Schedules S. No. Chapter / Heading /
Sub-heading / Tariff item
Description of Goods CGST Rate (%) SGST / UTGST Rate (%) IGST Rate (%) Compensation Cess
I 1 0202, 0203,
0204, 0205,
0206, 0207,
0208, 0209,
0210
All goods [other than fresh or chilled] pre-packaged and labelled. 2.5% 2.5% 5%  
I 2 0303, 0304,0305, 0306,
0307, 0308,
0309
All goods [other than fresh or chilled] pre-packaged and labelled. 2.5% 2.5% 5%  
I 3   [Omitted]        
I 4   [Omitted]        
I 5   [Omitted        
I 6   [Omitted]        
I 7 0401 Ultra High Temperature (UHT) milk 2.5% 2.5% 5%  
I 8 0402 Milk  and  cream,  concentrated  or  containing  added  sugar or   other   sweetening   matter,   including   skimmed   milk
powder, milk food for babies [other than condensed milk]
2.5% 2.5% 5%  
I 9 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
2.5% 2.5% 5%  
I 9A 0403 Curd, Lassi, Butter milk, pre-packaged and labelled 2.5% 2.5% 5%  
I 10 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 2.5% 2.5% 5%  
I 11 0406 Chena  or  paneer pre-packaged and labelled 2.5% 2.5% 5%  
I 12 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.
2.5% 2.5% 5%  
I 13 0409 Natural honey pre-packaged and labelled 2.5% 2.5% 5%  
I 14 0410 Insects  and  other  edible  products  of  animal  origin,  not
elsewhere specified or included
2.5% 2.5% 5%  
I 15 0502 Pigs',  hogs'  or  boars'  bristles  and  hair;  badger  hair  and
other brush making hair; waste of such bristles or hair.
2.5% 2.5% 5%  
I 16 0504 All goods [other than fresh or chilled] pre-packaged and labelled. 2.5% 2.5% 5%  
I 17 0505 Skins and other parts of birds, with their feathers or down, feathers   and   parts   of   feathers   (whether   or   not   with trimmed   edges)   and   down,   not   further   worked   than cleaned,  disinfected  or  treated  for  preservation;  powder
and waste of feathers or parts of feathers
2.5% 2.5% 5%  
I 18 0507
[Except 050790]
Ivory,   tortoise-shell,   whalebone   and   whalebone   hair,
horns, unworked or simply prepared but not cut to shape; powder and waste of these products.
2.5% 2.5% 5%  
I 19 0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or   echinoderms   and   cuttle-bone,   unworked  or   simply
prepared but not cut to shape, powder and waste thereof.
2.5% 2.5% 5%  
I 20 0510 Ambergris,  castoreum,  civet  and  musk; cantharides; bile, whether  or  not  dried;  glands  and  other  animal  products used in the preparation of pharmaceutical products, fresh,
chilled, frozen or otherwise provisionally preserved.
2.5% 2.5% 5%  
I 21 0511 Animal products not elsewhere specified or included; dead
animals of Chapter 1 or 3, unfit  for human consumption, other than semen including frozen semen.
2.5% 2.5% 5%  
I 22 7 Herb,  bark,  dry  plant,  dry  root,  commonly  known  as
jaribooti and dry flower
2.5% 2.5% 5%  
I 23    [Omitted]        
I 24   [Omitted]        
I 25 0713 Dried   leguminous   vegetables,   shelled,   whether   or   not skinned or split   pre-packaged and labelled. 2.5% 2.5% 5%  
I 26 0714 Manioc,  arrowroot,  salep,  Jerusalem  artichokes,  sweet potatoes and  similar  roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets pre-packaged and labelled. 2.5% 2.5% 5%  
I 27 0801 Cashew    nuts,    whether   or   not    shelled    or   peeled,
desiccated coconuts
2.5% 2.5% 5%  
I 28 0802 Dried areca nuts, whether or not shelled or peeled 2.5% 2.5% 5%  
I 29 0802,
0813
Dried  chestnuts  (singhada),  whether  or  not  shelled  or peeled 2.5% 2.5% 5%  
I 29A 0802 Walnuts, whether or not shelled 2.5% 2.5% 5%  
I 30 08 Dried makhana, whether or not shelled or peeled pre-packaged and labelled. 2.5% 2.5% 5%  
I 30A 0804 Mangoes sliced, dried 2.5% 2.5% 5%  
I 31 0806 Grapes, dried, and raisins 2.5% 2.5% 5%  
I 32 0811 Fruit and nuts, uncooked or cooked by steaming or boiling
in water, frozen, whether or not containing added sugar or other sweetening matter
2.5% 2.5% 5%  
I 33 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
2.5% 2.5% 5%  
I 33A   [Omitted]        
I 34 0814 Peel  of  citrus  fruit  or  melons  (including  watermelons), frozen,   dried   or   provisionally   preserved   in   brine,   in
sulphur water or in other preservative solutions
2.5% 2.5% 5%  
I 35 0901 Coffee  roasted,  whether  or  not  decaffeinated coffee
husks  and  skins;  coffee  substitutes  containing  coffee  in any proportion [other than coffee beans not roasted]
2.5% 2.5% 5%  
I 36 0902 Tea,  whether  or  not  flavoured  [other  than  unprocessed
green leaves of tea
2.5% 2.5% 5%  
I 37 0903 Maté 2.5% 2.5% 5%  
I 38 0904 Pepper  of  the  genus  Piper;  dried  or  crushed  or  ground
fruits of the genus Capsicum or of the genus Pimenta
2.5% 2.5% 5%  
I 39 0905 Vanilla 2.5% 2.5% 5%  
I 40 0906 Cinnamon and cinnamon-tree flowers 2.5% 2.5% 5%  
I 41 0907 Cloves (whole fruit, cloves and stems) 2.5% 2.5% 5%  
I 42 0908 Nutmeg, mace and cardamoms 2.5% 2.5% 5%  
I 43 0909 Seeds   of   anise,   badian,   fennel,   coriander,   cumin   or
caraway; juniper berries [other than of seed quality]
2.5% 2.5% 5%  
I 44 0910 [other
than 0910 11
10, 0910 30
10]
Ginger    other    than    fresh    ginger,    saffron,    turmeric (curcuma)  other  than  fresh  turmeric,  thyme,  bay  leaves, curry and other spices 2.5% 2.5% 5%  
I 45 10 All goods i.e. cereals pre-packaged and labelled. 2.5% 2.5% 5%  
I 46 1001 Wheat  and  meslin pre-packaged and labelled. 2.5% 2.5% 5%  
I 47 1002 Rye  pre-packaged and labelled. 2.5% 2.5% 5%  
I 48 1003 Barley  pre-packaged and labelled. 2.5% 2.5% 5%  
I 49 1004 Oats  pre-packaged and labelled. 2.5% 2.5% 5%  
I 50 1005 Maize (corn) pre-packaged and labelled. 2.5% 2.5% 5%  
I 51 1006 Rice pre-packaged and labelled. 2.5% 2.5% 5%  
I 52 1007 Grain sorghum pre-packaged and labelled. 2.5% 2.5% 5%  
I 53 1008 Buckwheat, millet  and canary seed; other cereals such as Jawar,  Bajra,  Ragi pre-packaged and labelled. 2.5% 2.5% 5%  
I 54 1101 Wheat or meslin flour pre-packaged and labelled. 2.5% 2.5% 5%  
I 55 1102 Cereal  flours  other  than  of  wheat  or  meslin  i.e.  maize (corn) flour, Rye flour, etc. pre-packaged and labelled. 2.5% 2.5% 5%  
I 56 1103 Cereal groats,  meal and  pellets,  including  suji  and  dalia pre-packaged and labelled. 2.5% 2.5% 5%  
I 57 1104 Cereal  grains   otherwise   worked   (for   example,   rolled, flaked, pearled, sliced or kibbled), except  rice of heading 1006;  germ  of  cereals,  whole,  rolled,  flaked  or  ground
[other than hulled cereal grains]
2.5% 2.5% 5%  
I 58 1105 Meal,  powder,  Flour flakes,  granules  and  pellets  of potatoes pre-packaged and labelled. 2.5% 2.5% 5%  
I 59 1106 Meal  and  powder  of  the  dried  leguminous  vegetables  of heading  0713  (pulses)  [other than guar  meal 1106  10  10 and guar gum refined split   {0713}], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 pre-packaged and labelled. 2.5% 2.5% 5%  
I 60   [Omitted]        
I 61 0713 Guar gum refined split 2.5% 2.5% 5%  
I 62 1109 00 00 Wheat gluten, whether or not dried 2.5% 2.5% 5%  
I 63 12 All goods other than of seed quality 2.5% 2.5% 5%  
I 64 1201 Soya  beans,  whether  or  not  broken  other  than  of  seed quality. 2.5% 2.5% 5%  
I 65 1202 Ground-nuts, not roasted or otherwise cooked, whether or
not shelled or broken other than of seed quality.
2.5% 2.5% 5%  
I 66 1203 Copra 2.5% 2.5% 5%  
I 67 1204 Linseed, whether or not broken other than of seed quality. 2.5% 2.5% 5%  
I 68 1205 Rape or colza seeds, whether or not broken other than of
seed quality.
2.5% 2.5% 5%  
I 69 1206 Sunflower seeds, whether or not broken other than of seed
quality
2.5% 2.5% 5%  
I 70 1207 Other  oil seeds  and  oleaginous  fruits  (i.e.  Palm  nuts  and kernels,  cotton  seeds,  Castor  oil  seeds,  Sesamum  seeds,
Mustard   seeds,   Saffower   (Carthamustinctorius)   seeds, Melon  seeds,  Poppy  seeds,  Ajams,  Mango  kernel,  Niger seed,  Kokam)  whether  or  not  broken,  other  than  of seed quality
2.5% 2.5% 5%  
I 71 1208 Flour  and  meals  of  oil  seeds  or  oleaginous  fruits,  other
than those of mustard
2.5% 2.5% 5%  
I 71A 1209 Tamarind seeds meant for any use other than sowing 2.5% 2.5% 5%  
I 72 1210 20 00 Hop  cones,  ground,  powdered  or  in  the  form  of  pellets; lupulin 2.5% 2.5% 5%  
I 73 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
2.5% 2.5% 5%  
I 74 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 Cichoriumintybussativum)  of  a  kind  used  primarily  for human consumption, not elsewhere specified or included 2.5% 2.5% 5%  
I 75 1301 Natural   gums,   resins,   gum-resins   and   oleoresins   (for
example, balsams) [other than lac and shellac]
2.5% 2.5% 5%  
I 76 1301 Compounded asafoetida commonly known as heeng 2.5% 2.5% 5%  
I 76A 13 Tamarind Kernel powder 2.5% 2.5% 5%  
I 77 1401 Vegetable  materials of a  kind  used  primarily  for  plaiting
(for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)
2.5% 2.5% 5%  
I 78 1404 [other
than 1404 90
10, 1404 90
40, 1404 90
50] [1404 90
60
Vegetable  products  not  elsewhere  specified  or  included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving,  Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked 2.5% 2.5% 5%  
I 78A 1404 or
3305
Mehendi paste in cones 2.5% 2.5% 5%  
I 79 1507 Soya-bean oil and its fractions, whether or not refined, but
not chemically modified
2.5% 2.5% 5%  
I 80 1508 Ground-nut  oil  and  its  fractions,  whether  or  not  refined,
but not chemically modified.
2.5% 2.5% 5%  
I 81 1509 Olive oil and its fractions, whether or not refined, but not
chemically modified.
2.5% 2.5% 5%  
I 82 1510 Other oils and their fractions, obtained solely from olives, whether   or   not   refined,   but   not   chemically  modified, including  blends  of  these  oils  or  fractions  with  oils  or fractions of heading 1509 2.5% 2.5% 5%  
I 83 1511 Palm oil and its fractions, whether or not refined, but not
chemically modified.
2.5% 2.5% 5%  
I 84 1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof,   whether   or   not   refined,   but   not   chemically
modified.
2.5% 2.5% 5%  
I 85 1513 Coconut (copra), palm kernel or babassu oil and fractions
thereof,   whether   or   not   refined,   but   not   chemically modified.
2.5% 2.5% 5%  
I 86 1514 Rape, colza or mustard oil and  fractions thereof, whether
or not refined, but not chemically modified.
2.5% 2.5% 5%  
I 87 1515 Other   fixed   vegetable   or   microbial   fats   and   oils
(including  jojoba  oil)  and  their  fractions,  whether  or  not refined, but not chemically modified
2.5% 2.5% 5%  
I 88 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.
2.5% 2.5% 5%  
I 89 1517 Edible  mixtures  or  preparations  of     vegetable  fats  or vegetable oils or of fractions of different vegetable fats or
vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
2.5% 2.5% 5%  
I 90 1518 Vegetable   fats   and   oils   and   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
2.5% 2.5% 5%  
I 91 1701 Beet sugar, cane sugar 2.5% 2.5% 5%  
I 91A 1701 or 1702 Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled;
Khandsari Sugar, pre-packaged and labelled”;
2.5% 2.5% 5%  
I 92 1702 or
1704
Palmyra  sugar,   mishri,   batasha,   bura,   sakar,  khadi sakar,    harda,    sakariya,    gatta,    kuliya,    elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana,
groundnut sweets, gajak, khaja, khajuli, anarsa
2.5% 2.5% 5%  
I 93 1801 Cocoa beans whole or broken, raw or roasted 2.5% 2.5% 5%  
I 94 1802 Cocoa shells, husks, skins and other cocoa waste 2.5% 2.5% 5%  
I 95 1803 Cocoa paste whether or not de-fatted 2.5% 2.5% 5%  
I 96 1901 20 00 Mixes and doughs for the preparation of bread, pastry and
other baker's wares
2.5% 2.5% 5%  
I 97 1902 Seviyan (vermicelli) 2.5% 2.5% 5%  
I 98 1903 Tapioca  and  substitutes therefor  prepared  from starch,  in
the  form  of  flakes,  grains,  pearls,  siftings  or  in  similar forms. (sabudana)
2.5% 2.5% 5%  
I 98A 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”; 2.5% 2.5% 5%  
I 99 1905 Pizza bread 2.5% 2.5% 5%  
I 99A 1905 or
2106
Khakhra, Plain chapatti or roti 2.5% 2.5% 5%  
I 100 1905 40 00 Rusks, toasted bread and similar toasted products 2.5% 2.5% 5%  
I 100A 2106 Roasted Gram, idli/dosa batter, chutney powder 2.5% 2.5% 5%  
I 101 2106 90 Sweetmeats 2.5% 2.5% 5%  
I 101A 2106 90 Namkeens,  bhujia,  mixture,  chabena  and  similar  edible preparations  in  ready  for  consumption  form, other than those pre-packaged and labelled. 2.5% 2.5% 5%  
I 102 2201 90 10 Ice and snow 2.5% 2.5% 5%  
I 102A 2207 Ethyl  alcohol  supplied  to  Oil  Marketing  Companies  for
blending with motor spirit (petrol)
2.5% 2.5% 5%  
I 103 2301 Flours, meals and pellets, of meat or meat offal, of fish or
of  crustaceans,  molluscs  or  other  aquatic  invertebrates, unfit for human consumption; greaves
2.5% 2.5% 5%  
I 103A 2302 Bran, sharps and other residues, whether or not in the form of  pellets,   derived   from  the   sifting,   milling   or   other working  of  cereals  or  of  leguminous  plants  [other  than aquatic   feed   including   shrimp   feed   and   prawn   feed, poultry  feed  and  cattle  feed,  including  grass,  hay  and
straw,  supplement  and  husk  of  pulses,  concentrates  and additives, wheat bran and de-oiled cake]
2.5% 2.5% 5%  
I 103B 2302 Rice bran (other than de-oiled rice bran) 2.5% 2.5% 5%  
I 104 2303 Residues of starch manufacture and similar residues, beet-
pulp,   bagasse   and   other   waste  of  sugar   manufacture,brewing  or  distilling  dregs  and  waste,  whether  or  not  in
the form of pellets
2.5% 2.5% 5%  
I 105 2304 Oil-cake  and  other  solid  residues,  whether  or not  ground or in the  form of pellets, resulting  from the extraction of
soyabean oil 
2.5% 2.5% 5%  
I 106 2305 Oil-cake  and  other  solid  residues,  whether  or not  ground
or in the  form of pellets, resulting  from the extraction of ground-nut oil.
2.5% 2.5% 5%  
I 107 2306 Oil-cake and other solid residues, whether or not ground or in the  form of pellets, resulting  from the extraction of vegetable  or  microbial  fats  or  oils,  other  than  those  of heading 2304 or 2305 other than cottonseed oil cake 2.5% 2.5% 5%  
I 108 2307 Wine lees; argol 2.5% 2.5% 5%  
I 109 2401 Tobacco leaves 2.5% 2.5% 5%  
I 110 2502 Unroasted iron pyrites. 2.5% 2.5% 5%  
I 111 2503 Sulphur   of   all   kinds,   other   than   sublimed   sulphur,
precipitated sulphur and colloidal sulphur
2.5% 2.5% 5%  
I 112 2504 Natural graphite. 2.5% 2.5% 5%  
I 113 2505 Natural sands of all kinds, whether or not coloured, other
than metal bearing sands of Chapter 26.
2.5% 2.5% 5%  
I 114 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed  or  merely  cut,  by sawing  or  otherwise, into  blocks  or  slabs  of  a  rectangular  (including  square)
shape.
2.5% 2.5% 5%  
I 115 2507 Kaolin and other kaolinic clays, whether or not calcined. 2.5% 2.5% 5%  
I 116 2508 Other  clays  (not  including  expanded  clays  of  heading
6806), andalusite, kyanite and sillimanite,  whether or not calcined; mullite; chamotte or dinas earths.
2.5% 2.5% 5%  
I 117 2509 Chalk. 2.5% 2.5% 5%  
I 118 2510 Natural  calcium  phosphates,  natural  aluminium  calcium
phosphates and phosphatic chalk.
2.5% 2.5% 5%  
I 119 2511 Natural    barium    sulphate    (barytes);    natural    barium
carbonate (witherite),  whether or not  calcined, other than barium oxide of heading 2816.
2.5% 2.5% 5%  
I 120 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.
2.5% 2.5% 5%  
I 121 2513 Pumice  stone;  emery;  natural  corundum,  natural  garnet
and other natural abrasives, whether or not heat-treated.
2.5% 2.5% 5%  
I 122 2514 Slate,  whether  or  not  roughly trimmed  or  merely  cut,  by sawing or otherwise, into blocks or slabs of a rectangular
(including square) shape.
2.5% 2.5% 5%  
I 123 [2515
(Except 2515 12 10,
2515 12 20,
2515 12 90)
or 6802
Ecaussine  and  other  calcareous  monumental  or  building stone  alabaster  [other  than  marble  and  travertine],  other than mirror polished stone which is ready to use 2.5% 2.5% 5%  
I 123A 2515 11 00 Marble and travertine, crude or roughly trimmed 2.5% 2.5% 5%  
I 124 2516
[Except 2516 11 00,
2516 12 00]
Porphyry,   basalt,   sandstone   and  other   monumental  or building stone, whether or not roughly trimmed or merely
cut,  by  sawing  or  otherwise,  into  blocks  or  slabs  of  a rectangular (including square) shape.
2.5% 2.5% 5%  
I 125 2516 11 00 Granite crude or roughly trimmed 2.5% 2.5% 5%  
I 126 2517 Pebbles,   gravel,   broken   or   crushed   stone,   of   a   kind commonly    used    for    concrete    aggregates,    for    road metalling or for railway or other ballast, shingle and flint, whether  or  not  heat-treated;  macadam  of  slag,  dross  or similar  industrial waste, whether  or not  incorporating  the materials  cited  in  the  first  part  of  the  heading;  tarred macadam;   grenules   cheeping   and   powder   of   stones
heading 2515 or 2516 whether or not heat treated.
2.5% 2.5% 5%  
I 127 2518 Dolomite, whether or not calcined or sintered, including dolomite  roughly  trimmed  or  merely  cut,  by  sawing  or otherwise, into blocks or slabs of a rectangular (including square)   shape;   2518   10   dolomite,   Not   calcined   or sintered 2.5% 2.5% 5%  
I 128 2519 Natural     magnesium     carbonate     (magnesite);     fused magnesia;  dead-burned  (sintered)  magnesia,  whether  or not  containing  small  quantities  of  other  oxides  added
before  sintering;  other  magnesium oxide,  whether  or  not pure.
2.5% 2.5% 5%  
I 129 2520 Gypsum;   anhydrite;   plasters   (consisting   of   calcined gypsum  or  calcium  sulphate)  whether  or  not  coloured,
with   or   without   small   quantities   of   accelerators   or retarders.
2.5% 2.5% 5%  
I 130 2521 Limestone flux; limestone and other calcareous stone, of a
kind used for the manufacture of lime or cement.
2.5% 2.5% 5%  
I 131 2522 Quicklime,  slaked  lime  and  hydraulic  lime,  other  than
calcium oxide and hydroxide of heading 2825.
2.5% 2.5% 5%  
I 132 2524 Asbestos 2.5% 2.5% 5%  
I 133 2525 Mica, including splitting; mica waste. 2.5% 2.5% 5%  
I 134 2526 Natural steatite, whether or not roughly trimmed or merely cut,  by  sawing  or  otherwise,  into  blocks  or  slabs  of  a rectangular (including square) shape; talc. 2.5% 2.5% 5%  
I 135 2528 Natural borates  and  concentrates thereof (whether  or  not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 (claculated on dry weight) 2.5% 2.5% 5%  
I 136 2529 Feldspar;    leucite,    nepheline    and    nepheline    syenite;
fluorspar.
2.5% 2.5% 5%  
I 137 2530 Mineral substances not elsewhere specified or included. 2.5% 2.5% 5%  
I 138   Omitted        
I 139   Omitted        
I 140   Omitted        
I 141   Omitted        
I 142   Omitted        
I 143   Omitted        
I 144   Omitted        
I 145   Omitted        
I 146   Omitted        
I 147   Omitted        
I 148   Omitted        
I 149 2611 Tungsten ores and concentrates. 2.5% 2.5% 5%  
I 150 2612 Uranium or thorium ores and concentrates. 2.5% 2.5% 5%  
I 151 2613 Molybdenum ores and concentrates. 2.5% 2.5% 5%  
I 152 2614 Titanium ores and concentrates. 2.5% 2.5% 5%  
I 153 2615 Niobium,   tantalum,   vanadium   or   zirconium   ores   and
concentrates.
