New GST rates notified vide GST notification   NO. 9/2025-Central Tax (Rate) on 17th September 2025. The new rates  are effective from 22nd September 2025.

Please read here for  notification details.

MINISTRY OF FINANCE

(Department of Revenue) NOTIFICATION

New Delhi, the 17th September, 2025

NO. 9/2025-Central Tax (Rate)

G.S.R. 641(E).—In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017),  and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 01/2017-Central Tax (Rate), dated the 28th June, 2017 published in the Gazette of India, Extraordinary,  Part II, Section 3, Sub-section (i), vide number
G.S.R.  673(E),  dated  the  28th  June,  2017,  except  as  respects  things  done  or  omitted  to  be  done  before  such supersession, the Central Government, on the recommendations of the Council, hereby notifies the rate of central tax of-

(i)           2.5 per cent. in respect of goods specified in Schedule I;
(ii)          9 per cent. in respect of goods specified in Schedule II;
(iii)        20 per cent. in respect of goods specified in Schedule III;
(iv)         1.5 per cent. in respect of goods specified in Schedule IV;
(v)          0.125 per cent. in respect of goods specified in Schedule V;
(vi)         0.75 per cent. in respect of goods specified in Schedule VI, and
(vii)        14 per cent. in respect of goods specified in Schedule VII,

appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules.

Schedule I – 2.5%
S. No.Chapter/Heading/Sub- heading/Tariff itemDescription of goods
(1)(2)(3)
1.0101 21 00, 0101 29Live horses
2.0202, 0203, 0204, 0205, 0206,
0207, 0208, 0209, 0210		All goods, other than fresh or chilled, pre-packaged and labelled
3.0303, 0304, 0305, 0306, 0307,
0308, 0309		All goods, other than fresh or chilled, pre-packaged and labelled
4.0402Milk  and  cream,  concentrated  or  containing  added  sugar  or  other
sweetening matter, including condensed milk
5.0403Yoghurt;  Cream,  kephir  and  other  fermented  or  acidified  milk  and cream,  whether  or  not  concentrated  or  containing  added  sugar  or other sweetening matter or flavored or containing added fruit, nuts or cocoa; Pre-packaged and labelled Curd, Lassi and Butter  milk
6.0404Whey,  whether  or  not  concentrated  or  containing  added  sugar  or other   sweetening   matter;   products   consisting   of   natural   milk constituents,   whether   or   not   containing   added   sugar   or   other
sweetening matter, not elsewhere specified or included
7.0405Butter  and  other  fats  and  oils  derived  from  milk,  including  ghee;
dairy spreads
8.0406Cheese, other than chena or paneer
9.0408Birds’  eggs,  not  in  shell,  and  egg  yolks,  fresh,  dried,  cooked  by steaming  or  by  boiling  in  water,  moulded,  frozen  or  otherwise preserved,   whether   or   not   containing   added   sugar   or   other
sweetening matter.
10.0409Natural honey, pre-packaged and labelled
11.0410Insects  and  other  edible  products  of  animal  origin,  not  elsewhere
specified or included
12.0502Pigs’,  hogs’  or  boars’ bristles  and  hair;  badger  hair  and  other  brush
making hair; waste of such bristles or hair.
13.0504All goods, other than fresh or chilled, pre-packaged and labelled
14.0505Skins 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
15.0507 (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.
16.0508Coral  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.
17.0510Ambergris, 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.
18.0511Animal products not elsewhere specified  or included; dead  animals
of  Chapter  1  or  3,  unfit  for  human  consumption,  other  than  semen including frozen semen.
19.07Herb, bark, dry plant, dry root, commonly known as jaribooti and dry
flower
20.0713Dried leguminous vegetables, shelled, whether or not skinned or split
pre-packaged and labelled; Guar gum refined split
21.0714Manioc, arrowroot, salep, Jerusalem artichokes, sweet  potatoes and similar  roots  and  tubers  with  high  starch  or  inulin  content,  frozen, whether  or  not  sliced  or  in  the  form  of  pellets,  pre-packaged  and
labelled
22.0801Cashew nuts, whether or not shelled or peeled, desiccated coconuts; Brazil nuts, dried, whether or not Shelled or Peeled
23.0802Dried areca nuts, whether or not shelled or peeled; Other nuts, dried, whether  or  not  shelled  or  peeled,  such  as  Almonds,  Hazelnuts  or filberts   (Corylus   spp.),   Chestnuts   (Castanea   spp.),   Pistachios, Macadamia   nuts,   Kola   nuts   (Cola   spp.),   Pine   nuts,   chestnuts (singhada), Walnuts, whether or not shelled
24.0802, 0813Chestnuts (singhada), dried whether or not shelled or peeled
25.08Dried  makhana, whether or not shelled or peeled pre-packaged and
labelled
26.0804Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and
mangosteens, dried
27.0805Citrus  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
28.0806Grapes, dried, and raisins
29.0811Fruit and nuts, uncooked or cooked by steaming or boiling in water,
frozen,  whether  or  not  containing  added  sugar  or  other  sweetening matter
30.0812Fruit  and  nuts,  provisionally  preserved  (for  example,  by  sulphur dioxide  gas,  in  brine,  in  sulphur  water  or  in  other  preservative
solutions), but unsuitable in that state for immediate consumption
31.0813Fruit,  dried,  other  than  that  of  headings  0801  to  0806;  mixtures  of
nuts or dried fruits of Chapter 8 [other than dried tamarind]
32.0814Peel of citrus fruit or melons (including watermelons), frozen, dried or  provisionally  preserved  in  brine,  in  sulphur  water  or  in  other
preservative solutions
33.0901Coffee roasted, whether or not decaffeinated; coffee husks and skins;
coffee  substitutes  containing  coffee  in  any  proportion  [other  than coffee beans not roasted]
34.0902Tea, whether or not flavoured [other than unprocessed green leaves
of tea]
35.0903Maté
36.0904Pepper  of the genus Piper; dried  or crushed  or ground  fruits of the
genus Capsicum or of the genus Pimenta
37.0905Vanilla
38.0906Cinnamon and cinnamon-tree flowers
39.0907Cloves (whole fruit, cloves and stems)
40.0908Nutmeg, mace and cardamoms
41.0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper
berries [other than of seed quality]
42.0910 [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
43.1001Wheat and meslin, pre-packaged and labelled
44.1002Rye, pre-packaged and labelled
45.1003Barley, pre-packaged and labelled
46.1004Oats, pre-packaged and labelled
47.1005Maize (corn), pre-packaged and labelled
48.1006Rice, pre-packaged and labelled
49.1007Grain sorghum, pre-packaged and labelled
50.1008Buckwheat,  millet  and  canary  seed;  other  cereals  such  as  Jawar,
Bajra, Ragi, pre-packaged and labelled
51.1101Wheat or meslin flour, pre-packaged and labelled
52.1102Cereal  flours  other  than of  wheat or  meslin i.e.  maize (corn)  flour,
Rye flour, etc., pre-packaged and labelled
53.1103Cereal   groats,   meal   and   pellets,   including   suji   and   dalia,   pre-
packaged and labelled
54.1104Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced  or  kibbled),  except  rice  of  heading  1006;  germ  of  cereals,
whole, rolled, flaked or ground (other than hulled cereal grains)
55.1105Flour,  meal,  powder,  flakes,  granules  and  pellets  of  potatoes,  pre- packaged and labelled
56.1106Flour,  meal  and  powder  of  the  dried  leguminous  vegetables  of
heading  0713  (pulses)  [other  than  guar  meal  (HS  1106  10  10)  and guar gum refined split ( HS 0713)], of sago or of roots or tubers of
heading  0714  or  of  the  products  of  Chapter  8,  pre-packaged  and
labelled
57.1107Malt, whether or not roasted
58.1108Starches; inulin
59.1109 00 00Wheat gluten, whether or not dried
60.12All goods other than of seed quality
61.1201Soya beans, whether or not broken other than of seed quality.
62.1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled
or broken other than of seed quality.
63.1203Copra
64.1204Linseed, whether or not broken other than of seed quality.
65.1205Rape  or  colza  seeds,  whether  or  not  broken  other  than  of  seed
quality.
66.1206Sunflower seeds, whether or not broken other than of seed quality
67.1207Other  oil  seeds  and  oleaginous  fruits  (i.e.  Palm  nuts  and  kernels, cotton  seeds,  Castor  oil  seeds,  Sesamum  seeds,  Mustard  seeds, Safflower  (Carthamus  tinctorius)  seeds,  Melon  seeds,  Poppy  seeds,
Ajams,  Mango  kernel,  Niger  seed,  Kokam)  whether  or  not  broken, other than of seed quality
68.1208Flour and meals of oil seeds or oleaginous fruits, other than those of
mustard
69.1209Tamarind seeds meant for any use other than sowing
70.1210 20 00Hop cones, ground, powdered or in the form of pellets; lupulin
71.1211Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar  purpose,  frozen  or  dried,  whether  or  not  cut,  crushed  or
powdered
72.1212Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other  vegetable  products  (including  unroasted  chicory  roots  of  the
variety  Cichorium  intybus  sativum)  of  a  kind  used  primarily  for human consumption, not elsewhere specified or included
73.1301Natural   gums,   resins,   gum-resins   and   oleoresins   (for   example, balsams)   [other   than   lac   and   shellac];   Compounded   asafoetida
commonly known as heeng
74.1302Vegetable   saps   and   extracts;   pectic   substances,   pectinates   and pectates;  agar-agar  and  other  mucilages  and  thickeners,  whether  or
not  modified,  derived  from  vegetable  products  including  tamarind kernel powder
75.1401Vegetable   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)
76.1404 [other than 1404 90 40,
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,    bidi    wrapper
leaves(tendu),  Indian  katha  [other  than  betel  leaves,  coconut  shell unworked]
77.1404 or 3305Mehendi paste in cones
78.1501Pig fats (including lard) and  poultry fat, other  than  that of heading
0209 or 1503
79.1502Fats of bovine animals, sheep or goats, other than those of heading
1503
80.1503Lard  stearin,  lard  oil,  oleo  stearin,  oleo-oil  and  tallow  oil,  not
emulsified or mixed or otherwise prepared
81.1504Fats and oils and their fractions, of fish or marine mammals, whether
or not refined, but not chemically modified
82.1505Wool   grease   and   fatty   substances   derived   therefrom  (including
lanolin)
83.1506Other animal fats and oils and their fractions, whether or not refined,
but not chemically modified
84.1507Soya-bean  oil  and  its  fractions,  whether  or  not  refined,  but  not
chemically modified
85.1508Ground-nut  oil  and  its  fractions,  whether  or  not  refined,  but  not
chemically modified
86.1509Olive oil and its fractions, whether or not refined, but not chemically
modified
87.1510Other oils and their fractions, obtained solely from olives, whether or
not refined, but  not chemically modified,  including  blends  of these oils or fractions with oils or fractions of heading 1509
88.1511Palm oil and its fractions, whether or not refined, but not chemically
modified.
