TaxTMI 
TaxTMI 
Supersession of the notification No. 38/1/2017-Fin(R&C)(1/2017-(Rate), dated the 30th June, 2017
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.... (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 17TH SEPTEMBER, 2025 109. Idakka 110. Thavil 111. Udukai 112. Chande 113. Nagara-pair of kettledrums 114. Pambai-unit of two cylindrical drums 115. Paraithappu, halgi-frame drum played with two sticks 116. Sambal 117. Stick daff or stick duff-daff in a stand played with sticks 118. Tamak 119. Tasha-type of kettledrum 120. Urumee 121. Jaltarang Chimpta-fire tong with brass jingles 122. Chengila-metal disc 123. Elathalam 124. Geger - brass vessel 125. Ghatam and Matkam (Earthenware pot drum) 126. Ghungroo 127. Khartal....
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....r 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 fresh or chilled, pre-packaged and labelled 14.....
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....omelos, 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] 17TH SEPTEMBER, 2025 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 Capsicu....
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....r oil seeds and oleaginous fruits (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 asafoetid....
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....etable or microbial fats and oils (including jojoba 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 heading 1516 oils of this Chapter, other than edible fats or oils or their fractions of 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, cru....
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....r containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included 119. 1902 Seviyan (vermicelli); Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared 120. 1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms (sabudana) 121. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as murki, pre-packaged and labelled 122. 1904 All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes (other than puffed rice, commonly known as muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi, parched paddy or rice coated ....
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.... 2101 30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 138. 2102 Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders 139. 2103 All goods, including sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard including Curry paste, mayonnaise and salad dressings 140. 2104 Soups and broths and preparations therefor; homogenised composite food preparations 141. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa 17TH SEPTEMBER, 2025 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 aera....
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....rtzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 168. 2507 Kaolin and other kaolinic clays, whether or not 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 heading 2816 (witherite), whether or not calcined, other than barium oxide of 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 buildin....
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....ot elsewhere specified or included 194. 2611 Tungsten ores and concentrates 195. 2612 Uranium or thorium ores and concentrates 196. 2613 Molybdenum ores and concentrates 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 Limit....
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....ether or not powdered; extracts of glands or other organs or 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 17TH SEPTEMBER, 2025 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 trans....
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....onated castor oil, fish oil or sperm oil 253. 3406 Candles, tapers and the like 254. 3503 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; heading 3501 isinglass; other glues of animal origin, excluding casein glues of 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 ....
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...., including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 286. 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 287. 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 288. 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 289. 4202 22 20 Hand bags and shopping bags, of cotton 290. 4202 22 30 Hand bags and shopping bags, of jute 291. 4203 Gloves specially designed for use in sports 292. 44 or any Chapter The following goods, namely :- a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) 17TH SEPTEMBER, 2025 e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board ma....
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....including sharp- edged blanks for corks or stoppers) 309. 4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom 310. 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork 17TH SEPTEMBER, 2025 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,- (....
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.... 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 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 in....
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....roducts 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 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 mantl....
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....er 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. 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 17TH SEPTEMBER, 2025 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,....
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....cean 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 being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 38/1/2017-Fin(R&C)(11/2017-Rate), dated 30th 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....
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.... excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods 467. 8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 468. 8904 Tugs and pusher craft 469. 8905 Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms 470. 8906 Other vessels, including warships and lifeboats other than rowing boats 471. 8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) 472. Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 473. 90 Coronary stents and coronary stent systems for use with cardiac catheters 474. 90 or any other Chapter Artificial kidney 475. 90 or any other Chapter Blood glucose monitoring system (Glucometer) and test strips 476. 90 or any other Chapter Patent Ductus Arteriosus / Atrial Septal Defect occlusion device 477. 90 or any other Chapter Parts of the following goods, namely: - (i) Crutches; (ii) Wheel chairs; (iii)Walking frames; (iv)Tricycles; ....