2.5% 2.5% 5%  
I 154 2616 Precious metal ores and concentrates. 2.5% 2.5% 5%  
I 155 2617 Other ores and concentrates 2.5% 2.5% 5%  
I 156 2618 Granulated slag (slag sand) from the manufacture of iron
or steel
2.5% 2.5% 5%  
I 156A 2621 Fly Ash 2.5% 2.5% 5%  
I 157 27 Bio-gas 2.5% 2.5% 5%  
I 158 2701 Coal;    briquettes,    ovoids    and    similar    solid    fuels
manufactured from coal
2.5% 2.5% 5%  
I 159 2702 Lignite, whether or not agglomerated, excluding jet 2.5% 2.5% 5%  
I 160 2703 Peat (including peat litter), whether or not agglomerated 2.5% 2.5% 5%  
I 161 2704 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon 2.5% 2.5% 5%  
I 162 2705 Coal gas, water gas, producer gas and similar gases, other
than petroleum gases and other gaseous hydrocarbons
2.5% 2.5% 5%  
I 163   Omitted        
I 164 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)
2.5% 2.5% 5%  
I 165 2711 12 00,
2711 13 00,
2711 19  00
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. 2.5% 2.5% 5%  
I 165A 2711 12 00
2711 13 00,
2711 19 00
Liquefied  Propane  and  Butane  mixture,  Liquefied  Propane, Liquefied  Butane  and  Liquefied  Petroleum  Gases  (LPG)  for supply to household domestic consumers”; 2.5% 2.5% 5%  
I 166 28 Thorium oxalate 2.5% 2.5% 5%  
I 167 28 Enriched KBF4 (enriched potassium fluroborate) 2.5% 2.5% 5%  
I 168 28 Enriched elemental boron 2.5% 2.5% 5%  
I 169 28 Nuclear fuel 2.5% 2.5% 5%  
I 170 2805 11 Nuclear grade sodium 2.5% 2.5% 5%  
I 170A 2809 Fertilizer grade phosphoric acid 2.5% 2.5% 5%  
I 171 2845 Heavy water and other nuclear fuels 2.5% 2.5% 5%  
I 172 2853 Compressed air 2.5% 2.5% 5%  
I 173 30 Insulin 2.5% 2.5% 5%  
I 174 3002, 3006 Animal or Human Blood Vaccines 2.5% 2.5% 5%  
I 175 30 Diagnostic kits for detection of all types of hepatitis 2.5% 2.5% 5%  
I 176 30 Desferrioxamine injection or deferiprone 2.5% 2.5% 5%  
I 177 30 Cyclosporin 2.5% 2.5% 5%  
I 178 30 Medicaments (including veterinary medicaments) used  in
bio-chemic systems and not bearing a brand name
2.5% 2.5% 5%  
I 179 30 Oral re-hydration salts 2.5% 2.5% 5%  
I 180 30 or any Chapter Drugs  or  medicines  including  their  salts  and  esters  and
diagnostic  test  kits,  specified  in  List  1  appended  to  this Schedule
2.5% 2.5% 5%  
I 181 30 Formulations manufactured from the bulk drugs specified
in List 2 appended to this Schedule
2.5% 2.5% 5%  
I 181A 30 Medicaments (including  those used  in Ayurvedic,  Unani, Siddha,      Homeopathic      or      Bio-chemic      systems), manufactured exclusively in accordance with the formulae described  in the authoritative  books specified  in the  First Schedule  to  the  Drugs  and  Cosmetics  Act,  1940  (23  of 1940)  or  Homeopathic  Pharmacopoeia  of  India  or  the United  States of America  or  the  United  Kingdom  or  the German Homeopathic Pharmacopoeia, as the case may be, and  sold  under  the  name  as  specified  in  such  books  or
pharmacopoeia
2.5% 2.5% 5%  
I 181B 3006 Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes 2.5% 2.5% 5%  
I 182 3101 All  goods  i.e.  animal  or  vegetable  fertilisers  or  organic fertilisers pre-packaged and labelled 2.5% 2.5% 5%  
I 182A 3102 Mineral  or  chemical  fertilisers,  nitrogenous,  other  than
those which are clearly not to be used as fertilizers
2.5% 2.5% 5%  
I 182B 3103 Mineral  or  chemical  fertilisers,  phosphatic,  other  than
those which are clearly not to be used as fertilizers
2.5% 2.5% 5%  
I 182C 3104 Mineral or chemical fertilisers,  potassic, other than those
which are clearly not to be used as fertilizers
2.5% 2.5% 5%  
I 182D 3105 Mineral or chemical fertilisers containing two or three of the    fertilising    elements    nitrogen,    phosphorus    and potassium;   other   fertilisers;   goods   of   this   Chapter   in tablets or similar  forms or  in packages of a  gross weight not  exceeding  10  kg;  other  than  those  which  are  clearly not to be used as fertilizers”; 2.5% 2.5% 5%  
I 183 32 Wattle extract, quebracho extract, chestnut extract 2.5% 2.5% 5%  
I 184 3202 Enzymatic preparations for pre-tanning 2.5% 2.5% 5%  
I 185 3307 41 00 Agarbatti, lobhan, dhoop batti, dhoop, sambraani 2.5% 2.5% 5%  
I 186 3402 Sulphonated castor oil, fish oil or sperm oil 2.5% 2.5% 5%  
I 186A 3816 Dolomite ramming mix 2.5% 2.5% 5%  
I 186B 386 Bio-diesel   supplied   to   Oil   Marketing   Companies   for
blending with High Speed Diesel
2.5% 2.5% 5%  
I 187   Omitted        
I 188 4001 Natural  rubber,  balata,  gutta-percha,  guayule,  chicle  and similar natural gums, in primary forms or in plates, sheets
or strip
2.5% 2.5% 5%  
I 188A 4004 00 00 Waste, parings or scrap of rubber (other than hard rubber) 2.5% 2.5% 5%  
I 189 4011 30 00 New   pneumatic   tyres,   of   rubber   of   a   kind   used   on aircraft 2.5% 2.5% 5%  
I 190 4011, 4013 Pneumatic tyres or inner tubes, of rubber, of a kind used on  /  in  bicycles,  cycle  -rickshaws  and  three  wheeled
powered cycle rickshaws
2.5% 2.5% 5%  
I 191 4016 Erasers 2.5% 2.5% 5%  
I 191A 4017 Waste or scrap of hard rubber 2.5% 2.5% 5%  
I 192 4101 Raw  hides  and  skins  of  bovine  (including  buffalo)  or equine  animals  (fresh,  or  salted,  dried,  limed,  pickled  or otherwise preserved, but not tanned, parchment-dressed or
further prepared), whether or not dehaired or split
2.5% 2.5% 5%  
I 193 4102 Raw  skins  of  sheep  or  lambs  (fresh,  or  salted,  dried, limed,  pickled  or  otherwise  preserved,  but  not  tanned, parchment-dressed  or  further  prepared),  whether  or  not
with wool on or split
2.5% 2.5% 5%  
I 194 4103 Other  raw  hides and  skins (fresh,  or  salted,  dried,  limed, pickled    or    otherwise    preserved,    but    not    tanned, parchment-dressed  or  further  prepared),  whether  or  not
dehaired or split
2.5% 2.5% 5%  
I 195 4104 Tanned  or  crust  hides  and  skins  of  bovine  (including
buffalo) or equine animals, without hair on, whether or not split, but not further prepared
2.5% 2.5% 5%  
I 196 4105 Tanned or crust skins of sheep or lambs, without wool on,
whether or not split, but not further prepared
2.5% 2.5% 5%  
I 197 4106 Tanned or crust hides and skins of other animals, without
wool  or  hair  on,  whether  or  not  split,  but  not  further prepared
2.5% 2.5% 5%  
I 197A   Omitted         
I 197B   Omitted         
I 197C   Omitted         
I 197D   Omitted         
I 197E   Omitted         
I 198 4401 Wood in chips or particles; sawdust  and wood waste and scrap,  whether  or  not  agglomerated  in  logs,  briquettes,
pellets or similar forms
2.5% 2.5% 5%  
I 198A 4501 Natural cork, raw or simply prepared 2.5% 2.5% 5%  
I 198A A 4601, 4602 Manufactures of straw,  of esparto  or  of other  plaiting materials; basketware and wickerwork 2.5% 2.5% 5%  
I 198B 4707 Recovered waste or scrap of paper or paperboard] 2.5% 2.5% 5%  
I 199 4801 Newsprint, in rolls or sheets 2.5% 2.5% 5%  
I 200 4823 Kites, Paper mache articles 2.5% 2.5% 5%  
I 201 4901 Brochures, leaflets and similar printed matter, whether or
not in single sheets
2.5% 2.5% 5%  
I 202 5004 to
5006
Silk yarn 2.5% 2.5% 5%  
I 203 5007 Woven fabrics of silk or of silk waste 2.5% 2.5% 5%  
I 204 5104 Garneted  stock of wool or of  fine  or  coarse  animal  hair,
shoddy wool
2.5% 2.5% 5%  
I 205 5105 Wool and fine or coarse animal hair, carded or combed 2.5% 2.5% 5%  
I 206 5106 to 5110 Yarn of wool or of animal hair 2.5% 2.5% 5%  
I 207 5111 to
5113
Woven fabrics of wool or of animal hair 2.5% 2.5% 5%  
I 208 5201 to
5203
Cotton and Cotton waste 2.5% 2.5% 5%  
I 209 5204 Cotton sewing thread, whether or not put up for retail sale 2.5% 2.5% 5%  
I 210 5205 to
5207
Cotton yarn [other than khadi yarn] 2.5% 2.5% 5%  
I 211 5208 to
5212
Woven fabrics of cotton 2.5% 2.5% 5%  
I 212 5301 All goods i.e. flax, raw or processed but not spun; flax tow
and waste (including yarn waste and garneted stock)
2.5% 2.5% 5%  
I 213 5302 True hemp (Cannabis sativa L), raw or processed but not
spun; tow  and  waste  of true  hemp  (including  yarn waste and garneted stock)
2.5% 2.5% 5%  
I 214 5303 All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres
(including yarn waste and garneted stock)
2.5% 2.5% 5%  
I 215 5305 to
5308
All goods other than coconut coir fibre] including yarn of flax,  jute, other textile  bast  fibres,  other  vegetable textile fibres; paper yarn, [including coir pith compost pre-packaged and labelled. 2.5% 2.5% 5%  
I 216 5309 to
5311
Woven fabrics of other vegetable textile fibres, paper yarn 2.5% 2.5% 5%  
I 217 5407, 5408 Woven fabrics of manmade textile materials 2.5% 2.5% 5%  
I 218 5512 to
5516
Woven fabrics of manmade staple fibres 2.5% 2.5% 5%  
I 218A 5605 00 10 Real zari thread  (gold)  and  silver  thread,  combined  with
textile thread
2.5% 2.5% 5%  
I 218B 5607 Jute twine, coir cordage or ropes 2.5% 2.5% 5%  
I 218C 5608 Knotted netting of twine, cordage or rope; made up fishing
nets and other made up nets, of textile materials
2.5% 2.5% 5%  
I 218D 5609 Products of coir 2.5% 2.5% 5%  
I 219 5702,
5703,
5705
Coir   mats,   matting,   floor   covering   and   handloom durries 2.5% 2.5% 5%  
I 219A 5801 All goods 2.5% 2.5% 5%  
I 219A A 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled
by means of an adhesive (bolducs)
2.5% 2.5% 5%  
I 219B 5808 Saree fall 2.5% 2.5% 5%  
I 220 5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, salma,  dabka,  chumki,   gota,  sitara,  naqsi,  kora,  glass
beads, badla,  gizai
2.5% 2.5% 5%  
I 221 60 Knitted or crocheted fabrics [All goods] 2.5% 2.5% 5%  
I 222 61 or 6501
or 6505
Article  of  apparel  and  clothing  accessories  or  cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000
per piece
2.5% 2.5% 5%  
I 223 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece 2.5% 2.5% 5%  
I 224 63  [other than 6305 32
00, 6309]
Other  made  up  textile  articles,  sets,  of  sale  value  not exceeding Rs. 1000 per piece 2.5% 2.5% 5%  
I 224A
6309 or
6310
Worn clothing and other worn articles; rags 2.5% 2.5% 5%  
I 225   Omitted        
I 225A 6602 00 00 Walking-sticks including seat sticks 2.5% 2.5% 5%  
I     Omitted        
I     Omitted        
I     Omitted        
I     Omitted        
I 228A 7001 Cullet or other waste or scrap of glass 2.5% 2.5% 5%  
I 229 7018 Glass beads. 2.5% 2.5% 5%  
I 230   Omitted         
I 230A 8407 10 00,
8411
Aircraft engines 2.5% 2.5% 5%  
I 231 8413, 8413
91
Hand pumps and parts thereof 2.5% 2.5% 5%  
I 232   Omitted         
I 233   Omitted         
I 234   Omitted        
I 234A
  Omitted         
I 234B 8504 Charger   or   charging   station   for   Electrically   operated
vehicles
2.5% 2.5% 5%  
I 234C   Omitted         
I 235   [Omitted]        
I 236   [Omitted]        
I 237   [Omitted]        
I 238   [Omitted]        
I 239   [Omitted]        
I 240   [Omitted]        
I 241   [Omitted]        
I 242   [Omitted]        
I 242A 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.
2.5% 2.5% 5%  
I 243 8713 Carriages  for  disabled  persons,  whether  or not  motorised
or otherwise mechanically propelled
2.5% 2.5% 5%  
I 243A 8714 20 Parts and accessories of carriage for disabled persons] 2.5% 2.5% 5%  
I 243B 88 or Any other chapter Scientific      and      technical      instruments,      apparatus, equipment,  accessories,  parts,  components,  spares,  tools, mock  ups  and  modules,  raw  material  and  consumables
required for launch vehicles and satellites and payloads
2.5% 2.5% 5%  
I 244 8802 or
8806
Other   aircraft   (for   example,   helicopters,   aeroplanes)
except  the  items  covered  in  Sl.  No.  383  in  Schedule  III, other than for personal use
2.5% 2.5% 5%  
I 245 8807 Parts of goods of heading 8802 or 8806 (except parts of
items covered in Sl. No. 383 in Schedule III)
2.5% 2.5% 5%  
I 246 8901 Cruise  ships,  excursion  boats,  ferry-boats,  cargo  ships, barges and similar  vessels  for the transport of persons or
goods
2.5% 2.5% 5%  
I 247 8902 Fishing   vessels;   factory   ships   and   other   vessels   for
processing or preserving fishery products
2.5% 2.5% 5%  
I 248 8904 Tugs and pusher craft 2.5% 2.5% 5%  
I 249 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
2.5% 2.5% 5%  
I 250 8906 Other vessels, including warships and lifeboats other than
rowing boats
2.5% 2.5% 5%  
I 251 8907 Other floating structures (for example, rafts, tanks, coffer-
dams, landing-stages, buoys and beacons)
2.5% 2.5% 5%  
I 252 Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906,
8907
2.5% 2.5% 5%  
I 253 90 Coronary stents  and  coronary stent  systems  for  use  with
cardiac catheters
2.5% 2.5% 5%  
I 254 90 or any other
Chapter
Artificial kidney 2.5% 2.5% 5%  
I 255 90 or 84 Disposable sterilized dialyzer or micro barrier of artificial
kidney
2.5% 2.5% 5%  
I 255A 9021 Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aids]”; 2.5% 2.5% 5%  
I 256 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
2.5% 2.5% 5%  
I 257 90 or any other
Chapter
Assistive  devices,  rehabilitation aids and  other  goods for disabled, specified in List 3 appended to this Schedule 2.5% 2.5% 5%  
I 257A 9404 Cotton  quilts  of  sale  value  not  exceeding  Rs.  1000  per piece 2.5% 2.5% 5%  
I 257B 9401 10 00 Aircraft seats 2.5% 2.5% 5%  
I 258 9405 Kerosene pressure lantern 2.5% 2.5% 5%  
I 259 9405 91 00,
9405 92 00
or 9405 99
00
Parts of kerosene pressure lanterns including gas mantles 2.5% 2.5% 5%  
I 259A
9503 Toy ballons made of natural rubber latex] 2.5% 2.5% 5%  
I 259B 9507 Fishing hooks 2.5% 2.5% 5%  
I 259C 9601 Worked corals other than articles of coral 2.5% 2.5% 5%  
I 260 9603 other
than 9603 10
00
Broomsticks  [other  than  brooms  consisting  of  twigs  or other vegetable materials bound together, with or without
handles
2.5% 2.5% 5%  
I 261 9704 Postage  or  revenue  stamps,  stamp-postmarks,  first-day
covers,  postal  stationery  (stamped  paper),  and  the  like, used or unused, other than those of heading 4907
2.5% 2.5% 5%  
I 262 9705 Numismatic coins 2.5% 2.5% 5%  
I 263 9804 Drugs  or  medicines  including  their  salts  and  esters  and diagnostic   test   kits   specified   at   S.No.180   above   and Formulations  specified  at  S.No.181  above,  intended  for
personal use.
2.5% 2.5% 5%  
I 263A Any Chapter Rosaries, prayer beads or Hawan samagri 2.5% 2.5% 5%  
I 264   Omitted        
I 7* 4601 and 4602 Mats,  matting  and  screens  of  vegetable  material, basketwork,   wickerwork   and   other   articles   of vegetable   materials   or   other   plaiting   material, articles  of  loofah  (including  of  bamboo,  rattan, canes   and   other   natural   fibres,   dry   flowers (naturally     dried),     articles     thereof,     ringal, raambaan  article,  shola  items,  Kouna/chumthang (water  reeds)  crafts,  articles  of  Water  hyacinth,
korai mat]
2.5 % 2.5 % 5%  
I 8* 4823 Articles made of paper mache 2.5 % 2.5 % 5%  
I 9* 5607, 5609 Coir articles 2.5 % 2.5 % 5%  
I 10* 5609 00 20,
5609 00 90
Toran,  Doorway  Decoration  made  from  cotton
yarn or woollen yarn and aabhala (mirror) with or without hanging flaps
2.5% 2.5% 5%  
I 11* 57 Handmade  carpets  and  other  handmade  textile
floor coverings (including namda/gabba)
2.5 % 2.5 % 5%  
I 12* 5804 30 00 Handmade lace 2.5 % 2.5 % 5%  
I 13* 5805 Hand-woven tapestries 2.5 % 2.5 % 5%  
I 14* 5808 10 Hand-made  braids  and  ornamental  trimming  in the piece 2.5 % 2.5 % 5%  
I 15* 5810 Hand embroidered articles 2.5 % 2.5 % 5%  
I 16* 6117, 6214 Handmade/hand   embroidered   shawls    of   sale
value not exceeding Rs. 1000 per piece
2.5 % 2.5 % 5%  
I 23* 7018 10 Bangles, beads and small ware 2.5 % 2.5 % 5%  
II 1 0101 21 00,
0101 29
Live horses 6% 6% 12%  
II 2   [Omitted]        
II 3   [Omitted]        
II 4   [Omitted]        
II 5   [Omitted]        
II 6   [Omitted]        
II 7   [Omitted]        
II 8   [Omitted]        
II 9   [Omitted]        
II 10   [Omitted]        
II 11 0402 91 10,
0402 99 20
Condensed milk 6% 6% 12%  
II 12 0405 Butter  and  other  fats  (i.e.  ghee,  butter  oil,
etc.)   and   oils   derived   from   milk;   dairy spreads
6% 6% 12%  
II 13 0406 Cheese 6% 6% 12%  
II 14 0801 Brazil nuts, dried, whether or not Shelled or Peeled  6% 6% 12%  
II 15 0802 Other nuts, dried, whether or not shelled or peeled,   such   as   Almonds,   Hazelnuts   or filberts (Corylus  spp.),  Chestnuts (Castanea spp.),   Pistachios,   Macadamia   nuts,   Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts] 6% 6% 12%  
II 16 0804 Dates  (soft  or  hard),  figs,  pineapples, avocados,      guavas  ,mangoes (other than mangoes sliced, dried) and mangosteens, dried. 6% 6% 12%  
II 16A 0805 Citrus  fruit,   such  as  Oranges,   Mandarins (including     tangerines     and     satsumas); clementines,   wilkings   and   similar   citrus hybrids,    Grapefruit,    including    pomelos, Lemons (Citrus limon, Citrus limonum) and limes  (Citrus  aurantifolia,  Citrus  latifolia), dried”; 6% 6% 12%  
II 17 0813 Fruit, dried, other than that of headings 0801 to  0806;  mixtures  of  nuts  or     dried
fruits   of   Chapter    8   [other   than   dried tamarind   and   dried   chestnut    (singhada)
whether or not shelled or peeled
6% 6% 12%  
II 18 1108 Starches; inulin 6% 6% 12%  
II 19 1501 Pig  fats  (including  lard)  and  poultry  fat,
other than that of heading 0209 or 1503
6% 6% 12%  
II 20 1502 Fats of bovine animals, sheep or goats, other
than those of heading 1503
6% 6% 12%  
II 21 1503 Lard  stearin,  lard  oil,  oleo  stearin,  oleo-oil and  tallow  oil,  not  emulsified  or  mixed  or
otherwise prepared
6% 6% 12%  
II 22 1504 Fats  and  oils  and  their  fractions,  of  fish  or marine  mammals,  whether  or  not  refined,
but not chemically modified
6% 6% 12%  
II 23 1505 Wool  grease  and  fatty  substances  derived
therefrom (including lanolin)
6% 6% 12%  
II 24 1506 Other    animal    fats    and    oils    and    their
fractions,  whether  or  not  refined,  but  not chemically modified
6% 6% 12%  
II 25 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
6% 6% 12%  
II 26 1517 Edible  mixtures  or  preparations  of animal fats   or   microbial   fats   or   animal   oils   or microbial  oils  or  of  fractions  of  different animal  fats  or  microbial  fats or  animal oils or microbial oils of this Chapter, other than
edible   fats   or   oils   or   their   fractions   of heading 1516
6% 6% 12%  
II 27 1518 Animal  or  microbial  fats  and  animal  or microbial  oils  and  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     of
included
6% 6% 12%  
II 28 1601 Sausages  and  similar  products,  of  meat,
meat     offal,     blood     or     insects;     food preparations based on these products
6% 6% 12%  
II 29 1602 Other  prepared  or  preserved  meat,  meat
offal, blood or insects
6% 6% 12%  
II 30 1603 Extracts    and    juices    of    meat,    fish    or crustaceans,    molluscs    or    other    aquatic
invertebrates
6% 6% 12%  
II 31 1604 Prepared or preserved fish; caviar and caviar
substitutes prepared from fish eggs
6% 6% 12%  
II 32 1605 Crustaceans,   molluscs   and   other   aquatic
invertebrates prepared or preserved
6% 6% 12%  
II 32A 1701 91 , 1701
99
All     goods,     including     refined     sugar containing   added   flavouring   or   colouring
matter, sugar cubes (other than those which attract 5% or nil GST)
6% 6% 12%  
II 32AA 1704 Sugar boiled confectionery 6% 6% 12%  
II 32B 1902 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]
6% 6% 12%  
II 33 2001 Vegetables, fruit, nuts and other edible parts
of plants,  prepared or  preserved  by  vinegar or acetic acid
6% 6% 12%  
II 34 2002 Tomatoes  prepared  or  preserved  otherwise
than by vinegar or acetic acid
6% 6% 12%  
II 35 2003 Mushrooms    and    truffles,    prepared    or preserved   otherwise   than   by   vinegar   or
acetic acid
6% 6% 12%  
II 36 2004 Other   vegetables   prepared   or   preserved
otherwise  than  by  vinegar  or  acetic  acid, frozen, other than products of heading 2006
6% 6% 12%  
II 37 2005 Other   vegetables   prepared   or   preserved otherwise than by vinegar or acetic acid, not
frozen, other than products of heading 2006
6% 6% 12%  
II 38 2006 Vegetables,  fruit,  nuts,  fruit-peel  and  other parts of plants, preserved by sugar (drained,
glacé or crystallised)
6% 6% 12%  
II 39 2007 Jams,  fruit  jellies,  marmalades,  fruit  or  nut purée  and  fruit  or  nut  pastes,  obtained  by
cooking,  whether  or  not  containing  added sugar or other sweetening matter
6% 6% 12%  
II 40 2008 Fruit,  nuts  and  other  edible  parts of plants, otherwise prepared or preserved, whether or not    containing    added    sugar    or    other sweetening  matter  or  spirit,  not  elsewhere specified  or included; such as Ground-nuts, Cashew  nut,  roasted,  salted  or  roasted  and salted, Other roasted nuts and seeds, squash of  Mango,  Lemon,  Orange,  Pineapple  or
other fruits
6% 6% 12%  
II 41 2009 Fruit or  nut juices (including grape must) and vegetable juices,     unfermented     and     not containing    added    spirit,    whether    or    not containing   added   sugar   or   other   sweetening
matter
6% 6% 12%  
II 41A 2009 89 90 Tender coconut water pre-packaged and labelled. 6% 6% 12%  
II 42 2101 30 Roasted  chicory  and  other  roasted  coffee
substitutes,    and    extracts,    essences    and concentrates thereof
6% 6% 12%  
II 43 2102 Yeasts  (active  and  inactive);  other  single cell     micro-organisms,     dead     (but     not
including    vaccines    of    heading    3002); prepared baking powders
6% 6% 12%  
II 44 2103 All      goods,      including      Sauces      and preparations therefor, mixed condiments and mixed  seasonings;  mustard  flour  and  meal and     prepared     mustard,     Curry     paste,
mayonnaise and salad dressings
6% 6% 12%  
II 45 2106 Texturised  vegetable  proteins  (soya  bari),
Bari made of pulses including mungodi and batters,
6% 6% 12%  
II 46 210690 Namkeens,   bhujia,   mixture,   chabena   and similar  edible  preparations  in    ready  for consumption    form    (other    than    roasted gram) pre-packaged and labelled. 6% 6% 12%  
II 46A 2106 90 91 Diabetic foods 6% 6% 12%  
II 46B 2201 Drinking water packed in 20 litre bottles 6% 6% 12%  
II 47 2202 99 10 Soya milk drinks 6% 6% 12%  
II 48 2202 99 20 Fruit pulp or fruit juice based drinks 6% 6% 12%  
II 49   Omitted        
II 50 2202 99 30 Beverages containing milk 6% 6% 12%  
II 51 2515 1210 Marble and travertine blocks 6% 6% 12%  
II 52 2516 Granite blocks 6% 6% 12%  
II 53 28 Anaesthetics 6% 6% 12%  
II 54 28 Potassium Iodate 6% 6% 12%  
II 55 28 Steam 6% 6% 12%  
II 56 28 or 38 Micronutrients, which   are   covered   under serial  number  1(g) of Schedule  1,  Part (A) of the Fertilizer Control Order, 1985 and are   manufactured   by   the   manufacturers which       are       registered       under       the Fertilizer Control Order, 1985 6% 6% 12%  
II 57 2801 20 Iodine 6% 6% 12%  
II 57A 2804 40 10 Medical grade oxygen 6% 6% 12%  
II 57B   Omitted        
II 58 2847 Medicinal grade hydrogen peroxide 6% 6% 12%  
II 59 29 or 3808 93 Gibberellic acid 6% 6% 12%  
II 60 3001 Glands    and    other    organs    for    organo- therapeutic   uses,   dried,   whether   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
6% 6% 12%  
II 61 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
6% 6% 12%  
II 62 3003 Medicaments  (excluding  goods  of  heading 30.02, 30.05 or 30.06)  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 Ayurvaedic,  Unani,  Siddha,  homoeopathic
or Bio-chemic systems medicaments
6% 6% 12%  
II 63 3004 Medicaments  (excluding  goods  of  heading 30.02,  30.05  or  30.06)  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 Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic  systems  medicaments,  put  up
for retail sale
6% 6% 12%  
II 64 3005 Wadding,    gauze,    bandages   and    similar articles  (for   example,   dressings,   adhesive plasters,  poultices),  impregnated  or  coated with pharmaceutical substances or put up in
forms or packings for retail sale for medical, surgical, dental or veterinary purposes
6% 6% 12%  
II 65 3006 Pharmaceutical goods specified in Note 4 to this   Chapter   [i.e.   Sterile   surgical   catgut, similar   sterile   suture   materials   (including sterile  absorbable  surgical  or  dental  yarns) and   sterile   tissue   adhesives   for   surgical wound  closure;  sterile  laminaria  and  sterile laminaria  tents;  sterile  absorbable  surgical or  dental  haemostatics;  sterile  surgical  or denatal  adhesion  barriers,  whether  or  not absorbable;  Waste  pharmaceuticals]  [other than contraceptives] and Ostomy appliances] 6% 6% 12%  
II 66   [Omitted]        
II 67   [Omitted]        
II 68   [Omitted]        
II 69    [Omitted]        
II 70    [Omitted]        
II 71   [Omitted]        
II 72 3306 1010 Tooth powder 6% 6% 12%  
II 73 3307 41 00 Odoriferous  preparations  which  operate  by burning  [other  than     Agarbattis,   lobhan,
dhoop batti, dhoop, sambhrani
6% 6% 12%  
II 74 29, 30, 3301 Following goods namely:-
a.   Menthol and menthol crystals,
b.   Peppermint (Mentha Oil),
c.   Fractionated      /      de-terpenated mentha oil (DTMO),
d.   De-mentholised oil (DMO),
e.   Spearmint oil,
f.    Mentha piperita oil
6% 6% 12%  
II 75 3406 Candles, tapers and the like 6% 6% 12%  
II 75A 3605 00 10 All goods 6% 6% 12%  
II 76 3701 Photographic  plates  and  film  for  x-ray  for medical use 6% 6% 12%  
II 77 3705 Photographic  plates and  films,  exposed  and
developed, other than cinematographic film
6% 6% 12%  
II 78 3706 Photographic  plates and  films,  exposed  and developed,   whether   or   not   incorporating
sound  track  or   consisting  only  of  sound track, other than feature films.