89.1512Sunflower-seed,  safflower  or  cotton-seed  oil  and  fractions  thereof,
whether or not refined, but not chemically modified
90.1513Coconut  (copra),  palm  kernel  or  babassu  oil  and  fractions  thereof,
whether or not refined, but not chemically modified
91.1514Rape,  colza  or  mustard  oil  and  fractions  thereof,  whether  or  not
refined, but not chemically modified
92.1515Other fixed vegetable or microbial fats and oils (including jojoba oil)
and  their  fractions,  whether  or  not  refined,  but  not  chemically modified
93.1516Vegetable   fats   and   oils   and   their   fractions,   partly   or   wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or
not refined, but not further prepared
94.1516Animal or microbial fats  and animal   or   microbial oils   and   their fractions,  partly      or      wholly  hydrogenated,  inter-esterified,  re-
esterified  or  elaidinised,  whether  or  not  refined,  but  not  further prepared
95.1517Margarine,  linoxyn;  Edible  mixtures  or  preparations  of    animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of
heading 1516
96.1518Animal,  vegetable  or  microbial  fats    and  oils  their       fractions, boiled,     oxidised,  dehydrated,  sulphurised,  blown,  polymerised  by heat in vacuum or in inert gas or   otherwise   chemically   modified, excluding     those     of     heading     1516;     inedible  mixtures     or preparations  of  animal, vegetable or  microbial fats  or  oils  or  of fractions  of  different  fats  or  oils  of  this  Chapter,  not  elsewhere
specified  or included
97.1520 00 00Glycerol, crude; glycerol waters and glycerol lyes
98.1521Vegetable  waxes  (other  than  triglycerides),  Beeswax,  other  insect
waxes and spermaceti, whether or not refined or coloured
99.1522Degras, residues resulting from the treatment of fatty substances or
animal or vegetable waxes
100.1601Sausages  and  similar  products,   of   meat,   meat   offal,   blood   or
insects;  food  preparations  based  on these products
101.1602Other prepared or preserved meat, meat offal, blood or insects
102.1603Extracts  and  juices  of  meat,  fish  or  crustaceans,  molluscs  or  other
aquatic invertebrates
103.1604Prepared  or  preserved  fish;  caviar  and  caviar  substitutes  prepared
from fish eggs
104.1605Crustaceans,  molluscs  and  other  aquatic  invertebrates  prepared  or
preserved
105.1701Cane  or  beet  sugar  and  chemically  pure  sucrose,  in  solid  form including  refined  sugar  containing  added  flavouring  or  colouring matter, sugar cubes [other than jaggery of all types, khandsari sugar,
rab]
106.1701 or1702Jaggery  of  all  types    including    Cane     Jaggery    (gur),    Palmyra
Jaggery, Khandsari Sugar, Rab, pre-packaged and labelled
107.1702 or 1704Palmyra  sugar,  mishri,  batasha,  bura,  sakar,  khadi  sakar,  harda, sakariya,  gatta,  kuliya,  elaichidana,  lukumdana,  chikkis  like  puffed
rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa
108.1702Other  sugars,  including  chemically  pure  lactose,  maltose,  glucose
and  fructose,  in  solid  form;  sugar  syrups  not  containing  added flavouring or colouring matter; caramel
109.1703Molasses
110.1704Sugar   confectionary  (including   white  chocolate),   not  containing
cocoa, sugar boiled confectionary
111.1801Cocoa beans whole or broken, raw or roasted
112.1802Cocoa shells, husks, skins and other cocoa waste
113.1803Cocoa paste whether or not de-fatted
114.1804Cocoa butter, fat and oil
115.1805Cocoa powder, not containing added sugar or sweetening matter
116.1806Chocolates and other food preparations containing cocoa
117.1901 20 00Mixes  and  doughs  for  the  preparation  of  bread,  pastry  and  other
baker’s wares
118.1901Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled; 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
119.1902Seviyan (vermicelli); Pasta, whether  or not cooked or stuffed  (with meat or other  substances)  or otherwise prepared, such as  spaghetti, macaroni,  noodles,  lasagne,  gnocchi,  ravioli,  cannelloni;  couscous, whether or not prepared
120.1903Tapioca and substitutes therefor prepared from starch, in the form of
flakes, grains, pearls, siftings or in similar forms (sabudana)
121.1904Puffed  rice,  commonly  known  as  Muri,  flattened  or  beaten  rice, commonly  known  as  chira,  parched   rice,   commonly   known   as khoi,  parched paddy  or  rice  coated  with  sugar  or  gur, commonly known as murki, pre-packaged and labelled
122.1904All  goods  i.e.  Corn  flakes,  bulgar  wheat,  prepared  foods  obtained from cereal flakes (other than puffed rice, commonly known as muri, flattened  or  beaten  rice,  commonly  known  as  chira,  parched  rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as murki); Fortified Rice Kernel (FRK)
123.1905Pastry,  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;  Un-fried  or  un-cooked  snack  pellets,  by whatever name called, manufactured through process of extrusion; Extruded or expanded products, savoury or salted
124.1905 40 00Rusks, toasted bread and similar toasted products
125.2001Vegetables,  fruit,  nuts  and  other  edible  parts  of  plants,  prepared  or
preserved by vinegar or acetic acid
126.2002Tomatoes prepared or preserved otherwise than by vinegar or acetic
acid
127.2003Mushrooms  and  truffles,  prepared  or  preserved  otherwise  than  by
vinegar or acetic acid
128.2004Other vegetables prepared or preserved otherwise than by vinegar or
acetic acid, frozen, other than products of heading 2006
129.2005Other vegetables prepared or preserved otherwise than by vinegar or
acetic acid, not frozen, other than products of heading 2006
130.2006Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved
by sugar (drained, glacé or crystallised)
131.2007Jams,  fruit  jellies,  marmalades,  fruit  or  nut  purée  and  fruit  or  nut pastes, obtained by cooking, whether or not containing added sugar
or other sweetening matter
132.2008Fruit,  nuts  and  other  edible  parts  of  plants,  otherwise  prepared  or preserved,   whether   or   not   containing   added   sugar   or   other sweetening matter or spirit, not elsewhere specified or included; such as  Ground-nuts,  Cashew  nut,  roasted,  salted  or  roasted  and  salted, Other  roasted  nuts  and  seeds,  squash  of  Mango,  Lemon,  Orange,
Pineapple or other fruits
133.2009Fruit or   nut juices (including   grape   must)   and   vegetable   juices, unfermented   and   not   containing  added   spirit,   whether   or   not
containing  added  sugar  or  other  sweetening matter
134.2009 89 90Tender coconut water, pre-packaged and labelled
135.2101 11, 2101 12 00Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of
coffee
136.2,10,120All 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
137.2,10,130Roasted  chicory  and  other  roasted  coffee  substitutes,  and  extracts,
essences and concentrates thereof
138.2102Yeasts (active and inactive); other single cell micro-organisms, dead
(but  not  including  vaccines  of  heading  3002);  prepared  baking powders
139.2103All   goods,   including   sauces   and   preparations   therefor,   mixed condiments  and  mixed  seasonings;  mustard  flour  and  meal  and prepared   mustard   including   Curry  paste,   mayonnaise   and   salad
dressings
140.2104Soups and broths and preparations therefor; homogenised composite
food preparations
141.2105 00 00Ice cream and other edible ice, whether or not containing cocoa
142.2106Texturised   vegetable  proteins  (soya  bari),   Bari  made  of  pulses including  mungodi  and  batters;     Roasted  Gram  idli/dosa  batter, chutney powder; Sweetmeats
143.2,10,690Namkeens, bhujia, mixture, chabena and similar edible preparations
in  ready  for  consumption  form,  whether  or  not  pre-packaged  and labelled
144.2106 90 91Diabetic foods
145.2106
(other than 21069020)		Food  preparations  not  elsewhere  specified  or  included  [other  than
pan masala]
146.2201Waters,  including  natural  or  artificial  mineral  waters  and  aerated waters,  not  containing  added  sugar  or  other  sweetening  matter  nor
flavoured
147.2201 90 10Ice and snow
148.2,20,299Plant-based milk drinks, ready for direct consumption as beverages
149.2202 99 10Soya milk drinks, whether or not sweetened or flavoured
150.2202 99 20Fruit   pulp   or   fruit   juice   based   drinks   [other   than   Carbonated Beverages   of   Fruit   Drink   or  Carbonated  Beverages  with  Fruit
Juice]
151.2202 99 30Beverages containing milk
152.2207Ethyl  alcohol  supplied  to  Oil  Marketing  Companies  or  Petroleum
refineries  for blending  with motor spirit (petrol)
153.2301Flours,  meals  and  pellets,  of  meat  or  meat  offal,  of  fish  or  of
crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
154.2302Bran, sharps and other residues, whether or not in the form of pellets, derived  from  the  sifting,  milling  or  other  working  of  cereals  or  of leguminous plants [other than aquatic feed including shrimp feed and prawn  feed,  poultry  feed  and  cattle  feed,  including  grass,  hay  and straw, supplement and additives, husk   of   pulses   including chilka, concentrates   including   chuni   or churi,   khanda,   wheat  bran, de-
oiled cake]
155.2302Rice bran (other than de-oiled rice bran)
156.2303Residues  of  starch  manufacture  and  similar  residues,  beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling
dregs and waste, whether or not in the form of pellets
157.2304Oil-cake  and  other  solid  residues,  whether  or  not  ground  or  in  the
form of pellets, resulting from the extraction of soyabean oil
158.2305Oil-cake  and  other  solid  residues,  whether  or  not  ground  or  in  the
form of pellets, resulting from the extraction of ground-nut oil
159.2306Oil-cake  and  other  solid  residues,  whether  or  not  ground  or  in  the form  of  pellets,  resulting  from  the    extraction    of    vegetable  or microbial fats  or  oils,  other   than  those   of heading 2304 or 2305
other than cottonseed oil cake and de-oiled rice bran
160.2307Wine lees; argol
161.2309Fish soluble paste
162.2401Tobacco leave
163.2502Unroasted iron pyrites
164.2503Sulphur   of   all   kinds,   other   than  sublimed   sulphur,   precipitated
sulphur and colloidal sulphur
165.2504Natural graphite
166.2505Natural sands of all kinds, whether or not coloured, other than metal
bearing sands of Chapter 26
167.2506Quartz (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
168.2507Kaolin and other kaolinic clays, whether or not calcined
169.2508Other   clays   (not   including   expanded   clays   of   heading   6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite;
chamotte or dinas earths
170.2509Chalk
171.2510Natural calcium phosphates,  natural  aluminium calcium phosphates
and phosphatic chalk
172.2511Natural    barium    sulphate    (barytes);    natural    barium    carbonate (witherite),  whether  or  not  calcined,  other  than  barium  oxide  of
heading 2816
173.2512Siliceous   fossil   meals   (for   example,   kieselguhr,   tripolite   and diatomite) and similar siliceous earths, whether or not calcined, of an
apparent specific gravity of 1 or less
174.2513Pumice  stone;  emery;  natural  corundum,  natural  garnet  and  other
natural abrasives, whether or not heat-treated
175.2514Slate, whether  or not roughly trimmed or merely cut, by sawing or
otherwise,  into  blocks  or  slabs  of  a  rectangular  (including  square) shape
176.2515 [Except 2515 12 20, 2515
12 90] or 6802		Ecaussine and other calcareous monumental or building stone (other than  marble  and  travertine),  alabaster,  other  than  mirror  polished
stone which is ready to use
177.2515 11 00Marble and travertine, crude or roughly trimmed
178.2515 12 10Marble and travertine blocks
179.2516 [Except 2516 11 00,
25161200]		Porphyry, basalt, sandstone and other monumental or building stone,
whether   or   not  roughly  trimmed   or   merely  cut,   by  sawing  or
otherwise,  into  blocks  or  slabs  of  a  rectangular  (including  square)
shape
180.2516 11 00Granite crude or roughly trimmed
181.2516Granite blocks
182.2517Pebbles, gravel, broken or crushed stone, of a kind commonly used for  concrete  aggregates,  for  road  metalling  or  for  railway  or  other ballast,  shingle  and  flint,  whether  or  not  heat-treated;  macadam  of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules,  chippings  and  powder,  of  stones  heading  2515  or  2516
whether or not heat-treated
183.2518Dolomite,  whether  or  not  calcined  or  sintered,  including  dolomite
roughly  trimmed  or  merely  cut,  by    sawing    or  otherwise,    into blocks  or  slabs  of  a  rectangular  (including square)   shape
184.2519Natural  magnesium  carbonate  (magnesite);  fused  magnesia;  dead- burned   (sintered)   magnesia,   whether   or   not   containing   small quantities  of  other  oxides  added  before  sintering;  other  magnesium
oxide, whether or not pure
185.2520Gypsum;   anhydrite;   plasters   (consisting   of   calcined   gypsum   or calcium  sulphate)  whether  or  not  coloured,  with  or  without  small
quantities of accelerators or retarders
186.2521Limestone flux; limestone and other calcareous stone, of a kind used
for the manufacture of lime or cement.
187.2522Quicklime, slaked lime and hydraulic lime, other than calcium oxide
and hydroxide of heading 2825
188.2524Asbestos
189.2525Mica, including splitting; mica waste.
190.2526Natural  steatite,  whether  or  not  roughly  trimmed  or  merely  cut,  by sawing or otherwise, into blocks or slabs of a rectangular (including
square) shape; talc.