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....al cars etc. (including parts and accessories thereof) [other than electronic toys] 498. 9504 Playing cards, chess board, carom board and other board games, like ludo, etc. (other than Video game consoles and Machines) 499. 9506 Sports goods other than articles and equipment for general physical exercise 500. 9507 Fishing hooks 501. 9507 Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy birds (other than those of heading 9208 or 9705) and similar hunting or shooting requisites 502. 9601 Worked ivory, bone, tortoise shell, horn, antlers, corals, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding) 503. 9603 [other than 9603 10 00] Broomsticks (other than brooms consisting of twigs or other vegetable materials bound together, with or without handles) 504. 9603 21 00 Tooth brushes including dental-plate brushes 17TH SEPTEMBER, 2025 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 ther....
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....ossers, talking calculators, talking thermometers (2) Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines (3) 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 % S. No. Chapter/Heading/Sub- Heading/Tariff item Description of goo....
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....rature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (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-crys....
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....le or animal origin 46. 3204 Synthetic organic colouring matter, whether 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 (....
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....parations for the care of the skin (other than medicaments) including sunscreen or sun tan preparations; 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, dhoopbatti, 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 soa....
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....uded; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a 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 roll....
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....oatings for welding electrodes or rods 98. 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive 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 17TH SEPTEMBER, 2025 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 electro....
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....coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter 120. 3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls 17TH SEPTEMBER, 2025 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 ....
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....rubber 144. 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material 145. 4202 Trunks, suit-cases, vanity-cases, executive-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 vulcanisedfibre 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 R....
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.... used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; [other than uncoated paper 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 sur....
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....paper board; or (b) non-corrugated paper or paper board) 186. 4820 Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business 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 U....
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....cushions and similar articles; gaiters, leggings and similar articles, and parts thereof 208. 6501 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt [other than textile caps] 209. 6502 Hat-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, eye....
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....ricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 229. 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials 230. 6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials 231. 6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than Fly ash bricks Fly ash aggregates; Fly ash blocks] 232. 6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths 233. 6902 Refractory bricks, blocks, tiles and similar....
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....bs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode ray tube or the like 252. 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) 253. 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked 254. 7015 Clock or watch glasses and similar glasses, glasses for 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 st....
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....clips bedplates, ties and other material specialized for jointing or fixing rails 281. 7303 Tubes, pipes and hollow profiles, of cast iron 282. 7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel 283. 7305 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel 284. 7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel 285. 7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel 286. 7308 Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their 17TH SEPTEMBER, 2025 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 contain....
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....ditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel 301. 7323 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel (other than Milk cans made of Iron or Steel) 302. 7323 9410 Ghamella 303. 7324 Sanitary ware and parts thereof, of iron and steel 304. 7325 Other cast articles of iron or steel 305. 7326 Other articles of iron or steel 306. 7401 Copper mattes; cement copper (precipitated copper) 307. 7402 Unrefined copper; copper anodes for electrolytic refining 17TH SEPTEMBER, 2025 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, o....
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.... 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, 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), pincer....
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....gs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal 378. 8303 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal 379. 8304 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 380. 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal 381. 8307 Flexible tubing of base metal, with or without fittings 382. 8308 Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal 383. 8309 Stoppers, caps and lids (including crown corks, sc....
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.... turbine or engine] 400. 8413 (a) Concrete pumps [8413 40 00]; (b) other rotary positive displacement pumps [8413 60]; (c) Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps]; Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30] 401. 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Gas- tight biological safety cabinets, whether or not fitted with filters[other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps] 402. 8414 20 10 Bicycles pumps 403. 8414 90 12 Parts of air or vacuum pumps and compressors of bicycle pumps 404. 8415 Air-conditioning 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 ....
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....ns; jacks 415. 8426 Ship's derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane 416. 8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 417. 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 418. 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 419. 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile-extractors; snow-ploughs and snow-blowers 420. 8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 421. 8433 Machines for cleaning, sorting or grading eggs, 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 17TH SEPTEMBER, 2025 ....
