TaxTMI 
TaxTMI 
Supersession of the notification issued under G.O.(P) No. 62/2017/Taxes dated 30th June, 2017
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.... 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. ============= Document 1 C கேஹை ஸஙà¯à®•à®²à®•à¯ Government of Kerala 2025 सतà¥à¤¯à¤®à¥‡à¤µ जयते GOVERNMENT OF KERAL கேதை மஸ௠KERALA GAZETTE Regn.No. KERBIL/2012/45073 dated 05-09-2012 with RNI Reg No.KL/TV(N)/634/2021-2023 MEMO EXTRAORDINARY யிகவனிகà¯à®•à®©à®¿ (வலியவெவணைறன௠PUBLISHED BY AUTH....
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....ed milk 5. 0403 Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa; Pre-packaged and labelled Curd, Lassi and Butter milk 6. 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included 7. 0405 Butter and other fats and oils derived from milk, including ghee; dairy spreads 8. 0406 Cheese, other than chena or paneer 9. 0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. 10. 0409 Natural honey, pre-packaged and labelled 11. 0410 Insects and other edible products of animal origin, not elsewhere specified or included 12. 0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. 13. 0504 All goods, other than ....
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....pefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried 28. 0806 Grapes, dried, and raisins 29. 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 30. 0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 31. 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than dried tamarind]- 32. 0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions 33. 0901 Coffee roasted, whether or not decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] 34. 0902 Tea, whether or not flavoured [other than unprocessed green leaves of tea] 35. 0903 Maté 36. 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or ....
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....its (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality 68. 1208 Flour and meals of oil seeds or oleaginous fruits, other than those of mustard 69. 1209 Tamarind seeds meant for any use other than sowing 70. 1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin 71. 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered 72. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included 73. 1301 Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]; Compounded asafoetida commonly known as heeng ....
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....a oil) and their fractions, whether or not refined, but not chemically modified 93. 1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared 94. 1516 Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter- esterified, re-esterified or elaidinised, whether or not refined, but not further prepared 95. 1517 Margarine, linoxyn; Edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 96. 1518 Animal, vegetable or microbial fats and oils their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included 97. 1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes 98. 1521 V....
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....fatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included 119. 1902 Seviyan (vermicelli); Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared 120. 1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms (sabudana) 121. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as murki, pre-packaged and labelled 122. 1904 All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes (other than puffed rice, commonly known as muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as murki); Fortified Rice Kernel (FRK)....
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....trates thereof 138. 2102 Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders 139. 2103 All goods, including sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard including Curry paste, mayonnaise and salad dressings 140. 2104 Soups and broths and preparations therefor; homogenised composite food preparations 141. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa 142. 2106 Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters; Roasted Gram idli/dosa batter, chutney powder; Sweetmeats 143. 2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, whether or not pre- packaged and labelled 144. 2106 90 91 Diabetic foods 145. 2106 (other than 21069020) Food preparations not elsewhere specified or included [other than pan masala] 146. 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured 147. 2201 90 10 Ice and snow 148. 2202 ....
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....8. 2507 Kaolin and other kaolinic clays, whether or not calcined 169. 2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths 170. 2509 Chalk 171. 2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk 172. 2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816 173. 2512 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less 174. 2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated 175. 2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 176. 2515 [Except 2515 12 20, 2515 12 90] or 6802 Ecaussine and other calcareous monumental or building stone (other than marble and travertine), alabaster, other than mirror polished stone which is ready to use 177. 2515 11 00 Marble and traver....
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....ates 197. 2614 Titanium ores and concentrates 198. 2615 Niobium, tantalum, vanadium or zirconium ores and concentrates 199. 2616 Precious metal ores and concentrates 200. 2617 Other ores and concentrates 201. 2618 Granulated slag (slag sand) from the manufacture of iron or steel 202. 2619 Linz-Donawitz (LD) Slag 203. 2621 Fly Ash 204. 27 Bio-gas 205. 2704 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon 206. 2705 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 207. 2710 (a) Kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST iii. Marine Fuel 0.5% (FO) 208. 2711 12 00, 2711 13 00, 2711 19 10 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited 209. 2711 12 00 2711 13 00, 2711 19 10 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefie....