191.2528Natural  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  (calculated  on  dry weight)
192.2529Feldspar; leucite, nepheline and nepheline syenite; fluorspar
193.2530Mineral substances not elsewhere specified or included
194.2611Tungsten ores and concentrates
195.2612Uranium or thorium ores and concentrates
196.2613Molybdenum ores and concentrates
197.2614Titanium ores and concentrates
198.2615Niobium, tantalum, vanadium or zirconium ores and concentrates
199.2616Precious metal ores and concentrates
200.2617Other ores and concentrates
201.2618Granulated slag (slag sand) from the manufacture of iron or steel
202.2619Linz-Donawitz (LD) Slag
203.2621Fly Ash
204.27Bio-gas
205.2704Coke  and  semi  coke  of  coal,  of  lignite  or  of  peat,  whether  or  not
agglomerated; retort carbon
206.2705Coal  gas,  water  gas,  producer  gas  and  similar  gases,  other  than
petroleum gases and other gaseous hydrocarbons
207.2710(a) Kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely,
i. IFO 180 CST
ii. IFO 380 CST
iii. Marine Fuel 0.5% (FO)
208.2711 12 00, 2711 13 00, 2711
19 10		Liquefied    Propane    and    Butane    mixture,    Liquefied    Propane, Liquefied Butane and  Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian
Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited
209.2711 12 00 2711 13 00, 2711
19 10		Liquefied    Propane    and    Butane    mixture,    Liquefied    Propane,
Liquefied Butane and  Liquefied Petroleum Gases (LPG) for supply to household domestic consumers
210.28Thorium oxalate,  Enriched  KBF4  (enriched  potassium  fluroborate),
Enriched elemental boron, Nuclear fuel
211.28Anaesthetics, Potassium Iodate, Iodine, Steam
212.2804 40 10Medical grade oxygen
213.2,80,511Nuclear grade sodium
214.2807Sulphuric Acid
215.2808Nitric acid
216.2809Fertilizer grade phosphoric acid
217.2814Ammonia
218.2845Heavy water and other nuclear fuels
219.2847Medicinal grade hydrogen peroxide
220.2853Compressed air
221.28 or 38Micronutrients, 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
222.29 or 3808 93Gibberellic acid
223.2906 11 10Natural Menthol
224.2906 11 10, 30, 3301Following goods from Natural Menthol namely:-
a. Menthol and menthol crystals,
b.  Peppermint (Mentha Oil),
c. Fractionated / de-terpenated mentha oil (DTMO)
d. De-mentholised oil (DMO),
e. Spearmint oil
f. Mentha piperita oil
225.30Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral
re-hydration salts
226.30 or any ChapterAll   Drugs   and   medicines   including   their   salts   and   esters   and diagnostic  test  kits;  formulations  manufactured  from  bulk  drugs
[other  than  those  specified  at  nil  at  S.  No.  113  of  notification  No. 10/2025-Central Tax (Rate) dated 17th September, 2025]
227.30Diagnostic kits for detection of all types of hepatitis
228.30Medicaments (including veterinary medicaments) used in bio-chemic
systems
229.30Medicaments  (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
230.3001Glands 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
231.3002Animal  blood  prepared  for  therapeutic,  prophylactic  or  diagnostic uses; antisera and other blood fractions and modified immunological products,  whether  or  not  obtained  by  means  of  biotechnological
processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures whether or not modified
232.3002, 3006Animal or Human Blood Vaccines
233.3003Medicaments  (excluding  goods  of  heading  3002,  3005  or  3006) consisting  of  two  or  more  constituents  which  have  been  mixed together for therapeutic or prophylactic uses, not put up in measured
doses  or  in  forms  or  packings  for  retail  sale,  including  Ayurvedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments
234.3004Medicaments  (excluding  goods  of  heading  3002,  3005  or  3006) consisting   of   mixed   or   unmixed   products   for   therapeutic   or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings
for retail sale, including Ayurvedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale
235.3005Wadding,   gauze,   bandages   and   similar   articles   (for   example, dressings,  adhesive  plasters,  poultices), impregnated  or coated  with pharmaceutical substances or put up in forms or packings for retail
sale for medical, surgical, dental or veterinary purposes
236.3006Pharmaceutical 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 dental   adhesion   barriers,    whether   or   not   absorbable;   Waste pharmaceuticals   (other   than   contraceptives);   Ostomy   appliances
including  pouch  or  flange,  stoma  adhesive  paste,  barrier  cream, irrigator kit, sleeves, belt, micro-pore tapes
237.3101All goods i.e. animal or vegetable fertilisers or organic fertilisers pre-
packaged and labelled
238.3102Mineral or chemical fertilisers, nitrogenous, other than  those which
are clearly not to be used as fertilizers
239.3103Mineral  or  chemical  fertilisers,  phosphatic,  other  than  those  which
are clearly not to be used as fertilizers
240.3104Mineral or chemical fertilisers, potassic, other than those which are
clearly not to be used as fertilizers
241.3105Mineral   or   chemical   fertilisers   containing   two   or   three   of   the fertilising   elements   nitrogen,   phosphorus   and   potassium;   other fertilisers;  goods  of  this  Chapter  in  tablets  or  similar  forms  or  in packages  of  a  gross  weight  not  exceeding  10  kg;  other  than  those
which are clearly not to be used as fertilizers
242.32Wattle extract, quebracho extract, chestnut extract
243.3202Enzymatic preparations for pre-tanning
244.3304Talcum powder, Face powder
245.3305Hair oil, shampoo
246.3306Toothpaste
247.3306 10 10Tooth powder
248.3306 20 00Yarn used to clean between the teeth (Dental floss)
249.3307Shaving cream, shaving lotion, aftershave lotion
250.3307 41 00Agarbatti, lobhan, dhoop batti, dhoop, sambraani
251.3401Toilet  Soap  (other  than  industrial  soap)  in  the  form of  bars,  cakes,
moulded pieces or shapes
252.3402Sulphonated castor oil, fish oil or sperm oil
253.3406Candles, tapers and the like
254.3503Gelatin  (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
255.3505Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other
modified starches
256.3605 00 10All goods
257.3701Photographic plates and film for x-ray for medical use
258.3705Photographic  plates  and  films,  exposed  and  developed,  other  than
cinematographic film
259.3706Photographic  plates  and  films,  exposed  and  developed,  whether  or not incorporating sound track or consisting only of sound track, other
than feature films
260.3808The following Bio-pesticides, namely –
1 Bacillus thuringiensis var. israelensis
2 Bacillus thuringiensis var. kurstaki
3 Bacillus thuringiensis var. galleriae
4 Bacillus sphaericus
5 Trichoderma viride
6 Trichoderma harzianum
7 Pseudomonas fluoresens
8 Beauveriabassiana
9 NPV of Helicoverpaarmigera
10 NPV of Spodopteralitura
11 Neem based pesticides
12 Cymbopogan
261.3816Dolomite ramming mix
262.3818Silicon wafers
263.3822All diagnostic kits or reagents including certified reference materials
264.3826Bio-diesel   supplied    to   Oil   Marketing   Companies for blending
with High Speed Diesel
265.3926Feeding bottles, Plastic beads
266.4001Natural  rubber,  balata,  gutta-percha,  guayule,  chicle  and  similar
natural gums, in primary forms or in plates, sheets or strip
267.4004 00 00Waste, parings or scrap of rubber (other than hard rubber)
268.4007Latex Rubber Thread
269.4011Rear Tractor tyres and rear tractor tyre tubes
270.4011 30 00New pneumatic tyres, of rubber of a kind used on aircraft
271.4011 70 00Tyre for tractors
272.4011, 4013Pneumatic  tyres  or  inner  tubes,  of  rubber,  of  a  kind  used  on/in bicycles,    cycle-rickshaws    and    three    wheeled    powered    cycle
rickshaws
273.4013 90 49Tube for tractor tyres
274.4014Nipples of feeding bottles
275.4015Surgical rubber gloves or medical examination rubber gloves
276.4016Rubber bands
277.4017Waste or scrap of hard rubber
278.4101Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned,   parchment-dressed   or   further   prepared),   whether   or   not
dehaired or split
279.4102Raw 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
280.4103Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise  preserved,  but  not  tanned,  parchment-dressed  or  further
prepared), whether or not dehaired or split
281.4104Tanned  or  crust  hides  and  skins  of  bovine  (including  buffalo)  or
equine animals, without hair on, whether or not split, but not further prepared
282.4105Tanned or crust skins of sheep or lambs, without wool on, whether or
not split, but not further prepared
283.4106Tanned  or  crust  hides  and  skins  of  other  animals,  without  wool  or
hair on, whether or not split, but not further prepared
284.4107Leather   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
285.4112Leather   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
286.4113Leather   further   prepared   after   tanning   or   crusting,   including parchment-dressed leather, of other animals, without wool or hair on,
whether or not split, other than leather of heading 4114
287.4114Chamois (including combination chamois) leather; patent leather and
patent laminated leather; metallised leather
288.4115Composition leather with a basis of leather or leather fibre, in slabs, sheets  or  strip,  whether  or  not  in  rolls;  parings  and  other  waste  of
leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
289.4202 22 20Hand bags and shopping bags, of cotton
290.4202 22 30Hand bags and shopping bags, of jute
291.4203Gloves specially designed for use in sports
292.44 or any ChapterThe following goods, namely: —
b.   Cement Bonded Particle Board;
c.   Jute Particle Board;
d.   Rice Husk Board;
e.   Glass-fibre Reinforced Gypsum Board (GRG)
f.   Sisal-fibre Boards;
g.   Bagasse Board; and
h.   Cotton Stalk Particle Board
i.     Particle/fibre board manufactured from agricultural crop res idues
293.44, 68, 83Idols of wood, stone [including marble] and metals [other than those
made of precious metals]
294.4401Wood  in  chips  or  particles;  sawdust  and  wood  waste  and  scrap,
whether  or  not  agglomerated  in  logs,  briquettes,  pellets  or  similar forms
295.4404Hoopwood; 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
296.4405Wood wool; wood flour
297.4406Railway or tramway sleepers (cross-ties) of wood
298.4408Sheets 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]
299.4409Bamboo flooring
300.4415Packing cases, boxes, crates, drums and similar packings, of wood;
cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood
301.4416Casks,  barrels,  vats,  tubs  and  other  coopers’  products  and  parts
thereof, of wood, including staves
302.4417Tools, tool bodies, tool handles, broom or brush bodies and handles,
of wood; boot or shoe lasts and trees, of wood
303.4418Bamboo wood building joinery
304.4419Tableware and Kitchenware of wood
305.4420Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments,
of wood; wooden articles of furniture not falling in Chapter 94
306.4421Other  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]
307.4501Natural cork, raw or simply prepared
308.4502 00 00Natural   cork,   debacked   or   roughly   squared,   or   in   rectangular (including  square)  blocks,  plates,  sheets  or  strip  (including  sharp-
edged blanks for corks or stoppers)
309.4503Articles of natural cork such as Corks and Stoppers, Shuttlecock cork
bottom
310.4504Agglomerated cork (with or without a binding substance) and articles
of agglomerated cork
311.4601, 4602Manufactures  of  straw,  of  esparto  or  of  other  plaiting  materials;
basketware and wickerwork
312.4701Mechanical wood pulp
313.4703Chemical wood pulp, soda or sulphate, other than dissolving grades
314.4704Chemical wood pulp, sulphite, other than dissolving grades
315.4705Wood pulp obtained by a combination of mechanical and chemical
pulping processes
316.4706Pulps  of  fibres  derived  from  recovered  (waste  and  scrap)  paper  or
paperboard or of other fibrous cellulosic material
317.4707Recovered waste or scrap of paper or paperboard
318.48Paper splints for matches, whether or not  waxed,  Asphaltic roofing
sheets
319.39, 48Paper Sacks/Bags and bio-degradable bags
320.4801Newsprint, in rolls or sheets
321.4,81,730Boxes,  pouches,  wallets  and  writing  compendiums,  of  paper  or
paperboard, containing an assortment of paper stationery
322.4819 10, 4819 20Cartons, boxes and cases of, –
(a)   Corrugated paper or paper boards; or
(b)   Non-corrugated paper or paper board
323.4823Paper pulp moulded trays; Kites, Paper mache articles
324.4901Brochures,  leaflets  and  similar  printed  matter,  whether  or  not  in
single sheets
325.5004 to 5006Silk yarn
326.5007Woven fabrics of silk or of silk waste
327.5104Garneted stock of wool or of fine or coarse animal hair, shoddy wool
328.5105Wool and fine or coarse animal hair, carded or combed
329.5106 to 5110Yarn of wool or of animal hair
330.5111 to 5113Woven fabrics of wool or of animal hair
331.5201 to 5203Cotton and Cotton waste
332.5204Cotton sewing thread, whether or not put up for retail sale
333.5205 to 5207Cotton yarn [other than khadi yarn]
334.5208 to 5212Woven fabrics of cotton
335.5301All goods i.e. flax, raw or processed but not spun; flax tow and waste
(including yarn waste and garneted stock)
336.5302True hemp (Cannabis sativa L), raw or processed but not spun; tow
and waste of true hemp (including yarn waste and garneted stock)
337.5303All  goods  i.e.  textile  bast  fibres  [other  than  jute  fibres,  raw  or
processed  but  not  spun];  tow  and  waste  of  these  fibres  (including yarn waste and garneted stock)
338.5305 to 5308All goods [other than coconut coir fibre] including yarn of flax, jute,
other  textile  bast  fibres,  other  vegetable  textile  fibres;  paper  yarn including coir pith compost pre-packaged and labelled
339.5309 to 5311Woven fabrics of other vegetable textile fibres, paper yarn
340.5401Sewing thread of manmade filaments, whether or not put up for retail
sale
341.5402, 5403, 5404, 5405, 5406All goods including synthetic or artificial filament yarns
342.5407, 5408Woven fabrics of manmade textile materials
343.5501, 5502Synthetic or artificial filament tow
344.5503, 5504, 5506, 5507Synthetic or artificial staple fibres
345.5505Waste of manmade fibres
346.5508Sewing thread of manmade staple fibres, whether or not put up for
retail sale
347.5509, 5510, 5511Yarn of manmade staple fibres
348.5512 to 5516Woven fabrics of manmade staple fibres
349.5601Wadding of textile materials and articles thereof; such as Absorbent
cotton wool except cigarette filter rods
350.5602Felt, whether or not impregnated, coated, covered or laminated
351.5603Nonwovens,   whether   or   not   impregnated,   coated,   covered   or
laminated
352.5604Rubber  thread  and  cord,  textile  covered;  textile  yarn,  and  strip  and
the  like  of  heading  5404  or  5405,  impregnated,  coated,  covered  or sheathed with rubber or plastics
353.5605Metallised  yarn,  whether  or  not  gimped,  being  textile  yarn,  or strip  or  the  like  of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, including real  zari  thread  (gold)  and  silver  thread  combined  with    textile thread, imitation   zari   thread  or   yarn   known   by   any   name   in
trade parlance
354.5606Gimped yarn, and strip and the like of heading 5404 or 5405, gimped
(other  than  those  of  heading  5605  and  gimped  horsehair  yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
355.5607Twine, cordage, ropes and cables, whether or not plaited or braided and  whether  or  not  impregnated,  coated,  covered  or  sheathed  with
rubber or plastics including jute twine, coir cordage or ropes
356.5608Knotted netting of twine, cordage or rope; made up fishing nets and
other made up nets, of textile materials
357.5609Articles  of  yarn,  strip  or  the  like  of  heading  5404  or  5405,  twine, cordage,   rope   or   cables,   not   elsewhere   specified   or   included,
products of coir
358.5701Carpets  and  other  textile  floor  coverings,  knotted,  whether  or  not
made up
359.5702Carpets  and  other  textile  floor  coverings,  woven,  not  tufted  or flocked, whether or not made up, including ―Kelem‖, ―Schumacks‖,
―Karamanie‖ and similar hand-woven rugs
360.5703Carpets  and  other  textile  floor  coverings  (including  Turf),  tufted,
whether or not made up
361.5704Carpets  and  other  textile  floor  coverings,  of  felt,  not  tufted  or
flocked, whether or not made up
362.5705Other 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
363.5702, 5703, 5705Coir mats, matting, floor covering and handloom durries
364.5801All goods
365.5802Terry towelling  and  similar  woven  terry  fabrics,  other  than  narrow fabrics of heading 5806; tufted textile fabrics, other than products of
heading 5703
366.5803Gauze, other than narrow fabrics of heading 5806
367.5804Tulles   and   other   net   fabrics,   not   including   woven,   knitted   or crocheted fabrics; lace in the piece, in strips or in motifs, other than
fabrics of headings 6002 to 6006
368.5805Hand-woven  tapestries  of  the  type  Gobelins,  Flanders,  Aubusson, Beauvais  and  the  like,  and  needle-worked  tapestries  (for  example,
petit point, cross stitch), whether or not made up
369.5806Narrow  woven  fabrics,  other  than  goods  of  heading  5807;  narrow
fabrics  consisting  of  warp  without  weft  assembled  by  means  of  an adhesive (bolducs)
370.5807Labels, badges and similar articles of textile materials, in the piece,
in strips or cut to shape or size, not embroidered
371.5808Braids  in  the  piece;  ornamental  trimmings  in  the  piece,  without
embroidery,  other  than  knitted  or  crocheted;  tassels,  pompons  and similar articles; saree fall
372.5809Woven 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
373.5809, 5810Embroidery  or  zari  articles,  that  is  to  say,-  imi,  zari,  kasab,  salma,
dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai
374.5810Embroidery in the piece, in strips or in motifs, Embroidered badges,
motifs and the like
375.5811Quilted textile products in the piece, composed of one or more layers
of textile materials assembled with padding by stitching or otherwise,
other than embroidery of heading 5810
376.5901Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared
painting  canvas;  buckram  and  similar  stiffened  textile  fabrics  of  a kind used for hat foundations
377.5902Tyre cord fabric of high tenacity yarn of nylon or other polyamides,
polyesters or viscose rayon
378.5903Textile   fabrics   impregnated,   coated,   covered   or   laminated   with
plastics, other than those of heading 5902
379.5904Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut
to shape
380.5905Textile wall coverings
381.5906Rubberised textile fabrics, other than those of heading 5902
382.5907Textile  fabrics  otherwise  impregnated,  coated  or  covered;  painted canvas being theatrical scenery, studio back-cloths or the like
383.5908Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters,
candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated
384.5909Textile hose piping and similar textile tubing, with or without lining,
armour or accessories of other materials
385.5910Transmission   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
386.5911Textile 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
387.60Knitted or crocheted fabrics [All goods]
388.61Article of apparel and clothing accessories, knitted or crocheted, of
sale value not exceeding Rs 2500 per piece
389.62Articles of apparel and clothing accessories, not knitted or crocheted,
of sale value not exceeding Rs. 2500 per piece
390.63 [other than 6305 32 00,
6305 33 00, 6309]		Other made up textile articles, sets, of sale value not exceeding Rs.
