No. 1125- F.T. dated 28.06.2017
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....pecified 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/ Sub-heading/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 and cream, concentrated or containing added sugar or other sweetening matter, including condensed milk 5. ....
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....ozen semen. 19. 07 Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower 20. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split pre- packaged and labelled; Guar gum refined split 21. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, pre-packaged and labelled 22. 0801 Cashew nuts, whether or not shelled or peeled, desiccated coconuts; Brazil nuts, dried, whether or not Shelled or Peeled 23. 0802 Dried areca nuts, whether or not shelled or peeled; Other nuts, dried, whether or not shelled or 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 mango....
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....s 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, pre-packaged 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, pre-packaged 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 br....
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....s(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 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 che....
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.... 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 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 (i....
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.... 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, 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 prepa....
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.... 149. 2202 99 10 Soya milk drinks, whether or not sweetened or flavoured 150. 2202 99 20 Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] 151. 2202 99 30 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 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 sug....
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....ilding 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 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 ....
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.... 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 Heavy water and other nuclear fuels 219. 2847 Medicinal grade hydrogen peroxide 220. 2853 Compressed air 221. 28 or 38 Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control O....
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....re 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 Pharmaceutical goods specified in Note 4 to this Chapter i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminari....
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....05 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 materials 264. 3826 Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel 265. 3926 Feeding bottles, Plastic beads 266. 4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in p....
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....air 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: - a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues 293. 44, 68, 83 Idols of wood, stone [including marble] and metals [other than those made of precious metals] 294. 44....
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....rs) 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, whether or not waxed, Asphaltic roofing sheets 319. 39, 48 Paper Sacks/Bags and bio-degradable bags 320. 4801 Newsprint, in rolls or sheets 321. 4817 30 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 322. 4819 10....
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.... 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 than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn 355. 5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plast....
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....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 nylon or other polyamides, polyesters or viscose rayon 378. 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 379. 5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or cove....
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....10 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 animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc .; other ornamental goods essentially of stone 402. 6909 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic 403. ....
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....ry, including straw or fodder balers; grass or hay mowers; parts thereof 434. 8436 Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping 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/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation :- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which....
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....ther 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, helicopters, aeroplanes), other than for personal use 464. 8806 Unmanned aircraft 465. 8807 Parts of goods of heading 8802 or 8806 466. 8901 Cruise ships, excursion boats, ferry-boats, cargo ships,....
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.... 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 quilted textile materials not exceeding Rs 2500 per piece 493. 9404 Cotton quilts of sale value not exceeding Rs. 2500 per piece 494. 9401 10 00 Aircraft se....
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....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. 1631-F.T., dated the 19th day of 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 measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks (8) Drafting, Drawing aids, tactile displays (9) Specially adapted clocks and watches (B) (1) Wheel chairs fal....
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.... 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 than Linz-Donawitz (LD) slag 21. 2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds 22. 2621 Other slag and ash, including seaweed ash (kelp); ash and r....
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....backs) 35. 28 All inorganic chemicals [other than those specified in notification No. 1631- F.T., dated the 19th day of 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 41. 3104 Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers 42. 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to ....
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....cture 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., flav....
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....tions, 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, 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 k....
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....ot 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 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 ther....
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....uids 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 micro-organisms (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 i....
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....m 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), Ethylene-propylene-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 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 vul....
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....06 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), 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, moul....
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....nd 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. 4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size 178. 4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, ....
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....ard, 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; 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 ....
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...., 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) 218. 6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low relie....
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....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. 6903 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths 235. 6904 Ceramic flooring blocks, support or filler tiles and the like 236. 6905 Chimney-pots, cowls, chimney liners, architectura....
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.... of heading 7015), not optically worked 254. 7015 Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses 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, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter 258. 7019 Glass fibres (including glass wool) and artic....
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.... 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 columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers] 287. 7309 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insul....
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....ncorporating 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 bars, rods and profiles 313. 7408 Copper wire 314. 7409 Copper plates, sheets and strip, of a thickness exceeding 0.15 mm 315. 7410 Copper foils 316. 7411 Copper tubes and pipes 317. 7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves) 318. 7413 Stranded wires and cables 319. 7415 Nails, tac....
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.... 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 tin 357. 8002 Tin waste and scrap 358. 8003 Tin bars, rods, profiles and wire 359. 8007 Other articles of tin 360. 8101 to 8112 Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, ....
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....tter-knives, 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, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 380. 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, pack....
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....ry 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 water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps]; Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30] 401. 8414 Air or vacuu....
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....or 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 lifting frames, straddle carriers and works trucks fitted with a crane 416. 8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 417. 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 418. 8429 Self-propelled bulldozers, angledozers, graders, levelle....
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....ng (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 for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats 437. 8450 Household or laundry-type washing machines, including machines which both wash and dry 438. 8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pre....
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.... 450. 8464 Machine-tools for working stone, ceramics, concrete, asbestos-cement 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 self-contained electric or non-electric motor 454. 8468 Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8515; gas-operated surface tempering machines and appliances 455. 8470 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporat....
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....aring, 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 wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 11(C) to this Chapter; parts and accessories 472. 8487 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter 473. 84 or 85 ....
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....r 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, other than those of heading 8545 490. 8517 All goods 491. 8518 Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier s....
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....trical 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 the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 510. 8538 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 511. 8539 Electrical Filament or discharge lamps including sealed b....
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.... 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 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers] 531. 8701 Road tractors for semi-trailers of engine capacity more than 1800 cc 532. 8702 Motor vehicles for the transport of ten or more persons, including the driver [including bu....
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....ehicles, 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 for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1500 cc 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 540. 8704 Motor vehicles for the transport of goods, including Refrigerated motor vehicles 541. 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) 542. 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 543. 8707 Bodies (includin....
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....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 screens 564. 9011 Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection 565. 9012 Microscopes other than optical microscopes; diffraction apparatus 566. 9013 Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter 567. 9014 Direction finding compasses; other navigational instruments and appliances 568. 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding co....
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....erefor 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 581. 9032 Automatic regulating or controlling instruments and apparatus 582. 9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 583. 9101 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal 584. 9102 Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 585. 9103 Clocks with ....
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.... devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading 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 and scabbards and sheaths therefor 610. 9401 [other than 9401 10 00] Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof, including seats of a kind used for motor vehicles, other than seats of a kind used for aircraft 611. 9402 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables....
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.... 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 riddles 625. 9605 Travel sets for personal toilet, sewing or shoe or clothes cleaning 626. 9608 Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including ....
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.... 637. Any Chapter Permanent transfer of Intellectual Property (IP) right 638. Any chapter 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 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), as prescribed in notification No. 556-F.T., dated the 29th day of March, 2019, published in the Kolkata Gazette, Extraordinary, Part-I Explanation .- For the purpose of this entry,- (i) the term "promoter" shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (ii) "project" shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP). (iii) the term "Real Estate Project (REP)" shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (i....
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....ls 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 West Bengal Goods and Services Tax 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; :selected: 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 powder form 4. 7107 Base metals clad with silver, not further....
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....e VII - 14% S. No. Chapter/Heading/ Sub-heading/Tariff item Description of goods 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 intended for retail sale and containing not more than 25 kg or 25 li....