6% 6% 12%  
II 78A 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
6% 6% 12%  
II 79 3818 Silicon wafers 6% 6% 12%  
II 80 3822 All diagnostic kits and reagents 6% 6% 12%  
II 80A 3826 Bio-diesel  (other  than  bio-diesel  supplied to  Oil  Marketing  Companies  for  blending
with High Speed Diesel)
6% 6% 12%  
II 80AA   [Omitted]        
II 81 3926 Feeding bottles 6% 6% 12%  
II 82 3926 Plastic beads 6% 6% 12%  
II 83 4007 Latex Rubber Thread 6% 6% 12%  
II 84 4014 Nipples of feeding bottles 6% 6% 12%  
II 85 4015 Surgical     rubber     gloves     or     medical examination rubber gloves 6% 6% 12%  
II 85A 4016 Rubber bands 6% 6% 12%  
II 85B 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 6% 6% 12%  
II 85C 4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 6% 6% 12%  
II 85D 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  6% 6% 12%  
II 85E 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 6% 6% 12%  
II 85F 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” 6% 6% 12%  
II 86   [Omitted]        
II 87   [Omitted]        
II 88   [Omitted]        
II 89 4202 22 20 Hand bags and shopping bags, of cotton 6% 6% 12%  
II 90 4202 22 30 Hand bags and shopping bags, of jute 6% 6% 12%  
II 91 4203 Gloves specially designed for use in sports 6% 6% 12%  
II 92 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
6% 6% 12%  
II 92A 44, 68, 83 Idols of wood, stone [including marble] and metals  [other  than  those  made  of  precious
metals
6% 6% 12%  
II 93 4404 Hoopwood;  split  poles;  piles,  pickets  and stakes   of   wood,   pointed   but   not   sawn lengthwise; wooden sticks, roughly trimmed but  not  turned,  bent  or  otherwise  worked, suitable   for   the   manufacture  of  walking-
sticks, umbrellas, tool handles or the like
6% 6% 12%  
II 94 4405 Wood wool; wood flour 6% 6% 12%  
II 95 4406 Railway or tramway sleepers (cross-ties) of
wood
6% 6% 12%  
II 96 4408 Sheets    for    veneering    (including    those obtained  by  slicing  laminated  wood),  for plywood or for similar  laminated wood and other   wood,   sawn   lengthwise,   sliced   or peeled,   whether   or   not   planed,   sanded,
spliced  or  end-jointed,  of  a  thickness  not exceeding 6 mm [for match splints]
6% 6% 12%  
II 96A 4409 Bamboo flooring 6% 6% 12%  
II 97 4415 Packing   cases,   boxes,   crates,   drums   and similar  packings,  of  wood;  cable-drums  of wood;  pallets,  box  pallets  and  other  load
boards, of wood; pallet collars of wood
6% 6% 12%  
II 98 4416 Casks, barrels, vats, tubs and other coopers’
products    and    parts    thereof,    of    wood, including staves
6% 6% 12%  
II 99 4417 Tools,  tool  bodies,  tool  handles,  broom  or
brush bodies and  handles, of wood; boot or shoe lasts and trees, of wood
6% 6% 12%  
II 99A 4418 Bamboo wood building joinery 6% 6% 12%  
II 99B 4419 Tableware and Kitchenware of wood] 6% 6% 12%  
II 100 4420 Wood  marquetry  and  inlaid  wood;  caskets and   cases   for   jewellery   or   cutlery,   and similar   articles,   of   wood;   statuettes   and other  ornaments,  of  wood;  wooden  articles
of furniture not falling in Chapter 94
6% 6% 12%  
II 101 4421 Other   articles   of   wood;   such   as   clothes hangers,  Spools,    cops,    bobbins,    sewing thread reels and the like of turned wood for various   textile   machinery,   Match   splints, Pencil  slats,  Parts  of  wood,    namely  oars, paddles  and  rudders  for  ships,  boats  and other   similar   floating  structures,  Parts  of domestic     decorative     articles     used     as tableware    and    kitchenware    [other    than Wood  paving  blocks,  articles  of  densified wood  not  elsewhere  included  or  specified,
Parts of domestic decorative articles used as tableware and kitchenware
6% 6% 12%  
II 101A 4502 00 00 Natural cork, debacked  or roughly squared, or  in  rectangular  (including  square)  blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) 6% 6% 12%  
II 101B 4503 Articles  of  natural  cork  such  as  Corks  and
Stoppers, Shuttlecock cork bottom
6% 6% 12%  
II 101C 4504 Agglomerated   cork   (with   or   without   a
binding      substance)      and      articles     of agglomerated cork
6% 6% 12%  
II 102   [Omitted]        
II 103   [Omitted]        
II 104   [Omitted]        
II 105 4701 Mechanical wood pulp 6% 6% 12%  
II 106 4702 Chemical wood pulp, dissolving grades 6% 6% 12%  
II 107 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades 6% 6% 12%  
II 108 4704 Chemical  wood  pulp,  sulphite,  other  than
dissolving grades
6% 6% 12%  
II 109 4705 Wood  pulp  obtained  by  a  combination  of
mechanical and chemical pulping processes
6% 6% 12%  
II 110 4706 Pulps   of   fibres   derived   from   recovered
(waste and scrap) paper or paperboard or of other fibrous cellulosic material
6% 6% 12%  
II 111   Omitted        
II 112 4802 Uncoated  paper  and  paperboard,  of  a  kind 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; hand- made paper and paperboard
6% 6% 12%  
II 113 4804 Uncoated  kraft   paper  and  paperboard,   in
rolls  or  sheets,  other  than  that  of  heading 4802 or 4803
6% 6% 12%  
II 114 4805 Other  uncoated  paper  and  paperboard,  in rolls   or   sheets,   not   further   worked   or processed than as specified in Note 3 to this
Chapter
6% 6% 12%  
II 115 4806 20 00 Greaseproof papers 6% 6% 12%  
II 116 4806 40 10 Glassine papers 6% 6% 12%  
II 117 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
6% 6% 12%  
II 118 4808 Paper  and  paperboard,  corrugated  (with  or without  glued  flat  surface  sheets),  creped, crinkled, embossed or perforated, in rolls or
sheets,    other    than    paper    of    the    kind described in heading 4803
6% 6% 12%  
II 119 4810 Paper and paperboard, coated on one or both sides   with   kaolin   (China   clay)   or   other inorganic   substances,   with   or   without   a binder,  and  with  no  other  coating,  whether or  not  surface-coloured,  surface-decorated or printed, in rolls or rectangular (including
square) sheets of any size
6% 6% 12%  
II 120   Omitted        
II 121 4817 30 Boxes,     pouches,     wallets     and     writing compendiums,    of   paper   or   paperboard,
containing an assortment of paper stationery
6% 6% 12%  
II 122   [Omitted]        
II 123 4820 Exercise  book,  graph  book,  &  laboratory
note book and notebooks
6% 6% 12%  
II 124 4823 Paper pulp moulded trays 6% 6% 12%  
II 125 48 Paper  splints  for  matches,  whether  or  not
waxed, Asphaltic roofing sheets
6% 6% 12%  
II 125A 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed. 6% 6% 12%  
II 126   [Omitted]        
II 127   [Omitted]        
II 128   [Omitted]        
II 129   [Omitted]        
II 130   [Omitted]        
II 131   [Omitted]        
II 132   [Omitted]        
II [132A 5401 Sewing    thread    of    manmade    filaments,
whether or not put up for retail sale
6% 6% 12%  
II 132B 5402, 5403,
5404, 5405,
5406
Synthetic or artificial filament yarns 6% 6% 12%  
II 132C 5508 Sewing thread of manmade staple fibres 6% 6% 12%  
II 132D 5509, 5510,
5511
Yarn of manmade staple fibres 6% 6% 12%  
II 133 5601 Wadding  of  textile  materials  and  articles thereof;   such   as   Absorbent   cotton   wool
except cigarette filter rods
6% 6% 12%  
II 134 5602 Felt,  whether  or  not  impregnated,  coated,
covered or laminated
6% 6% 12%  
II 135 5603 Nonwovens,  whether  or  not  impregnated, coated, covered or laminated 6% 6% 12%  
II 136 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
6% 6% 12%  
II 137 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; 
6% 6% 12%  
II 138 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
6% 6% 12%  
II 139 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
6% 6% 12%  
II 140   [Omitted]        
II 141 5609 Articles of yarn, strip or the like of heading 5404   or   5405,   twine,   cordage,   rope   or cables,  not  elsewhere  specified  or  included
other than products of coir
6% 6% 12%  
II 142 5701 Carpets  and  other  textile  floor  coverings, knotted, whether or not made up 6% 6% 12%  
II 143 5702 Carpets  and  other  textile  floor  coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”,
“Karamanie” and similar hand-woven rugs
6% 6% 12%  
II 144 5703 Carpets  and  other  textile  floor  coverings,
tufted, whether or not made up
6% 6% 12%  
II 145 5704 Carpets and other textile floor coverings, of felt,  not  tufted  or  flocked,  whether  or  not
made up
6% 6% 12%  
II 146 5705 Other    carpets    and    other    textile    floor coverings, whether or not made up; such as Mats   and   mattings   including   Bath  Mats, where  cotton  predominates  by  weight,  of Handloom,    Cotton    Rugs    of    handloom
except    the    items    covered    in    219    in Schedule I
6% 6% 12%  
II 147 5801 [Omitted]        
II 148 5802 Terry  towelling   and   similar   woven  terry fabrics, other than narrow fabrics of heading 5806;   tufted   textile   fabrics,   other   than
products of heading 5703
6% 6% 12%  
II 149 5803 Gauze, other than narrow fabrics of heading 5806 6% 6% 12%  
II 150 5804 Tulles  and  other  net  fabrics,  not  including woven, knitted or crocheted fabrics; lace  in the  piece,  in  strips  or  in  motifs,  other  than
fabrics of headings 6002 to 6006
6% 6% 12%  
II 151 5805 Hand-woven tapestries of the type Gobelins, Flanders,  Aubusson,  Beauvais  and  the  like, and  needle-worked  tapestries  (for  example, petit   point,   cross   stitch),   whether   or   not
made up
6% 6% 12%  
II 152   [Omitted]        
II 153 5807 Labels, badges and similar articles of textile materials,  in  the  piece,  in  strips  or  cut  to
shape or size, not embroidered
6% 6% 12%  
II 154 5808 Braids  in  the  piece;  ornamental  trimmings in the piece, without embroidery, other than knitted  or  crocheted;  tassels,  pompons  and
similar articles[other than saree fall
6% 6% 12%  
II 155 5809 Woven  fabrics  of  metal  thread  and  woven fabrics of metallised  yarn of heading  5605, of  a  kind  used  in  apparel,  as  furnishing fabrics    or    for    similar    purposes,    not elsewhere   specified   or   included;  such  as Zari borders [other than Embroidery or zari articles,  that  is  to  say,-  imi,  zari,  kasab, saima,  dabka,  chumki,  gota  sitara,  naqsi,
kora, glass beads, badla, glzal
6% 6% 12%  
II 156 5810 Embroidery  in  the  piece,   in  strips  or   in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads,
badla, glzal
6% 6% 12%  
II 157 5811 Quilted    textile    products    in    the    piece, composed  of  one  or  more  layers  of  textile materials    assembled    with    padding    by
stitching      or      otherwise,      other      than embroidery of heading 5810
6% 6% 12%  
II 158 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
6% 6% 12%  
II 159 5902 Tyre  cord  fabric  of  high  tenacity  yarn  of
nylon  or  other   polyamides,   polyesters   or viscose rayon
6% 6% 12%  
II 160 5903 Textile fabrics impregnated, coated, covered or  laminated  with plastics,  other  than those
of heading 5902
6% 6% 12%  
II 161 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
6% 6% 12%  
II 162 5905 Textile wall coverings 6% 6% 12%  
II 163 5906 Rubberised  textile  fabrics,  other  than  those
of heading 5902
6% 6% 12%  
II 164 5907 Textile    fabrics    otherwise    impregnated, coated  or   covered;  painted   canvas   being theatrical scenery,  studio  back-cloths or the
like
6% 6% 12%  
II 165 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
6% 6% 12%  
II 166 5909 Textile   hose   piping   and   similar   textile tubing,  with  or  without  lining,  armour  or
accessories of other materials
6% 6% 12%  
II 167 5910 Transmission  or  conveyor  belts  or  belting, of     textile     material,     whether     or     not impregnated,  coated,  covered  or  laminated
with  plastics,  or  reinforced  with  metal  or other material
6% 6% 12%  
II 168 5911 Textile  products  and  articles,  for  technical uses,  specified  in  Note  7  to  this  Chapter such  as  Textile  fabrics,  felt  and  felt-lined woven fabrics, coated, covered or laminated with  rubber,  leather  or  other  material,  of  a kind  used   for   card  clothing,   and  similar fabrics  of  a  kind  used  for  other  technical purposes, including  narrow fabrics  made  of velvet     impregnated     with     rubber,     for covering     weaving     spindles     (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven;Woven    textiles    felt,    whether    or    not impregnated or coated, of a kind commonly used  in  other  machines,  Cotton  fabrics  and articles  used  in  machinery  and  plant,  Jute fabrics  and  articles  used  in  machinery  or plant, Textile  fabrics of metalised  yarn of a kind  commonly  used  in  paper  making  or other  machinery,  Straining  cloth  of  a  kind used in oil presses or the like, including that of  human  hair,  Paper  maker's  felt,  woven, Gaskets,  washers,  polishing  discs and  other machinery parts of textile articles 6% 6% 12%  
II 169 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding
Rs. 1000 per piece
6% 6% 12%  
II 170 62 Articles of apparel and clothing accessories,
not   knitted   or   crocheted,   of   sale   value exceeding Rs. 1000 per piece
6% 6% 12%  
II 171 63 other than
6309
Other  made  up  textile  articles,  sets  of sale value  exceeding  Rs.  1000  per  piece  [other than Worn clothing and other worn articles;
rags
6% 6% 12%  
II 171A   [Omitted]        
II 171A1 64 Footwear   of   sale    value    not    exceeding
Rs.1000 per pair
6% 6% 12%  
II 171AA 6501 Textile caps 6% 6% 12%  
II 171B 6505 Hats  (knitted/crocheted)  or  made  up  from
lace or other textile fabrics]
6% 6% 12%  
II 172 6601 Umbrellas   and   sun   umbrellas   (including walking-stick  umbrellas,  garden  umbrellas
and similar umbrellas)
6% 6% 12%  
II 173 6602  whips,   riding-crops   and  the
like
6% 6% 12%  
II 174 6603 Parts,  trimmings  and  accessories  of articles
of heading 6601 or 6602
6% 6% 12%  
II 175 6701 Skins  and  other  parts  of  birds  with  their
feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of   heading   0505   and   worked   quills   and
scapes)
6% 6% 12%  
II 176 68 Sand lime bricks [or Stone inlay work 6% 6% 12%  
II 176A 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”;]
6% 6% 12%  
II 176B 6815 Fly ash bricks; Fly ash aggregates; Fly ash blocks 6% 6% 12%  
II 176C 6901 00 10 Bricks of fossil meals or similar siliceous earths 6% 6% 12%  
II 176D 6904 10 00 Building bricks 6% 6% 12%  
II 176E 6905 10 00 Earthen or roofing tiles 6% 6% 12%  
II 177   [Omitted]        
II 177A 6909 Pots, jars and similar articles of a kind used
for the conveyance and packing of goods of ceramic
6% 6% 12%  
II 177B 6911 Tableware,   kitchenware,   other   household articles and
toilet articles, of porcelain or china
6% 6% 12%  
II 177C 6912 Tableware,   kitchenware,   other   household articles and
toilet  articles,  other  than  of  porcelain  or china
6% 6% 12%  
II 177D 6913 Statues and other ornamental articles 6% 6% 12%  
II 178 7015 10 Glasses  for  corrective  spectacles  and  flint
buttons
6% 6% 12%  
II 179 7020 Globes  for  lamps  and  lanterns,  Founts  for
kerosene  wick  lamps,  Glass  chimneys  for lamps and lanterns
6% 6% 12%  
II 180 7310 or 7326 Mathematical  boxes,  geometry  boxes  and
colour boxes, pencil sharpeners
6% 6% 12%  
II 181 7317 Animal shoe nails 6% 6% 12%  
II 182 7319 Sewing needles 6% 6% 12%  
II 183 7321 Kerosene    burners,   kerosene   stoves   and
wood burning stoves of iron or steel
6% 6% 12%  
II 184 7323 Table, kitchen or other household articles of
iron & steel; Utensils
6% 6% 12%  
II 185 7418 Table, kitchen or other household articles of
copper; Utensils
6% 6% 12%  
II 185A 7419 80 30 Brass Kerosene Pressure Stove 6% 6% 12%  
II 186 7615 Table, kitchen or other household articles of aluminium; Utensils 6% 6% 12%  
II 187   Omitted         
II 188   Omitted         
II 189   Omitted         
II 189A 8306 Bells,  gongs  and  the  like,  non-electric,  of base  metal;  statuettes  and  other  ornaments, of base metal; photograph, picture or similar frames, of base metal;mirrors of base metal;
metal bidriware”;
6% 6% 12%  
II 190 8401 Fuel  elements  (cartridges),   non-irradiated, for nuclear reactors 6% 6% 12%  
II 191 8408 Fixed  Speed  Diesel  Engines  of  power  not
exceeding 15HP
6% 6% 12%  
II 192   Omitted         
II 193   Omitted        
II 194 8414 20 20 Other hand pumps 6% 6% 12%  
II 194A 8419 12 Solar water heater and system 6% 6% 12%  
II 195   Omitted        
II 195A 8420 Hand operated rubber roller 6% 6% 12%  
II 195AA 8424 Nozzles   for   drip   irrigation  equipment   or nozzles for sprinklers 6% 6% 12%  
II 195B 8424 Sprinklers;  drip  irrigation  system  including
laterals; mechanical sprayers
6% 6% 12%  
II 196 8432 Agricultural,     horticultural     or     forestry machinery      for      soil      preparation      or cultivation;   lawn  or   sports-ground   rollers Parts [8432 90] 6% 6% 12%  
II 197 8433 Harvesting      or      threshing      machinery, including  straw  or  fodder  balers;  grass  or hay mowers; parts thereof 6% 6% 12%  
II 198   Omitted        
II 199 8436 Other   agricultural,   horticultural,   forestry, poultry-keeping  or  bee-keeping  machinery, including    germination   plant    fitted    with
mechanical  or  thermal  equipment;  poultry incubators and brooders
6% 6% 12%  
II 200 8452 Sewing  machines,  other  than book-sewing machine  of  heading  8440;  furniture,  bases and  covers  specially  designed  for  sewing machines;   sewing   machines   needles   and
parts of sewing machines
6% 6% 12%  
II 201 8479 Composting Machines 6% 6% 12%  
II 201A 84, 85 or 94 Following  renewable  energy  devices  and  parts for their manufacture:-
(a) Bio-gas plant;
(b) Solar power based devices;
(c) Solar power generator;
(d)    Wind    mills,    Wind    Operated    Electricity Generator (WOEG);
(e) Waste to energy plants / devices;
(f) Solar lantern / solar lamp;
(g)      Ocean      waves/tidal      waves      energy devices/plants;
(h)    Photo    voltaic    cells,    whether    or    not assembled in modules or made up into panels.             Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38  of  the  Table  mentioned  in  the  notification No.   11/2017-Central   Tax   (Rate),   dated   28th June,  2017  [G.S.R.  690(E)],  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.
6% 6% 12%  
II 202   [Omitted]        
II 203   [Omitted]        
II 204 8525 60 Two-way   radio   (Walkie   talkie)   used   by
defence, police and paramilitary forces etc.
6% 6% 12%  
II 205   Omitted        
II 206   [Omitted]        
II 206A 87 Fuel Cell Motor Vehicles 6% 6% 12%  
II 207 8701 Tractors   (except   road   tractors   for   semi- trailers  of  engine  capacity  more  than  1800
cc)
6% 6% 12%  
II 207A 8710 Tanks and other armoured fighting vehicles,
motorised,    whether    or    not    fitted    with weapons, and parts of such vehicles
6% 6% 12%  
II 208 8712 Bicycles    and    other     cycles    (including
delivery tricycles), not motorised
6% 6% 12%  
II 209 8714 Parts  and  accessories  of  bicycles  and  other
cycles   (including   delivery   tricycles),   not motorised, of 8712
6% 6% 12%  
II 210 8716 20 00 Self-loading  or   self-unloading  trailers   for agricultural purposes 6% 6% 12%  
II 211 871680 Hand  propelled  vehicles  (e.g.  hand  carts, rickshaws   and   the   like);   animal   drawn
vehicles
6% 6% 12%  
II 212 90 or any other
Chapter
Blood       glucose       monitoring       system
(Glucometer) and test strips
6% 6% 12%  
II 213 90 or any other
Chapter
Patent  Ductus  Arteriousus  /  Atrial  Septal
Defect occlusion device
6% 6% 12%  
II 214 9001 Contact lenses; Spectacle lenses 6% 6% 12%  
II 215 [9003 Frames    and    mountings    for    spectacles,
goggles or the like, and parts thereof
6% 6% 12%  
II 216 9004 Spectacles,  corrective  [other  than  goggles
for correcting vision]
6% 6% 12%  
II 217   Omitted        
II 218 9018 Instruments and appliances used in medical, surgical,    dental    or    veterinary    sciences, including    scintigraphic    apparatus,    other
electro-medical  apparatus  and  sight-testing instruments
6% 6% 12%  
II 219 9019 Mechano-therapy      appliances;      massage apparatus;    psychological    aptitude-testing apparatus;  ozone  therapy,  oxygen  therapy, aerosol therapy, artificial respiration or other
therapeutic respiration apparatus
6% 6% 12%  
II 220 9020 Other  breathing  appliances  and  gas  masks,
excluding  protective  masks  having  neither mechanical parts nor replaceable filters
6% 6% 12%  
II 221   Omitted        
II 222 9022 Apparatus based on the use of X-rays or of alpha,    beta    or    gamma    radiations,    for medical,  surgical,  dental or veterinary uses, including     radiography     or     radiotherapy apparatus,   X-ray   tubes   and   other   X-ray generators,  high  tension  generators,  control panels  and  desks,  screens,  examinations  or
treatment tables, chairs and the light
6% 6% 12%  
II 222A 9403 Furniture  wholly  made  of bamboo,  cane  or
rattan
6% 6% 12%  
II 223 9404 Coir products [except coir mattresses] 6% 6% 12%  
II 224 9404 Products   wholly   made   of   quilted   textile
materials
6% 6% 12%  
II 224A 9404 Cotton  quilts  of  sale  value  exceeding  Rs.
1000 per piece]
6% 6% 12%  
II 225 9405 Hurricane     lanterns,     Kerosene     lamp     /
pressure  lantern,  petromax,  glass  chimney, and parts thereof
6% 6% 12%  
II 226   Omitted        
II 227   Omitted        
II 228 9503 Toys like tricycles, scooters, pedal cars etc.
(including   parts   and   accessories   thereof) [other than electronic toys]
6% 6% 12%  
II 229 9504 Playing cards, chess board, carom board and other board games, like ludo, etc. [other than
Video game consoles and Machines]
6% 6% 12%  
II 230 9506 Sports    goods    other    than    articles    and equipments for general physical exercise 6% 6% 12%  
II 231 9507 Fishing  rods,     and  other  line fishing  tackle;  fish  landing  nets,  butterfly nets  and  smilar  nets;  decoy  “birds”  (other than  those  of     heading  9208  or  9705)
and similar hunting or shooting requisites
6% 6% 12%  
II 231A 9601 Worked  ivory,  bone,  tortoise  shell,  horn, antlers,  mother  of  pearl,  and  other  animal carving    material    and    articles    of    these
materials, articles of coral (including articles obtained by moulding)”;]
6% 6% 12%  
II 231B 9607 Slide fasteners and parts thereof 6% 6% 12%  
II 232   Omitted        
II 233 9608, 9609 Pencils   (including   propelling   or   sliding pencils), crayons, pastels, drawing charcoals
and tailor’s chalk
6% 6% 12%  
II 234 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
6% 6% 12%  
II 235 9619 00 30,
9619 00 40, or
9619 00 90
All goods 6% 6% 12%  
II 236 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 plaques
6% 6% 12%  
II 237 9702 Original engravings, prints and lithographs 6% 6% 12%  
II 238 9703 Original   sculptures   and   statuary,   in   any
material
6% 6% 12%  
II 239 9705 Collections     and     collectors'    pieces     of zoological,        botanical,        mineralogical, anatomical,       historical,       archaeological,
paleontological, ethnographic or numismatic interest [other than numismatic coins]
6% 6% 12%  
II 240 9706 Antiques  of  an  age  exceeding  one  hundred
years
6% 6% 12%  
II 241 9804 Other   Drugs   and   medicines   intended   for
personal use
6% 6% 12%  
II 242   [Omitted]        
II 243   [Omitted]        
II 1* 3406 Handcrafted candles 6 % 6 % 12%  
II 2* 4202 22,
4202 29,
4202 31 10,
4202 31 90,
4202 32,
4202 39
Handbags      including     pouches     and     purses; jewellery box 6 % 6 % 12%  
II 3* 4416,
4421 99 90
Carved    wood    products,    art    ware/decorative
articles  of  wood  (including  inlay  work,  casks, barrel, vats)
6 % 6 % 12%  
II 4* 4414 Wooden    frames    for    painting,    photographs, mirrors etc 6 % 6 % 12%  
II 5* 4420 Statuettes   &  other   ornaments   of   wood,   wood marquetry  &  inlaid,  jewellery  box,  wood  lathe and  lacquer  work  [including  lathe  and  lacquer
work, ambadi sisal craft]
6 % 6 % 12%  
II 6* 4503 90 90
4504 90
Art ware of cork [including articles of sholapith] 6 % 6 % 12%  
II 17* 6117, 6214 Handmade/hand   embroidered   shawls    of   sale
value exceeding Rs. 1000 per piece
6 % 6 % 12%  
II 18* 6802 Carved  stone  products  (e.g.,  statues,  statuettes, figures  of  animals,  writing  sets,  ashtray,  candle
stand)
6 % 6 % 12%  
II 19* 6815 99 90 Stone art ware, stone inlay work 6 % 6 % 12%  
II 20* 6912 00 10
6912 00 20
Tableware and kitchenware of clay and terracotta,
other clay articles
6% 6% 12%  
II 21* 6913 90 00 Statuettes  &  other  ornamental  ceramic  articles
(incl blue potteries)
6 % 6 % 12%  
II 22* 7009 92 00 Ornamental framed mirrors 6 % 6 % 12%  
II 24* 7018 90 10 Glass statues [other than those of crystal] 6 % 6 % 12%  
II 25* 7020 00 90 Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ] 6 % 6 % 12%  
II 28* 7326 90 99 Art ware of iron 6 % 6 % 12%  
II 29* 7419 80 Art  ware of brass, copper/ copper alloys, electro plated with nickel/silver 6 % 6 % 12%  
II 30* 7616 99 90 Aluminium art ware 6 % 6 % 12%  
II 31* 8306 Bells, gongs and like, non-electric, of base metal; statuettes,  and  other   ornaments,  of  base  metal; photograph,  picture  or  similar  frames,  of  base metal;    mirrors     of     base     metal;     (including
Bidriware,  Panchloga  artware,  idol,  Swamimalai bronze icons, dhokra jaali)
6 % 6 % 12%  
II 32* 9405 10 Handcrafted  lamps (including panchloga lamp) 6 % 6 % 12%  
II 33* 9401 50,
9403 80
Furniture of bamboo, rattan and cane 6 % 6 % 12%  
II 34* 9503 Dolls  or  other  toys  made  of  wood  or  metal  or
textile  material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)
6 % 6 % 12%  
II 35* 9504 Ganjifa card 6 % 6 % 12%  
II 36* 9601 Worked  articles   of   ivory,   bone,   tortoise   shell, horn,  antlers,  coral,   mother  of  pearl,     seashell
other animal carving material
6 % 6 % 12%  
II 37* 9602 Worked   vegetable   or   mineral   carving,   articles thereof,   articles  of  wax,  of  stearin,  of  natural
gums or natural resins or of modelling pastes etc, (including articles of lac, shellac)
6 % 6 % 12%  
II 38* 9701 Hand    paintings    drawings    and    pastels    (incl Mysore   painting,   Rajasthan   painting,   Tanjore
painting, Palm leaf painting, basoli etc)
6 % 6 % 12%  
II 39* 9703 Original  sculptures  and  statuary,  in  metal,  stone
or any other material
6 % 6 % 12%  
III 1   [Omitted]        
III 2 1107 Malt, whether or not roasted 9% 9% 18%  
III 3 1302 Vegetable    saps    and    extracts;    pectic substances,  pectinates  and  pectates;  agar- agar  and  other  mucilages  and  thickeners, whether   or   not   modified,   derived   from vegetable  products  other  than  tamarind
kernel powder
9% 9% 18%  
III 4 1404 90 10 Bidi wrapper leaves (tendu) 9% 9% 18%  
III 5 1404 90 50 Indian katha 9% 9% 18%  
III 6 1517 10 All goods i.e. Margarine, Linoxyn 9% 9% 18%  
III 7 1520 00 00 Glycerol,    crude;    glycerol    waters    and
glycerol lyes
9% 9% 18%  
III 8 1521 Vegetable waxes (other than triglycerides), Beeswax,     other     insect     waxes     and spermaceti,   whether   or   not   refined   or
coloured
9% 9% 18%  
III 9 1522 Degras,    residues    resulting    from    the
treatment  of fatty substances or  animal or vegetable waxes
9% 9% 18%  
III 10   [Omitted]        
III 11 1702 Other  sugars,  including  chemically  pure lactose,  maltose,  glucose  and  fructose,  in solid  form;  sugar  syrups  not  containing added   flavouring   or   colouring   matter; artificial honey, whether or not mixed with
natural honey; caramel [other than palmyra sugar and Palmyra jaggery]
9% 9% 18%  
III 12 1704 Sugar  confectionery  [other  than  mishri, batasha,  bura,  sakar,  khadi  sakar,  harda, sakariya,     gatta,     kuliya,     elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti,   til   revdi,   sugar    makhana,   [groundnut sweets, gajak and sugar boiled
confectionery
9% 9% 18%  
III 12A 1804 Cocoa butter, fat and oil 9% 9% 18%  
III 12B 1805 Cocoa powder, not containing added sugar
or sweetening matter
9% 9% 18%  
III 12C 1806 Chocolates   and   other   food   preparations
containing cocoa
9% 9% 18%  
III 13 1901 [other than
1901 20 00]
Malt  extract,  food  preparations  of  flour, groats,  meal,  starch  or  malt  extract,  not containing  cocoa  or  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  [other  than  mixes
and  doughs  for  the  preparation of bakers’ wares of heading 1905]
9% 9% 18%  
III 14   [Omitted]        
III 15 1904 [other than
1904 10 20]
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
9% 9% 18%  
III 16 1905 Pastry,  cakes,  biscuits and  other  bakers’ wares,  whether  or  not  containing  cocoa; communion  wafers,  empty  cachets  of  a kind    suitable    for    pharmaceutical    use, sealing   wafers,   rice   paper   and   similar products[other  than  pizza  bread,  khakhra, plain chapatti or roti, bread, rusks, toasted
bread and similar toasted products
9% 9% 18%  
III 16A 2101 11, 2101 12
00
Extracts,   essences   and   concentrates   of coffee,  and  preparations  with  a  basis  of these  extracts, essences or concentrates or
with a basis of coffee
9% 9% 18%  
III 17 2101 20 All   goods   i.e   Extracts,   essences   and concentrates     of     tea     or     mate,     and preparations with a basis of these extracts,
essences or concentrates or with a basis of tea or mate
9% 9% 18%  
III 18   [Omitted]        
III 19   [Omitted]        
III 20   [Omitted]        
III 21 2104 Soups     and     broths     and     preparations therefor;   homogenised    composite    food
preparations
9% 9% 18%  
III 22 2105 00 00 Ice cream and other edible ice, whether or
not containing cocoa
9% 9% 18%  
III 23 2106 Food  preparations  not  elsewhere
specified  or  included  [other  than  roasted gram,     sweetmeats,     batters     including idli/dosa      batter,      namkeens,      bhujia, mixture,    chabena    and    similar    edible preparations   in   ready   for   consumption form,  khakhra,  chutney  powder,  diabetic