2500 per piece
391.6309 or 6310Worn clothing and other worn articles; rags
392.64Footwear of sale value not exceeding Rs.2500 per pair
393.6501Textile caps
394.6505Hats (knitted/crocheted) or made up from lace or other textile fabrics
395.6601Umbrellas  and  sun  umbrellas  (including  walking-stick  umbrellas,
garden umbrellas and similar umbrellas)
396.6602Whips, riding-crops and the like
397.6602 00 00Walking-sticks including seat sticks
398.6603Parts, trimmings and accessories of articles of heading 6601 or 6602
399.6701Skins and other parts of birds with their feathers or down, feathers,
parts  of  feathers,  down  and  articles  thereof  (other  than  goods  of heading 0505 and worked quills and scapes)
400.68Sand lime bricks or Stone inlay work
401.6802Statues, statuettes, pedestals; high or low reliefs, crosses, figures of
animals,  bowls,  vases,  cups,  cachou  boxes,  writing  sets,  ashtrays,
paper  weights,  artificial  fruit  and  foliage,  etc.;  other  ornamental goods essentially of stone
402.6909Pots, jars and similar articles of a kind used for the conveyance and
packing of goods of ceramic
403.6911Tableware, kitchenware, other household articles and toilet articles,
of porcelain or china
404.6912Tableware, kitchenware, other household articles and toilet articles,
other than of porcelain or china
405.6913Statues and other ornamental articles
406.7001Cullet or other waste or scrap of glass
407.7,01,510Glasses for corrective spectacles and flint buttons
408.7018Glass beads
409.7020Globes  for  lamps  and  lanterns,  Founts  for  kerosene  wick  lamps,
Glass chimneys for lamps and lanterns
410.7310 or 7326Mathematical boxes, geometry boxes and colour boxes
411.7310, 7323, 7612, or 7615Milk cans made of Iron, Steel, or Aluminium
412.7317Animal shoe nails
413.7319Sewing needles
414.7321Kerosene burners, kerosene stoves and wood burning stoves of iron
or steel
415.7321 or 8516Solar cookers
416.7323Table, kitchen or other household articles of iron & steel; Utensils
417.7418Table, kitchen or other household articles of copper; Utensils
418.7419 80 30Brass Kerosene Pressure Stove
419.7615Table, kitchen or other household articles of aluminium; Utensils
420.8306Bells, 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
421.8401Fuel elements (cartridges), non-irradiated, for nuclear reactors
422.8407 10 00, 8411Aircraft engines
423.8408Fixed Speed Diesel Engines of power not exceeding 15HP
424.8408 20 20Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for
Tractor
425.8413, 8413 91Hand pumps and parts thereof
426.8413 81 90Hydraulic Pumps for tractors
427.8414 20 20Other hand pumps
428.8,41,912Solar water heater and system
429.8420Hand operated rubber roller
430.8424Nozzles for drip irrigation equipment or nozzles for sprinklers
431.8424Sprinklers;   drip   irrigation   system   including   laterals;   mechanical
sprayers
432.8432Agricultural, horticultural or forestry machinery for soil preparation
or cultivation; lawn or sports-ground rollers; Parts [8432 90]
433.8433Harvesting or threshing machinery, including straw or fodder balers;
grass or hay mowers; parts thereof
434.8436Other  agricultural,  horticultural,  forestry,  poultry-keeping  or  bee- keeping    machinery,    including    germination    plant    fitted    with mechanical  or thermal equipment; poultry incubators and  brooders;
parts thereof
435.8452Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines;
sewing machines needles and parts of sewing machines
436.8479Composting Machines
437.84, 85 or 94Following    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
438.8504Charger or charging station for Electrically operated vehicles
439.8,52,560Two-way   radio   (Walkie   talkie)   used   by   defence,   police   and
paramilitary forces etc.
440.87Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel
cell technology
441.87Electrically  operated  vehicles,  including  two  and  three   wheeled electric vehicles.
Explanation.- For the purposes of this entry, ―Electrically operated vehicles‖  means  vehicles  which  are  run  solely  on  electrical  energy derived  from  an  external  source  or  from  one  or  more  electrical
batteries fitted to such road vehicles and shall include E- bicycles.
442.8701Tractors  (except  road  tractors  for  semi-trailers  of  engine  capacity
more than 1800 cc)
443.8708Following parts of tractors namely:
a.  Rear Tractor wheel rim,
b.  tractor centre housing,
c.  tractor housing transmission,
d.  tractor support front axle
444.8708 10 10Bumpers and parts thereof for tractors
445.8708 30 00Brakes assembly and its parts thereof for tractors
446.8708 40 00Gear boxes and parts thereof for tractors
447.8708 50 00Transaxles and its parts thereof for tractors
448.8708 70 00Road wheels and parts and accessories thereof for tractors
449.8708 91 00(i)   Radiator  assembly  for  tractors  and  parts  thereof    (ii)  Cooling
system for tractor engine and parts thereof
450.8708 92 00Silencer assembly for tractors and parts thereof
451.8708 93 00Clutch assembly and its parts thereof for tractors
452.8708 94 00Steering wheels and its parts thereof for tractor
453.8708 99 00Hydraulic and its parts thereof for tractors
454.8708 99 00Fender,  Hood,  Wrapper,  Grill,  Side  Panel,  Extension  Plates,  Fuel
Tank and parts thereof for tractors.
455.8710Tanks  and  other  armoured  fighting  vehicles,  motorised,  whether  or
not fitted with weapons, and parts of such vehicles
456.8712Bicycles   and   other   cycles   (including   delivery   tricycles),   not
motorised
457.8713Carriages   for   disabled   persons,   whether   or   not   motorised   or
otherwise mechanically propelled
458.8714Parts and accessories of bicycles and other cycles (including delivery
tricycles), not motorised, of heading 8712
459.8,71,420Parts and accessories of carriage for disabled persons
460.8716 20 00Self-loading or self-unloading trailers for agricultural purposes
461.8,71,680Hand  propelled  vehicles  (e.g.  hand  carts,  rickshaws  and  the  like);
animal drawn vehicles
462.88 or Any other ChapterScientific    and    technical    instruments,    apparatus,    equipment,
accessories, parts, components, spares, tools, mock ups and modules,
raw  material  and  consumables  required  for  launch  vehicles  and
satellites and payloads
463.8802Other   aircraft (for   example, helicopters, aeroplanes), other than for
personal use
464.8806Unmanned aircraft
465.8807Parts of goods of heading 8802 or 8806
466.8901Cruise  ships,  excursion  boats,  ferry-boats,  cargo  ships,  barges  and
similar vessels for the transport of persons or goods
467.8902Fishing  vessels;  factory  ships  and  other  vessels  for  processing  or
preserving fishery products
468.8904Tugs and pusher craft
469.8905Light-vessels, fire-floats, dredgers, floating cranes and other vessels the  navigability  of   which  is  subsidiary  to   their   main  function; floating   docks;   floating   or   submersible   drilling   or   production
platforms
470.8906Other  vessels,  including  warships  and  lifeboats  other  than  rowing
boats
471.8907Other  floating  structures  (for  example,  rafts,  tanks,  coffer-dams,
landing-stages, buoys and beacons)
472.Any chapterParts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
473.90Coronary  stents  and  coronary  stent  systems  for  use  with  cardiac
catheters
474.90 or any other ChapterArtificial kidney
475.90 or any other ChapterBlood glucose monitoring system (Glucometer) and test strips
476.90 or any other ChapterPatent Ductus Arteriosus / Atrial Septal Defect occlusion device
477.90 or any other ChapterParts of the following goods, namely: –
(i) Crutches;  (ii)  Wheel  chairs;  (iii)Walking  frames;  (iv)Tricycles; (v)Braillers; and (vi) Artificial limbs
478.90 or any other ChapterAssistive  devices,  rehabilitation  aids  and  other  goods  for  disabled,
specified in List 1 appended to this Schedule
479.90 or 84Disposable sterilized dialyzer or micro barrier of artificial kidney
480.9001Contact lenses; Spectacle lenses
481.9003Frames and mountings for spectacles, goggles or the like, and parts
thereof
482.9004Spectacles, corrective (including goggles for correcting vision)
483.9018Instruments  and  appliances  used  in  medical,  surgical,  dental  or veterinary sciences, including scientigraphic apparatus, other electro-
medical apparatus and sight-testing instruments
484.9019Mechano-therapy   appliances;   massage   apparatus;   psychological aptitude-testing  apparatus;  ozone  therapy,  oxygen  therapy,  aerosol
therapy,    artificial    respiration    or    other    therapeutic    respiration apparatus
485.9020Other  breathing  appliances  and  gas  masks,  excluding  protective
masks having neither mechanical parts nor replaceable filters
486.9021Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints  and  other  fracture  appliances;  artificial  parts  of  the  body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than
hearing aids]
487.9022Apparatus  based  on  the  use  of  X-rays  or  of  alpha,  beta  or  gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators,   high   tension   generators,   control   panels   and   desks,
screens, examinations or treatment tables, chairs and the like
488.9025Thermometers for medical, surgical, dental or veterinary usage
489.9027Instruments and apparatus for medical, surgical, dental or veterinary
uses, for physical or chemical analysis
490.9403Furniture wholly made of bamboo, cane or rattan
491.9404Coir products (except coir mattresses)
492.9404Products wholly made of quilted textile materials not exceeding Rs
2500 per piece
493.9404Cotton quilts of sale value not exceeding Rs. 2500 per piece
494.9401 10 00Aircraft seats
495.9405Hurricane  lanterns,  Kerosene  lamp  /  pressure  lantern,  petromax,
glass chimney, and parts thereof
496.9503Toy balloons made of natural rubber latex
497.9503Toys  like  tricycles,  scooters,  pedal  cars  etc.  (including  parts  and
accessories thereof) [other than electronic toys]
498.9504Playing cards, chess board, carom board and other board games, like
ludo, etc. (other than Video game consoles and Machines)
499.9506Sports goods other than articles and equipment for general physical
exercise
500.9507Fishing hooks
501.9507Fishing rods, and other line fishing tackle; fish landing nets, butterfly
nets and similar nets; decoy birds (other than those of heading 9208 or 9705) and similar hunting or shooting requisites
502.9601Worked  ivory,  bone,  tortoise  shell,  horn,  antlers,  corals,  mother  of
pearl,   and   other   animal   carving   material   and   articles   of   these materials, articles of coral (including articles obtained by moulding)
503.9603 [other than 9603 10 00]Broomsticks   (other   than   brooms   consisting   of   twigs   or   other
vegetable materials bound together, with or without handles)
504.9603 21 00Tooth brushes including dental-plate brushes
505.9607Slide fasteners and parts thereof
506.9615Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts
thereof
507.9619 00 30, 9619 00 40, or
9619 00 90		All goods
508.9701Paintings, 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
509.9702Original engravings, prints and lithographs
510.9703Original sculptures and statuary, in any material
511.9704Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than
those of heading 4907
512.9705Collections    and    collectors’    pieces    of    zoological,    botanical, mineralogical,          anatomical,          historical,          archaeological,
paleontological,   ethnographic   or   numismatic   interest   including numismatic coins
513.9706Antiques of an age exceeding one hundred years
514.9804All drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use [other than those specified at nil at S No. 113 of Notification No. 10/2025-Central Tax
(Rate) dated 17th September, 2025]
515.Any chapterRosaries, prayer beads or Hawan samagri
516.Any chapterBiomass briquettes or solid bio fuel pellets
List 1 [See S. No. 478 of the Schedule I]
(A)    (1)   Braille writers and braille writing instruments
(2)   Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli,
Braille Erasers
(3)   Canes, Electronic aids like the Sonic Guide
(4)   Optical, Environmental Sensors
(5)   Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator
(6)   Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Compasses and Spar Wheels
(7)   Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge
blocks Levels, Rules, Rulers and Yardsticks
(8)   Drafting, Drawing aids, tactile displays
(9)   Specially adapted clocks and watches
(B)     (1)   Wheel chairs falling under heading No. 87.13 of the First Schedule
(2)   Retro fitment kits for vehicles used by the disabled
(C)     Artificial electronic larynx and spares thereof
(D)    Artificial electronic ear (Cochlear implant)
(E)     (1)   Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, braille embossers, talking calculators, talking thermometers
(2)   Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines
(3)   Braille paper
(4)   All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind
(5)   Aids for improving mobility of the blind such as electronic orientation and obstacle detection appliance and white canes
(6)   Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind
(7)   Assistive listening devices, audiometers
(8)   External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags
(9)   Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement.
Schedule II – 9 %
S. No.Chapter/Heading/Sub- Heading/Tariff itemDescription of goods
(1)(2)(3)
1.1702Artificial honey, whether or not mixed with natural honey
2.2207Ethyl  alcohol  and  other  spirits,  denatured,  of  any  strength  [other  than ethyl   alcohol   supplied   to   Oil   Marketing   Companies   or   petroleum
refineries for blending with motor spirit (petrol)]
3.22071012Spirits for industrial use
4.2209Vinegar and substitutes for vinegar obtained from acetic acid
5.24041200Products   containing   nicotine   and   intended   for   inhalation   without
combustion
6.24049100, 24049200,
24049900		Products   for   oral   application   or   transdermal   application   or   for
application  otherwise  than  orally  or  transdermally,  containing  nicotine and intended to assist tobacco use cessation
7.2515 12 20, 2515 12 90Marble and travertine, other than blocks
8.2516 12 00Granite, other than blocks
9.2523Portland cement, aluminous cement, slag cement, super sulphate cement
and similar hydraulic cements, whether or not coloured or in the form of clinkers
10.2601Iron ores and concentrates, including roasted iron pyrites
11.2602Manganese         ores         and         concentrates,  including  ferruginous manganese ores and concentrates with a manganese content of 20% or
more, calculated on the dry weight.