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....of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included 231. 3002 Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures whether or not modified 232. 3002, 3006 Animal or Human Blood Vaccines 233. 3003 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments 234. 3004 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurv....
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....latin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501 255. 3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches 256. 3605 00 10 All goods 257. 3701 Photographic plates and film for x-ray for medical use 258. 3705 Photographic plates and films, exposed and developed, other than cinematographic film 259. 3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films 260. 3808 The following Bio-pesticides, namely - 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12 Cymbopogan 261. 3816 Dolomite ramming mix 262. 3818 Silicon wafers 263. 3822 All diagnostic kits or reagen....
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.... 286. 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 287. 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 288. 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 289. 4202 22 20 Hand bags and shopping bags, of cotton 290. 4202 22 30 Hand bags and shopping bags, of jute 291. 4203 Gloves specially designed for use in sports 292. 44 or any Chapter The following goods, namely: - 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. ....
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....rated 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, 4819 20 Cartons, boxes and cases of, - a. Corrugated paper or paper boards; or b. Non-corrugated paper or paper board 323. 4823 Paper pulp moulded trays; Kites, Paper mache articles 324. 4901 Brochures, leaflets and simila....
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....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 plastics including jute twine, coir cordage or ropes 356. 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 357. 5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included, products of coir 358. 5701 Carpets and other textile floor coverings, knotted, whether or not made up 359. 5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not m....
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....ind 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 covering applied on a textile backing, whether or not cut to shape 380. 5905 Textile wall coverings 381. 5906 Rubberised textile fabrics, other than those of heading 5902 382. 5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like 383. 5908 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated 384. 5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials 385. 5910 Transmission or conveyor belts or belting, of textile ma....
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....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. 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 404. 6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china 405. 6913 Statues and other ornamental articles 406. 7001 Cullet or other waste or scrap of glass 407. 7015 10 Glasses for corrective spectacles and flint buttons 408. 7018 Glass beads 409. 7020 Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns 410. 7310 or 7326 Mathematical boxes, geometry boxes and colour boxes 411. 7310, 7323, 7612, or 7615 Milk cans made of Iron, Steel, or Aluminium 412. 7317 Animal shoe nails 413. 7319 Sewing needles 414. 7321 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel 415. 7321 or 8516 Solar cookers 416. 7323 Table, kitchen or other household articles of....
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....ntry at S. No. 38 of the Table mentioned in the notification issued under G.O (P) No.72/2017/Taxes dated 30 th June 2017 and published as S.R.O No. 370/2017, in the Kerala Gazette Extraordinary, No 1360 dated the 30 th June, 2017, the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service 438. 8504 Charger or charging station for Electrically operated vehicles 439. 8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. 440. 87 Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology 441. 87 Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation .- For the purposes of this entry, "Electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. 442. 8701 Tractors (except road tractors for semi-trailers of ....
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....nd pusher craft 469. 8905 Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms 470. 8906 Other vessels, including warships and lifeboats other than rowing boats 471. 8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) 472. Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 473. 90 Coronary stents and coronary stent systems for use with cardiac catheters 474. 90 or any other Chapter Artificial kidney 475. 90 or any other Chapter Blood glucose monitoring system (Glucometer) and test strips 476. 90 or any other Chapter Patent Ductus Arteriosus / Atrial Septal Defect occlusion device 477. 90 or any other Chapter Parts of the following goods, namely: - (i) Crutches; (ii) Wheel chairs; (iii)Walking frames; (iv)Tricycles; (v)Braillers; and (vi) Artificial limbs 478. 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to this Schedule 479. 90 or 84 Disposable sterilized dialyzer o....
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....rticles and equipment for general physical exercise 500. 9507 Fishing hooks 501. 9507 Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy birds (other than those of heading 9208 or 9705) and similar hunting or shooting requisites 502. 9601 Worked ivory, bone, tortoise shell, horn, antlers, corals, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding) 503. 9603 [other than 9603 10 Broomsticks (other than brooms consisting of twigs or other 00] vegetable materials bound together, with or without handles) 504. 9603 21 00 Tooth brushes including dental-plate brushes 505. 9607 Slide fasteners and parts thereof 506. 9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof 507. 9619 00 30, 9619 00 40, or 9619 00 90 All goods 508. 9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaqu....