foods
9% 9% 18%  
III 24 2201 Waters,    including    natural   or    artificial mineral  waters   and   aerated   waters,   not containing      added      sugar      or      other sweetening   matter   nor   flavoured   other than  Drinking  water  packed  in  20  litre
bottles
9% 9% 18%  
III 24A 2202 91 00, 2202
99 90
Other non-alcoholic  beverages [other than
tender  coconut  water and  caffeinated beverages
9% 9% 18%  
III 25 2207 Ethyl alcohol and  other  spirits,  denatured, of  any  strength  [other  than  ethyl  alcohol supplied  to  Oil  Marketing  companies  for
blending with motor spirit (petrol)
9% 9% 18%  
III 26 2209 Vinegar    and    substitutes    for    vinegar
obtained from acetic acid
9% 9% 18%  
III 26A 2404 12 00 Products      containing      nicotine      and intended        for        inhalation        without
combustion
9% 9% 18%  
III 26B 2404 91 00, 2404
92 00, 2404 99 00
Products      for      oral     application      or transdermal  application  or  for  application otherwise   than   orally   or   transdermally, containing  nicotine  and  intended  to  assist
tobacco use cessation
9% 9% 18%  
III 26C 2515 12 20, 2515
12 90
Marble and travertine, other than blocks 9% 9% 18%  
III 26D 2516 12 00 Granite, other than blocks 9% 9% 18%  
III 26E 2601 Iron   ores   and   concentrates,   including
roasted iron pyrites
9% 9% 18%  
III 26F 2602 Manganese      ores      and      concentrates,
including  ferruginous manganese ores and concentrates with a  manganese  content  of 20% or more, calculated on the dry weight
9% 9% 18%  
III 26G 2603 Copper ores and concentrates 9% 9% 18%  
III 26H 2604 Nickel ores and concentrates 9% 9% 18%  
III 26I 2605 Cobalt ores and concentrates 9% 9% 18%  
III 26J 2606 Aluminium ores and concentrates 9% 9% 18%  
III 26K 2607 Lead ores and concentrates 9% 9% 18%  
III 26L 2608 Zinc ores and concentrates 9% 9% 18%  
III 26M 2609 Tin ores and concentrates 9% 9% 18%  
III 26N 2610 Chromium ores and concentrates 9% 9% 18%  
III 27.   [Omitted]        
III 28. 2619 Slag,  dross  (other  than  granulated  slag), scalings    and    other    waste    from    the
manufacture of iron or steel
9% 9% 18%  
III 29. 2620 Slag, ash and residues (other than from the manufacture  of  iron  or  steel)  containing
metals, arsenic or their compounds
9% 9% 18%  
III 30. 2621 Other  slag  and  ash,  including  seaweed ash   (kelp);   ash   and   residues   from   the incineration of municipal waste [other than
fly ash]
9% 9% 18%  
III 30A 2706 Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars 9% 9% 18%  
III 31. 2707 Oils  and  other  products  of the  distillation of   high   temperature   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
9% 9% 18%  
III 32. 2708 Pitch  and  pitch  coke,  obtained  from  coal
tar or from other mineral tars
9% 9% 18%  
III 33. 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, not in GST
9% 9% 18%  
III 34 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]
9% 9% 18%  
III 35 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 coloured
9% 9% 18%  
III 36 2713 Petroleum  coke,  petroleum  bitumen  and
other  residues of petroleum oils or of oils obtained from bituminous minerals
9% 9% 18%  
III 37 2714 Bitumen  and  asphalt,  natural;  bituminous or oil  shale  and  tar  sands;  asphaltites  and
asphaltic rocks
9% 9% 18%  
III 38 2715 Bituminous   mixtures   based   on   natural asphalt,  on natural bitumen,  on petroleum bitumen,  on  mineral  tar  or on  mineral tar
pitch  (for   example,   bituminous   mastics, cut-backs)
9% 9% 18%  
III 39 28 All  inorganic  chemicals  [other  than  those specified  in  the  Schedule  for  exempted goods  or  other  Rate  Schedules  for  goods
including    Fertilizer    grade    Phosphoric acid
9% 9% 18%  
III 40 29 All organic chemicals other than giberellic acid 9% 9% 18%  
III 41   [Omitted]        
III 42 3102 Mineral       or        chemical        fertilisers,
nitrogenous,        which   are clearly not to be used as fertilizers
9% 9% 18%  
III 43 3103 Mineral or chemical fertilisers, phosphatic,
which   are   clearly   not   to   be   used   as fertilizers
9% 9% 18%  
III 44 3104 Mineral  or  chemical  fertilisers,  potassic, which   are   clearly   not   to   be   used   as
fertilizers
9% 9% 18%  
III 45 3105 Mineral  or  chemical  fertilisers  containing two  or  three  of  the  fertilising  elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross
weight  not  exceeding  10  kg,  which  are clearly not to be used as fertilizers
9% 9% 18%  
III 46 3201 Tanning    extracts   of   vegetable    origin; tannins  and  their  salts,  ethers,  esters  and other    derivatives    (other    than    Wattle extract,     quebracho     extract,     chestnut
extract)
9% 9% 18%  
III 47 3202 Synthetic    organic    tanning    substances; inorganic    tanning    substances;    tanning preparations,   whether   or   not   containing
natural   tanning   substances   (other   than Enzymatic preparations for pre-tanning)
9% 9% 18%  
III 48 3203 Colouring  matter  of  vegetable  or  animal origin    (including    dyeing    extracts    but excluding  animal  black),  whether  or  not chemically     defined;     preparations     as specified  in  Note  3  to  this  Chapter  based on colouring matter of vegetable or animal
origin
9% 9% 18%  
III 49 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
9% 9% 18%  
III 50 3205 Colour  lakes;  preparations  as  specified  in Note  3  to  this  Chapter  based  on  colour
lakes
9% 9% 18%  
III 51 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
9% 9% 18%  
III 52 3207 Prepared  pigments,  prepared  opacifiers, prepared    colours,    vitrifiable    enamels, glazes,  engobes  (slips),  liquid  lustres,  and other similar preparations of a kind used in ceramic,   enamelling   or   glass   industry;
glass  frit  or  other  glass,  in  the  form  of powder, granules or flakes
9% 9% 18%  
III 52A 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
9% 9% 18%  
III 52B 3209 Paints  and  varnishes  (including  enamels and lacquers) based on synthetic polymers or  chemically  modified  natural  polymers, dispersed   or   dissolved   in   an   aqueous
medium
9% 9% 18%  
III 52C 3210 Other   paints   and   varnishes   (including enamels,      lacquers     and     distempers); prepared water pigments of a kind used for
finishing leather
9% 9% 18%  
III 53 3211 00 00 Prepared driers 9% 9% 18%  
III 54 3212 Pigments (including  metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping  foils;  dyes  and  other  colouring
matter  put  up  in  forms  or  packings  for retail sale
9% 9% 18%  
III 54A 3213 Artists’, students’ or signboard painters’ colours,     modifying     tints,     amusement colours and the like, in tablets, tubes, jars, bottles,   pans   or   in   similar   forms   or
packings
9% 9% 18%  
III 54B 3214 Glaziers’    putty,    grafting    putty,    resin cements,  caulking  compounds  and  other mastics;  painters’  fillings;  non-  refractory surfacing  preparations  for  facades,  indoor
walls, floors, ceilings or the like
9% 9% 18%  
III 54C 3215 All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink 9% 9% 18%  
III 55    [Omitted]        
III 56 3301 Essential     oils     (terpeneless     or     not), including      concretes      and      absolutes; resinoids;           extracted           oleoresins; concentrates  of  essential  oils  in  fats,  in fixed oils, in waxes or the like, obtained by enfleurage   or   maceration;   terpenic   by- products  of  the  deterpenation  of  essential oils;    aqueous    distillates    and    aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc.,     Flavouring     essences     all     types
(including  those  for  liquors),  Attars of all kinds in fixed oil bases
9% 9% 18%  
III 57 3302 Mixtures   of  odoriferous   substances   and mixtures   (including   alcoholic   solutions) with  a   basis   of  one   or   more  of  these substances, of a kind used as raw materials in  industry;  other  preparations  based  on odoriferous substances, of a kind used  for the   manufacture   of   beverages;   such   as Synthetic   perfumery   compounds   [other than    Menthol    and    menthol    crystals, Peppermint  (Mentha  Oil),  Fractionated  / de-terpenated   mentha   oil  (DTMO),   De- mentholised   oil   (DMO),   Spearmint   oil,
Mentha piperita oil]
9% 9% 18%  
III 57A 3303 Perfumes and toilet waters 9% 9% 18%  
III 58 [3304 Beauty    or    make-up    preparations    and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure
12     preparations     other     than     kajal, Kumkum, Bindi, Sindur, Alta
9% 9% 18%  
III 59 3305 Preparations  for  use  on the  hair  [except
Mehendi pate in Cones]
9% 9% 18%  
III 60 [3306 Preparations  for  oral  or  dental  hygiene, including    denture    fixative    pastes    and powders;  yarn  used  to  clean  between  the teeth   (dental   floss),   in   individual  retail
packages [other than tooth powder]
9% 9% 18%  
III 60A 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 odoriferous preparations which operate   by   burning,   agarbattis,   lobhan, dhoop batti, dhoop, sambhrani] 9% 9% 18%  
III 61 3401 Soap; organic  surface-active  products  and preparations for use as soap, in the form of bars,   cakes,   moulded   pieces   or   shapes, whether  or  not  containing  soap;  organic surface  active  products  and  preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or  not  containing  soap;  paper,  wadding, felt  and  nonwovens,  impregnated,  coated or covered with soap or detergent 9% 9% 18%  
III 61A 3402 Organic  surface-active  agents  (other  than soap);        surface-active        preparations, washing  preparations  (including  auxiliary washing     preparations)     and     cleaning preparations,   whether   or   not   containing soap,  other  than  those  of  heading  3401 [other than Sulphonated castor oil, fish oil
or sperm oil]
9% 9% 18%  
III 61B 3403 Lubricating       preparations       (including
cutting-oil   preparations,   13   bolt   or   nut release   preparations,   anti-rust   or   anti- corrosion  preparations  and  mould  release preparations,   based   on   lubricants)   and preparations  of  a  kind  used  for  the  oil  or grease    treatment    of    textile    materials, leather,   furskins  or  other   materials,   but excluding preparations containing, as basic constituents,  70%  or  more  by  weight  of petroleum  oils  or  of  oils  obtained  from
bituminous minerals
9% 9% 18%  
III 62 3404 Artificial waxes and prepared waxes 9% 9% 18%  
III 62A 3405 Polishes     and     creams,     for     footwear, furniture,    floors,    coachwork,    glass   or metal,  scouring  pastes  and  powders  and similar preparations (whether or not in the form of paper,  wadding,  felt,  nonwovens, cellular     plastics     or     cellular     rubber, impregnated,  coated or covered  with such preparations), excluding waxes of heading
3404
9% 9% 18%  
III 63 3407 Modelling pastes, including those put up for   children's   amusement;   Preparations known   as   “dental   wax”   or   as   “dental impression compounds”, put up in sets, in packings   for   retail   sale   or   in   plates, horseshoe  shapes,  sticks  or  similar  forms; other preparations for use in dentistry, with
a  basis  of  plaster  (of  calcined  gypsum  or calcium sulphate)
9% 9% 18%  
III 64 3501 Casein,    caseinates    and    other    casein
derivatives; casein glues
9% 9% 18%  
III 65 3502 Albumins  (including  concentrates  of  two or   more   whey   proteins,   containing   by weight   more   than   80%   whey   proteins, calculated on the dry matter), albuminates
and other albumin derivatives
9% 9% 18%  
III 66 3503 Gelatin  (including  gelatin  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
9% 9% 18%  
III 67 3504 Peptones    and    their    derivatives;    other protein  substances  and  their  derivatives, not  elsewhere  specified  or  included;  hide
powder,     whether     or     not     chromed; including Isolated soya protein
9% 9% 18%  
III 68 3505 Dextrins  and  other  modified  starches  (for example,     pregelatinised     or     esterified starches);  glues  based  on  starches,  or  on
dextrins or other modified starches
9% 9% 18%  
III 69 3506 Prepared     glues     and     other     prepared adhesives,    not    elsewhere    specified    or included; 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
9% 9% 18%  
III 70 3507 Enzymes, prepared enzymes 9% 9% 18%  
III 71 3601 Propellant powders 9% 9% 18%  
III 71A 3602 Prepared  explosives,  other than propellant
powders; such as Industrial explosives”;
9% 9% 18%  
III 72 3603 Safety      Fuses;      Detonating      Cords;
Percussion  or  Detonating  Caps;  Igniters; Electric Detonators
9% 9% 18%  
III 72A 3604 Fireworks,  signalling  flares,  rain  rockets,
fog signals and other pyrotechnic articles
9% 9% 18%  
III 73   [Omitted]        
III 73A 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
9% 9% 18%  
III 74 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)
9% 9% 18%  
III 75 3702 Photographic   film   in   rolls,   sensitised, unexposed,   of   any   material   other   than paper, paperboard or textiles; instant  print
film in rolls, sensitised, unexposed
9% 9% 18%  
III 76 3703 Photographic     paper,     paperboard     and
textiles, sensitised, unexposed
9% 9% 18%  
III 77 3704 Photographic       plates,       film,       paper,
paperboard  and  textiles,  exposed  but  not developed
9% 9% 18%  
III 78 3706 Photographic   plates   and   films,   exposed and      developed,      whether      or      not incorporating   sound   track   or   consisting
only of sound track, for feature films
9% 9% 18%  
III 79 3707 Chemical   preparations   for   photographic uses     (other     than     varnishes,     glues, adhesives     and     similar     preparations); unmixed  products  for  photographic  uses, put  up in measured portions or put  up for
retail sale in a form ready for use
9% 9% 18%  
III 80 3801 Artificial    graphite;    colloidal   or    semi- colloidal  graphite;  preparations  based  on graphite  or  other  carbon  in  the  form  of pastes,    blocks,    plates   or   other    semi-
manufactures
9% 9% 18%  
III 81 3802 Activated     carbon;     activated     natural mineral  products;  animal  black,  including
spent animal black
9% 9% 18%  
III 82 3803 00 00 Tall oil, whether or not refined 9% 9% 18%  
III 83 3804 Residual   lyes   from  the   manufacture   of wood  pulp,  whether  or  not  concentrated,
desugared or chemically treated, including lignin sulphonates
9% 9% 18%  
III 84 3805 Gum,   wood  or   sulphate   turpentine   and other    terpenic    oils    produced    by    the distillation or other treatment of coniferous woods;      crude       dipentene;      sulphite turpentine  and  other  crude  para-cymene; pine  oil  containing  alpha-terpineol  as  the
main constituent
9% 9% 18%  
III 85 3806 Rosin   and   resin   acids,   and   derivatives
thereof;  rosin  spirit   and  rosin  oils;  run gums
9% 9% 18%  
III 86 3807 Wood  tar;  wood  tar  oils;  wood  creosote; wood  naphtha;  vegetable  pitch;  brewers'
pitch  and  similar  preparations  based  on rosin, resin acids or on vegetable pitch
9% 9% 18%  
III 87 3808 Insecticides,      rodenticides,      fungicides, herbicides,   anti-sprouting   products   and plant-growth  regulators,  disinfectants  and similar products [other than bio-pesticides mentioned against S. No. 78A of schedule
-II
9% 9% 18%  
III 88 3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products  and  preparations  (for  example, dressings and mordants), of a kind used in the textile, paper, leather or like industries,
not elsewhere specified or included
9% 9% 18%  
III 89 3810 Pickling  preparations  for  metal  surfaces; fluxes and other auxiliary preparations for soldering,  brazing  or  welding;  soldering, brazing  or  welding  powders  and  pastes consisting  of  metal  and  other  materials; preparations  of  a  kind  used  as  cores  or
coatings for welding electrodes or rods
9% 9% 18%  
III 89A 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”
9% 9% 18%  
III 90 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
9% 9% 18%  
III 90A 3813 Preparations     and     charges     for     fire- extinguishers;  charged  fire  extinguishing grenades 9% 9% 18%  
III 90B 3814 Organic  composite  solvents  and  thinners,
not    elsewhere    specified    or    included; prepared paint or varnish removers
9% 9% 18%  
III 91 3815 Reaction   initiators,   reaction   accelerators
and  catalytic  preparations,  not  elsewhere specified or included
9% 9% 18%  
III 92 3816 Refractory   cements,   mortars,   concretes and    similar    compositions,    other    than
products of heading 3801
9% 9% 18%  
III 93 3817 Mixed       alkylbenzenes       and       mixed
alkylnaphthalenes,   other   than   those   of heading 2707 or 2902
9% 9% 18%  
III 94 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]
9% 9% 18%  
III 94A 3819 Hydraulic  brake  fluids  and  other  prepared liquids   for   hydraulic   transmission,   not containing or containing less than 70% by
weight  of  petroleum  oils  or  oils  obtained from bituminous minerals
9% 9% 18%  
III 94B 3820 Anti-freezing   preparations   and   prepared
de-icing fluids
9% 9% 18%  
III 95 3821 Prepared      culture      media      for      the development   or   maintenance   of   micro- organisms (including viruses and the  like)
or of plant, human or animal cells
9% 9% 18%  
III 96 3823 Industrial monocarboxylic fatty acids, acid
oils from refining; industrial fatty alcohols
9% 9% 18%  
III 97 3824 Prepared  binders  for  foundry  moulds  or cores; chemical products and  preparations of    the    chemical    or    allied    industries (including  those  consisting  of mixtures of natural  products),  not  elsewhere  specified
or included
9% 9% 18%  
III 98 3825 Residual products of the chemical or allied industries    not    elsewhere    specified    or included; [except municipal waste; sewage
sludge; other wastes specified in Note 6 to this Chapter.]
9% 9% 18%  
III 98A 3827 Mixtures         containing         halogenated derivatives     of     Methane,     Ethane     or Propane,    not    elsewhere    specified    or
included
9% 9% 18%  
III 99   [Omitted]        
III 100 3901 to 3913 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd    resins,    polyallyl    esters,    other polyesters;     polyamides;     Amino-resins, phenolic      resins      and      polyurethanes; silicones;   Petroleum   resins,   coumarone- indene resins, polyterpenes, polysulphides, polysulphones      and      other      products specified  in  Note  3  to  this  Chapter,  not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified  or   included;  Natural  polymers (for  example,  alginic  acid)  and  modified natural  polymers  (for  example,  hardened proteins,  chemical  derivatives  of  natural rubber),     not    elsewhere    specified    or
included; in primary forms
9% 9% 18%  
III 101 3914 Ion   exchangers   based   on   polymers   of
headings 3901 to 3913, in primary forms
9% 9% 18%  
III 101A 3915 Waste, Parings and Scrap, of Plastics 9% 9% 18%  
III 102   [Omitted]        
III 103 3916 Monofilament     of    which    any    cross- sectional  dimension  exceeds  1  mm,  rods, sticks  and  profile  shapes,  whether  or  not
surface-worked but  not otherwise worked, of plastics
9% 9% 18%  
III 104 3917 Tubes,    pipes   and    hoses,    and    fittings
therefor, of plastics
9% 9% 18%  
III 104A 3918 Floor coverings of plastics, whether or not
self-adhesive,  in  rolls  or  in  form  of  tiles; wall or ceiling coverings of plastics
9% 9% 18%  
III 105 3919 Self-adhesive   plates,   sheets,   film,   foil, tape, strip and other flat shapes, of plastics,
whether or not in rolls
9% 9% 18%  
III 106 3920 Other plates, sheets, film, foil and strip, of plastics,  non-cellular  and  not  reinforced, laminated,      supported      or      similarly
combined with other materials
9% 9% 18%  
III 107 3921 Other plates, sheets, film, foil and strip, of
plastics
9% 9% 18%  
III 107A 3922 Baths,  shower  baths,  sinks,  wash  basins,
bidets,   lavatory  pans,   seats  and  covers, flushing cisterns and similar sanitary ware
of plastics
9% 9% 18%  
III 108 3923 Articles  for the  conveyance  or  packing  of goods, of plastics; stoppers, lids, caps and other   closures,   of   plastics   (except   the
items covered in Sl. No. 80AA in Schedule II)
9% 9% 18%  
III 109 3924 Tableware,  kitchenware,  other  household articles  and  hygienic  or  toilet  articles,  of
plastics
9% 9% 18%  
III 110 3925 Builder's  wares  of  plastics,  not  elsewhere
specified
9% 9% 18%  
III 111 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
9% 9% 18%  
III 112 4002 Synthetic  rubber  and  factice  derived  from oils,  in  primary  forms  or  in  plates,  sheets or   strip;   mixtures   of   any   product   of heading  4001  with  any  product  of  this heading,  in  primary  forms  or  in  plates, sheets   or   strip;   such   as   Latex,   styrene butadiene  rubber,  butadiene  rubber  (BR), Isobutene-isoprene   (butyl)   rubber   (IIR), Ethylene-propylene-Non-conjugated  diene
rubber (EPDM)
9% 9% 18%  
III 113 4003 Reclaimed  rubber  in  primary  forms  or  in
plates, sheets or strip
9% 9% 18%  
III 114 4004 powders and granules obtained from waste, parings and scrap of rubber (other than  hard
rubber)
9% 9% 18%  
III 115 4005 Compounded    rubber,    unvulcanised,    in
primary forms or in plates, sheets or strip
9% 9% 18%  
III 116 4006 Other forms (for example, rods, tubes and
profile  shapes)  and  articles  (for  example, discs and rings), of unvulcanised rubber
9% 9% 18%  
III 117 4007 Vulcanised  rubber  thread  and  cord,  other
than latex rubber thread
9% 9% 18%  
III 118 4008 Plates,   sheets,   strip,   rods   and   profile
shapes,  of  vulcanised  rubber  other  than hard rubber
9% 9% 18%  
III 119 4009 Tubes,   pipes   and   hoses,   of   vulcanised rubber   other   than  hard  rubber,   with  or without  their  fittings  (for  example,  joints,
elbows, flanges)
9% 9% 18%  
III 120 4010 Conveyor or transmission belts or belting,
of vulcanised rubber
9% 9% 18%  
III 121 4011 Rear  Tractor  tyres  and  rear  tractor  tyre
tubes
9% 9% 18%  
III 121A 4012 Retreaded   or   used   pneumatic   tyres   of rubber;  solid  or  cushion  tyres,  tyre  treads
and tyre flaps, of rubber
9% 9% 18%  
III
121B
4013 Inner tubes of rubber [other than of a kind used  on/in  bicycles,  cycle-rickshaws  and
three  wheeled  powered  cycle  rickshaws; and Rear Tractor tyre tubes]
9% 9% 18%  
III 122 4014 Hygienic     or     pharmaceutical     articles (including   teats),   of   vulcanised   rubber other  than  hard  rubber,  with  or  without fittings of hard  rubber; such as Hot  water bottles,    Ice    bags    [other    than    Sheath contraceptives,     Rubber     contraceptives, male   (condoms),   Rubber   contraceptives, female   (diaphragms),   such   as   cervical
caps]
9% 9% 18%  
III 123 4015 Articles      of      apparel      and      clothing accessories  (including  gloves,  mittens and mitts),   for   all   purposes,   of   vulcanised
rubber  other  than  hard  rubber  [other  than Surgical gloves]
9% 9% 18%  
III 123A 4016 Other articles of vulcanised rubber other than   hard   rubber   [other   than   erasers,
rubber bands]
9% 9% 18%  
III 123B 4017 Hard  rubber  (for  example  ebonite)  in  all
forms, other than waste and scrap; articles of hard rubber
9% 9% 18%  
III 123C 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
9% 9% 18%  
III 124 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    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]
9% 9% 18%  
III 124A 4203 Articles      of      apparel      and      clothing accessories,  of  leather  or  of  composition leather    [other    than    gloves    specially
designed for use in sports]
9% 9% 18%  
III 124B 4205 Other articles of leather or of composition
leather
9% 9% 18%  
III 124C 4206 Articles of gut (other than silk-worm gut),
of   goldbeater's   skin,   of   bladders   or   of tendons
9% 9% 18%  
III 125   [Omitted]        
III 126   [Omitted]        
III 127   [Omitted]        
III 128   [Omitted]        
III 129   [Omitted]        
III 130   [Omitted]        
III 131 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.
9% 9% 18%  
III 132 4302 Tanned   or   dressed   furskins   (including heads,   tails,   paws   and   other   pieces   or cuttings),    unassembled,    or    assembled
(without  the  addition  of  other  materials) other than those of heading 4303
9% 9% 18%  
III 132A 4303 Articles  of  apparel,  clothing  accessories
and other articles of furskin
9% 9% 18%  
III 133 4304 Artificial fur and articles thereof 9% 9% 18%  
III 134 4403 Wood in the rough 9% 9% 18%  
III 135 4407 Wood sawn or chipped 9% 9% 18%  
III 136 4408 Sheets   for   veneering   (including   those obtained  by  slicing  laminated  wood),  for plywood  or  for  similar  laminated  wood and other wood, sawn lengthwise, sliced or peeled,   whether   or   not   planed,   sanded, spliced  or  end-jointed,  of  a  thickness  not exceeding  6  mm  [other  than  for  match
splints]
9% 9% 18%  
III 137 4409 Wood   (including   strips   and   friezes   for parquet       flooring,       not       assembled) continuously   shaped   (tongued,   grooved, rebated,    chamfered,    v-jointed,    beaded, moulded, rounded or the like) along any of its  edges  or  faces,  whether  or  not  planed,
sanded  or end-jointed  [other than bamboo flooring]
9% 9% 18%  
III 137A 4410 Particle board, Oriented Strand Board and similar  board  (for  example,  wafer  board) of   wood   or   other   ligneous   materials, whether or not agglomerated with resins or other   organic   binding   substances,   other
than specified boards
9% 9% 18%  
III 137B 4411 Fibre  board  of  wood  or  other  ligneous materials,   whether   or   not   bonded   with resins  or  other  organic  substances,  other
than specified boards
9% 9% 18%  
III 137C 4412 Plywood,   veneered   panels   and   similar
laminated wood
9% 9% 18%  
III 137D 4413 Densified  wood,  in  blocks,  plates,  strips,
or profile shapes
9% 9% 18%  
III 137E 4414 Wooden        frames        for        paintings,
photographs, mirrors or similar objects
9% 9% 18%  
III 137F 4418 Builders’  joinery  and  carpentry  of  wood,
including cellular wood panels, assembled flooring panels, shingles and shakes other
than bamboo wood building joinery
9% 9% 18%  
III 137G 4421 Wood  paving  blocks,  articles  of densified wood not elsewhere included or specified, Parts of domestic  decorative  articles  used
as tableware and kitchenware
9% 9% 18%  
III 138 44 or any Chapter Resin  bonded  bamboo  mat  board,  with or
without veneer in between
9% 9% 18%  
III 139 44 or any Chapter Bamboo flooring tiles 9% 9% 18%  
III 140   [Omitted]        
III 141 4501 Waste cork; crushed, granulated or ground cork 9% 9% 18%  
III 142   [Omitted]        
III 143   [Omitted]        
III 144   [Omitted]        
III 145 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
9% 9% 18%  
III 146 4806
[Except 4806 20
00, 4806 40 10]
Vegetable  parchment,  tracing  papers  and other   glazed   transparent   or   translucent papers,   in   rolls   or   sheets   (other   than
greaseproof paper, glassine paper)
9% 9% 18%  
III 147 4809 Carbon  paper,  self-copy  paper  and  other copying    or   transfer    papers   (including coated or impregnated paper for duplicator
stencils  or  offset  plates),  whether  or  not printed, in rolls or sheets
9% 9% 18%  
III 148 4811 Paper,  paperboard,  cellulose  wadding  and webs     of     cellulose      fibres,      coated, impregnated,   covered,   surface-coloured, surface-decorated  or  printed,  in  rolls  or rectangular  (including  square)  sheets,  of any  size,  other  than  goods  of  the  kind
described  in  heading  4803,  4809  or  4810
9% 9% 18%  
III 149 4812 Filter  blocks,  slabs  and  plates,  of  paper pulp 9% 9% 18%  
III 150 4813 Cigarette paper, whether or not cut to size
or in the form of booklets or tubes
9% 9% 18%  
III 150A 4814 Wall  paper   and  similar   wall  coverings;
window transparencies of paper
9% 9% 18%  
III 151 4816 Carbon  paper,  self-copy  paper  and  other copying   or   transfer   papers   (other   than those of heading 4809), duplicator stencils and offset  plates, of paper, whether or not
put up in boxes
9% 9% 18%  
III 152 4817
[Except 4817 30]
Envelopes, letter cards, plain postcards and correspondence     cards,     of     paper     or paperboard;  [other  than  boxes,  pouches, wallets   and    writing    compendiums,    of paper    or    paperboard,    containing    an
assortment  of  paper  stationery  including writing blocks]
9% 9% 18%  
III 153 4818 Toilet  paper  and  similar  paper,  cellulose wadding  or  webs  of cellulose  fibres,  of a kind    used    for    household    or    sanitary purposes, in rolls of a width not exceeding
36    cm,    or    cut    to    size    or    shape; handkerchiefs,   cleansing   tissues,   towels, table cloths, serviettes, napkins for babies, tampons,      bed      sheets      and      similar household,   sanitary   or   hospital   articles, articles      of      apparel      and      clothing accessories, or paper pulp, paper, cellulose
wadding or webs of cellulose fibres
9% 9% 18%  
III 153A 4819 Cartons,   boxes,   cases,   bags   and   other packing  containers,  of  paper,  paperboard, cellulose  wadding  or   webs  of  cellulose fibres;  box  files,  letter  trays,  and  similar articles,  of paper  or  paperboard  of a  kind used in offices, shops or the like 9% 9% 18%  
III 154 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]
9% 9% 18%  
III 155. 4821 Paper  or  paperboard  labels  of  all  kinds,
whether or not printed
9% 9% 18%  
III 156. 4822 Bobbins, spools, cops and similar supports of    paper    pulp,    paper    or    paperboard
(whether or not perforated or hardened)
9% 9% 18%  
III 157. 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” 
9% 9% 18%  
III 157A 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.