12.2603Copper ores and concentrates
13.2604Nickel ores and concentrates
14.2605Cobalt ores and concentrates
15.2606Aluminium ores and concentrates
16.2607Lead ores and concentrates
17.2608Zinc ores and concentrates
18.2609Tin ores and concentrates
19.2610Chromium ores and concentrates
20.2619Slag, dross (other than granulated slag), scalings and other  waste from
the manufacture of iron or steel, other than Linz-Donawitz (LD) slag
21.2620Slag, ash and residues (other than from the manufacture of iron or steel)
containing metals, arsenic or their compounds
22.2621Other slag and ash, including seaweed ash (kelp); ash and residues from
the incineration of municipal waste [other than fly ash]
23.2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal
24.2702Lignite, whether or not agglomerated, excluding jet
25.2703Peat (including peat litter), whether or not agglomerated
26.2706Tar distilled from coal, from lignite or from peat and other mineral tars,
whether or not dehydrated or partially distilled, including reconstituted tars
27.2707Oils 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
28.2708Pitch and pitch coke, obtained from coal tar or from other mineral tars
29.2710Petroleum oils  and  oils  obtained  from bituminous  minerals,  other  than petroleum  crude;  preparations  not  elsewhere  specified   or  included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the
preparations; waste oils; Avgas (other than kerosene PDS, petrol, diesel and ATF which are not in GST)
30.2711Petroleum  gases  and  other  gaseous  hydrocarbons,  such  as  Propane, Butanes,   Ethylene,   propylene,   butylene   and   butadiene   [Other   than Liquefied  Propane  and  Butane  mixture,  Liquefied  Propane,  Liquefied Butane and  Liquefied Petroleum Gases (LPG) for supply to household domestic  consumers  or  to  non-domestic  exempted  category  (NDEC)
customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited]
31.2712Petroleum  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
32.2713Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
33.2714Bitumen  and  asphalt,  natural;  bituminous  or  oil  shale  and  tar  sands;
asphaltites and asphaltic rocks
34.2715Bituminous  mixtures  based  on  natural  asphalt,  on  natural  bitumen,  on
petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
35.28All  inorganic  chemicals  [other   than  those  specified   in   notification
No.10/2025-  Central  Tax  (Rate)  dated  17th  September  2025  or  other Schedules of this notification]
36.29All organic chemicals other than giberellic acid
37.2906 11 90Goods other than Natural Menthol
38.29061190, 30, 3301Following goods made from other than natural menthol, namely:-
a. Menthol and menthol crystals,
b. Peppermint (Mentha Oil)
c. Fractionated / de-terpenated mentha oil (DTMO)
d. De-mentholised oil (DMO)
e. Spearmint oil
f. Mentha piperita oil
39.3102Mineral or chemical fertilisers, nitrogenous, which are clearly not to be
used as fertilizers
40.3103Mineral or chemical fertilisers, phosphatic, which are clearly not to be
used as fertilizers
41.3104Mineral or chemical fertilisers, potassic, which are clearly not to be used
as fertilizers
42.3105Mineral 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
43.3201Tanning  extracts  of  vegetable  origin;  tannins  and  their  salts,  ethers,
esters   and   other   derivatives   (other   than   Wattle   extract,   quebracho
extract, chestnut extract)
44.3202Synthetic  organic  tanning  substances;  inorganic  tanning  substances;
tanning   preparations,   whether   or   not   containing   natural   tanning substances (other than Enzymatic preparations for pre-tanning)
45.3203Colouring   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
46.3204Synthetic organic colouring matter, whether or not chemically defined; preparations  as  specified  in  Note  3  to  this  Chapter  based  on  synthetic organic  colouring  matter;  synthetic  organic  products  of  a kind  used  as
fluorescent  brightening  agents  or  as  luminophores,  whether  or  not chemically defined
47.3205Colour lakes; preparations as specified in Note 3 to this Chapter based
on colour lakes
48.3206Other  colouring  matter;  preparations  as  specified  in  Note  3  to  this Chapter,  other  than  those  of  heading  32.03,  32.04  or  32.05;  inorganic products  of  a  kind  used  as  luminophores,  whether  or  not  chemically
defined
49.3207Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels   and   glazes,   engobes   (slips),   liquid   lustres   and   similar preparations of a kind used in the ceramic, enamelling or glass industry;
glass frit and other glass, in the form of powder, granules or flakes
50.3208Paints   and   varnishes   (including   enamels   and   lacquers)   based   on synthetic polymers or chemically modified  natural polymers, dispersed
or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter
51.3209Paints   and   varnishes   (including   enamels   and   lacquers)   based   on synthetic polymers or chemically modified  natural polymers, dispersed
or dissolved in an aqueous medium
52.3210Other    paints    and    varnishes    (including    enamels,    lacquers    and
distempers); prepared water pigments of a kind used for finishing leather
53.3211 00 00Prepared driers
54.3212Pigments  (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
55.3213Artists’,   students’   or   signboard   painters’   colours,   modifying   tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in
similar forms or packings
56.3214Glaziers’ putty, grafting putty, resin cements, caulking compounds and other  mastics;  painters’  fillings;  non-  refractory  surfacing  preparations
for facades, indoor walls, floors, ceilings or the like
57.3215All Goods, including printing ink, writing or drawing ink and other inks,
whether or not concentrated or solid, fountain pen ink, ball pen ink
58.3301Essential  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
59.3302Mixtures  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 natural menthol and goods
made   from   natural   menthol      i.e   menthol   and   menthol   crystals, Peppermint   (Mentha   Oil),   Fractionated   /   de-terpenated   mentha   oil
(DTMO),  De-mentholised  oil  (DMO),  Spearmint  oil,  Mentha  piperita
oil]
60.3303Perfumes and toilet waters
61.3304Beauty or make-up preparations and preparations for the care of the skin (other  than  medicaments)  including  sunscreen  or  sun  tan  preparations;
manicure  or  pedicure  preparations  [other  than  kajal,  kumkum,  bindi, sindur, alta, talcum powder and face powder]
62.3305Preparations for use on the hair [other than mehendi paste in cones, hair
oil, shampoo]
63.3306Preparations for oral or dental hygiene, including denture fixative pastes and  powders  in  individual  retail  packages  [other  than  tooth  powder,
tooth paste and yarn used to clean between the teeth (dental floss)]
64.3307Pre-shave,  shaving  or  after-shave  preparations,  personal  deodorants, bath  preparations,  depilatories  and  other  perfumery,  cosmetic  or  toilet preparations,   not   elsewhere   specified   or   included;   prepared   room
deodorisers,  whether  or not perfumed  or having disinfectant properties [other than shaving cream, shaving lotion and aftershave lotion]
65.3307 41 00Odoriferous   preparations   which   operate   by   burning   [other   than
agarbattis, lobhan, dhoop batti, dhoop, sambhrani]
66.3401Soap; organic surface-active products and preparations for use as soap, in  the   form  of  cakes,   moulded   pieces  or   shapes,   whether   or   not containing  soap[other  than  toilet  soap  in  the  form  of  bars,  cakes, moulded   pieces   or   shapes];   organic   surface   active   products   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
67.3402Organic    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]
68.3403Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and  mould release  preparations,  based  on  lubricants)  and  preparations  of  a  kind used for the oil or grease treatment of textile materials, leather, furskins or  other   materials,  but  excluding  preparations  containing,  as  basic
constituents,  70%  or  more  by  weight  of  petroleum  oils  or  of  oils obtained from bituminous minerals
69.3404Artificial waxes and prepared waxes
70.3405Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or
cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404
71.3407Modelling  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)
72.3501Casein, caseinates and other casein derivatives; casein glues
73.3502Albumins   (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
74.3504Peptones   and   their   derivatives;   other   protein   substances   and   their
derivatives, not elsewhere specified  or included; hide powder, whether or not chromed; including Isolated soya protein
75.3506Prepared 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
76.3507Enzymes, prepared enzymes
77.3601Propellant powders
78.3602Prepared  explosives,  other  than  propellant  powders,  such  as  industrial
explosives
79.3603Safety  fuses;  detonating  cords;  percussion      or      detonating      caps;
igniters; electric detonators
80.3604Fireworks,   signalling   flares,   rain   rockets,   fog   signals   and   other
pyrotechnic articles
81.3606Ferro-cerium  and   other   pyrophoric  alloys  in  all  forms;   articles  of combustible  materials  as  specified  in  Note  2  to  this  Chapter;  such  as liquid  or  liquefied-gas  fuels  in  containers  of  a  kind  used  for  filling  or
refilling cigarette or similar lighters
82.3701Photographic  plates  and  film  in  the  flat,  sensitised,  unexposed,  of  any material other than paper, paperboard or textiles; instant print film in the
flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use)
83.3702Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised,
unexposed
84.3703Photographic paper, paperboard and textiles, sensitised, unexposed
85.3704Photographic  plates,  film,  paper,  paperboard  and  textiles,  exposed  but
not developed
86.3706Cinematographic   film,      exposed   and   developed,   whether   or   not
incorporating sound track or consisting only of sound track
87.3707Chemical  preparations  for  photographic  uses  (other  than  varnishes, glues,   adhesives   and   similar   preparations);   unmixed   products   for photographic uses, put up in measured portions or put up for retail sale
in a form ready for use
88.3801Artificial  graphite;  colloidal  or  semi-colloidal  graphite;  preparations based on graphite or other carbon in the form of pastes, blocks, plates or
other semi-manufactures
89.3802Activated  carbon;  activated  natural  mineral  products;  animal  black,
including spent animal black
90.3803 00 00Tall oil, whether or not refined
91.3804Residual  lyes  from  the  manufacture  of  wood  pulp,  whether  or  not
concentrated,    desugared    or    chemically    treated,    including    lignin sulphonates, but excluding tall oil of heading 3803
92.3805Gum, wood or sulphate turpentine and other  terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite  turpentine  and  other  crude  para-cymene;  pine  oil  containing
alpha-terpineol as the main constituent
93.3806Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils;
run gums
94.3807Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin acids or on
vegetable pitch
95.3808Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products
and  plant-growth  regulators,  disinfectants  and  similar  products  [other than bio-pesticides mentioned against S. No. 260 of Schedule –I]
96.3809Finishing  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
97.3810Pickling  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
98.3811Anti-knock preparations, oxidation inhibitors, gum  inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for
mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils
99.3812Prepared   rubber   accelerators;   compound   plasticisers   for   rubber   or plastics, not elsewhere specified or included; anti-oxidising preparations
and other compound stabilisers for rubber or plastics such as vulcanizing agents for rubber
100.3813Preparations    and    charges    for    fire-extinguishers;    charged    fire
extinguishing grenades
101.3814Organic  composite  solvents  and  thinners,  not  elsewhere  specified  or
included; prepared paint or varnish removers
102.3815Reaction initiators, reaction accelerators and  catalytic preparations, not
elsewhere specified or included
103.3816Refractory cements, mortars, concretes and similar compositions, other
than products of heading 3801 [other than dolomite ramming mix]
104.3817Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of
heading 2707 or 2902
105.3818Chemical  elements  doped  for  use  in  electronics,  in  the  form  of  discs, wafers   or   similar   forms;   chemical   compounds   doped   for   use   in
electronics [other than silicon wafers]
106.3819Hydraulic   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
107.3820Anti-freezing preparations and prepared de-icing fluids
108.3821Prepared  culture  media  for  development  or  maintenance  of  micro- organisms (including viruses and the like) or of plant, human or animal
cells
109.3823Industrial monocarboxylic fatty acids, acid oils from refining; industrial
fatty alcohols
110.3824Prepared  binders  for  foundry  moulds  or  cores;  chemical  products  and preparations   of   the   chemical   or   allied   industries   (including   those consisting  of  mixtures  of  natural  products),  not  elsewhere  specified  or
included
111.3825Residual  products  of  the  chemical  or  allied  industries,  not  elsewhere specified  or  included  [except  municipal  waste;  sewage  sludge;  other
wastes specified in Note 6 to this Chapter.]
112.3826Biodiesel (other than biodiesel supplied to Oil Marketing Companies for
blending with High Speed Diesel)
113.3827Mixtures  containing  halogenated    derivatives  of  methane,  ethane  or
propane, not elsewhere specified or included
114.3901 to 3913All  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
115.3914Ion exchangers based on polymers of headings 3901 to 3913, in primary
forms
116.3915Waste, Parings and Scrap, of Plastics
117.3916Monofilament  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
118.3917Tubes, pipes and hoses, and fittings therefor, of plastics
119.3918Floor coverings of plastics,  whether  or not self-adhesive,  in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note
9 to this Chapter
120.3919Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls
121.3920Other plates, sheets, film, foil and strip, of plastics, non-cellular and not
reinforced,   laminated,   supported   or   similarly   combined   with   other
materials
122.3921Other plates, sheets, film, foil and strip, of plastics
123.3922Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and
covers, flushing cisterns and similar sanitary ware of plastics
124.3923Articles  for  the  conveyance  or  packing  of  goods,  of  plastics;  stoppers,
lids, caps and other closures, of plastics
125.3924Tableware, kitchenware, other household articles and hygienic or toilet
articles, of plastics
126.3925Builders’ ware of plastics, not elsewhere specified or included
127.3926Other articles of plastics and articles of other materials of headings 3901
to 3914 [other than bangles of plastic, plastic beads and feeding bottles]
128.4002Synthetic  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)
129.4003Reclaimed rubber in primary forms or in plates, sheets or strip
130.4004Powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)
131.4005Compounded rubber, unvulcanised, in primary forms or in plates, sheets
or strip
132.4006Other  forms  (for  example,  rods,  tubes  and  profile  shapes)  and  articles
(for example, discs and rings), of unvulcanised rubber
133.4007Vulcanised rubber thread and cord, other than latex rubber thread
134.4008Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other
than hard rubber
135.4009Tubes,  pipes  and  hoses,  of  vulcanised  rubber  other  than  hard  rubber,
with or without their fittings (for example, joints, elbows, flanges)
136.4010Conveyor or transmission belts or belting, of vulcanised rubber
137.4011New  pneumatic  tyres,  of  rubber  (other  than  of  a  kind  used  on/in bicycles,  cycle-rickshaws  and  three  wheeled  powered  cycle  rickshaws;
rear tractor tyres; and of a kind used on aircraft)
138.4012Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre
treads and tyre flaps, of rubber
139.4013Inner  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)
140.4014Hygienic  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]
141.4015Articles  of  apparel  and  clothing  accessories  (including  gloves,  mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber
[other than Surgical gloves]
142.4016Other  articles  of  vulcanised  rubber  other  than  hard  rubber  [other  than erasers, rubber bands]
143.4017Hard  rubber  (for  example  ebonite)  in  all  forms,  other  than  waste  and
scrap; articles of hard rubber
144.4201Saddlery and harness for any animal (including traces, leads, knee pads,
muzzles,  saddle  cloths,  saddle  bags,  dog  coats  and  the  like),  of  any material
145.4202Trunks,   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]
146.4203Articles of apparel and clothing accessories, of leather or of composition
leather [other than gloves specially designed for use in sports]
147.4205Other articles of leather or of composition leather
148.4206Articles  of  gut  (other  than  silk-worm  gut),  of  goldbeater’s  skin,  of
bladders or of tendons
149.4301Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable  for  furriers’  use),  other  than  raw  hides  and  skins  of  heading
4101, 4102 or 4103.