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....ille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines (3) Braille paper (4) All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind (5) Aids for improving mobility of the blind such as electronic orientation and obstacle detection appliance and white canes (6) Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind (7) Assistive listening devices, audiometers (8) External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags (9) Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement. SCHEDULE II - 9 % SL. No. Chapter/Heading/Sub- Heading/Tariff item Description of goods (1) (2) (3) 1. 1702 Artificial honey, whether or not mixed with natural honey 2. 2207 Ethyl alcohol and other spirits, denatured, of any strength....
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....ylole (xylenes), Naphthelene 28. 2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars 29. 2710 Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas (other than kerosene PDS, petrol, diesel and ATF which are not in GST) 30. 2711 Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited] 31. 2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloure....
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....ther or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined 47. 3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes 48. 3206 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined 49. 3207 Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes 50. 3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter 51. 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemic....
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....reparations; manicure or pedicure preparations [other than kajal, kumkum, bindi, sindur, alta, talcum powder and face powder] 62. 3305 Preparations for use on the hair [other than mehendi paste in cones, hair oil, shampoo] 63. 3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders in individual retail packages [other than tooth powder, tooth paste and yarn used to clean between the teeth (dental floss)] 64. 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than shaving cream, shaving lotion and aftershave lotion] 65. 3307 41 00 Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani] 66. 3401 Soap; organic surface-active products and preparations for use as soap, in the form of cakes, moulded pieces or shapes, whether or not containing soap[other than toilet soap in the form of bars, cakes, moulded pieces or shapes]; organic surface active products an....
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....net weight of 1 kg 76. 3507 Enzymes, prepared enzymes 77. 3601 Propellant powders 78. 3602 Prepared explosives, other than propellant powders, such as industrial explosives 79. 3603 Safety fuses; detonating cords; percussion or detonating caps; igniters; electric detonators 80. 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles 81. 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters 82. 3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x- ray for Medical use) 83. 3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed 84. 3703 Photographic paper, paperboard and textiles, sensitised, unexposed 85. 3704 Phot....
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....sive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils 99. 3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics such as vulcanizing agents for rubber 100. 3813 Preparations and charges for fire-extinguishers; charged fire extinguishing grenades 101. 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers 102. 3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included 103. 3816 Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 [other than dolomite ramming mix] 104. 3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 105. 3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers] 106. 3819 Hydraulic brake fluids and ot....
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....0. 3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls 121. 3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 122. 3921 Other plates, sheets, film, foil and strip, of plastics 123. 3922 Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics 124. 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics 125. 3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics 126. 3925 Builders' ware of plastics, not elsewhere specified or included 127. 3926 Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles] 128. 4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or st....
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....tive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map- cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute] 146. 4203 Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] 147. 4205 Other articles of leather or of composition leather 148. 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons 149. 4301 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103. 150. 4302 Tanned or dressed furskins (including ....
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.... and paperboard for exercise book, graph book, laboratory note book and notebooks only] 168. 4803 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface- decorated or printed, in rolls or sheets 169. 4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 170. 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter 171. 4806 Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets 172. 4806 20 00 Greaseproof papers 173. 4806 40 10 Glassine papers 174. 4807 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets 175. 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, ....
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....iness forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books] 187. 4821 Paper or paperboard labels of all kinds, whether or not printed 188. 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 189. 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper, Kites, Paper mache articles] 190. 4906 00 00 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing 191. 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other t....
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....-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed 210. 6504 00 00 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed 211. 6505 Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed 212. 6506 Other headgear, whether or not lined or trimmed 213. 6507 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear 214. 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit 215. 6703 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 216. 6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included 217. 6801 Setts, curbstones and flagstones, of natural stone (except slate) 218. 6802 Worked monumental or building stone (except ....
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.... Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials 230. 6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials 231. 6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than Fly ash bricks Fly ash aggregates; Fly ash blocks] 232. 6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths 233. 6902 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths 234. 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 me....
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....ments of glass (other than those 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 articles the....
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....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-insulated, but not fitted with mechanical or thermal equipment 288. 7310 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, w....
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....er 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, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter- pins, washers (including spring washers) and similar articles, of copper 320. 7418 All goods (other than table, kitchen or other household articles of copper; Utensils) 321. 7419 Other articles of copper (other than Brass Kerosene Pressure Stove) 322. 7501 Nickel mattes, nickel oxide sinters ....