9% 9% 18%  
III 157B 4907 Unused postage, revenue or similar stamps of  current  or  new  issue  in  the  country  in which    they    have,    or    will    have,    a recognised   face   value;   stamp-impressed paper;   banknotes;   cheque   forms;   stock, share   or   bond   certificates   and   similar documents of title (other than Duty Credit Scrips ) ; Cheques, loose or in book form 9% 9% 18%  
III 157C 4908 Transfers (decalcomanias). 9% 9% 18%  
III 157D 4909 Printed   or   illustrated   postcards;   printed cards bearing personal greetings, messages or     announcements,     whether     or     not
illustrated,  with  or  without  envelopes  or trimmings.
9% 9% 18%  
III 157E 4910 Calendars  of  any  kind,  printed,  including
calendar blocks.
9% 9% 18%  
III 157F 4911 Other   printed   matter,   including   printed pictures  and  photographs;  such  as  Trade advertising         material,         Commercial catalogues  and  the  like,  printed  Posters,
Commercial    catalogues,    Printed    inlay cards,  Pictures,  designs  and  photographs, Plan    and    drawings    for    architectural engineering,       industrial,       commercial, topographical      or      similar      purposes reproduced  with  the  aid  of  computer  or
any other devices.
9% 9% 18%  
III 158   [Omitted        
III 159 5402, 5404, 5406 All  goods  other  than  synthetic  filament
yarns
9% 9% 18%  
III 160 5403, 5405, 5406 All  goods  other  than  artificial  filament
yarns
9% 9% 18%  
III 161 5501, 5502 Synthetic or artificial filament tow 9% 9% 18%  
III 162 5503, 5504, 5506,
5507
Synthetic or artificial staple fibres 9% 9% 18%  
III 163 5505 Waste of manmade fibres 9% 9% 18%  
III 163A 56012200 Cigarette Filter rods 9% 9% 18%  
III 163B 3923 or 6305 Woven and  non-woven  bags and  sacks of polyethylene or polypropylene strips or the like,  whether  or  not  laminated,  of  a  kind
used for packing of goods
9% 9% 18%  
III 163C 6305 32 00 Flexible intermediate bulk containers 9% 9% 18%  
III 164   [Omitted]        
III 165   [Omitted]         
III 166 6401 Waterproof footwear  with outer  soles and uppers of rubber or of plastics, the uppers of which  are  neither  fixed  to  the  sole  nor assembled  by  stitching,  riveting,  nailing,
screwing, plugging or similar processes
9% 9% 18%  
III 167 6402 Other footwear with outer soles and uppers
of rubber or plastics
9% 9% 18%  
III 168 6403 Footwear   with   outer   soles   of   rubber,
plastics, leather or composition leather and uppers of leather
9% 9% 18%  
III 169 6404 Footwear   with   outer   soles   of   rubber, plastics, leather or composition leather and
uppers of textile materials
9% 9% 18%  
III 170 6405 Other footwear 9% 9% 18%  
III 171 6406 Parts    of    footwear    (including    uppers whether or not attached to soles other than outer   soles);   removable    in-soles,   heel cushions   and    similar    articles;   gaiters,
leggings   and   similar   articles,   and   parts thereof
9% 9% 18%  
III 172 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
9% 9% 18%  
III 173 6502 Hat-shapes, plaited or made by assembling strips  of  any  material,  neither  blocked  to shape, nor with made brims, nor lined, nor
trimmed
9% 9% 18%  
III 174 6504 00 00 Hats  and  other  headgear,  plaited  or  made
by   assembling   strips   of   any   material, whether or not lined or trimmed
9% 9% 18%  
III 175 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
9% 9% 18%  
III 176 6506 Other  headgear,  whether  or  not  lined  or
trimmed
9% 9% 18%  
III 177 6507 Head-bands,       linings,       covers,       hat
foundations,     hat     frames,     peaks    and chinstraps, for headgear
9% 9% 18%  
III 177A 6702 Artificial  flowers,  foliage  and  fruit  and parts  thereof;  articles  made  of  artificial
flowers, foliage or fruit
9% 9% 18%  
III 177B 6703 Wool or other  animal hair  or other textile
materials, prepared for use in making wigs or the like
9% 9% 18%  
III 177C 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
9% 9% 18%  
III 177D 6801 Setts, curbstones and flagstones, of natural
stone (except slate)
9% 9% 18%  
III 177E 6802 Worked   monumental   or   building   stone (except slate) and 17 articles thereof, other than goods of heading 6801; mosaic cubes and  the  like,  of  natural  stone  (including slate),   whether   or   not   on   a   backing; artificially   coloured   granules,   chippings and   power,   of   natural  stone   (including slate)    [other    than    statues,    statuettes, pedestals;   high   or   low   reliefs,   crosses, figures   of   animals,   bowls,   vases,   cups, cachou boxes, writing sets, ashtrays, paper weights,  artificial  fruit  and  foliage,  etc.; other   ornamental   goods   essentially   of
stone ][except the items covered in Sl. No. 123 in Schedule I]
9% 9% 18%  
III 177F 6803 Worked  slate  and  articles  of  slate  or  of
agglomerated slate
9% 9% 18%  
III 178 6804 Millstones,   grindstones,   grinding  wheels and   the   like,   without   frameworks,   for grinding, sharpening, polishing, trueing or cutting,   hand   sharpening   or   polishing stones, and parts thereof, of natural stone, of   agglomerated    nllatural   or    artificial abrasives,  or of ceramics,  with or without
parts of other materials
9% 9% 18%  
III 179 6805 Natural  or  artificial  abrasive  powder  or grain,  on  a  base  of  textile  material,  of paper, of paperboard or of other materials, whether  or  not  cut  to  shape  or  sewn  or
otherwise made up
9% 9% 18%  
III 180 6806 Slag  wool,  rock  wool and  similar  mineral wools;   exfoliated   vermiculite,   expanded clays,  foamed  slag  and  similar  expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound- absorbing   mineral   materials,   other   than those of heading  6811  or  6812 or  chapter
69
9% 9% 18%  
III [180A 6807 Articles  of  asphalt  or  of  similar  material
(for  example,  petroleum  bitumen  or  coal tar pitch)
9% 9% 18%  
III 180B 6808 Panels,  boards,  tiles,  blocks  and  similar articles  of  vegetable  fibre,  of  straw  or  of
shavings, chips, particles, sawdust or other waste,    of    wood,    agglomerated    with
cement, plaster or other mineral binders
9% 9% 18%  
III 180C 6809 Articles   of   plaster   or   of   compositions based  on  plaster;  such  as  Boards,  sheets, panels,   tiles   and   similar   articles,   not
ornamented
9% 9% 18%  
III 181. 6810 Articles  of  cement,   of  concrete  or  of
artificial      stone,      whether      or      not reinforced
9% 9% 18%  
III 182. 6811 Articles  of  asbestos-cement,  of  cellulose
fibre-cement or the like
9% 9% 18%  
III 182A 6812 Fabricated 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
9% 9% 18%  
III 182B 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
9% 9% 18%  
III 182C 6814 Worked    mica    and    articles    of    mica, including   agglomerated   or   reconstituted mica, whether or not on a support of paper,
paperboard or other materials
9% 9% 18%  
III 182D 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]
9% 9% 18%  
III 182E 6901 Blocks,  tiles  and  other  ceramic  goods  of siliceous    fossil    meals    (for    example, kieselguhr,   tripolite   or   diatomite)   or  of
similar siliceous earths
9% 9% 18%  
III 183 6902 Refractory bricks, blocks, tiles and similar refractory  ceramic   constructional  goods, other than those of siliceous fossil meals or
similar siliceous earths
9% 9% 18%  
III 184 6903 Other    refractory    ceramic    goods    (for example,     retorts,     crucibles,     muffles, nozzles,   plugs,   supports,   cupels,   tubes, pipes,  sheaths  and  rods),  other  than  those
of   siliceous   fossil   meals   or   of   similar siliceous earths
9% 9% 18%  
III 184A 6904 Ceramic  flooring  blocks,  support  or  filler
tiles and the like
9% 9% 18%  
III 184B 6905 Chimney-pots,    cowls,    chimney    liners,
architectural ornaments and  other  ceramic constructional goods
9% 9% 18%  
III 185 6906 Ceramic  pipes,  conduits,  guttering  and
pipe fittings
9% 9% 18%  
III 185A 6907 Ceramic  flags  and  paving,  hearth  or  wall tiles;  ceramic  mosaic  cubes  and  the  like, whether  or  not  on  a  backing;  finishing
ceramics
9% 9% 18%  
III 185B 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and  similar  receptacles  of  a  kind  used  in agriculture;  ceramic  pots,  jars  and  similar articles of
a kind used for the conveyance or packing of goods
9% 9% 18%  
III 185C 6910 Ceramic  sinks,  wash  basins,  wash  basin pedestals, baths, bidets, water closet  pans,
flushing    cisterns,    urinals    and    similar sanitary fixtures
9% 9% 18%  
III 185D 6914 Other ceramic articles 9% 9% 18%  
III 186   [Omitted]        
III 187   [Omitted]        
III 188   [Omitted]        
III 189 7002 Glass in  balls (other than microspheres of
heading 70.18), rods or tubes, unworked
9% 9% 18%  
III 189A 7003 Cast  glass  and  rolled  glass,  in  sheets  or
profiles,    whether    or    not    having    an absorbent,    reflecting    or    non-reflecting
layer, but not otherwise worked
9% 9% 18%  
III 189B 7004 Drawn  glass  and  blown  glass,  in  sheets, whether   or   not   having   an   absorbent, reflecting  or  non-reflecting  layer,  but  not
otherwise worked
9% 9% 18%  
III 189C 7005 Float glass and surface ground or polished glass,  in sheets,  whether  or  not  having  an absorbent,    reflecting    or    non-reflecting
layer, but not otherwise worked
9% 9% 18%  
III 189D 7006 00 00 Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or  otherwise  worked,  but  not  framed  or
fitted with other materials
9% 9% 18%  
III 189E 7007 Safety   glass,    consisting    of   toughened
(tempered) or 19 laminated glass
9% 9% 18%  
III 189F 7008 Multiple-walled insulating units of glass 9% 9% 18%  
III 189G 7009 Glass   mirrors,   whether   or   not   framed,
including rear-view mirrors
9% 9% 18%  
III 190 7010 Carboys,  bottles,  flasks,  jars,  pots,  phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing
of    goods;    preserving    jars    of    glass; stoppers, lids and other closures, of glass
9% 9% 18%  
III 190A 7011 Glass   envelopes   (including   bulbs   and tubes),   open,   and   glass   parts   thereof, without   fittings,   for   electric   lamps   and light   sources,   cathode   ray   tube   or   the
like
9% 9% 18%  
III 191. 7013 Glassware   of   a   kind   used   for   table, kitchen, toilet, office, indoor decoration or similar    purposes    (other    than    that    of
heading 7010 or 7018)
9% 9% 18%  
III 191A 7014 Signalling  glassware  and  optical elements
of   glass   (other   than   those   of   heading 7015), not optically worked
9% 9% 18%  
III 192. 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
9% 9% 18%  
III 192A 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
9% 9% 18%  
III 193 7017 Laboratory,   hygienic   or   pharmaceutical
glassware,   whether   or  not  graduated  or calibrated
9% 9% 18%  
III 194 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  imitaion  jewelery;  glass  microsphers
not exceeding 1 mm in diameter
9% 9% 18%  
III 195 7019 Glass  fibres  (including  glass  wool)  and articles    thereof    (for     example,     yarn,
rovings, woven fabrics)
9% 9% 18%  
III 195A 7020 Other  articles  of glass  [other  than  Globes for    lamps    and    lanterns,    Founts    for kerosene  wick  lamps,  Glass  chimneys  for
lamps and lanterns
9% 9% 18%  
III 196 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms 9% 9% 18%  
III 197 7202 Ferro-alloys 9% 9% 18%  
III 198 7203 Ferrous    products    obtained    by    direct reduction  of  iron  ore  and  other  spongy ferrous   products,   in   lumps,   pellets   or similar   forms;   iron   having   a   minimum
purity  by  weight  of  99.94%,  in  lumps, pellets or similar forms
9% 9% 18%  
III 199 7204 Ferrous  waste  and  scrap;  remelting  scrap
ingots of iron or steel
9% 9% 18%  
III 200 7205 Granules    and    powders,    of    pig    iron, spiegeleisen, iron or steel 9% 9% 18%  
III 201 7206 Iron and non-alloy steel in ingots or other primary  forms  (excluding  iron  of  heading
7203)
9% 9% 18%  
III 202 7207 Semi-finished   products  of   iron  or   non-
alloy steel
9% 9% 18%  
III 203 7208 to 7212 All  flat-rolled  products  of  iron  or  non-
alloy steel
9% 9% 18%  
III 204 7213 to 7215 All bars and rods, of iron or non-alloy steel 9% 9% 18%  
III 205 7216 Angles, shapes and sections of iron or non-
alloy steel
9% 9% 18%  
III 206 7217 Wire of iron or non-alloy steel 9% 9% 18%  
III 207 7218 Stainless  steel  in  ingots  or  other  primary forms;  semi-finished  products  of  stainless
steel
9% 9% 18%  
III 208 7219, 7220 All flat-rolled products of stainless steel 9% 9% 18%  
III 209 7221, 7222 All bars and rods, of stainless steel 9% 9% 18%  
III 210 7223 Wire of stainless steel 9% 9% 18%  
III 211 7224 Other alloy steel in ingots or other primary forms;   semi-finished   products   of   other
alloy steel
9% 9% 18%  
III 212 7225, 7226 All flat-rolled products of other alloy steel 9% 9% 18%  
III 213 7227, 7228 All bars and rods of other alloy steel. 9% 9% 18%  
III 214 7229 Wire of other alloy steel 9% 9% 18%  
III 215 7301 Sheet piling of iron or steel, whether or not drilled,  punched  or  made  from assembled elements;    welded    angles,    shapes    and
sections, of iron or steel
9% 9% 18%  
III 216 7302 Railway   or   tramway   track   construction material  of  iron  or  steel,  the  following: rails,   check-rails   and   rack   rails,   switch blades, crossing frogs, point rods and other crossing  pieces,  sleepers (cross-ties),  fish- plates,  chairs,  chair  wedges,  sole  plates (base  plates),  rail clips bedplates,  ties and
other  material  specialized  for  jointing  or fixing rails
9% 9% 18%  
III 217 7303 Tubes,  pipes  and  hollow  profiles,  of  cast
iron
9% 9% 18%  
III 218 7304 Tubes,     pipes     and     hollow     profiles, seamless,  of iron (other  than cast  iron)  or
steel
9% 9% 18%  
III 219 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
9% 9% 18%  
III 220 7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or
similarly closed), of iron or steel
9% 9% 18%  
III 221 7307 Tube    or    pipe    fittings    (for    example,
couplings, elbows, sleeves), of iron or steel
9% 9% 18%  
III 222 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]
9% 9% 18%  
III 223 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
9% 9% 18%  
III 224 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, whether or not lined or heat-insulated, but
not   fitted   with   mechanical   or   thermal equipment
9% 9% 18%  
III 225 7311 Containers   for   compressed   or   liquefied
gas, of iron or steel
9% 9% 18%  
III 226 7312 Stranded wire, ropes, cables, plaited bands,
slings  and  the  like,  of  iron  or  steel,  not electrically insulated
9% 9% 18%  
III 227 7313 Barbed wire of iron or steel; twisted hoop or  single   flat   wire,   barbed  or  not,  and
loosely twisted double wire, of a kind used for fencing, of iron or steel
9% 9% 18%  
III 228 7314 Cloth   (including   endless   bands),   grill,
netting  and  fencing,  of  iron  or  steel wire;expanded metal of iron or steel
9% 9% 18%  
III 229 7315 Chain  and  parts  thereof,  of  iron  or  steel falling under 7315 20, 7315 81, 7315, 82,
7315 89, 7315 90
9% 9% 18%  
III 230 7316 Anchors,  grapnels  and  parts  thereof,  of
iron or steel
9% 9% 18%  
III 231 7317 Nails,   tacks,   drawing   pins,   corrugated nails,  staples (other than those  of  heading 8305) and similar articles, of iron or steel, whether   or   not   with   heads   of   other material,  but  excluding  such  articles  with
heads of copper
9% 9% 18%  
III 232 7318 Screws,  bolts,  nuts,  coach  screws,  screw hooks,  rivets,  cotters,  cotter-pins,  washers (including   spring   washers)   and   similar
articles, of iron or steel
9% 9% 18%  
III 233 7319   knitting  needles,  bodkins,  crochet hooks,   embroidery   stilettos   and   similar articles,  for  use  in  the  hand,  of  iron  or
steel; safety pins and other pins of iron or steel, not elsewhere specified or included
9% 9% 18%  
III 234 7320 Springs and leaves for springs, of iron and
steel
9% 9% 18%  
III 235 7321 Stoves, ranges, grates, cookers (including those  with  subsidiary  boilers  for  central heating),   barbecues,   braziers,   gas-rings, plate   warmers   and   similar   non-electric domestic  appliances,  and  parts thereof,  of iron or steel [other than Kerosene burners, kerosene  stoves  and  wood  burning  stoves
of iron or steel
9% 9% 18%  
III 235A 7322 Radiators     for     central     heating,     not electrically  heated,  and  parts  thereof,  of iron  or  steel;  air  heaters  and  hot  air  20 distributors  (including  distributors  which can  also  distribute  fresh  or  conditioned air), not electrically heated, incorporating a motor-driven   fan   or   blower,   and   parts
thereof, of iron or steel
9% 9% 18%  
III 236 7323 Iron   or   steel   wool;   pot   scourers   and
scouring or polishing pads, gloves and the like, of iron or steel
9% 9% 18%  
III 236A 7323 9410 Ghamella 9% 9% 18%  
III 236B 7324 Sanitary  ware  and  parts  thereof,  of  iron
and steel
9% 9% 18%  
III 237 7325 Other cast articles of iron or steel 9% 9% 18%  
III 238 7326 Other articles of iron or steel 9% 9% 18%  
III 239 7401 Copper        mattes;        cement        copper
(precipitated copper)
9% 9% 18%  
III 240 7402 Unrefined    copper;    copper    anodes    for
electrolytic refining
9% 9% 18%  
III 241 7403 Refined     copper     and     copper     alloys,
unwrought
9% 9% 18%  
III 242 7404 Copper waste and scrap 9% 9% 18%  
III 243 7405 Master alloys of copper 9% 9% 18%  
III 244 7406 Copper powders and flakes 9% 9% 18%  
III 245 7407 Copper bars, rods and profiles 9% 9% 18%  
III 246 7408 Copper wire 9% 9% 18%  
III 247 7409 Copper   plates,   sheets   and   strip,   of   a
thickness exceeding   0.15 mm
9% 9% 18%  
III 248 7410 Copper foils 9% 9% 18%  
III 249 7411 Copper tubes and pipes 9% 9% 18%  
III 250 7412 Copper tube or pipe  fittings (for example,
couplings, elbows, sleeves)
9% 9% 18%  
III 251 7413 Stranded wires and cables 9% 9% 18%  
III 252 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
9% 9% 18%  
III 252A 7418 All  goods  [other  than  table,  kitchen  or other     household    articles    of    copper;
Utensils]
9% 9% 18%  
III 253 7419 Other articles of copper other than Brass
Kerosene Pressure Stove
9% 9% 18%  
III 254 7501 Nickel  mattes,   nickel  oxide  sinters  and
other    intermediate    products   of   nickel metallurgy
9% 9% 18%  
III 255 7502 Unwrought nickel 9% 9% 18%  
III 256 7503 Nickel waste and scrap 9% 9% 18%  
III 257 7504 Nickel powders and flakes 9% 9% 18%  
III 258 7505 Nickel bars, rods, profiles and wire 9% 9% 18%  
III 259 7506 Nickel plates, sheets, strip and foil 9% 9% 18%  
III 260 7507 Nickel   tubes,   pipes   and   tube   or   pipe fittings  (for  example,  couplings,  elbows,
sleeves)
9% 9% 18%  
III 261 7508 Other articles of nickel 9% 9% 18%  
III 262 7601 Unwrought Aluminium 9% 9% 18%  
III 263 7602 Aluminium waste and scrap 9% 9% 18%  
III 264 7603 Aluminium powders and flakes 9% 9% 18%  
III 265 7604 Aluminium bars, rods and profiles 9% 9% 18%  
III 266 7605 Aluminium wire 9% 9% 18%  
III 267 7606 Aluminium  plates,  sheets  and  strip,  of  a
thickness exceeding 0.2 mm
9% 9% 18%  
III 268 7607 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar  backing  materials)  of  a  thickness (excluding any backing) not exceeding 0.2
mm
9% 9% 18%  
III 269 7608 Aluminium tubes and pipes 9% 9% 18%  
III 270 7609 Aluminium   tube   or   pipe   fittings   (for
example, couplings, elbows, sleeves)
9% 9% 18%  
III 271 7610 Aluminium         structures         (excluding prefabricated  buildings  of  heading  9406) and   parts   of   structures   (for   example, bridges and bridge-sections, towers, lattice masts,      roofs,      roofing      frameworks, balustrades,      pillars      and      columns); aluminium plates, rods, profiles, tubes and
the like, prepared for use in structures
9% 9% 18%  
III 272 7611 Aluminium   reservoirs,   tanks,   vats   and similar  containers,  for  any  material (other than  compressed  or  liquefied  gas),  of  a capacity  exceeding  300  l,  whether  or  not
lined  or heat-insulated,  but  not  fitted  with mechanical or thermal equipment
9% 9% 18%  
III 273 7612 Aluminium casks, drums, cans, boxes, etc. 9% 9% 18%  
III 274 7613 Aluminium  containers  for  compressed  or
liquefied gas
9% 9% 18%  
III 275 7614 Stranded wires, cables, plaited bands and
the   like,   of   aluminium,   not   electrically insulated
9% 9% 18%  
III 275A 7615 All  goods  [other  than  table,  kitchen  or other   household   articles,   of   aluminium;
Utensils]
9% 9% 18%  
III 276 7616 Other articles of aluminium 9% 9% 18%  
III 277 7801 Unwrought lead 9% 9% 18%  
III 278 7802 Lead waste and scrap 9% 9% 18%  
III 279 7804 Lead  plates,  sheets,  strip  and  foil;  lead
powders and flakes
9% 9% 18%  
III 280 7806 Other  articles  of  lead  (including  sanitary
fixtures and Indian lead seals)
9% 9% 18%  
III 281 7901 Unwrought zinc 9% 9% 18%  
III 282 7902 Zinc waste and scrap 9% 9% 18%  
III 283 7903 Zinc dust, powders and flakes 9% 9% 18%  
III 284 7904 Zinc bars, rods, profiles and wire 9% 9% 18%  
III 285 7905 Zinc plates, sheets, strip and foil 9% 9% 18%  
III 286 7907 Other  articles  of  zinc  including  sanitary
fixtures
9% 9% 18%  
III 287 8001 Unwrought tin 9% 9% 18%  
III 288 8002 Tin waste and scrap 9% 9% 18%  
III 289 8003 Tin bars, rods, profiles and wire 9% 9% 18%  
III 290 8007 Other articles of tin 9% 9% 18%  
III 291 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
9% 9% 18%  
III 292 8113 Cermets   and   articles   thereof,   including waste and scrap 9% 9% 18%  
III 293 8202 Hand  saws;  blades  for  saws  of  all  kinds (including   slitting,   slotting   or   toothless
saw blades)
9% 9% 18%  
III 294 8203 Files,    rasps,    pliers    (including    cutting
pliers),   pincers,   tweezers,   metal  cutting shears,      pipe-cutters,      bolt      croppers, perforating punches and similar hand tools
9% 9% 18%  
III 295 8204 Hand-operated    spanners    and    wrenches (including  torque  meter  wrenches  but  not including  tap  wrenches);  interchangeable
spanner sockets, with or without handles
9% 9% 18%  
III 296 8205 Hand tools (including glaziers' diamonds), not  elsewhere  specified  or  included;  blow lamps;  vices,  clamps  and  the  like,  other than accessories for and parts of, machine- tools or water-jet cutting machines; anvils; portable   forges;   hand   or   pedal-operated
grinding wheels with frameworks
9% 9% 18%  
III 297 8206 Tools of two or more of the headings 8202
to 8205, put up in sets for retail sale
9% 9% 18%  
III 298 8207 Interchangeable    tools    for    hand    tools, whether   or   not   power-operated,   or   for machine-tools  (for  example,  for  pressing, stamping,   punching,   tapping,   threading, drilling,     boring,     broaching,     milling, turning  or  screw  driving),  including  dies for  drawing  or  extruding  metal,  and  rock
drilling or earth boring tools
9% 9% 18%  
III 299 8208 Knives and cutting blades, for machines or
for mechanical appliances
9% 9% 18%  
III 300 8209 Plates,  sticks,  tips  and  the  like  for  tools, unmounted, of cermets 9% 9% 18%  
III 301 8210 00 00 Hand-operated     mechanical     appliances, weighing   10   kg   or   less,   used   in   the preparation,   conditioning   or   serving   of
food or drink
9% 9% 18%  
III 301A 8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor 9% 9% 18%  
III 301AA 8212 Razors  and  razor  blades  (including  razor blade blanks in strips) 9% 9% 18%  
III 302 8213 00 00 Scissors, tailors' shears and similar shears,
and blades therefor
9% 9% 18%  
III 302A 8214 Other articles of cutlery (for example, hair clippers,   butchers'   or   kitchen   cleavers, choppers  and  mincing  knives,);  manicure or pedicure sets and instruments (including nail files) 9% 9% 18%  
III 302B 8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware 9% 9% 18%  
III 303 8301 Padlocks  and  locks  (key,  combination  or
electrically operated), of base metal; clasps and   frames   with   clasps,   incorporating
locks,  of  base  metal;  keys  for  any  of  the foregoing articles, of base metal
9% 9% 18%  
III 303A  8302 Base metal mountings, fittings and similar articles    suitable    for    furniture,    doors, staircases,   windows,   blinds,   coachwork, saddlery, trunks, chests, caskets or the like; base metal hatracks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base
metal
9% 9% 18%  
III 303B 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
9% 9% 18%  
III 303C 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
9% 9% 18%  
III 303D 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
9% 9% 18%  
III 305 8307 Flexible   tubing   of  base   metal,   with  or
without fittings
9% 9% 18%  
III 306 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
9% 9% 18%  
III 307 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
9% 9% 18%  
III 307A 8310 Sign-plates,    name-plates,    address-plates and  similar  plates,  numbers,   letters  and other  symbols,  of  base  metal,  excluding
those of heading 9405
9% 9% 18%  
III 308 8311 Wire,  rods,  tubes,  plates,  electrodes  and similar products, of base metal or of metal carbides,    coated    or    cored    with    flux material,   of  a   kind   used   for   soldering, brazing, welding or deposition of metal or of   metal   carbides;   wire   and   rods,   of agglomerated base metal powder, used for
metal spraying
9% 9% 18%  
III 308A 84 Parts suitable  for use  solely or principally
with fixed Speed Diesel Engines of power not exceeding 15HP
9% 9% 18%  
III 308B 84 or 85 Parts suitable  for use  solely or principally with    power    driven    pumps    primarily designed    for   handling   water,   namely, centrifugal      pumps(      horizontal      and vertical),  deep  tube-well  turbine  pumps, submersible  pumps,  axial flow  and  mixed
flow vertical pumps
9% 9% 18%  
III 309 8401 Nuclear reactors; machinery and apparatus
for isotopes separation
9% 9% 18%  
III 310 8402 Steam  or  other  vapour  generating  boilers (other   than   central   heating   hot   water boilers   capable   also   of   producing   low pressure     steam);     super-heated     water
boilers
9% 9% 18%  
III 311 8403 Central heating boilers other than those of
heading 8402
9% 9% 18%  
III 312 8404 Auxiliary  plant   for   use  with  boilers  of heading   8402   or   8403   (for   example, economisers, super-heaters, soot removers,
gas  recoverers);  condensers  for  steam  or other vapour power units
9% 9% 18%  
III 313 8405 Producer gas or water gas generators, with or  without  their  purifiers;  acetylene  gas generators  and  similar  water  process  gas
generators, with or without their purifiers
9% 9% 18%  
III 314 8406 Steam turbines and other vapour turbines 9% 9% 18%  
III       9% 9% 18%  
III 315 8410 Hydraulic   turbines,   water   wheels,   and
regulators therefor
9% 9% 18%  
III 316 8411 Turbo-jets, turbo-propellers and other gas
turbines [other than aircraft engines]
9% 9% 18%  
III 317 8412 Other    engines    and    motors    (Reaction engines  other  than  turbo  jets,  Hydraulic power   engines   and   motors,   Pneumatic
power  engines  and  motors,  other,  parts) [other than wind turbine or engine]
9% 9% 18%  
III 317A 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 9% 9% 18%  
III 317B 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
9% 9% 18%  
III 317C 8414 20 10 Bicycle pumps 9% 9% 18%  
III 317D 8414 90 12 Parts of air or vacuum pumps and compressors of bicycle pumps 9% 9% 18%  
III 318 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
9% 9% 18%  
III 319 8417 Industrial    or    laboratory    furnaces    and
ovens, including incinerators, non-electric
9% 9% 18%  
III 319A 8418 Refrigerators,       freezers       and       other refrigerating     or     freezing     equipment, electric or other; heat pumps other than air
conditioning machines of heading 8415
9% 9% 18%  
III 320 8419 other than
8419 12
Machinery, plant or laboratory equipment, whether     or     not     electrically     heated (excluding    furnaces,    ovens    and    other equipment   of   heading   8514),   for   the treatment    of    materials    by    a    process involving a change of temperature such as heating,     cooking,     roasting,     distilling,
rectifying,        sterilising,        pasteurising, steaming,  drying,  evaporating,  vaporising, condensing     or     cooling,     other     than machinery  or   plant  of  a  kind  used  for domestic     purposes;     instantaneous     or
storage  water  heaters,  non-electric  [other than Solar water heater and system]
9% 9% 18%  
III 321 8420 Calendering  or  other  rolling  machines, other   than    for    metals   or    glass,    and cylinders    therefor    [other    than    Hand
operated rubber roller]
9% 9% 18%  
III 322 8421 Centrifuges,  including  centrifugal  dryers; filtering    or    purifying    machinery    and
apparatus, for liquids or gases
9% 9% 18%  
III 323 8422 20 00, 8422 30 00, 8422 40 00, 842290  other than 8422 11 00,8422 19 00 Machinery  for  cleaning  or  drying  bottles or other  containers;  machinery  for  filling, closing,  sealing  or  labelling  bottles,  cans, boxes, bags or other containers; machinery for   capsuling   bottles,   jars,   tubes   and similar    containers;    other    packing    or wrapping    machinery    (including    heat- shrink   wrapping   machinery);   machinery for   aerating   beverages   [other   than  dish washing machines] 9% 9% 18%  
III 324 8423 Weighing machinery (excluding balances of a sensitivity of 5 centigrams or  better), including   weight   operated   counting   or
checking    machines;   weighing    machine weights of all kinds
9% 9% 18%  
III 325 8424 Mechanical  appliances  (whether  or  not hand-operated)  for  projecting,  dispersing or    spraying    liquids    or    powders;    fire extinguishers,   whether   or   not   charged; spray  guns  and  similar  appliances;  steam or  sand  blasting  machines  and  similar  jet projecting machines [other than sprinklers; drip  irrigation  systems  including  laterals; mechanical    sprayer;    nozzles    for    drip irrigation    equipment    or    nozzles    for
sprinklers
9% 9% 18%  
III 326 8425 Pulley  tackle  and  hoists  other  than  skip
hoists; winches and capstans; jacks
9% 9% 18%  
III 327 8426 Ship’s   derricks;   cranes   including   cable cranes;   mobile   lifting   frames,   straddle carriers  and  works  trucks  fitted  with  a
crane
9% 9% 18%  
III 327A 8427 Fork-lift  trucks;  other  works  trucks  fitted