150.4302Tanned or dressed furskins (including heads, tails, paws and other pieces or  cuttings),  unassembled,  or  assembled  (without  the  addition  of  other
materials) other than those of heading 4303
151.4303Articles of apparel, clothing accessories and other articles of furskin
152.4304Artificial fur and articles thereof
153.4403Wood in the rough
154.4407Wood sawn or chipped
155.4408Sheets  for  veneering  (including  those  obtained  by  slicing  laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced  or peeled, whether  or not planed, sanded, spliced or end-jointed,  of  a  thickness  not  exceeding  6  mm  [other  than  for  match
splints]
156.4409Wood (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]
157.4410Particle  board,  Oriented  Strand  Board  and  similar  board  (for  example, wafer  board)  of  wood  or  other  ligneous  materials,  whether  or  not agglomerated with resins or other organic binding substances, other than
specified boards
158.4411Fibre board of wood or other ligneous materials, whether or not bonded
with resins or other organic substances, other than specified boards
159.4412Plywood, veneered panels and similar laminated wood
160.4413Densified wood, in blocks, plates, strips, or profile shapes
161.4414Wooden frames for paintings, photographs, mirrors or similar objects
162.4418Builders’ joinery and carpentry of wood, including cellular wood panels, assembled  flooring  panels,  shingles  and  shakes  [other  than  bamboo
wood building joinery]
163.4421Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and
kitchenware
164.44 or any ChapterResin  bonded  bamboo  mat  board,  with  or  without  veneer  in  between;
Bamboo flooring tiles
165.4501Waste cork; crushed, granulated or ground cork
166.4702Chemical wood pulp, dissolving grades
167.4802Uncoated 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;  [other  than  uncoated  paper  and paperboard  for  exercise  book,  graph  book,  laboratory  note  book  and
notebooks only]
168.4803Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind  used  for  household  or  sanitary  purposes,  cellulose  wadding  and webs  of  cellulose  fibres,  whether  or  not  creped,  crinkled,  embossed, perforated,  surface-coloured,  surface-decorated  or  printed,  in  rolls  or
sheets
169.4804Uncoated kraft paper and paperboard, in rolls or sheets, other than that
of heading 4802 or 4803
170.4805Other  uncoated  paper  and  paperboard,  in  rolls  or  sheets,  not  further
worked or processed than as specified in Note 3 to this Chapter
171.4806Vegetable  parchment,  tracing  papers  and  other  glazed  transparent  or
translucent papers, in rolls or sheets
172.4806 20 00Greaseproof papers
173.4806 40 10Glassine papers
174.4807Composite paper and paperboard (made by sticking flat layers of paper
or   paperboard   together   with   an   adhesive),   not   surface-coated   or impregnated, whether or not internally reinforced, in rolls or sheets
175.4808Paper  and  paperboard,  corrugated  (with  or  without  glued  flat  surface sheets),  creped,  crinkled,  embossed  or  perforated,  in  rolls  or  sheets,
other than paper of the kind described in heading 4803
176.4809Carbon  paper,  self-copy  paper  and  other  copying  or  transfer  papers (including coated or impregnated  paper for duplicator stencils or offset
plates), whether or not printed, in rolls or sheets
177.4810Paper  and  paperboard, coated on one or both sides  with  kaolin (China clay) or other inorganic substances, with or without a binder, and with
no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size
178.4811Paper,  paperboard,  cellulose  wadding  and  webs  of  cellulose  fibres, coated,  impregnated,  covered,  surface-coloured,  surface-decorated  or
printed,  in  rolls  or  rectangular  (including  square)  sheets,  of  any  size, other than goods of the kind described in heading 4803, 4809 or 4810
179.4812Filter blocks, slabs and plates, of paper pulp
180.4813Cigarette paper, whether or not cut to size or in the form of booklets or
tubes
181.4814Wall paper and similar wall coverings; window transparencies of paper
182.4816Carbon  paper,  self-copy  paper  and  other  copying  or  transfer  papers (other than those of heading 4809), duplicator stencils and offset plates,
of paper, whether or not put up in boxes
183.4817 [Except 4817 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]
184.4818Toilet 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
185.4819  (except  4819 10, 4819
20)		All Goods (other than Cartons, boxes and cases of, –
(a) corrugated paper or paper board; or
(b) non-corrugated paper or paper board)
186.4820Registers,   account   books,   order   books,   receipt   books,   letter   pads, memorandum  pads,  diaries  and  similar  articles,  blotting-pads,  binders (loose-leaf  or  other),  folders,  file  covers,  manifold  business  forms, interleaved  carbon  sets  and  other  articles  of  stationary,  of  paper  or
paperboard;  and  book  covers,  of  paper  or  paperboard  [other  than  note books and exercise books]
187.4821Paper or paperboard labels of all kinds, whether or not printed
188.4822Bobbins,  spools,  cops  and  similar  supports  of  paper  pulp,  paper  or
paperboard (whether or not perforated or hardened)
189.4823Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut  to  size  or  shape;  other  articles  of  paper  pulp,  paper,  paperboard, cellulose  wadding  or  webs  of  cellulose  fibres  [other  than  paper  pulp
moulded trays, Braille paper, Kites, Paper mache articles]
190.4906 00 00Plans    and    drawings    for    architectural,    engineering,    industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper
and carbon copies of the foregoing
191.4907Unused postage, revenue or similar stamps of current or new issue in the
country  in  which  they  have,  or  will  have,  a  recognised  face  value;
stamp-impressed paper; banknotes; cheque forms; stock, share or bond
certificates  and  similar  documents  of  title  (other  than  Duty  Credit Scrips); Cheques, loose or in book form
192.4908Transfers (decalcomanias).
193.4909Printed or illustrated postcards; printed cards bearing personal greetings,
messages or announcements, whether or not illustrated, with or without envelopes or trimmings.
194.4910Calendars of any kind, printed, including calendar blocks.
195.4911Other  printed  matter,  including  printed  pictures  and  photographs;  such as  Trade  advertising  material,  Commercial  catalogues  and  the  like, printed  Posters,  Commercial  catalogues,  Printed  inlay  cards,  Pictures, designs    and    photographs,    Plan    and    drawings    for    architectural
engineering,  industrial,  commercial,  topographical  or  similar  purposes reproduced with the aid of computer or any other devices.
196.5601 22 00Cigarette Filter rods
197.61Articles of apparel and clothing accessories, knitted or crocheted, of sale
value exceeding Rs. 2500 per piece
198.62Articles of apparel and clothing accessories, not knitted or crocheted, of
sale value exceeding Rs. 2500 per piece
199.63 [other than 6309]Other made-up textile articles, sets of sale value exceeding Rs. 2500 per
piece [other than worn clothing and other worn articles; rags]
200.3923 or 6305Woven 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
201.6305 32 00Flexible intermediate bulk containers
202.6401Waterproof 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
203.6402Other footwear with outer soles and uppers of rubber or plastics
204.6403Footwear  with  outer  soles  of  rubber,  plastics,  leather  or  composition
leather and uppers of leather
205.6404Footwear  with  outer  soles  of  rubber,  plastics,  leather  or  composition
leather and uppers of textile materials
206.6405Other footwear
207.6406Parts  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
208.6501Hat-forms,  hat  bodies  and  hoods  of  felt,  neither  blocked  to  shape  nor with made brims; plateaux and manchons (including slit manchons), of
felt [other than textile caps]
209.6502Hat-shapes, plaited or made by assembling strips of any material, neither
blocked to shape, nor with made brims, nor lined, nor trimmed
210.6504 00 00Hats  and  other  headgear,  plaited  or  made  by  assembling  strips  of  any
material, whether or not lined or trimmed
211.6505Other headgear, knitted or crocheted, or made up from lace, felt or other
textile  fabric,  in  the  piece  (but  not  in  strips),  whether  or  not  lined  or trimmed; hair-nets of any material, whether or not lined or trimmed
212.6506Other headgear, whether or not lined or trimmed
213.6507Head-bands,  linings,  covers,  hat  foundations,  hat  frames,  peaks  and
chinstraps, for headgear
214.6702Artificial  flowers,  foliage  and  fruit  and  parts  thereof;  articles  made  of
artificial flowers, foliage or fruit
215.6703Wool or other animal hair or other textile materials, prepared for use in
making wigs or the like
216.6704Wigs,  false  beards,  eyebrows  and  eyelashes,  switches  and  the  like,  of
human or animal hair or of textile materials; articles of human hair not elsewhere specified or included
217.6801Setts, curbstones and flagstones, of natural stone (except slate)
218.6802Worked  monumental  or  building  stone  (except  slate)  and     articles thereof, other than goods of heading 6801; mosaic cubes and the like, of
natural stone (including slate), whether or not on a backing; artificially
coloured  granules,  chippings  and  power,  of  natural  stone  (including slate)  [other  than  statues,  statuettes,  pedestals;  high  or  low  reliefs, crosses,  figures  of  animals,  bowls,  vases,  cups,  cachou  boxes,  writing sets,  ashtrays,  paper  weights,  artificial  fruit  and  foliage,  etc.;  other
ornamental  goods  essentially  of  stone][except  the  items  covered  in  Sl. No. 176 in Schedule I]
219.6803Worked slate and articles of slate or of agglomerated slate
220.6804Millstones,    grindstones,    grinding    wheels    and    the    like,    without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening  or  polishing  stones,  and  parts  thereof,  of  natural  stone,  of agglomerated  natural  or  artificial  abrasives,  or  of  ceramics,  with  or
without parts of other materials
221.6805Natural  or  artificial  abrasive  powder  or  grain,  on  a  base  of  textile material, of paper, of paperboard  or of other  materials,  whether  or not
cut to shape or sewn or otherwise made up
222.6806Slag 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
223.6807Articles  of  asphalt  or  of  similar   material  (for  example,  petroleum
bitumen or coal tar pitch)
224.6808Panels,  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
225.6809Articles of plaster or of compositions based on plaster; such as Boards,
sheets, panels, tiles and similar articles, not ornamented
226.6810Articles  of  cement,  of  concrete  or  of  artificial  stone,  whether  or  not
reinforced
227.6811Articles of asbestos-cement, of cellulose fibre-cement or the like
228.6812Fabricated  asbestos  fibres;  mixtures  with  a  basis  of  asbestos  or  with  a basis of asbestos and magnesium carbonate; articles of such mixtures or of  asbestos  (for  example,  thread,  woven  fabric,  clothing,  headgear, footwear,  gaskets),  whether  or  not  reinforced,  other  than  goods  of
heading 6811 or 6813
229.6813Friction  material and  articles  thereof (for example, sheets,  rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or
the  like,  with  a  basis  of  asbestos,  of  other  mineral  substances  or  of cellulose, whether or not combined with textiles or other materials
230.6814Worked   mica   and   articles   of   mica,   including   agglomerated   or reconstituted mica, whether or not on a support of paper, paperboard or
other materials
231.6815Articles of stone or of other mineral substances (including carbon fibres,
articles of carbon fibres and articles of peat), not elsewhere specified or included [other than Fly ash bricks Fly ash aggregates; Fly ash blocks]
232.6901Blocks,  tiles  and  other  ceramic  goods  of  siliceous  fossil  meals  (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths
233.6902Refractory    bricks,    blocks,    tiles    and    similar    refractory    ceramic constructional goods, other than those of siliceous fossil meals or similar
siliceous earths
234.6903Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles,  plugs,  supports,  cupels,  tubes,  pipes,  sheaths  and  rods),  other
than those of siliceous fossil meals or of similar siliceous earths
235.6904Ceramic flooring blocks, support or filler tiles and the like
236.6905Chimney-pots, cowls, chimney liners, architectural ornaments and other
ceramic constructional goods
237.6906Ceramic pipes, conduits, guttering and pipe fittings
238.6907Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics
239.6909Ceramic wares for laboratory, chemical or other technical uses; ceramic
troughs,  tubs  and  similar  receptacles  of  a  kind  used  in  agriculture;
ceramic pots, jars and similar articles of a kind used for the conveyance
or packing of goods
240.6910Ceramic  sinks,  wash  basins,  wash  basin  pedestals,  baths,  bidets,  water
closet pans, flushing cisterns, urinals and similar sanitary fixtures
241.6914Other ceramic articles
242.7002Glass in balls (other than microspheres of heading 70.18), rods or tubes,
unworked
243.7003Cast glass and rolled glass, in sheets or profiles, whether or not having an   absorbent,   reflecting   or   non-reflecting   layer,   but   not   otherwise
worked
244.7004Drawn  glass  and  blown  glass,  in  sheets,  whether  or  not  having  an
absorbent, reflecting or non-reflecting layer, but not otherwise worked
245.7005Float glass and  surface ground or polished glass, in sheets,  whether or not  having  an  absorbent,  reflecting  or  non-reflecting  layer,  but  not
otherwise worked
246.7006 00 00Glass  of  heading  7003,  7004  or  7005,  bent,  edge-worked,  engraved, drilled,  enamelled  or  otherwise  worked,  but  not  framed  or  fitted  with
other materials
247.7007Safety glass, consisting of toughened (tempered) or laminated glass
248.7008Multiple-walled insulating units of glass
249.7009Glass mirrors, whether or not framed, including rear-view mirrors
250.7010Carboys,   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
251.7011Glass  envelopes  (including  bulbs  and  tubes),  open,  and  glass  parts thereof, without fittings, for electric  lamps  and  light  sources,  cathode
ray  tube  or  the  like
252.7013Glassware  of  a  kind  used   for  table,  kitchen,  toilet,   office,  indoor
decoration or similar purposes (other than that of heading 7010 or 7018)
253.7014Signalling glassware and optical elements of glass (other than those of
heading 7015), not optically worked
254.7015Clock  or  watch  glasses  and  similar  glasses,  glasses  for  non-corrective spectacles,  curved,  bent,  hollowed  or  the  like,  not  optically  worked;
hollow  glass  spheres  and  their  segments,  for  the  manufacture  of  such glasses
255.7016Paving blocks, slabs, bricks,  squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass small wares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates,
shells or similar forms
256.7017Laboratory,   hygienic   or   pharmaceutical   glassware,   whether   or   not
graduated or calibrated
257.7018Imitation pearls, imitation precious or semi-precious stones and similar glass  smallwares,  and  articles  thereof  other  than  imitation  jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres
not exceeding 1 mm in diameter
258.7019Glass  fibres (including glass wool) and articles thereof (for example,
yarn, rovings, woven fabrics)
259.7020Other articles of glass [other than Globes for lamps and lanterns, Founts
for kerosene wick lamps, Glass chimneys for lamps and lanterns]
260.7201Pig iron and spiegeleisen in pigs, blocks or other primary forms
261.7202Ferro-alloys
262.7203Ferrous  products  obtained  by  direct  reduction  of  iron  ore  and  other spongy ferrous products, in lumps, pellets or similar forms; iron having a  minimum  purity  by  weight  of  99.94%,  in  lumps,  pellets  or  similar
forms
263.7204Ferrous waste and scrap; remelting scrap ingots of iron or steel
264.7205Granules and powders, of pig iron, spiegeleisen, iron or steel
265.7206Iron and non-alloy steel in ingots or other primary forms (excluding iron
of heading 7203)
266.7207Semi-finished products of iron or non-alloy steel
267.7208 to 7212All flat-rolled products of iron or non-alloy steel
268.7213 to 7215All bars and rods, of iron or non-alloy steel
269.7216Angles, shapes and sections of iron or non-alloy steel
270.7217Wire of iron or non-alloy steel
271.7218Stainless steel in ingots or other primary forms; semi-finished products
of stainless steel
272.7219, 7220All flat-rolled products of stainless steel
273.7221, 7222All bars and rods, of stainless steel
274.7223Wire of stainless steel
275.7224Other   alloy   steel   in   ingots   or   other   primary   forms;   semi-finished
products of other alloy steel
276.7225, 7226All flat-rolled products of other alloy steel
277.7227, 7228All bars and rods of other alloy steel.