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....ing sanitary fixtures 356. 8001 Unwrought tin 357. 8002 Tin waste and scrap 358. 8003 Tin bars, rods, profiles and wire 359. 8007 Other articles of tin 360. 8101 to 8112 Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap 361. 8113 Cermets and articles thereof, including waste and scrap 362. 8202 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) 363. 8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools 364. 8204 Hand-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 acce....
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....f heading 9403 380. 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal 381. 8307 Flexible tubing of base metal, with or without fittings 382. 8308 Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal 383. 8309 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, 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 s....
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....l combustion piston engines [8413 30] 401. 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Gas-tight biological safety cabinets, whether or not fitted with filters[other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps] 402. 8414 20 10 Bicycles pumps 403. 8414 90 12 Parts of air or vacuum pumps and compressors of bicycle pumps 404. 8415 Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 405. 8416 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including 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....
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....chines and road rollers 419. 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile-extractors; snow-ploughs and snow- blowers 420. 8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 421. 8433 Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof [8433 90 00] 422. 8434 Milking machines and dairy machinery 423. 8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages 424. 8437 Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than 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 ....
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....e manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics 439. 8453 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines 440. 8454 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries 441. 8455 Metal-rolling mills and rolls therefor 442. 8456 Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes 443. 8457 Machining centres, unit construction 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 m....
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....ressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric] 458. 8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472 459. 8474 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering 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 manufac....
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....with the machines of heading 8501 or 8502 477. 8504 Electrical transformers, static converters (for example, rectifiers) and inductors other than charger or charging station for Electrically operated vehicles 478. 8505 Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads 479. 8506 Primary cells and primary batteries 480. 8507 Electric accumulators, including separators therefor, whether or not rectangular (including 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 self- contained electric motor 484. 8511 Electrical ignition or starting equipment of a kind used for spark- ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternato....
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....television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders [other than two-way radio (Walkie talkie) used by defense, police and paramilitary forces, etc.] 498. 8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 499. 8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock 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 th....
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....her insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors 517. 8545 Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes 518. 8546 Electrical insulators of any material 519. 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material 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 locomo....
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.... vehicles of length not exceeding 4000 mm, namely: - (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the 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; 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 1200cc and of length not exceeding 4000 mm Explanation .- For the purposes of this entry, the specification of the motor vehicle shall ....
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....ochutes; parts thereof and accessories thereto and parts thereof 552. 8805 Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof 553. 8807 Parts of goods of heading 8801 554. 8903 Rowing boats and canoes 555. 8908 00 00 Vessels and other floating structures for breaking up 556. 9001 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked 557. 9002 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens] 558. 9004 Spectacles [other than corrective]; Goggles [other than corrective] 559. 9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 560. 9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and....
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.... combination of these instruments [other than thermometers for medical, surgical, dental or veterinary usage] 575. 9026 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 576. 9027 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes [other than instruments and apparatus for medical, surgical, dental or veterinary uses for physical or chemical analysis] 577. 9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor 578. 9029 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes ....
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....es, cymbols, castanets, maracas) 601. 9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 602. 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth- blown sound signalling instruments 603. 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds 604. 9301 Military weapons other than revolvers, pistols 605. 9303 Other firearms and similar devices which operate by the firing of an explosive charge (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....
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....e ludo, etc. 618. 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes 619. 9506 Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] 620. 9508 Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground 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 an....
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....ects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above. 636. 9802 Laboratory chemicals 637. 638. Any Chapter Any chapter Permanent transfer of Intellectual Property (IP) right 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 Central Goods and Services Tax Act, 2017 (20 of 2017), as prescribed in notification G.O.(P) No.59/2019/Taxes dated 30th March 2019 and published as S.R.O. No.249/2019 dated 30th March 2019 in Kerala Gazette Extraordinary No 875 dated 30th March 2019 Explanation .- For the purpose of this ent....
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....ing 1500 cc or of length exceeding 4000 mm Explanation .- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 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% Sl. 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....
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....han those specified against S. No. 3 in Schedule V SCHEDULE VII - 14% Sl. Chapter / Heading Description of Goods No. / Sub-heading / Tariff item (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 intended for retail sale and containing not more than 25 k....