with lifting or handling equipment
9% 9% 18%  
III 327B 8428 Other     lifting,     handling,     loading     or
unloading  machinery  (for  example,  lifts, escalators, conveyors, teleferics)
9% 9% 18%  
III 327C 8429 Self-propelled    bulldozers,    angledozers, graders,   levellers,   scrapers,   mechanical shovels,     excavators,     shovel     loaders,
tamping machines and road rollers
9% 9% 18%  
III 327D 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 snowblowers
9% 9% 18%  
III 328 8431 Parts suitable  for use  solely or  principally
with  the  machinery  of  headings  8425  to 8430
9% 9% 18%  
III 328A 8433 Machines for cleaning, sorting or grading eggs, fruit or other agricultural
produce, other than machinery of heading 8437; parts thereof [8433 90 00]
9% 9% 18%  
III 328B 8434 Milking machines and dairy machinery”; 9% 9% 18%  
III 329 8435 Presses,  crushers  and  similar   machinery
used  in  the  manufacture  of  wine,  cider, fruit juices or similar beverages
9% 9% 18%  
III 329A 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
9% 9% 18%  
III 330 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
9% 9% 18%  
III 331 8439 Machinery   for   making   pulp   of   fibrous cellulosic    material   or    for    making    or
finishing paper or paperboard
9% 9% 18%  
III 332 8440 Book-binding  machinery,  including  book-
sewing machines
9% 9% 18%  
III 333 8441 Other   machinery   for   making   up   paper
pulp,    paper    or    paperboard,    including cutting machines of all kinds
9% 9% 18%  
III 334 8442 Machinery,    apparatus    and    equipment (other than the machines of headings 8456 to  8465)  for  preparing  or  making  plates,
printing components; plates, cylinders and lithographic  stones,  prepared  for  printing
purposes (for  example,  planed,  grained  or polished)
9% 9% 18%  
III 335 8443 Printing  machinery  used  for  printing  by means   of   plates,   cylinders   and   other printing   components   of   heading   8442; other    printers,    copying    machines   and facsimile    machines,    whether    or    not
combined; parts and accessories thereof
9% 9% 18%  
III 336 8444 Machines for extruding, drawing, texturing
or cutting man-made textile materials
9% 9% 18%  
III 337 8445 Machines   for   preparing   textile    fibres; spinning,  doubling  or  twisting  machines and  other  machinery for  producing  textile yarns; textile reeling or winding (including weft-winding)  machines and  machines for preparing   textile   yarns   for   use   on   the
machines of heading 8446 or 8447
9% 9% 18%  
III 338 8446 Weaving machines (looms) 9% 9% 18%  
III 339 8447 Knitting        machines,        stitch-bonding machines    and    machines    for    making gimped    yarn,    tulle,    lace,    embroidery, trimmings,  braid  or  net  and  machines  for
tufting
9% 9% 18%  
III 340 8448 Auxiliary     machinery     for     use     with machines  of  heading  84.44,  84.45,  84.46 or 84.47 (for example, dobbies, Jacquards, automatic  stop  motions,  shuttle  changing mechanisms);     parts     and     accessories suitable  for  use  solely  or  principally  with the machines of this heading or of heading 8444,  8445,8446  or  8447  (for  example, spindles and spindles flyers, card clothing, combs,  extruding  nipples,  shuttles,  healds
and heald frames, hosiery needles)
9% 9% 18%  
III 341 8449 Machinery     for     the     manufacture     or finishing of felt or nonwovens in the piece or   in   shapes,   including   machinery   for
making felt hats; blocks for making hats
9% 9% 18%  
III 341A 8450 Household     or     laundry-type     washing
machines,  including  machines which  both wash and dry
9% 9% 18%  
III 342 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
9% 9% 18%  
III 343 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
9% 9% 18%  
III 344 8454 Converters,    ladles,    ingot    moulds    and
casting   machines,   of   a   kind   used   in metallurgy or in metal foundries
9% 9% 18%  
III 345 8455 Metal-rolling mills and rolls therefor 9% 9% 18%  
III 346 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
9% 9% 18%  
III 347 8457 Machining     centres,     unit     construction machines (single station) and multi-station
transfer machines, for working metal
9% 9% 18%  
III 348 8458 Lathes   (including   turning   centres)   for removing metal 9% 9% 18%  
III 349 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
9% 9% 18%  
III 350 8460 Machine-tools  for  deburring,  sharpening, grinding,   honing,   lapping,   polishing   or otherwise  finishing  metal,  or  cermets  by means   of   grinding   stones,   abrasives   or polishing products, other than gear cutting,
gear  grinding  or  gear  finishing  machines of heading 8461
9% 9% 18%  
III 351 8461 Machine-tools     for     planing,     shaping, slotting,   broaching,   gear   cutting,   gear
grinding or gear finishing, sawing, cutting-off  and  other  machine-tools  working  by
removing  metal or cermets, not  elsewhere specified or included
9% 9% 18%  
III 352 8462 Machine-Tools  (Including  Presses)  For Working Metal by Forging, Hammering or Die   Forging   (Excluding   Rolling   Mills); Machine-Tools (Including Presses, Slitting Lines    and    Cut-To-Length    Lines)    For Working   Metal   by   Bending,    Folding, Straightening,       Flattening,       Shearing, Punching,       Notching       or       Nibbling (Excluding   Draw-Benches);   Presses   for Working  Metal  or  Metal  Carbides,  Not
Specified Above
9% 9% 18%  
III 353 8463 Other machine-tools for working metal, or
cermets, without removing material
9% 9% 18%  
III 354 8464 Machine-tools      for      working      stone, ceramics,   concrete,   asbestos-cement   or like  mineral materials or for cold working
glass
9% 9% 18%  
III 355 8465 Machine-tools   (including   machines   for nailing,   stapling,   glueing   or   otherwise assembling) for working wood, cork, bone,
hard  rubber,  hard  plastics  or  similar  hard materials
9% 9% 18%  
III 356 8466 Parts   and   accessories   suitable   for   use solely or principally with the  machines of headings  8456  to  8465  including  work or tool   holders,         self-opening   dieheads, dividing      heads     and     other     special attachments for the machines; tool holders for  any  type  of  tool,  for  working  in  the
hand
9% 9% 18%  
III 357 8467 Tools for working in the hand, pneumatic,
hydraulic or with self-contained electric or non-electric motor
9% 9% 18%  
III 358 8468 Machinery  and   apparatus   for   soldering, brazing or welding, whether or not capable of  cutting,  other  than  those  of  heading 8512.5;   gas-operated   surface   tempering
machines and appliances
9% 9% 18%  
III 359 8470 Calculating machines and pocket-size data
recording,    reproducing    and    displaying machines     with    calculating     functions; accounting    machines,    postage-franking machines,    ticket-issuing    machines    and
similar      machines,      incorporating      a calculating device; cash registers
9% 9% 18%  
III 360 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
9% 9% 18%  
III 361 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]
9% 9% 18%  
III 362 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
9% 9% 18%  
III 363 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
9% 9% 18%  
III 364 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
9% 9% 18%  
III 364A 8476 Automatic   goods-vending   machines   (for
example,  postage  stamps,  cigarette,  food or  beverage  machines),  including  money changing machines
9% 9% 18%  
III 365 8477 Machinery  for  working  rubber  or  plastics or  for  the  manufacture  of  products  from these  materials,  not  specified  or  included
elsewhere in this Chapter
9% 9% 18%  
III 365A 8478 Machinery  for   preparing   or   making   up tobacco,     not     specified     or     included
elsewhere in this chapter
9% 9% 18%  
III 366 8479 Machines   and    mechanical   appliances having  individual  functions,  not  specified or   included   elsewhere   in   this   Chapter
[other than Composting Machines]
9% 9% 18%  
III 367 8480 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than  ingot  moulds),  metal carbides,
glass, mineral materials, rubber or plastics
9% 9% 18%  
III 368 8481 Taps, cocks, valves and similar appliances for  pipes,  boiler  shells,  tanks,  vats  or  the like,   including   pressure-reducing   valves
and thermostatically controlled valves
9% 9% 18%  
III 369 8482 Ball bearing, Roller Bearings 9% 9% 18%  
III 369A 8483 Transmission  shafts  (including  cam shafts   and    crank    shafts)    and    cranks; bearing housings and plain shaft  bearings; gears  and  gearing;  ball  or  roller  screws; gear   boxes   and   other   speed   changers, including torque converters; flywheels and pulleys,  including  pulley  blocks;  clutches
and  shaft  couplings  (including  universal joints)
9% 9% 18%  
III 369B 8484 Gaskets    and    similar    joints    of    metal sheeting  combined  with  other  material  or of  two  or  more  layers  of  metal;  sets  or assortments  of  gaskets  and  similar  joints, dissimilar    in   composition,    put    up   in pouches,  envelopes  or  similar  packings;
mechanical seals
9% 9% 18%  
III 369C 8485 Machines for Additive Manufacturing 9% 9% 18%  
III 370 8486 Machines  and  apparatus  of  a  kind  used solely or principally for the manufacture of semiconductor       boules       or       wafers, semiconductor         devices,         electronic integrated  circuits  or  flat  panel  displays;
machines  and  apparatus  specified  in  Note 9 (C) to this Chapter; parts and accessories
9% 9% 18%  
III 371 8487 Machinery  parts,  not  containing  electrical connectors,  insulators,  coils,  contacts  or other  electrical  features  not  specified  or
included elsewhere in this chapter
9% 9% 18%  
III 371A 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”;
9% 9% 18%  
III 372 8501 Electric  motors  and  generators  (excluding
generating sets)
9% 9% 18%  
III 373 8502 Electric     generating     sets     and     rotary
converters
9% 9% 18%  
III 374 8503 Parts suitable  for use  solely or principally with  the   machines  of  heading  8501  or
8502
9% 9% 18%  
III 375 8504 Electrical  transformers,  static  converters (for  example,  rectifiers)  and  inductors]426 [other than charger or charging station for
Electrically operated vehicles
9% 9% 18%  
III 376 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
9% 9% 18%  
III 376A 8506 Primary cells and primary batteries 9% 9% 18%  
III 376AA 8507 60 00 Lithium-ion Batteries 9% 9% 18%  
III 376AAA 8507 Lithium-ion    accumulators    (other    than
battery) including lithium-ion power bank
9% 9% 18%  
III 376AB 8508 Vacuum cleaners 9% 9% 18%  
III 376AC 8509 Electro-mechanical   domestic   appliances, with  self-contained  electric  motor,  other than   vacuum  cleaners   of   heading   8508 9% 9% 18%  
III 376AD 8510 Shavers,  hair  clippers  and  hair-removing
appliances,   with   self-contained   electric motor
9% 9% 18%  
III 376B 8512 Electrical lighting or signalling equipment (excluding    articles    of    heading    8539), windscreen      wipers,      defrosters      and demisters,  of  a  kind  used  for  cycles  or
motor vehicles
9% 9% 18%  
III 376C 8513 Portable    electric    lamps    designed    to function by their own source of energy (for example,    dry    batteries,    accumulators,
magnetos),  other  than  lighting  equipment of heading 8512
9% 9% 18%  
III 377 8514 Industrial  or  laboratory  electric  furnaces and ovens (including those functioning by induction     or     dielectric     loss);     other industrial  or  laboratory  equipment  for  the
heat treatment of materials by induction or dielectric loss
9% 9% 18%  
III 378 8515 Electric (including electrically heated gas), laser    or   other    light    or   photo    beam, ultrasonic,  electron  beam,  magnetic  pulse or    plasma    arc    soldering,    brazing    or welding  machines  and  apparatus,  whether or not capable of cutting; electric machines
and apparatus for hot spraying of metals or cermets
9% 9% 18%  
III 378A 8516 Electric    instantaneous    or    storage    water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro   thermic   hairdressing   apparatus   (for example, hair dryers, hair curlers, curling tong heaters)  and  hand  dryers;  electric smoothing irons;  other  electro-thermic  appliances  of  a kind   used   for   domestic   purposes;   electric
heating resistors, other than those of heading 8545
9% 9% 18%  
III 379 8517 All goods 9% 9% 18%  
III 380 8518 Microphones     and     stands     therefor; loudspeakers,  whether  or  not  mounted  in their       enclosures;      headphones      and
earphones, whether or not combined with a microphone,   and   sets   consisting   of   a microphone and one or more loudspeakers;
audio-frequency       electric       amplifiers; electric sound amplifier set
9% 9% 18%  
III 380A 8519 Sound recording or reproducing apparatus 9% 9% 18%  
III 381 8521 Video recording or reproducing apparatus,
whether or not incorporating a video tuner
9% 9% 18%  
III 381A 8522 Parts   and   accessories   suitable   for   use
solely or principally with the apparatus of headings 8519 or 8521
9% 9% 18%  
III 382 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
9% 9% 18%  
III 382A 8524 Flat  Panel  Display  Modules,  Whether  or
Not        Incorporating        Touch-Sensitive Screens
9% 9% 18%  
III 383 8525 or 8806 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 including goods in the   form   of   unmanned   aircraft   falling under   8806   [other   than   two-way   radio
(Walkie  talkie)  used  by  defence,  police and paramilitary forces, etc.
9% 9% 18%  
III 383A 8526 Radar   apparatus,   radio   navigational   aid apparatus    and    radio    remote    control
apparatus
9% 9% 18%  
III 383B 8527 Reception        apparatus        for        radio- broadcasting, whether or not combined, in the same housing, with sound recording or
reproducing apparatus or a clock
9% 9% 18%  
III 383C 8528 Television  set   (including   LCD   or   LED television of screen size not exceeding  [32
inches
9% 9% 18%  
III 384 8528 Computer monitors not exceeding  32
inches, Set top Box for Television (TV)
9% 9% 18%  
III 384A 8529 Parts suitable  for use  solely or principally
with  the  apparatus  of  headings  8525  to 8528
9% 9% 18%  
III 384B 8530 Electrical    signalling,    safety    or    traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port  installations  or  airfields  (other  than
those of heading 8608)
9% 9% 18%  
III 384C 8531 Electric     sound     or     visual     signalling apparatus    (for    example,    bells,    sirens, indicator  panels,  burglar  or  fire  alarms),
other than those of heading 8512 or 8530
9% 9% 18%  
III 385 8532 Electrical   capacitors,   fixed,   variable   or adjustable (pre-set) 9% 9% 18%  
III 386 8533 Electrical resistors (including rheostats and potentiometers),     other     than     heating
resistors
9% 9% 18%  
III 387 8534 00 00 Printed Circuits 9% 9% 18%  
III 388 8535 Electrical    apparatus    for    switching    or protecting electrical circuits, or for making connections to or in electrical circuits (for example,     switches,      fuses,      lightning arresters,       voltage       limiters,       surge suppressors,  plugs  and  other  connectors, junction  boxes),  for  a  voltage  exceeding
1,000 volts
9% 9% 18%  
III 388A 8536 Electrical    apparatus    for    switching    or protecting electrical circuits, or for making connections to or in electrical circuits (for example,   switches,   relays,   fuses,   surge suppressors,  plugs,  sockets,  lamp  holders, and  other  connectors,  junction  boxes),  for a   voltage   not   exceeding   1,000   volts   : connectors  for  26  optical  fibres,  optical
fibre bundles or cables
9% 9% 18%  
III 388B 8537 Boards,  panels,  consoles,  desks,  cabinets and  other   bases,   equipped  with  two  or more  apparatus of  heading  8535  or  8536, for  electric  control  or  the  distribution  of electricity,   including  those  incorporating instruments or apparatus of chapter 90, and
numerical   control  apparatus,   other   than switching apparatus of heading 8517
9% 9% 18%  
III 389 8538 Parts suitable  for use  solely or principally with the  apparatus of heading  8535,  8536
or 8537
9% 9% 18%  
III 390 8539 Electrical  Filament  or  discharge  lamps including   sealed   beam   lamp   units   and ultra-violet  or  infrared  lamps;  arc  lamps 9% 9% 18%  
III 391 8540 Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour   or   gas   filled   valves   and   tubes, mercury  arc  rectifying  valves  and  tubes,
cathode-ray tubes, television camera tubes)
9% 9% 18%  
III 392 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
9% 9% 18%  
III 393 8542 Electronic integrated circuits 9% 9% 18%  
III 394 8543 Electrical machines and  apparatus,  having individual    functions,    not    specified    or
included elsewhere in this Chapter
9% 9% 18%  
III 395 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
9% 9% 18%  
III 396 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
9% 9% 18%  
III 397. 8546 Electrical insulators of any material 9% 9% 18%  
III 397A 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
9% 9% 18%  
III 398. 8548 or 8549 Waste and scrap of primary cells, primary batteries  and  electric  accumulators;  spent primary cells,  spent  primary  batteries  and spent electric accumulators; electrical parts of machinery or apparatus, not specified or
included elsewhere in this Chapter
9% 9% 18%  
III 398A 8601 Rail    locomotives    powered    from    an
external source of electricity or by electric accumulators.
9% 9% 18%  
III 398B 8602 Other     rail     locomotives;     locomotive tenders;      such      as      Diesel      electric locomotives,     Steam    locomotives    and
tenders thereof
9% 9% 18%  
III 398C 8603 Self-propelled      railway      or      tramway
coaches, vans and trucks, other than those of heading8604.
9% 9% 18%  
III 398D 8604 Railway    or    tramway    maintenance    or service   vehicles,   whether   or   not   self- propelled (for example, workshops, cranes, ballast    tampers,    track    liners,    testing
coaches and track inspection vehicles)
9% 9% 18%  
III 398E 8605 Railway  or  tramway  passenger  coaches, not   self-propelled;   luggage   vans,   post office  coaches  and  other  special  purpose railway   or   tramway   coaches,   not   self- propelled   (excluding   those   of   heading
8604)
9% 9% 18%  
III 398F 8606 Railway   or   tramway   goods   vans   and wagons, not self-propelled 9% 9% 18%  
III 398G 8607 Parts  of  railway  or  tramway  locomotives or  rolling-stock;  such  as  Bogies,  bissel- bogies,    axles    and    wheels,    and    parts
thereof.
9% 9% 18%  
III 398H 8608 Railway  or   tramway  track   fixtures   and fittings;   mechanical   (including   electro- mechanical)   signalling,   safety   or   traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port  installations  or  airfields;  parts  of  the
foregoing.
9% 9% 18%  
III 399 8609 Containers  (including  containers  for  the transport of fluids) specially designed and equipped   for   carriage   by   one   or   more
modes  of transport  [including  refrigerated containers]
9% 9% 18%  
III 399A 8702 Buses  for  use  in  public  transport  which
exclusively run on Bio-fuels
9% 9% 18%  
III 400 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  with  orthopedic  physical disability     in     accordance     with     the guidelines       issued       by       the       said  Department
9% 9% 18%  
III 401 8704 Refrigerated motor vehicles 9% 9% 18%  
III 401A 8705 Special  purpose  motor  vehicles,  other  than those principally designed for the transport of persons  or  goods  (for  example,  breakdown lorries,   crane   lorries,   fire   fighting   vehicles, concrete-mixer  lorries,  road  sweeper  lorries, spraying   lorries,   mobile   workshops,   mobile
radiological unit)
9% 9% 18%  
III 402 8708 Following parts of tractors namely:
a.  Rear Tractor wheel rim,
b.  tractor centre housing,
c.  tractor housing transmission,
d.  tractor support front axle
9% 9% 18%  
III 402A 8709 Works  trucks,  self-propelled,  not  fitted  with lifting   or   handling   equipment,  of   the   type used  in  factories,  warehouses,  dock  areas  or airports for short distance transport of goods; tractors  of  the  type  used  on  railway  station
platforms; parts of the foregoing vehicles
9% 9% 18%  
III 403 8715 Baby carriages and parts thereof 9% 9% 18%  
III 403A 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]
9% 9% 18%  
III 404 8801 Balloons  and  dirigibles,  gliders  and  other
non-powered aircraft
9% 9% 18%  
III 405 8804 Parachutes  (including  dirigible  parachutes and   paragliders)   and   rotochutes;   parts thereof  and  accessories  thereto  and  parts
thereof
9% 9% 18%  
III 406 8805 Aircraft  launching  gear,  deck  arrestor  or similar  gear;  ground  flying  trainers  and
parts thereof
9% 9% 18%  
III 406A 8807 Parts of goods of heading 8801”; 9% 9% 18%  
III 407 8908 00 00 Vessels  and  other  floating  structures  for
breaking up
9% 9% 18%  
III 408 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
9% 9% 18%  
III 409. 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]
9% 9% 18%  
III 410.   [Omitted]        
III 411. 9004 Spectacles  [other  than  corrective];
goggles   including   those   for   correcting vision
9% 9% 18%  
III 411A 9005 Binoculars,    monoculars,    other    optical telescopes,   and   27   mountings   therefor; other     astronomical     instruments     and mountings   therefor,   but   not   including
instruments for radio-astronomy
9% 9% 18%  
III 411B 9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and  flashbulbs other than discharge  lamps
of heading 8539
9% 9% 18%  
III 411C 9007 Cinematographic  cameras  and  projectors, whether    or    not    incorporating    sound
recording or reproducing apparatus
9% 9% 18%  
III 411D 9008 Image         projectors,         other         than
cinematographic; photographic (other than cinematographic) enlargers and reducers
9% 9% 18%  
III 411E 9010 Apparatus and equipment for photographic (including   cinematographic)   laboratories, not specified or included elsewhere in this
Chapter; negatoscopes; projection screens
9% 9% 18%  
III 411F 9011 Compound  optical  microscopes,  including those             for             photomicrography
cinephotomicrography or microprojection
9% 9% 18%  
III 411G 9012 Microscopes        other        than        optical microscopes;
diffraction apparatus
9% 9% 18%  
III 411H 9013 Lasers,  other  than  Laser  Diodes;  other Optical  Appliances  and  Instruments,  not specified   or   included   elsewhere   in   this
Chapter
9% 9% 18%  
III 411I 9014 Direction     finding     compasses;     other navigational instruments and appliances 9% 9% 18%  
III 411J 9015 Surveying   (including   photogrammetrical surveying),  hydrographic,  oceanographic, hydrological,           meteorological          or geophysical   instruments   and   appliances,
excluding compasses; rangefinders
9% 9% 18%  
III 412 9016 Balances of a sensitivity of 5 cg or better,
with or without weights
9% 9% 18%  
III 413 9017 Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter 9% 9% 18%  
III 413A 9022 Apparatus based on the use of X-rays or of  alpha,  beta,  gamma  or  other  ionizing radiations  [other  than  those  for  medical, surgical,    dental    or    veterinary    uses], including    radiography    or    radiotherapy apparatus,  X-ray  tubes  and  other  X-ray generators,     high     tension     generators, control   panels   and   desks,   screens,   28
examinations  or  treatment  tables,   chairs and the like
9% 9% 18%  
III 413B 9023 Instruments,     apparatus     and     models, designed for demonstrational purposes (for example,   in   education   or   exhibitions),
unsuitable for other uses
9% 9% 18%  
III 414 9024 Machines  and  appliances  for  testing  the hardness,       strength,       compressibility, elasticity or other mechanical properties of
materials   (for   example,   metals,   wood, textiles, paper, plastics)
9% 9% 18%  
III 415 9025 Hydrometers      and      similar       floating instruments,    thermometers,    pyrometers, barometers,            hygrometers            and psychrometers,  recording  or  not,  and  any
combination of these instruments
9% 9% 18%  
III 416 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
9% 9% 18%  
III 417 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 appratus for measuring or checking quantities of heat, sound or light
(including exposure meters); microtomes
9% 9% 18%  
III 418 9028 Gas,    liquid    or    electricity    supply    or production   meters,   including   calibrating
meters therefor
9% 9% 18%  
III 419 9029 Revolution  counters,  production  counters, taximeters,  mileometers,  pedometers  and the like; speed indicators and tachometers,
other than those of heading 9014 or 9015; stroboscopes
9% 9% 18%  
III 420 9030 Oscilloscopes,    spectrum   analysers    and other    instruments    and    apparatus    for measuring       or       checking       electrical quantities,   excluding   meters   of   heading 90.28;    instruments    and    apparatus    for measuring    or    detecting    alpha,    beta, gamma,  X‑ray,  cosmic  or  other  ionising
radiations
9% 9% 18%  
III 421 9031 Measuring     or     checking     instruments, appliances  and  machines,  not  specified  or
included elsewhere in this Chapter; profile projectors
9% 9% 18%  
III 422 9032 Automatic     regulating     or     controlling
instruments and apparatus
9% 9% 18%  
III 423 9033 Parts   and   accessories   (not   specified   or included  elsewhere  in  this  Chapter)  for machines,     appliances,     instruments    or
apparatus of Chapter 90
9% 9% 18%  
III 423A 9101 Wrist-watches,  pocket-watches  and  other watches, including stop-watches, with case of  precious  metal  or  of  metal  clad  with
precious metal
9% 9% 18%  
III 423B 9102 Wrist-watches,  pocket-watches  and  other
watches,   including   stop   watches,   other than those of heading 9101
9% 9% 18%  
III 424 9103 Clocks  with  watch  movements,  excluding
clocks of heading 9104
9% 9% 18%  
III 424A 9104 Instrument  panel  clocks  and  clocks  of  a similar     type     for     vehicles,     aircraft,
spacecraft or vessels
9% 9% 18%  
III 425 9105 Other clocks 9% 9% 18%  
III 425A 9106 Time   of   day   recording   apparatus   and apparatus   for   measuring,   recording   or otherwise indicating intervals of time, with clock    or    watch    movement    or    with synchronous   motor   (for   example,   time-
registers, time-recorders)
9% 9% 18%  
III 425B 9107 Time    switches    with    clock    or    watch
movement or with synchronous motor
9% 9% 18%  
III 425C 9108 Watch      movements,      complete      and
assembled
9% 9% 18%  
III 426 9109 Clock       movements,       complete       and
assembled
9% 9% 18%  
III 427 9114 Other clock or watch parts 9% 9% 18%  
III 428 9110 Complete   watch   or   clock   movements, unassembled      or       partly      assembled (movement   sets);   incomplete   watch   or clock movements, assembled; rough watch
or clock movements
9% 9% 18%  
III 428A 9111 Watch cases and parts thereof 9% 9% 18%  
III 429 9112 Clock  cases  and  cases  of  a  similar  type for  other  goods  of this  chapter,  and  parts
thereof
9% 9% 18%  
III 429A 9113 Watch   straps,   watch   bands   and   watch bracelets, and parts thereof 9% 9% 18%  
III 429B 9201 Pianos, including automatic pianos; harpsi- chords    and    other    keyboard    stringed
instruments
9% 9% 18%  
III 429C 9202 Other    string    musical   instruments   (for
example, guitars, violins, harps)
9% 9% 18%  
III 429D 9205 Wind  musical  instruments  (for  example, keyboard      pipe      organs,      accordions, clarinets,  trumpets,  bagpipes),  other  than fairground  organs  and  mechanical  street
organs
9% 9% 18%  
III 429E 9206 00 00 Percussion     musical     instruments     (for
example,   drums,   xylophones,   cymbols, castanets, maracas)
9% 9% 18%  
III 429F 9207 Musical instruments, the sound of which is produced,     or      must      be      amplified, electrically  (for  example,  organs,  guitars,
accordions)
9% 9% 18%  
III 429G 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
9% 9% 18%  
III 429H 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
9% 9% 18%  
III 430 9301 Military   weapons   other   than   revolvers, pistols 9% 9% 18%  
III 431 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)
9% 9% 18%  
III 432 9304 Other arms (for example, spring, air or gas
guns  and  pistols,  truncheons),  excluding those of heading 9307
9% 9% 18%  
III 433 9305 Parts    and    accessories    of    articles    of
headings 9301 to 9304
9% 9% 18%  
III 434 9306 Bombs,     grenades,     torpedoes,     mines, missiles, and similar munitions of war and parts     thereof;     cartridges     and     other ammunition   and    projectiles   and    parts
thereof, including shot and cartridge wads
9% 9% 18%  
III 435 9307 Swords,  cut  lasses,  bayonets,  lances  and
similar    arms    and    parts    thereof    and scabbards and sheaths therefor
9% 9% 18%  
III 435A 9401 [other than
9401 10 00]
Seats  (other  than  those  of  heading  9402), whether  or  not  convertible  into  beds,  and parts  thereof  [other  than  seats  of  a  kind
used for aircraft]
9% 9% 18%  
III 436 9402 Medical,   surgical,   dental   or   veterinary furniture  (for  example,  operating  tables, examination   tables,   hospital   beds   with mechanical     fittings,     dentists'     chairs); barbers'  chairs  and  similar  chairs,  having rotating   as   well   as   both   reclining   and
elevating     movements;     parts     of     the foregoing articles
9% 9% 18%  
III 437 9403 Other   furniture   [other   than   furniture wholly  made  of  bamboo,  cane  or  rattan]
and parts thereof
9% 9% 18%  
III 438 9404 Mattress  supports;  articles  of  bedding and    similar    furnishing    (for    example, mattresses,   quilts,   eiderdowns,   cushions, pouffes and pillows) fitted with springs or stuffed    or    internally    fitted    with    any material  or  of  cellular  rubber  or  plastics, whether  or  not  covered  [other  than  coir products (except coir mattresses), products
wholly  made  of  quilted  textile  materials and cotton quilts
9% 9% 18%  
III 438A 9405 Luminaires and lighting fittings including searchlights    and    spotlights    and    parts thereof,     not     elsewhere     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.