278.7229Wire of other alloy steel
279.7301Sheet  piling  of  iron  or  steel,  whether  or  not  drilled,  punched  or  made
from assembled elements; welded angles, shapes and sections, of iron or steel
280.7302Railway  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
281.7303Tubes, pipes and hollow profiles, of cast iron
282.7304Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron)
or steel
283.7305Other tubes and pipes (for example, welded, riveted or similarly closed), having  circular  cross-sections,  the  external  diameter  of  which  exceeds
406.4 mm, of iron or steel
284.7306Other  tubes,  pipes  and  hollow  profiles  (for  example,  open  seam  or
welded, riveted or similarly closed), of iron or steel
285.7307Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron
or steel
286.7308Structures  (excluding  prefabricated  buildings  of  heading  94.06)  and parts of structures (for example, bridges and bridge-sections, lock-gates, towers,  lattice  masts,  roofs,  roofing  frame-works,  doors  and  windows and  their  frames  and  thresholds  for  doors,  and  shutters,  balustrades, pillars,  and  columns),  of  iron  or  steel;  plates,  rods,  angles,  shapes,
section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers]
287.7309Reservoirs,  tanks,  vats  and  similar  containers  for  any  material  (other than  compressed  or  liquefied  gas),  of  iron  or  steel,  of  a  capacity exceeding  300  l,  whether  or  not  lined  or  heat-insulated,  but  not  fitted
with mechanical or thermal equipment
288.7310Tanks, 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,  other  than  Milk  cans  made  of Iron or Steel
289.7311Containers for compressed or liquefied gas, of iron or steel
290.7312Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or
steel, not electrically insulated
291.7313Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or
not, and loosely twisted double wire, of a kind used for fencing, of iron or steel
292.7314Cloth  (including  endless  bands),  grill,  netting  and  fencing,  of  iron  or
steel wire; expanded metal of iron or steel
293.7315Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81,
7315 82, 7315 89, 7315 90
294.7316Anchors, grapnels and parts thereof, of iron or steel
295.7317Nails, 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
296.7318Screws,  bolts,  nuts,  coach  screws,  screw  hooks,  rivets,  cotters,  cotter-
pins, washers (including spring washers) and similar articles, of iron or steel
297.7319Knitting   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
298.7320Springs and leaves for springs, of iron and steel
299.7321Stoves, 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,  wood  burning
stoves  of  iron  or  steel,  and  solar cookers]
300.7322Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air 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
301.7323Iron or steel wool; pot scourers and scouring or polishing pads, gloves
and the like, of iron or steel (other than Milk cans made of Iron or Steel)
302.7,32,39,410Ghamella
303.7324Sanitary ware and parts thereof, of iron and steel
304.7325Other cast articles of iron or steel
305.7326Other articles of iron or steel
306.7401Copper mattes; cement copper (precipitated copper)
307.7402Unrefined copper; copper anodes for electrolytic refining
308.7403Refined copper and copper alloys, unwrought
309.7404Copper waste and scrap
310.7405Master alloys of copper
311.7406Copper powders and flakes
312.7407Copper bars, rods and profiles
313.7408Copper wire
314.7409Copper plates, sheets and strip, of a thickness exceeding 0.15 mm
315.7410Copper foils
316.7411Copper tubes and pipes
317.7412Copper tube or pipe fittings (for example, couplings, elbows, sleeves)
318.7413Stranded wires and cables
319.7415Nails,  tacks,  drawing  pins,  staples  (other  than  those  of  heading  83.05) and similar articles, of copper or of iron or steel with heads of copper; screws,  bolts,  nuts,  screw  hooks,  rivets,  cotters,  cotter-pins,  washers
(including spring washers) and similar articles, of copper
320.7418All  goods  (other  than  table,  kitchen  or  other  household  articles  of
copper; Utensils)
321.7419Other articles of copper (other than Brass Kerosene Pressure Stove)
322.7501Nickel  mattes,  nickel  oxide  sinters  and  other  intermediate  products  of
nickel metallurgy
323.7502Unwrought nickel
324.7503Nickel waste and scrap
325.7504Nickel powders and flakes
326.7505Nickel bars, rods, profiles and wire
327.7506Nickel plates, sheets, strip and foil
328.7507Nickel  tubes,  pipes  and  tube  or  pipe  fittings  (for  example,  couplings,
elbows, sleeves)
329.7508Other articles of nickel
330.7601Unwrought Aluminium
331.7602Aluminium waste and scrap
332.7603Aluminium powders and flakes
333.7604Aluminium bars, rods and profiles
334.7605Aluminium wire
335.7606Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm
336.7607Aluminium   foil   (whether   or   not   printed   or   backed   with   paper, paperboard,   plastics   or   similar   backing   materials)   of   a   thickness
(excluding any backing) not exceeding 0.2 mm
337.7608Aluminium tubes and pipes
338.7609Aluminium   tube   or   pipe   fittings   (for   example,   couplings,   elbows,
sleeves)
339.7610Aluminium  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
340.7611Aluminium   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
341.7612Aluminium casks, drums, cans, boxes, etc., other than Milk cans made
of Aluminium
342.7613Aluminium containers for compressed or liquefied gas
343.7614Stranded  wires,  cables,  plaited  bands  and  the  like,  of  aluminium,  not
electrically insulated
344.7615All  goods  (other  than  table,  kitchen  or  other  household  articles,  of
aluminium; Utensils, Milk cans made of Aluminium)
345.7616Other articles of aluminium
346.7801Unwrought lead
347.7802Lead waste and scrap
348.7804Lead plates, sheets, strip and foil; lead powders and flakes
349.7806Other articles of lead (including sanitary fixtures and Indian lead seals)
350.7901Unwrought zinc
351.7902Zinc waste and scrap
352.7903Zinc dust, powders and flakes
353.7904Zinc bars, rods, profiles and wire
354.7905Zinc plates, sheets, strip and foil
355.7907Other articles of zinc including sanitary fixtures
356.8001Unwrought tin
357.8002Tin waste and scrap
358.8003Tin bars, rods, profiles and wire
359.8007Other articles of tin
360.8101 to 8112Other    base    metals,    namely,    Tungsten,    Molybdenum,    Tantalum, Magnesium,  Cobalt  mattes,  and  other  intermediate  products  of  cobalt metallurgy,   Bismuth,   Cadmium,   Titanium,   Zirconium,   Antimony, Manganese,   Beryllium,   chromium,   germanium,   vanadium,   gallium, hafnium,  indium,  niobium  (columbium),  rhenium  and  thallium,  and
articles thereof, including waste and scrap
361.8113Cermets and articles thereof, including waste and scrap
362.8202Hand  saws;  blades  for  saws  of  all  kinds  (including  slitting,  slotting  or
toothless saw blades)
363.8203Files,  rasps,  pliers  (including  cutting  pliers),  pincers,  tweezers,  metal cutting  shears,  pipe-cutters,  bolt  croppers,  perforating  punches  and
similar hand tools
364.8204Hand-operated spanners and wrenches (including torque meter wrenches
but not including tap  wrenches); interchangeable spanner  sockets, with or without handles
365.8205Hand  tools  (including  glaziers’  diamonds),  not  elsewhere  specified  or included; blow lamps; vices, clamps and the like, other than accessories for  and  parts  of,  machine-tools  or  water-jet  cutting  machines;  anvils;
portable    forges;    hand    or    pedal-operated    grinding    wheels    with frameworks
366.8206Tools of two or more of the headings 8202 to 8205, put up in sets for
retail sale
367.8207Interchangeable tools for hand tools, whether or not power-operated, or for   machine-tools   (for   example,   for   pressing,   stamping,   punching, tapping, threading, drilling, boring, broaching, milling, turning or screw
driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
368.8208Knives and cutting blades, for machines or for mechanical appliances
369.8209Plates, sticks, tips and the like for tools, unmounted, of cermets
370.8210 00 00Hand-operated  mechanical appliances,  weighing 10  kg or less, used  in
the preparation, conditioning or serving of food or drink
371.8211Knives  with cutting blades, serrated  or not (including pruning  knives),
other than knives of heading 8208, and blades therefor
372.8212Razors and razor blades (including razor blade blanks in strips)
373.8213 00 00Scissors, tailors’ shears and similar shears, and blades therefor
374.8214Other articles of cutlery (for example, hair clippers, butchers’ or kitchen
cleavers, choppers and  mincing knives); manicure or pedicure sets and instruments including nail files [other than pencil sharpeners]
375.8215Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives,
sugar tongs and similar kitchen or tableware
376.8301Padlocks and locks (key, combination or electrically operated), of base
metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal
377.8302Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar
fixtures; castors with mountings of base metal; automatic door closers of base metal
378.8303Armoured or reinforced safes, strong-boxes and doors and safe deposit
lockers for strong-rooms, cash or deed boxes and the like, of base metal
379.8304Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays,
office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403
380.8305Fittings for loose-leaf binders or files, letter clips, letter corners, paper
clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal
381.8307Flexible tubing of base metal, with or without fittings
382.8308Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and  the  like,  of  base  metal,  of  a  kind  used  for  clothing  or  clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or
bifurcated rivets, of base metal; beads and spangles, of base metal
383.8309Stoppers, caps and lids (including crown corks, screw caps and pouring
stoppers),  capsules  for  bottles,  threaded  bungs,  bung  covers,  seals  and other packing accessories, of base metal
384.8310Sign-plates,  name-plates,  address-plates  and  similar  plates,  numbers, letters  and  other  symbols,  of  base  metal,  excluding  those  of  heading
9405
385.8311Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for  soldering,  brazing,  welding  or  deposition  of  metal  or  of  metal
carbides;  wire  and  rods,  of  agglomerated  base  metal  powder,  used  for metal spraying
386.84Parts  suitable  for  use  solely  or  principally  with  fixed  Speed  Diesel
Engines of power not exceeding 15HP
387.84 or 85Parts  suitable  for  use  solely  or  principally  with  power  driven  pumps primarily   designed   for   handling   water,   namely,   centrifugal   pumps (horizontal  and  vertical),  deep  tube-well  turbine  pumps,  submersible
pumps, axial flow and mixed flow vertical pumps
388.8401Nuclear reactors; machinery and apparatus for isotopes separation
389.8402Steam or other vapour generating boilers (other than central heating hot
water  boilers  capable  also  of  producing  low  pressure  steam);  super-
heated water boilers
390.8403Central heating boilers other than those of heading 8402
391.8404Auxiliary  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
392.8405Producer  gas  or  water  gas  generators,  with  or  without  their  purifiers;
acetylene gas generators and similar water process gas generators, with or without their purifiers
393.8406Steam turbines and other vapour turbines
394.8407Spark-ignition reciprocating or rotary internal combustion piston engine
[other than aircraft engines]
395.8408Compression-ignition   internal   combustion   piston   engines   (diesel   or
semi-diesel engines)
396.8409Parts suitable for use solely or principally with the engines of heading
8407 or 8408
397.8410Hydraulic turbines, water wheels, and regulators therefor
398.8411Turbo-jets,  turbo-propellers  and  other  gas  turbines  [other  than  aircraft
engines]
399.8412Other  engines  and  motors  (Reaction  engines  other  than  turbo  jets, Hydraulic  power  engines  and  motors,  Pneumatic  power  engines  and
motors, other parts) [other than wind turbine or engine]
400.8413(a) Concrete pumps [8413 40 00]; (b) other rotary positive displacement pumps  [8413  60];  (c)  Power  driven  pumps  primarily  designed  for handling   water,   namely,  centrifugal  pumps  (horizontal  and  vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps]; Pumps for dispensing fuel or lubricants of the type
used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30]
401.8414Air   or   vacuum  pumps,   air   or   other   gas   compressors   and   fans; ventilating   or  recycling   hoods incorporating  a   fan,   whether   or  not fitted   with   filters; Gas-tight   biological safety   cabinets,   whether   or not  fitted  with  filters[other  than  bicycle  pumps, other  hand  pumps
and   parts   of   air   or   vacuum   pumps   and   compressors   of bicycle pumps]
402.8414 20 10Bicycles pumps
403.8414 90 12Parts of air or vacuum pumps and compressors of bicycle pumps
404.8415Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in
which the humidity cannot be separately regulated
405.8416Furnace  burners  for  liquid  fuel,  for  pulverised  solid  fuel  or  for  gas; mechanical  stokers,  including  their  mechanical  grates,  mechanical  ash
dischargers and similar appliances
406.8417Industrial or laboratory furnaces and ovens, including incinerators, non-
electric
407.8418Refrigerators,  freezers  and  other  refrigerating  or  freezing  equipment, electric  or  other;  heat  pumps  other  than  air  conditioning  machines  of
heading 8415
408.8419  [other  than 8419 12]Machinery,  plant  or  laboratory  equipment,  whether  or  not  electrically heated  (excluding  furnaces,  ovens  and  other  equipment  of  heading 8514), for the treatment of materials by a process involving a change of temperature  such  as  heating,  cooking,  roasting,  distilling,  rectifying, sterilising,   pasteurising,   steaming,   drying,   evaporating,   vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage  water  heaters, non-electric