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....he piece or in shapes, including machinery for making felt hats; blocks for making hats 437. 8450 Household or laundry-type washing machines, including machines which both wash and dry 438. 8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics 17TH SEPTEMBER, 2025 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, ....
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....size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers 456. 8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included 17TH SEPTEMBER, 2025 457. 8472 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil 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, shapin....
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....atures not specified or included elsewhere in this chapter 17TH SEPTEMBER, 2025 473. 84 or 85 E-waste Explanation .- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer 474. 8501 Electric motors and generators (excluding generating sets) 475. 8502 Electric generating sets and rotary converters 476. 8503 Parts suitable for use solely or principally 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 there....
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....ding or reproducing apparatus 493. 8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner 494. 8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 495. 8523 Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 496. 8524 Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens 497. 8525 Closed-circuit 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 app....
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....vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) 513. 8541 Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other Light-Emitting Diodes (LED); mounted piezo-electric crystals 514. 8542 Electronic integrated circuits 515. 8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter 516. 8544 Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other 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 fittin....
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....iquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Explanation .- For the 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. 535. 8703 31 Diesel driven 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 thereunder. 536. 8703 Following motor 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 wit....
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....platforms; parts of the foregoing vehicles 546. 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor not exceeding 350 cc, with or without side-cars; side-cars 547. 8714 Parts and accessories of vehicles of heading 8711 548. 8715 Baby carriages and parts thereof 549. 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] 550. 8801 Balloons and dirigibles, gliders and other non-powered aircraft 551. 8804 Parachutes (including dirigible parachutes and paragliders) and rotochutes; 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....
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....l, 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 572. 9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses 573. 9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) 574. 9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments [other than thermometers for medical, surgical, dental or veterinary usage] 575. 9026 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 17TH SEPTEMBER, 2025 576. 9027 Instruments and apparatus for physical or chemica....
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....tch or clock movements, assembled; rough watch or clock movements 593. 9111 Watch cases and parts thereof 594. 9112 Clock cases and cases of a similar type for other goods of this chapter, and parts thereof 595. 9113 Watch straps, watch bands and watch bracelets, and parts thereof 596. 9114 Other clock or watch parts 597. 9201 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments 598. 9202 Other string musical instruments (for example, guitars, violins, harps) 17TH SEPTEMBER, 2025 599. 9205 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs 600. 9206 00 00 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) 601. 9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 602. 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns ....
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....lsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof 615. 9406 Prefabricated buildings 17TH SEPTEMBER, 2025 616. 9503 Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) 617. 9504 Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc. 618. 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes 619. 9506 Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] 620. 9508 Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amuseme....
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....inners 633. 9618 Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing 17TH SEPTEMBER, 2025 634. 9620 00 00 Monopods, bipods, tripods and similar articles 635. 9801 All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: (1) industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that suc....
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....with fruit juice 5. 8703 Motorcars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars, but excluding the goods mentioned against S. Nos., 533, 534, 535, 536, 537, 538 and 539 of Schedule II. 6. 8703 40, 8703 60 Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm Explanation .- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 7. 8703 50, 8703 70 Motor vehicles with both compression- ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 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 A....
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....) (2) (3) 1. 7102 Rough diamonds or simply sawn diamonds, industrial or non-industrial 2. 7103 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport 3. 7104 Synthetic or reconstructed precious or semi-precious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped 17TH SEPTEMBER, 2025 Schedule VI - 0.75% S. No. Chapter/Heading/Sub- heading/Tariff item Description of Goods (1) (2) (3) 1. 7102 Goods other than those specified against S. No. 1 in Schedule V 2. 7104 Goods other than those specified against S. No. 3 in Schedule V Schedule VII - 14% S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 2106 90 20 Pan masala 2. 2401 Unmanufactured tobacco; tobacco refuse [other than to....