9% 9% 18%  
III 439 9406 Prefabricated buildings 9% 9% 18%  
III 440 9503 Electronic   Toys   like   tricycles,   scooters,
pedal    cars    etc.    (including    parts    and accessories thereof)
9% 9% 18%  
III 440A 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.]
9% 9% 18%  
III
440B
9505 Festive,   carnival  or   other   entertainment articles,   including   conjuring   tricks   and
novelty jokes
9% 9% 18%  
III 441 9506 Articles    and    equipment    for    general physical   exercise,   gymnastics,   athletics, swimming pools and padding pools other
than sports goods
9% 9% 18%  
III 441A 9508 Travelling     Circuses     and     Travelling Menageries;  Amusement  Park  Rides  and Water     Part    Amusements;    Fairground Amusements,         including         Shooting
Galleries; Travelling Theatres
9% 9% 18%  
III 441B 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
9% 9% 18%  
III 442 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
9% 9% 18%  
III 443 9603 [other than
9603 10 00]
Brushes   (including   brushes   constituting parts of machines, appliances or vehicles), hand  operated  mechanical  floor  sweepers, not  motorised,  mops  and  feather  dusters; prepared   knots   and   tufts   for   broom  or brush   making;   paint   pads   and   rollers; squeegees   (other   than   roller   squeegees) [other than brooms and brushes, consisting of   twigs   or   other   vegetable   materials
bound together, with or without handles]
9% 9% 18%  
III 444 9604 00 00 Hand sieves and hand riddles 9% 9% 18%  
III 445 9605 Travel  sets  for  personal  toilet,  sewing  or
shoe or clothes cleaning
9% 9% 18%  
III 446   [Omitted]        
III 447 9608 Ball  point  pens;  felt  tipped  and  other porous-tipped  pens  and  markers;  fountain pens;   stylograph   pens   and   other   pens; duplicating   stylos;   pen   holders,   pencil holders     and     similar     holders;     parts (including caps and clips) of the foregoing articles,   other   than   those   of   heading 9609 9% 9% 18%  
III 448 9610 00 00 Boards,  with  writing  or  drawing  surface,
whether or not framed
9% 9% 18%  
III 448A 9611 Date,  sealing  or  numbering  stamps,  and the  like  (including  devices  for  printing  or embossing  labels),  designed  for  operating in   the   hand;   hand-operated   composing
sticks and hand printing sets incorporating such composing sticks
9% 9% 18%  
III 449 9612 Typewriter  or  similar  ribbons,   inked  or otherwise prepared for giving impressions, whether  or  not on spools or in cartridges;
ink-pads,  whether  or  not  inked,  with  or without boxes
9% 9% 18%  
III 449A  9613 Cigarette   lighters   and   other   lighters, whether  or  not  mechanical  or  electrical,
and   parts   thereof   other   than   flints   or wicks
9% 9% 18%  
III 449AA 9616 Scent sprays and similar toilet sprays, and mounts  and  heads  therefor;  powder-puffs and  pads  for  the  application  of  cosmetics
or toilet preparations
9% 9% 18%  
III 449B 9617 Vacuum flasks and other vacuum vessels, Complete;  parts  thereof  other  than  glass
inners
9% 9% 18%  
III 449C 9618 Tailors'  dummies  and  other  lay  figures;
automata   and   other   animated   displays, used for shop window dressing
9% 9% 18%  
III 450 9620 00 00 Monopods,   bipods,   tripods   and   similar
articles
9% 9% 18%  
III 451 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    such    spare    parts,    raw materials     or     consumable     stores     are
essential  for  the  maintenance  of the  plant or project mentioned in (1) to (6) above.
9% 9% 18%  
III 452. 9802 Laboratory chemicals 9% 9% 18%  
III 452A 4011 70 00 Tyre for tractors 9% 9% 18%  
III 452B 4013 90 49 Tube for tractor tyres 9% 9% 18%  
III 452C 8408 20 20 Agricultural   Diesel   Engine   of   cylinder
capacity exceeding 250 cc for Tractor
9% 9% 18%  
III 452D 8413 81 90 Hydraulic Pumps for Tractors 9% 9% 18%  
III 452E 8708 10 10 Bumpers and parts thereof for tractors 9% 9% 18%  
III 452F 8708 30 00 Brakes  assembly  and  its  parts  thereof  for
tractors
9% 9% 18%  
III 452G 8708 40 00 Gear boxes and parts thereof for tractors 9% 9% 18%  
III 452H 8708 50 00 Transaxles and its parts thereof for tractors 9% 9% 18%  
III 452I 8708 70 00 Road   wheels   and   parts   and   accessories
thereof for tractors
9% 9% 18%  
III 452J 8708 91 00 (i)  Radiator   assembly   for   tractors   and parts thereof
(ii)  Cooling  system for tractor engine  and parts thereof
9% 9% 18%  
III 452K 8708 92 00 Silencer  assembly  for  tractors  and  parts
thereof
9% 9% 18%  
III 452L 8708 93 00 Clutch  assembly  and  its  parts  thereof  for
tractors
9% 9% 18%  
III 452M 8708 94 00 Steering  wheels  and  its  parts  thereof  for
tractor
9% 9% 18%  
III 452N 8708 99 00 Hydraulic and its parts thereof for tractors 9% 9% 18%  
III 452O 8708 99 00 Fender,  Hood,  wrapper,  Grill,  Side  Panel, Extension   Plates,   Fuel   Tank   and   parts
thereof for tractors”
9% 9% 18%  
III 452P Any Chapter Permanent transfer of Intellectual Property
(IP) right  
9% 9% 18%  
III 452Q Any Chapter Supply  of  any  goods  other  than  capital
goods  and  cement  falling  under  chapter heading  2523  in  the  first  schedule  to  the Customs Tariff Act, 1975 (51 of 1975), by an  unregistered  person  to  a  promoter  for construction of the project on which tax is payable  by  the  promoter  as  recipient  of goods under sub- section 4 of section 9 of the  Central  Goods  and  Services  Tax  Act, 2017   (12   of   2017),   as   prescribed   in notification  No.  07  /  2019-  Central  Tax (Rate), dated 29th March, 2019, published in  Gazette  of  India  vide  G.S.R.  No.  _, dated 29th March, 2019
Explanation.   For   the   purpose   of   this entry,–
(i)  the   term  “promoter”  shall  have   the same meaning as assigned to it in in clause (zk)   of   section   2   of   the   Real   Estate (Regulation  and  Development)  Act,  2016 (16 of 2016).
(ii)   “project”  shall  mean  a  Real  Estate Project (REP) or a Residential Real Estate Project (RREP).
(iii)  the  term “Real Estate  Project  (REP)” shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).
(iv)    “Residential    Real    Estate    Project (RREP)”  shall  mean  a  REP  in  which  the carpet  area  of  the  commercial  apartments is  not  more  than  15  per  cent.  of the  total carpet  area  of  all  the  apartments  in  the REP.
(v) This entry is to be taken to apply to all goods     which    satisfy    the     conditions prescribed  herein,  even  though  they  may be  covered  by  a  more  specific  chapter/
heading/    sub    heading    or    tariff    item elsewhere in this notification
9% 9% 18%  
III 453 Any Chapter Goods which are not specified in Schedule I, II, IV, V or VI 9% 9% 18%  
IV 1 1703 Molasses 14% 14% 28%  
IV 2   [Omitted]        
IV 3   [Omitted]        
IV 4   [Omitted]        
IV 5   [Omitted]        
IV 6   [Omitted]        
IV 7   [Omitted]        
IV 8   [Omitted]        
IV 9    [Omitted]        
IV 10 2106 90 20 Pan masala 14% 14% 28%  
IV 11   [Omitted]        
IV 12 2202 10 All     goods     [including     aerated     waters],
containing  added  sugar  or  other   sweetening matter or flavoured
14% 14% 28%  
IV 12A 2202 99 90 Caffeinated Beverages 14% 14% 28%  
IV 12B 2202 Carbonated    Beverages    of   Fruit    Drink    or
Carbonated Beverages with Fruit Juice
14% 14% 28%  
IV 13 2401 Unmanufactured tobacco; tobacco refuse [other
than tobacco leaves]
14% 14% 28%  
IV 14 2402 Cigars,  cheroots,  cigarillos  and  cigarettes,  of
tobacco or of tobacco substitutes
14% 14% 28%  
IV 15 2403 Other manufactured tobacco and manufactured tobacco      substitutes;      “homogenised”      or “reconstituted”  tobacco;  tobacco  extracts  and
essences [including biris]
14% 14% 28%  
IV 15A 2404 11 00 Products  containing  tobacco  or  reconstituted
tobacco  and  intended  for   inhalation  without combustion
14% 14% 28%  
IV 15B 2404 19 00 Products    containing    tobacco    or    nicotine
substitutes and  intended  for  inhalation without combustion
14% 14% 28%  
IV 16   [Omitted]        
IV 17   [Omitted]        
IV 18 2523 Portland    cement,    aluminous    cement,    slag
cement,   super   sulphate   cement   and   similar hydraulic  cements,  whether  or  not  coloured or
in the form of clinkers
14% 14% 28%  
IV 19   [Omitted]        
IV 20   [Omitted]        
IV 21   [Omitted]        
IV 22   [Omitted]        
IV 23   [Omitted]        
IV 24   [Omitted]        
IV 25   [Omitted]        
IV 26   [Omitted]        
IV 27   [Omitted]        
IV 28   [Omitted]        
IV 29   [Omitted]        
IV 30   [Omitted]        
IV 31   [Omitted]        
IV 32   [Omitted]        
IV 33   [Omitted]        
IV 34   [Omitted]        
IV 35   [Omitted]        
IV 36   [Omitted]        
IV 37   [Omitted]        
IV 38   [Omitted]        
IV 39   [Omitted]        
IV 40   [Omitted]        
IV 41   [Omitted]        
IV 42   [Omitted]        
IV 43   [Omitted]        
IV 44   [Omitted]        
IV 45    [Omitted]        
IV 46 4011 New pneumatic tyres, of rubber [other than of a kind  used  on/in  bicycles,  cycle-rickshaws  and three wheeled powered cycle rickshaws;   [rear
tractor tyres; and of a kind used on aircraft]
14% 14% 28%  
IV 47   [Omitted]        
IV 48   [Omitted]        
IV 49    [Omitted]        
IV 50    [Omitted]        
IV 51   [Omitted]        
IV 52   [Omitted]        
IV 53   [Omitted]        
IV 54   [Omitted]        
IV 55   [Omitted]        
IV 56   [Omitted]        
IV 57   [Omitted]        
IV 58   [Omitted]        
IV 59   [Omitted]        
IV 60   [Omitted]        
IV 61   [Omitted]        
IV 62   [Omitted]        
IV 63   [Omitted]        
IV 64   [Omitted]        
IV 65   [Omitted]        
IV 66   [Omitted]        
IV 67   [Omitted]        
IV 68   [Omitted]        
IV 69   [Omitted]        
IV 70    [Omitted]        
IV 71   [Omitted]        
IV 72   [Omitted]        
IV 73   [Omitted]        
IV 74   [Omitted]        
IV 75   [Omitted]        
IV 76   [Omitted]        
IV 77   [Omitted]        
IV 78   [Omitted]        
IV 79   [Omitted]        
IV 80   [Omitted]        
IV 81   [Omitted]        
IV 82   [Omitted]        
IV 83   [Omitted]        
IV 84   [Omitted]        
IV 85    [Omitted]        
IV 86   [Omitted]        
IV 87   [Omitted]        
IV 88   [Omitted]        
IV 89   [Omitted]        
IV 90   [Omitted]        
IV 91   [Omitted]        
IV 92   [Omitted]        
IV 93   [Omitted]        
IV 94   [Omitted]        
IV 95   [Omitted]        
IV 96   [Omitted]        
IV 97   [Omitted]        
IV 98   [Omitted]        
IV 99   [Omitted]        
IV 100   [Omitted]        
IV 101   [Omitted]        
IV 102   [Omitted]        
IV 103   [Omitted]        
IV 104   [Omitted]        
IV 105   [Omitted]        
IV 106   [Omitted]        
IV 107   [Omitted]        
IV 108   [Omitted]        
IV 109   [Omitted]        
IV 110   [Omitted]        
IV 111   [Omitted]        
IV 112   [Omitted]        
IV 113   [Omitted]        
IV 114 8407 Spark-ignition reciprocating or rotary internal combustion  piston  engine  [other  than  aircraft
engines
14% 14% 28%  
IV 115 8408 Compression-ignition      internal     combustion piston engines (diesel or semi-diesel engines) 14% 14% 28%  
IV 116 8409 Parts suitable for use solely or principally with
the engines of heading 8407 or 8408
14% 14% 28%  
IV 117 8413 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]
14% 14% 28%  
IV 118   [Omitted]        
IV 119 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
14% 14% 28%  
IV 120   [Omitted]        
IV 121   [Omitted]        
IV 122 8422 Dish  washing  machines,  household  [8422  11
00] and other [8422 19 00]
14% 14% 28%  
IV 123   [Omitted]        
IV 124   [Omitted]        
IV 125   [Omitted]        
IV 126   [Omitted]        
IV 127   [Omitted]        
IV 128   [Omitted]        
IV 129   [Omitted]        
IV 130   [Omitted]        
IV 131   [Omitted]        
IV 132   [Omitted]        
IV 133   [Omitted]        
IV 134   [Omitted]        
IV 135   [Omitted]        
IV 136   [Omitted]        
IV 137   [Omitted]        
IV 138   [Omitted]        
IV 139 8507 Electric   accumulators,   including   separators therefor, whether or not  rectangular  (including square)  other  than  Lithiumion  battery and
other    Lithium-ion    accumulators    including Lithium-ion power banks
14% 14% 28%  
IV 140   [Omitted]        
IV 141   [Omitted]        
IV 142   [Omitted]        
IV 143 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, alternators) and cut-outs of
a kind used in conjunction with such engines
14% 14% 28%  
IV 144   [Omitted]        
IV 145   [Omitted]        
IV 146   [Omitted]        
IV 147   [Omitted]        
IV 148   [Omitted]        
IV 149   [Omitted]        
IV 150   [Omitted]        
IV 151    [Omitted]        
IV 152   [Omitted]        
IV 153   [Omitted]        
IV 154 8528 Monitors   and   projectors,   not   incorporating television     reception     apparatus;     reception apparatus    for    television,    whether    or    not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus  [other    than    computer    monitors    not exceeding     32  inches  ,  set  top  box  for television  and  Television  set  (including  LCD and    LED    television)    of   screen    size    not
exceeding 32 inches
14% 14% 28%  
IV 155   [Omitted]        
IV 156   [Omitted]        
IV 157   [Omitted]        
IV 158    [Omitted]        
IV 159   [Omitted]        
IV 160   [Omitted]        
IV 161    [Omitted]        
IV 162   [Omitted]        
IV 163   [Omitted]        
IV 163A 8701 Road    tractors    for    semi-trailers    of   engine
capacity more than 1800 cc]
14% 14% 28%  
IV 164 8702 Motor  vehicles  for  the  transport  of  ten  or more  persons,  including  the  driver  [other  than
buses   for   use   in   public   transport,   which exclusively run on Bio-fuels]
14% 14% 28%  
IV 165 8703 Motor cars and other motor vehicles principally designed  for  the  transport  of  persons  (other than  those  of heading  8702),  including  station wagons  and  racing  cars  [other  than  Cars  for
physically handicapped persons]
14% 14% 28%  
IV 166 8704 Motor vehicles for the transport of goods [other
than Refrigerated motor vehicles]
14% 14% 28%  
IV 167   [Omitted]        
IV 168 8706 Chassis   fitted   with   engines,   for   the   motor
vehicles of headings 8701 to 8705
14% 14% 28%  
IV 169 8707 Bodies (including cabs), for the motor vehicles
of headings 8701 to 8705
14% 14% 28%  
IV 170 8708 Parts and  accessories  of the  motor  vehicles  of headings  8701  to  8705  [other  than  specified
parts of tractors]
14% 14% 28%  
IV 171   [Omitted]        
IV 172   [Omitted]        
IV 173 8711 Motorcycles   (including   mopeds)   and   cycles fitted with an auxiliary motor, with or without
side-cars; side-cars
14% 14% 28%  
IV 174 8714 Parts  and  accessories  of  vehicles  of  heading
8711
14% 14% 28%  
IV 175   [Omitted]        
IV 176 8802 or
8806
Aircrafts for personal use 14% 14% 28%  
IV 177 8903 Yachts and other vessels for pleasure or sports;
rowing boats and canoes
14% 14% 28%  
IV 178   [Omitted]        
IV 179   [Omitted]        
IV 180   [Omitted]        
IV 181   [Omitted]        
IV 182   [Omitted]        
IV 183   [Omitted]        
IV 184   [Omitted]        
IV 185   [Omitted]        
IV 186   [Omitted]        
IV 187   [Omitted]        
IV 188   [Omitted]        
IV 189   [Omitted]        
IV 190   [Omitted]        
IV 191   [Omitted]        
IV 192   [Omitted]        
IV 193   [Omitted]        
IV 194   [Omitted]        
IV 195   [Omitted]        
IV 196   [Omitted]        
IV 197   [Omitted]        
IV 198   [Omitted]        
IV 199   [Omitted]        
IV 200   [Omitted]        
IV 201   [Omitted]        
IV 202   [Omitted]        
IV 203   [Omitted]        
IV 204   [Omitted]        
IV 205   [Omitted]        
IV 206   [Omitted]        
IV 207   [Omitted]        
IV 208   [Omitted]        
IV 209   [Omitted]        
IV 210 9302 Revolvers   and   pistols,   other   than   those   of
heading 9303 or 9304
14% 14% 28%  
IV 211   [Omitted]        
IV 212   [Omitted]        
IV 213   [Omitted]        
IV 214   [Omitted]        
IV 215   [Omitted]        
IV 216   [Omitted]        
IV 217   [Omitted]        
IV 218   [Omitted]        
IV 219   [Omitted]        
IV 220   [Omitted]        
IV 221   [Omitted]        
IV 222    [Omitted]        
IV 223 9614 Smoking   pipes   (including   pipe   bowls)   and
cigar or cigarette holders, and parts thereof
14% 14% 28%  
IV 224   [Omitted]        
IV 225   [Omitted]        
IV 226   [Omitted]        
IV 227 9804 All dutiable articles intended for personal use 14% 14% 28%  
IV 228 Any
chapter
Lottery 14% 14% 28%  
IV 229 Any Chapter Actionable claim in the  form of chance to win
in  betting,  gambling,  or  horse  racing  in  race club
14% 14% 28%  
V 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
1.5% 1.5% 3%  
V 2   [Omitted]        
V 3    [Omitted]        
V 4    [Omitted]        
V 5 7105 Dust  and  powder  of  natural  or  synthetic  precious  or  semi-precious
stones
1.5% 1.5% 3%  
V 6 7106 Silver  (including  silver  plated  with gold  or platinum),  unwrought or
in semi-manufactured forms, or in powder form
1.5% 1.5% 3%  
V 7 7107 Base   metals   clad   with   silver,   not   further   worked   than   semi-
manufactured
1.5% 1.5% 3%  
V 8 7108 Gold  (including  gold  plated  with  platinum)  unwrought  or  in  semi-
manufactured forms, or in powder form
1.5% 1.5% 3%  
V 9 7109 Base  metals or silver, clad with gold, not  further worked than semi-
manufactured
1.5% 1.5% 3%  
V 10 7110 Platinum,  unwrought  or  in  semi-manufactured  forms,  or  in  powder
form
1.5% 1.5% 3%  
V 11 7111 Base  metals,  silver  or  gold,  clad  with  platinum,  not  further  worked
than semi-manufactured
1.5% 1.5% 3%  
V 12 7112 Waste  and  scrap  of  precious  metal  or  of  metal  clad  with  precious metal;  other  waste  and  scrap  containing  precious  metal  or  precious metal  compounds,  of  a  kind  used  principally  for  the  recovery  of
precious metal.
1.5% 1.5% 3%  
V 13 7113 Articles of jewellery and parts thereof, of precious metal or  [of metal clad with precious metal  1.5% 1.5% 3%  
V 14
7114
Articles  of  goldsmiths'  or  silversmiths'  wares  and  parts  thereof,  of
precious metal or of metal clad with precious metal
1.5% 1.5% 3%  
V 15 7115 Other articles of precious metal or of metal clad with precious metal 1.5% 1.5% 3%  
V 16 7116 Articles of natural or cultured pearls, precious or semi-precious stones
(natural, synthetic or reconstructed)
1.5% 1.5% 3%  
V 17 7117 Imitation jewellery [other than bangles of lac/shellac] 1.5% 1.5% 3%  
V 18 7118 Coin 1.5% 1.5% 3%  
V              
V 26* 7113 11 10 Silver filigree work 1.5% 1.5% 3%  
V 27* 7117 Handmade  imitation  jewellery (including natural
seeds, beads jewelry, cardamom garland)
1.5% 1.5% 3%  
VI 1 7102 Rough diamonds or simply sawn diamonds,
industrial or non-industrial
0.125% 0.125% 0.25%  
VI 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
0.125% 0.125% 0.25%  
VI 2A   [Omitted]        
VI 3 7104 Synthetic or reconstructed precious or
semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded
synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung for convenience
of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped
0.125% 0.125% 0.25%  
VI 4   [Omitted]        
VII 1 7102 Goods other than those specified against S. No. 1 in Schedule VI 0.75% 0.75% 1.50%  
VII 2 7104 Goods other than those specified against S. No. 3 in Schedule VI"; 0.75% 0.75% 1.50%  
               
Nil rate 1  0101 Live asses, mules and hinnies 0 0 0  
Nil rate 2 0102 Live bovine animals 0 0 0  
Nil rate 3 0103 Live swine 0 0 0  
Nil rate 4 0104 Live sheep and goats 0 0 0  
Nil rate 5 0105 Live poultry, that is to say, fowls of the species Gallus
domesticus, ducks, geese, turkeys and guinea fowls.
0 0 0  
Nil rate 6 0106 Other live animal such as Mammals, Birds, Insects 0 0 0  
Nil rate 7 0201 Meat of bovine animals, fresh and chilled. 0 0 0  
Nil rate 8 0203,
0204,
0205,
0206,
0207,
0208,
0209
All goods, fresh or chilled 0 0 0  
Nil rate 9 0202,
0203,
0204,
0205,
0206,
0207,
0208,
0209,
0210
All goods [other than fresh or chilled] other than pre-packaged and labelled. 0 0 0  
Nil rate 10   [Omitted] 0 0 0  
Nil rate 11   [Omitted] 0 0 0  
Nil rate 12   [Omitted] 0 0 0  
Nil rate 13   [Omitted] 0 0 0  
Nil rate 14   [Omitted] 0 0 0  
Nil rate 15   [Omitted] 0 0 0  
Nil rate 16   [Omitted] 0 0 0  
Nil rate 17   [Omitted] 0 0 0  
Nil rate 18 03 Fish   seeds,   prawn   /   shrimp   seeds   whether   or   not processed,  cured  or  in  frozen  state  [other  than  goods
falling under Chapter 3 and attracting 5%]
0 0 0  
Nil rate 19 0301 Live fish. 0 0 0  
Nil rate 20 0302 Fish,  fresh  or  chilled,  excluding  fish  fillets  and  other
fish meat of heading 0304
0 0 0  
Nil rate 21 0304,
0306,
0307,
0308
All goods, fresh or chilled 0 0 0  
Nil rate 22 0303,0304, 0305,0306, 0307,0308,0309 All goods [other than fresh or chilled] and other than pre-packaged and labelled. 0 0 0  
Nil rate 23   [Omitted] 0 0 0  
Nil rate 24   [Omitted] 0 0 0  
Nil rate 25 0401 Fresh  milk  and  pasteurised  milk,  including  separated milk,  milk  and  cream,  not  concentrated  nor  containing added sugar or other sweetening matter, excluding Ultra
High Temperature (UHT) milk
0 0 0  
Nil rate 26 0403 Curd, Lassi, Butter milk, other than pre-packaged and labelled 0 0 0  
Nil rate 27 0406 Chena  or  paneer, other than pre-packaged and labelled. 0 0 0  
Nil rate 28 0407 Birds' eggs, in shell, fresh, preserved or cooked 0 0 0  
Nil rate 29 0409 Natural  honey, other than pre-packaged and labelled. 0 0 0  
Nil rate 30 0501 Human   hair,   unworked,   whether   or   not   washed   or
scoured; waste of human hair
0 0 0  
Nil rate 30A 0504 All goods, fresh or chilled 0 0 0  
Nil rate 30B 0504 All goods [other than fresh or chilled] other than pre-packaged and labelled. 0 0 0  
Nil rate 31 0506 All   goods   i.e.   Bones   and    horn-cores,   unworked, defatted, simply prepared (but not cut to shape), treated with  acid  or  gelatinised;  powder  and  waste  of  these
products
0 0 0  
Nil rate 32 0507 90 All  goods  i.e.  Hoof  meal;  horn  meal;  hooves,  claws,
nails and beaks; antlers; etc.
0 0 0  
Nil rate 33 0511 Semen including frozen semen 0 0 0  
Nil rate 34 06 Live trees and other plants; bulbs, roots and the like; cut
flowers and ornamental foliage
0 0 0  
Nil rate 35 0701 Potatoes, fresh or chilled. 0 0 0  
Nil rate 36 0702 Tomatoes, fresh or chilled. 0 0 0  
Nil rate 37 0703 Onions,   shallots,   garlic,   leeks   and   other   alliaceous
vegetables, fresh or chilled.
0 0 0  
Nil rate 38 0704 Cabbages,   cauliflowers,   kohlrabi,   kale   and   similar
edible brassicas, fresh or chilled.
0 0 0  
Nil rate 39 0705 Lettuce  (Lactuca  sativa)  and  chicory (Cichorium  spp.),
fresh or chilled.
0 0 0  
Nil rate 40 0706 Carrots,    turnips,    salad    beetroot,    salsify,    celeriac,
radishes and similar edible roots, fresh or chilled.
0 0 0  
Nil rate 41 0707 Cucumbers and gherkins, fresh or chilled. 0 0 0  
Nil rate 42 0708 Leguminous  vegetables,  shelled  or  unshelled,  fresh  or
chilled.
0 0 0  
Nil rate 43 0709 Other vegetables, fresh or chilled. 0 0 0  
Nil rate 43A 0710 Vegetables (uncooked or cooked by steaming or boiling
in water), frozen
0 0 0  
Nil rate 43B 0711 Vegetables  provisionally  preserved,  but  unsuitable  in that state for immediate consumption 0 0 0  
Nil rate 44 0712 Dried   vegetables,   whole,   cut,   sliced,   broken   or   in
powder, but not further prepared.
0 0 0  
Nil rate 45 0713 “Dried  leguminous  vegetables,  shelled,  whether  or  not skinned  or split  [Dried  leguminous  vegetables,  shelled, whether or not skinned or split  other than pre-packaged and labelled. 0 0 0  
Nil rate 46 0714 Manioc,  arrowroot,  salep,  Jerusalem  artichokes,  sweet potatoes and similar roots and tubers with high starch or
inulin content,  fresh or chilled, dried sago pith.
0 0 0  
Nil rate 46A 714 Manioc,  arrowroot,  salep,  Jerusalem  artichokes,  sweet potatoes and similar roots and tubers with high starch or inulin  content,  frozen,  whether  or  not  sliced  or  in  the form of pellets  other than pre-packaged and labelled. 0 0 0  
Nil rate 46B 08 Dried makhana, whether or not shelled or peeled other than pre-packaged and labelled. 0 0 0  
Nil rate 47 0801 Coconuts,  fresh  or  dried,  whether  or  not  shelled  or
peeled
0 0 0  
Nil rate 48 0801 Brazil nuts, fresh, whether or not shelled or peeled 0 0 0  
Nil rate 49 0802 Other   nuts,   fresh   such   as   Almonds,   Hazelnuts   or filberts  (Corylus  spp.),  walnuts,  Chestnuts  (Castanea spp.),   Pistachios,   Macadamia   nuts,   Kola   nuts   (Cola
spp.),   Areca  nuts,   Pine   nuts,   fresh,   whether   or  not shelled or peeled
0 0 0  
Nil rate 50 0803 Bananas, including plantains, fresh or dried 0 0 0  
Nil rate 51 0804 Dates, figs, pineapples, avocados, guavas, mangoes and
mangosteens, fresh.
0 0 0  
Nil rate 52 0805 Citrus  fruit,   such  as  Oranges,   Mandarins  (including tangerines  and  satsumas);  clementines,   wilkings  and similar  citrus  hybrids,  Grapefruit,  including  pomelos, Lemons   (Citrus   limon,   Citrus   limonum)   and   limes
(Citrus aurantifolia, Citrus latifolia), fresh
0 0 0  
Nil rate 53 0806 Grapes, fresh 0 0 0  
Nil rate 54 0807 Melons (including watermelons) and papaws (papayas),
fresh.
0 0 0  
Nil rate 55 0808 Apples, pears and quinces, fresh. 0 0 0  
Nil rate 56 0809 Apricots, cherries, peaches (including nectarines), plums
and sloes, fresh.
0 0 0  
Nil rate 57 0810 Other     fruit     such     as     strawberries,     raspberries, blackberries,  mulberries  and  loganberries,  black,  white or red  currants and  gooseberries,  cranberries,  bilberries and  other  fruits  of  the  genus  vaccinium,  Kiwi  fruit,
Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
0 0 0  
Nil rate 57A 0813 Tamarind dried 0 0 0  
Nil rate 58 0814 Peel of citrus  fruit  or  melons  (including  watermelons),
fresh.
0 0 0  
Nil rate 59 7, 9 or 10
All goods of seed quality 0 0 0  
Nil rate 60 0901 Coffee beans, not roasted 0 0 0  
Nil rate 61 0902 Unprocessed green leaves of tea 0 0 0  
Nil rate 62 0909 Seeds  of  anise,   badian,   fennel,   coriander,   cumin  or
caraway; juniper berries [of seed quality]
0 0 0  
Nil rate 63 0910 11 10 Fresh ginger, other than in processed form 0 0 0  
Nil rate 64 0910 30 10 Fresh turmeric, other than in processed form 0 0 0  
Nil rate 65 1001 Wheat  and  meslin  other than pre-packaged and labelled. 0 0 0  
Nil rate 66 1002 Rye other than pre-packaged and labelled. 0 0 0  
Nil rate 67 1003 Barley other than pre-packaged and labelled. 0 0 0  
Nil rate 68 1004 Oats other than pre-packaged and labelled. 0 0 0  
Nil rate 69 1005 Maize (corn) other than pre-packaged and labelled. 0 0 0  
Nil rate 70 1006 Rice other than pre-packaged and labelled. 0 0 0  
Nil rate 71 1007 Grain sorghum other than pre-packaged and labelled. 0 0 0  
Nil rate 72 1008 Buckwheat,  millet  and  canary  seed;  other  cereals  such as Jawar, Bajra, Ragi] other than pre-packaged and labelled. 0 0 0  
Nil rate 73 1101 Wheat or meslin flour other than pre-packaged and labelled. 0 0 0  
Nil rate 74 1102 Cereal  flours  other  than  of  wheat  or  meslin,  [maize (corn) flour, Rye flour, etc.]  other than pre-packaged and labelled. 0 0 0  
Nil rate 75 1103 Cereal groats, meal and pellets other than pre-packaged and labelled. 0 0 0  
Nil rate 76 1104 Cereal grains hulled 0 0 0  
Nil rate 77 1105 Flour,    powder,    flakes,    granules    or    pellets    of potatoes other than pre-packaged and labelled. 0 0 0  
Nil rate 78 1106 Flour,  of  the  dried  leguminous  vegetables  of  heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum  refined  split  1106  10  90],  of  sago  or  of  roots  or tubers of heading 0714 or of the products of Chapter 8
i.e.  of  tamarind,  of  singoda,  mango  flour,  etc. other than pre-packaged and labelled.
0 0 0  
Nil rate 78A 1106 10 10 Guar meal 0 0 0  
Nil rate 79 12 All goods of seed quality 0 0 0  
Nil rate 80 1201 Soya beans, whether or not broken, of seed quality. 0 0 0  
Nil rate 81 1202 Ground-nuts, not  roasted or otherwise  cooked, whether
or not shelled or broken, of seed quality.
0 0 0  
Nil rate 82 1204 Linseed, whether or not broken, of seed quality. 0 0 0  
Nil rate 83 1205 Rape  or  colza  seeds,  whether  or  not  broken,  of  seed
quality.
0 0 0  
Nil rate 84 1206 Sunflower seeds, whether or not broken, of seed quality. 0 0 0  
Nil rate 85 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard  seeds,  Saffower  (Carthamus  tinctorius)  seeds,
Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
0 0 0  
Nil rate 86 1209 Seeds,  fruit  and  spores,  of  a  kind  used  for  sowing. Explanation: This entry does not cover seeds meant for
any use other than sowing.
0 0 0  
Nil rate 87 1210 Hop cones, fresh. 0 0 0  
Nil rate 87A 1210 10 00 Hop cones, neither ground nor powdered nor in the form
of pellets
0 0 0  
Nil rate 88 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,   fresh   or chilled.
0 0 0  
Nil rate 89 1212 Locust beans, seaweeds and other algae, sugar beet and
sugar cane, fresh or chilled.
0 0 0  
Nil rate 90 1213 Cereal  straw  and  husks,  unprepared,  whether  or  not
chopped, ground, pressed or in the form of pellets
0 0 0  
Nil rate 91 1214 Swedes,  mangolds,  fodder  roots,  hay,  lucerne  (alfalfa), clover,   sainfoin,   forage   kale,   lupines,   vetches   and similar  forage  products,  whether  or  not  in  the  form of
pellets.
0 0 0  
Nil rate 92 1301 Lac and Shellac 0 0 0  
Nil rate 92A 1401 Sal leaves, siali leaves, sisal leaves, sabai grass 0 0 0  
Nil rate 93 1404 90 40 Betel leaves 0 0 0  
Nil rate 93A 1404 90 60 Coconut shell, unworked 0 0 0  
Nil rate 93B 1404 90 90 Vegetable   materials,   for   manufacture   of   jhadoo   or
broom sticks
0 0 0  
Nil rate 94 1701 or
1702
(i)Jaggery of all types including Cane Jaggery (gur),Palmyra Jaggery, other than pre-packaged and labelled.;
(ii) Khandsari Sugar, other than pre-packaged and labelled
0 0 0  
Nil rate 95 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 other than pre-packaged and labelled. 0 0 0  
Nil rate 96 1905 Pappad,  by  whatever  name  it  is  known,  except  when
served for consumption
0 0 0  
Nil rate 97 1905 Bread  (branded  or  otherwise),  except  when  served  for
consumption and pizza bread
0 0 0  
Nil rate 97A 2009 89 90 Tender  coconut  water other than pre-packaged and labelled. 0 0 0  
Nil rate 98 2106 Prasadam  supplied  by  religious  places  like  temples,
mosques, churches, gurudwaras, dargahs, etc.
0 0 0  
Nil rate 99 2201 Water  [other  than  aerated,  mineral, distilled,
medicinal, ionic, battery, de-mineralized and water sold in sealed container]
0 0 0  
Nil rate 100 2201 Non-alcoholic  Toddy,  Neera  including  date  and  palm
neera
0 0 0  
Nil rate 101   [Omitted] 0 0 0  
Nil rate 102 2301,2302,
2308,
2309
Aquatic   feed   including   shrimp   feed   and   prawn   feed, poultry  feed  &  cattle  feed,  including  grass,  hay  &  straw, supplement  &  husk  of  pulses,  concentrates  &  additives,
wheat bran & de-oiled cake [other than rice-bran]
0 0 0  
Nil rate 102A [2302 De-oiled  rice  bran
Explanation:  The  exemption  applies  to de-oiled  rice  bran  falling  under  heading  2306  with  effect
from 25th January, 2018
0 0 0  
Nil rate 102B 2306 Cotton seed oil cake 0 0 0  
Nil rate 103 2501 Salt  (including table salt  and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea
water
0 0 0  
Nil rate [103A 26 Uranium Ore concentrate 0 0 0  
Nil rate 104 2716 00 00 Electrical energy 0 0 0  
Nil rate 105 2835 Dicalcium   phosphate   (DCP)   of   animal   feed   grade
conforming to IS specification No.5470 : 2002
0 0 0  
Nil rate 106 3002 Human Blood and its components 0 0 0  
Nil rate 107 3006 All types of contraceptives 0 0 0  
Nil rate 108 3101 All goods and organic manure other than pre-packaged and labelled. 0 0 0  
Nil rate 109 3304 Kajal  [other  than  kajal pencil  sticks],  Kumkum,  Bindi,
Sindur, Alta
0 0 0  
Nil rate 110 3825 Municipal waste, sewage sludge, clinical waste 0 0 0  
Nil rate 111 3926 Plastic bangles 0 0 0  
Nil rate 112 4014 Condoms and contraceptives 0 0 0  
Nil rate 113 4401 Firewood or fuel wood 0 0 0  
Nil rate 114 4402 Wood   charcoal   (including   shell   or   nut   charcoal),
whether or not agglomerated
0 0 0  
Nil rate 114A 44 or 68 Deities made of stone, marble or wood 0 0 0  
Nil rate 114B 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal
leaves, sabai grass, including sabai grass rope
0 0 0  
Nil rate 114C 46 Plates   and   cups   made   up   of   all   kinds   of   leaves/ flowers/bark 0 0 0  
Nil rate 115 4802 / 4907 Judicial,  Non-judicial  stamp  papers,  Court  fee  stamps when  sold  by  the  Government  Treasuries  or  Vendors
authorized by the Government
0 0 0  
Nil rate 116 4817 / 4907 Postal  items,   like  envelope,  Post  card  etc.,  sold  by
Government
0 0 0  
Nil rate 117 48 or 4907
or 71
Rupee  notes  or  coins  when  sold  to  Reserve  Bank  of
India or the government of India
0 0 0  
Nil rate 118   Omitted        
Nil rate 119 4901 Printed books, including Braille books 0 0 0  
Nil rate 120 4902 Newspapers,  journals  and  periodicals,  whether  or  not
illustrated or containing advertising material
0 0 0  
Nil rate 121 4903 Children's picture, drawing or colouring books 0 0 0  
Nil rate 121A 4904 Music,  printed  or  in  manuscript,  whether  or not  bound
or illustrated
0 0 0  
Nil rate 122   Omitted        
Nil rate 122A 4907 Duty Credit Scrips 0 0 0  
Nil rate 123 5001 Silkworm laying, cocoon 0 0 0  
Nil rate 124 5002 Raw silk 0 0 0  
Nil rate 125 5003 Silk waste 0 0 0  
Nil rate 126 5101 Wool, not carded or combed 0 0 0  
Nil rate 127 5102 Fine or coarse animal hair, not carded or combed 0 0 0  
Nil rate 128 5103 Waste of wool or of fine or coarse animal hair 0 0 0  
Nil rate 129 52 Gandhi Topi 0 0 0  
Nil rate 130 52 Khadi yarn 0 0 0  
Nil rate 130A 50 to 55 Khadi fabric, sold through Khadi and Village Industries
Commission(KVIC)  and  KVIC  certified  institutions  / outlets
0 0 0  
Nil rate 131 5303 Jute fibres, raw or processed but not spun 0 0 0  
Nil rate 132 5305 Coconut, coir fibre 0 0 0  
Nil rate 132A 53 Coir pith  compost  other than pre-packaged and labelled. 0 0 0  
Nil rate 133 63 Indian National Flag 0 0 0  
Nil rate 134 6703 Human  hair,  dressed,  thinned,  bleached  or  otherwise
worked
0 0 0  
Nil rate 135 6912 00 40 Earthen pot and clay lamps 0 0 0  
Nil rate 135A 69 Idols made of clay 0 0 0  
Nil rate 136 7018 Glass bangles (except those made from precious metals) 0 0 0  
Nil rate 136A 7117 Bangles of lac/shellac 0 0 0  
Nil rate 137 8201 Agricultural  implements  manually  operated  or  animal driven   i.e.   Hand   tools,   such   as   spades,   shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and  similar  hewing  tools; secateurs and  pruners  of any kind; scythes, sickles, hay knives, hedge shears, timber wedges  and  other  tools  of  a  kind  used  in  agriculture,
horticulture or forestry other than ghamella
0 0 0  
Nil rate 138 8445 Charkha  for  hand  spinning  of  yarns,  including  amber
charkha
0 0 0  
Nil rate 139 8446 Handloom [weaving machinery] 0 0 0  
Nil rate 140 8802 60 00 Spacecraft   (including   satellites)   and   suborbital   and
spacecraft launch vehicles
0 0 0  
Nil rate 141   Omitted        
Nil rate 142 9021 Hearing aids 0 0 0  
Nil rate 143 92 Indigenous handmade musical instruments as listed in
ANNEXUREII
0 0 0  
Nil rate 144 9603 Muddhas   made   of   sarkanda,   Brooms   or   brushes,
consisting  of twigs or other  vegetable  materials,  bound together, with or without handles
0 0 0  
Nil rate 145 9609 Slate pencils and chalk sticks 0 0 0  
Nil rate 146 9610 00 00 Slates 0 0 0  
Nil rate 146A 96190010
or  96190020
Sanitary towels (pads) or sanitary napkins; tampons 0 0 0  
Nil rate 147 9803 Passenger baggage 0 0 0  
Nil rate 148 Any chapter Puja samagri namely,-
(i)     Rudraksha,   rudraksha   mala,   tulsi   kanthi mala,   panchgavya   (mixture   of  cowdung, desi ghee, milk and curd);
(ii)    Sacred    thread    (commonly    known    as yagnopavit);
(iii)   Wooden khadau;
(iv)   Panchamrit,
(v)     Vibhuti
(vi)   Unbranded honey [proposed GST Nil]
(vii)  Wick for diya.
(viii) Roli
(ix)   Kalava (Raksha sutra)
(x)    Chandan tika
0 0 0  
Nil rate 149 - Supply   of   lottery   by   any   person   other   than   State Government, Union Territory or Local authority subject to  the  condition  that  the  supply  of  such  lottery  has suffered   appropriate   central   tax,   State   tax,   Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union
Territory or local authority, as the case may be.
0 0 0  
Nil rate 150 - Supply  of  goods  by  a  Government  entity  to  Central Government,  State  Government,  Union  territory,  local authority    or     any    person    specified    by    Central Government, State Government, Union territory or local authority,  against  consideration  received  from  Central
Government, State Government, Union territory or local authority in the form of grants
0 0 0  
Nil rate 151 Any
Chapter
Parts for manufacture of hearing aids 0 0 0  
Nil rate 152 Any Chapter
except 71
Rakhi  (other  than  those  made  of  goods  falling  under Chapter 71) 0 0 0  
Nil rate 153 Any Chapter Supply  of  gift  items  received  by  the  President,  Prime Minister,  Governor  or  Chief  Minister  of  any  State  or Union territory, or any public servant, by way of public
auction by the Government, where auction proceeds are to be used for public or charitable cause
0 0 0  
Compensation Cess 1 2106 90 20 Pan-masala       60%
Compensation Cess 2 2202 10 10 Aerated waters       12%
Compensation Cess 3 2202 10 20 Lemonade       12%
Compensation Cess 4 2202 10 90 Others       12%
Compensation Cess 4A 2202 99 90 Caffeinated Beverages       12%
Compensation Cess 5 2401 Unmanufactured  tobacco  (without  lime  tube)   –
bearing a brand name
      71%
Compensation Cess 6 2401 Unmanufactured   tobacco    (with   lime   tube)   – bearing a brand name       65%
Compensation Cess 7 2401 30 00 Tobacco refuse, bearing a brand name       61%
Compensation Cess 8 2402 10 10 Cigar and cheroots       21% or Rs. 4170
per thousand, whichever is
higher
Compensation Cess 9 2402 10 10 Cigarillos       21% or Rs. 4170
per thousand, whichever is
higher
Compensation Cess 10 2402 20 10 Cigarettes   containing   tobacco   other   than   filter cigarettes, of length not exceeding 65 millimetres       5% + Rs.2076 per
thousand
Compensation Cess 11 2402 20 20 Cigarettes   containing   tobacco   other   than   filter
cigarettes, of length exceeding  65  millimetres but not exceeding 75 millimetres
      5% +
Rs.3668 per thousand
Compensation Cess 12 2402 20 30 Filter cigarettes of length (including the  length of the filter, the length of filter being 11  millimetres or   its   actual   length,   whichever   is   more)   not
exceeding 65 millimetres
      5% + Rs.2076 per
thousand
Compensation Cess 13 2402 20 40 Filter cigarettes of length (including the  length of the filter, the length of filter being 11  millimetres or its actual length, whichever is more) exceeding
65 millimetres but not exceeding 70 millimetres
      5% + Rs.2747 per
thousand
Compensation Cess 14 2402 20 50 Filter cigarettes of length (including the  length of the filter, the length of filter being 11  millimetres or its actual length, whichever is more) exceeding
70 millimetres but not exceeding 75 millimetres
      5% + Rs.3668 per
thousand
Compensation Cess 15 2402 20 90 Other cigarettes containing tobacco       36%  +
Rs.4170 per thousand
Compensation Cess 16 2402 90 10 Cigarettes of tobacco substitutes       Rs.4006 per
thousand
Compensation Cess 17 2402 90 20 Cigarillos of tobacco substitutes       12.5% or Rs.
4,006 per thousand whichever is
higher
Compensation Cess 18 2402 90 90 Other       12.5% or Rs.
4,006 per thousand whichever is
higher
Compensation Cess 19 2403 11 10 'Hookah'     or  'gudaku'  tobacco  bearing  a  brand
name
      72%
Compensation Cess 20 2403 11 10 Tobacco  used  for  smoking  'hookah'  or    'chilam'
commonly known as 'hookah' tobacco  or 'gudaku' not bearing a brand name
      17%
Compensation Cess 21 2403 11 90 Other  water  pipe  smoking  tobacco  not  bearing  a
brand name.
      11%
Compensation Cess 22 2403 19 10 Smoking mixtures for pipes and cigarettes       290%
Compensation Cess 23 2403 19 90 Other smoking tobacco bearing a brand name       49%
Compensation Cess 24 2403 19 90 Other smoking tobacco not bearing a brand name       11%
Compensation Cess 25 2403 91 00 “Homogenised”     or     “reconstituted”     tobacco,bearing a brand name       72%
Compensation Cess 26 2403 99 10 Chewing tobacco (without lime tube)       160%
Compensation Cess 27 2403 99 10 Chewing tobacco (with lime tube)       142%
Compensation Cess 28 2403 99 10 Filter khaini       160%
Compensation Cess 29 2403 99 20 Preparations containing chewing tobacco       72%
Compensation Cess 30 2403 99 30 Jarda scented tobacco       160%
Compensation Cess 31 2403 99 40 Snuff       72%
Compensation Cess 32 2403 99 50 Preparations containing snuff       72%
Compensation Cess 33 2403 99 60 Tobacco   extracts   and   essence   bearing   a   brand
name
      72%
Compensation Cess 34 2403 99 60 Tobacco  extracts and essence  not  bearing a brand
name
      65%
Compensation Cess 35 2403 99 70 Cut tobacco       20%
Compensation Cess 36 2403 99 90 Pan masala containing tobacco ‘Gutkha’       204%
Compensation Cess 37 2403 99 90 All   goods,   other   than   pan masala   containing
tobacco 'gutkha', bearing a brand name
      96%
Compensation Cess 38 2403 99 90 All   goods,   other   than   pan masala   containing
tobacco 'gutkha', not bearing a brand name
      89%
Compensation Cess 39 2701 Coal;  briquettes,  ovoids  and  similar  solid  fuels
manufactured from coal.
      Rs.400 per
tonne
Compensation Cess 40 2702 Lignite,  whether  or  not  agglomerated,  excluding
jet
      Rs.400 per
tonne
Compensation Cess 41 2703 Peat    (including    peat    litter),    whether   or   not
agglomerated
      Rs.400 per
tonne
Compensation Cess 41A 27 Coal  rejects  supplied  by  a  coal  washery,  arising out of coal on which compensation cess has been paid  and  no  input  tax  credit  thereof has  not  been
availed by any person.
      Nil
Compensation Cess 42 8702 10,
8702 20,
8702 30,
8702 90
Motor  vehicles  for  the  transport  of  not  more than  13  persons,  including  the  driver,  other  than the vehicles of the description mentioned in S. No.
50 and 51
      15%
Compensation Cess 42A 87 All  old   and   used   motor   vehicles   Explanation: Nothing  contained  in  this  entry shall  apply  if  the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods  and  Services  Tax  Act,  2017,  CENVAT
credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles
      Nil
Compensation Cess 42B 87 Fuel Cell Motor Vehicles       Nil
Compensation Cess 43 8702 or
8703
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
      NIL
Compensation Cess 44 8703 10 10,
8703 80
Electrically   operated   vehicles,   including   three
wheeled electric motor vehicles.
      NIL
Compensation Cess 45 8703 Three wheeled vehicles       NIL
Compensation Cess 46 8703 Cars  for  physically  handicapped  persons,  subject to the following conditions:
a)
b)
[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 1200 cc; 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
      NIL
Compensation Cess 47 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
(d) Motor  vehicles  other  than  those  mentioned  at (a), (b) and (c) above.
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.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
NIL                                                           
NIL                                                                 NIL                                              15%
Compensation Cess 48 8703 50,
8703 70

Following    Vehicles,    with    both    compression- ignition internal combustion piston engine [diesel- or  semi  diesel]  and  electric  motor  as  motors  for propulsion;
(a)  Motor  vehicles  cleared  as  ambulances  duly fitted   with   all   the   fitments,   furniture   and accessories  necessary  for  an  ambulance  from the factory manufacturing such motor vehicles
(b)  Three wheeled vehicles
(c)  Motor    vehicles    of    engine    capacity    not exceeding   1500   cc   and         of   length   not exceeding 4000 mm
(d)  Motor  vehicles  other  than  those  mentioned  at (a), (b) and (c) above.
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.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
NIL                                                           
NIL                                                                   NIL                                                                                                                                              15%
Compensation Cess 49 8703 Hydrogen  vehicles based  on  fuel cell tech 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.
      NIL
Compensation Cess 50 8702, 8703
21 or 8703 22
Petrol,    Liquefied    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.
      1%
Compensation Cess 51 8702, 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 there under.
      3%
Compensation Cess 52 [8703 Motor  vehicles  of  engine  capacity  not  exceeding 1500 cc       17%
Compensation Cess 52A 8703 Motor vehicles of engine capacity exceeding 1500 cc  other   than   motor   vehicles   specified   against
entry at S. No 52B
      20%
Compensation Cess 52B 8703 Motor vehicles of engine capacity exceeding 1500 cc,  popularly  known  as  Sports  Utility  Vehicles (SUVs) including utility vehicles.
Explanation. - For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000
mm and having ground clearance of 170 mm. and above.
      22%
Compensation Cess 53 8711 Motorcycles of engine capacity exceeding 350 cc.       3%
Compensation Cess 54 8802 Other      aircraft      (for      example,      helicopters, aeroplanes), for personal use.       3%
Compensation Cess 55 8903 Yacht and other vessels for pleasure or sports       3%
Compensation Cess 56 Any chapter All goods other than those mentioned at S. Nos. 1
to 55 above
      Nil
Note: *Notification No. 21/2018 -Central Tax (Rate) DATED 26.7.2018

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