[other than Solar water heater and system]
409.8420Calendering  or  other  rolling  machines,  other  than  for  metals  or  glass,
and cylinders therefor [other than Hand operated rubber roller]
410.8421Centrifuges,    including    centrifugal    dryers;    filtering    or    purifying
machinery and apparatus, for liquids or gases
411.8422Dish washing machines, household [8422 11 00] and other [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
412.8423Weighing   machinery   (excluding   balances   of   a   sensitivity   of   5 centigrams  or  better),  including  weight  operated  counting  or  checking
machines; weighing machine weights of all kinds
413.8424Mechanical  appliances  (whether  or  not  hand-operated)  for  projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip
irrigation  systems  including  laterals;  mechanical  sprayer;  nozzles  for drip irrigation equipment or nozzles for sprinklers]
414.8425Pulley  tackle  and  hoists  other  than  skip  hoists;  winches  and  capstans;
jacks
415.8426Ship’s  derricks;  cranes  including  cable  cranes;  mobile  lifting  frames,
straddle carriers and works trucks fitted with a crane
416.8427Fork-lift  trucks;  other   works  trucks   fitted   with  lifting  or  handling
equipment
417.8428Other  lifting,  handling,  loading  or  unloading  machinery  (for  example,
lifts, escalators, conveyors, teleferics)
418.8429Self-propelled   bulldozers,   angledozers,   graders,   levellers,   scrapers, mechanical  shovels,  excavators,  shovel  loaders,  tamping  machines  and
road rollers
419.8430Other   moving,   grading,   levelling,   scraping,   excavating,   tamping, compacting, extracting or boring machinery, for earth, minerals or ores;
piledrivers and pile-extractors; snow-ploughs and snow-blowers
420.8431Parts  suitable  for  use  solely  or  principally  with  the  machinery  of
headings 8425 to 8430
421.8433Machines  for  cleaning,  sorting    or    grading    eggs,    fruit    or    other
agricultural  produce,  other  than   machinery  of  heading   8437;  parts thereof [8433 90 00]
422.8434Milking machines and dairy machinery
423.8435Presses,  crushers  and  similar  machinery  used  in  the  manufacture  of
wine, cider, fruit juices or similar beverages
424.8437Machines   for   cleaning,   sorting   or   grading,   seed,   grain   or   dried leguminous  vegetables;  machinery  used  in  milling  industry  or  for  the
working of cereals or dried   leguminous   vegetables   other   than   farm type  machinery  and  parts thereof
425.8438Machinery,  not specified  or  included  elsewhere  in  this  Chapter,  for the   industrial   preparation or   manufacture   of   food   or   drink,   other than machinery for the   extraction  or preparation   of   animal   or   fixed
vegetable or  microbial fats  or  oils
426.8439Machinery for making pulp of fibrous cellulosic material or for making
or finishing paper or paperboard
427.8440Book-binding machinery, including book-sewing machines
428.8441Other   machinery  for   making  up  paper  pulp,  paper  or  paperboard,
including cutting machines of all kinds
429.8442Machinery,   apparatus   and   equipment   (other   than   the   machines   of headings   8456   to   8465)   for   preparing   or   making   plates,   printing components;  plates,  cylinders  and  lithographic  stones,  prepared  for
printing purposes (for example, planed, grained or polished)
430.8443Printing 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
431.8444Machines for extruding, drawing, texturing or cutting man-made textile
materials
432.8445Machines  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
433.8446Weaving machines (looms)
434.8447Knitting  machines,  stitch-bonding  machines  and  machines  for  making gimped   yarn,   tulle,  lace,  embroidery,  trimmings,  braid  or  net  and
machines for tufting
435.8448Auxiliary machinery for use with machines of heading 8444, 8445, 8446 or  8447  (for  example,  dobbies,  Jacquards,  automatic  stop  motions, shuttle  changing  mechanisms);  parts  and  accessories  suitable  for  use solely  or  principally  with  the  machines  of  this  heading  or  of  heading 8444,  8445,  8446  or  8447  (for  example,  spindles  and  spindles  flyers, card  clothing,  combs,  extruding  nipples,  shuttles,  healds  and  heald
frames, hosiery needles)
436.8449Machinery for the manufacture or finishing of felt or nonwovens in the
piece or in shapes, including machinery for making felt hats; blocks for making hats
437.8450Household   or   laundry-type   washing   machines,   including   machines
which both wash and dry
438.8451Machinery (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
439.8453Machinery for preparing, tanning or  working hides, skins  or leather  or
for  making  or  repairing  footwear  or  other  articles  of  hides,  skins  or leather, other than sewing machines
440.8454Converters, ladles, ingot moulds and casting machines, of a kind used in
metallurgy or in metal foundries
441.8455Metal-rolling mills and rolls therefor
442.8456Machine-tools for working any material by removal of material, by laser or  other  light  or  photon  beam,  ultrasonic,  electro-discharge,  electro-
chemical, electron beam, ionic-beam or plasma arc processes
443.8457Machining  centres,   unit  construction   machines  (single   station)   and
multi-station transfer machines, for working metal
444.8458Lathes (including turning centres) for removing metal
445.8459Machine-tools  (including  way-type  unit  head  machines)  for  drilling, boring,  milling,  threading  or  tapping  by  removing  metal,  other  than
lathes (including turning centres) of heading 8458
446.8460Machine-tools  for  deburring,  sharpening,  grinding,  honing,  lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones,  abrasives  or  polishing  products,  other  than  gear  cutting,  gear
grinding or gear finishing machines of heading 8461
447.8461Machine-tools  for  planing,  shaping,  slotting,  broaching,  gear  cutting, gear grinding or gear finishing, sawing, cutting-off and other machine- tools working by removing metal or cermets, not elsewhere specified or
included
448.8462Machine-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
449.8463Other  machine-tools  for  working  metal,  or  cermets,  without  removing
material
450.8464Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass
451.8465Machine-tools  (including  machines  for  nailing,  stapling,  glueing  or otherwise assembling) for working wood, cork, bone, hard rubber, hard
plastics or similar hard materials
452.8466Parts  and  accessories  suitable  for  use  solely  or  principally  with  the
machines of headings 8456 to 8465 including work or tool holders, self-
opening dieheads,   dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand
453.8467Tools  for  working  in  the  hand,  pneumatic,  hydraulic  or  with  self-
contained electric or non-electric motor
454.8468Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other  than  those of  heading 8515; gas-operated
surface tempering machines and appliances
455.8470Calculating  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
456.8471Automatic  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
457.8472Other  office  machines  (for  example,  hectograph  or  stencil  duplicating machines,  addressing  machines,  automatic  banknote  dispensers,  coin sorting    machines,    coin   counting   or    wrapping    machines,    pencil
sharpening  machines,  perforating  or  stapling  machines)  [other  than Braille typewriters, electric or non-electric]
458.8473Parts  and  accessories  (other  than  covers,  carrying  cases  and  the  like)
suitable for use solely or principally with machines of headings 8470 to 8472
459.8474Machinery   for   sorting,   screening,   separating,   washing,   crushing, grinding,   mixing   or   kneading   earth,   stone,   ores   or   other   mineral substances,  in  solid  (including  powder  or  paste)  form;  machinery  for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened  cements,  plastering  materials  or  other  mineral  products  in
powder or paste form; machines for forming foundry moulds of sand
460.8475Machines for assembling electric or electronic lamps, tubes or valves or
flashbulbs,  in  glass  envelopes;  machines  for   manufacturing  or  hot working glass or glassware
461.8476Automatic   goods-vending   machines   (for   example,   postage   stamps,
cigarette,   food   or   beverage   machines),   including   money   changing machines
462.8477Machinery  for  working  rubber  or  plastics  or  for  the  manufacture  of products  from  these  materials,  not  specified  or  included  elsewhere  in
this Chapter
463.8478Machinery for preparing or making up tobacco, not specified or included
elsewhere in this chapter
464.8479Machines  and  mechanical  appliances  having  individual  functions,  not specified or included elsewhere in this Chapter [other than Composting
Machines]
465.8480Moulding  boxes  for  metal  foundry;  mould  bases;  moulding  patterns; moulds  for  metal  (other  than  ingot  moulds),  metal  carbides,  glass,
mineral materials, rubber or plastics
466.8481Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically
controlled valves
467.8482Ball bearing, Roller Bearings
468.8483Transmission shafts (including cam shafts and crank shafts) and cranks; bearing  housings  and  plain  shaft  bearings;  gears  and  gearing;  ball  or roller  screws;  gear  boxes  and  other  speed  changers,  including  torque converters; flywheels and pulleys, including pulley blocks; clutches and
shaft couplings (including universal joints)
469.8484Gaskets  and  similar  joints  of  metal  sheeting  combined  with  other material or of two or more layers of metal; sets or assortments of gaskets
and   similar   joints,   dissimilar   in   composition,   put   up   in   pouches, envelopes or similar packings; mechanical seals
470.8485Machines for Additive Manufacturing
471.8486Machines  and  apparatus  of  a  kind  used  solely  or  principally  for  the manufacture of semiconductor boules or wafers, semiconductor devices,
electronic   integrated   circuits   or   flat   panel   displays;   machines   and apparatus specified in Note 11(C) to this Chapter; parts and accessories
472.8487Machinery parts,  not  containing  electrical  connectors,  insulators,  coils, contacts or other electrical features not specified or included elsewhere
in this chapter
473.84 or 85E-waste
Explanation.-  For  the  purpose  of  this  entry,  E-waste   means  electrical and   electronic   equipment   listed   in   Schedule   I   of   the   E-Waste (Management)  Rules,  2016  (published  in  the  Gazette  of  India  vide
G.S.R.  338  (E)  dated  the  23rd  March,  2016),  whole  or  in  part  if discarded as waste by the consumer or bulk consumer
474.8501Electric motors and generators (excluding generating sets)
475.8502Electric generating sets and rotary converters
476.8503Parts suitable for use solely or principally with the machines of heading
8501 or 8502
477.8504Electrical  transformers,  static  converters  (for  example,  rectifiers)  and inductors other than charger or charging station for Electrically operated
vehicles
478.8505Electro-magnets;  permanent  magnets  and  articles  intended  to  become permanent  magnets after magnetisation; electro-magnetic or permanent magnet  chucks,  clamps  and  similar  holding  devices;  electro-magnetic
couplings, clutches and brakes; electro-magnetic lifting heads
479.8506Primary cells and primary batteries
480.8507Electric  accumulators,  including  separators  therefor,  whether  or  not
rectangular (including square)
481.8508Vacuum cleaners
482.8509Electro-mechanical  domestic  appliances,  with  self-contained  electric
motor, other than vacuum cleaners of heading 8508
483.8510Shavers, hair clippers and hair-removing appliances, with self-contained
electric motor
484.8511Electrical 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
485.8512Electrical lighting or signalling equipment (excluding articles of heading
8539), windscreen  wipers, defrosters and demisters, of a kind  used  for cycles or motor vehicles
486.8513Portable  electric  lamps  designed  to  function  by  their  own  source  of energy (for example, dry batteries, accumulators, magnetos), other than
lighting equipment of heading 8512
487.8514Industrial  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
488.8515Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether  or not capable of cutting;  electric  machines  and  apparatus  for  hot  spraying  of  metals  or
cermets
489.8516Electric  instantaneous  or  storage  water  heaters  and  immersion  heaters; electric  space  heating  apparatus  and  soil  heating  apparatus;  electro thermic  hairdressing  apparatus  (for  example,  hair  dryers,  hair  curlers, curling  tong  heaters)  and  hand  dryers;  electric  smoothing  irons;  other electro-thermic appliances of a kind  used  for domestic purposes [other
than   solar   cookers];   electric   heating  resistors,   other   than  those  of heading 8545
490.8517All goods
491.8518Microphones   and   stands   therefore;   loudspeakers,   whether   or   not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and
one or  more loudspeakers;  audio-frequency electric amplifiers; electric sound amplifier set
492.8519Sound recording or reproducing apparatus
493.8521Video recording or reproducing apparatus, whether or not incorporating
a video tuner
494.8522Parts  and  accessories  suitable  for  use  solely  or  principally  with  the
apparatus of headings 8519 or 8521
495.8523Discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether
or  not  recorded,  including  matrices  and  masters  for  the  production  of discs, but excluding products of Chapter 37
496.8524Flat     Panel     Display     Modules,    Whether     or     Not Incorporating
Touch-Sensitive Screens
497.8525Closed-circuit  television  (CCTV),  transmission  apparatus  for     radio- broadcasting     or     television,  whether  or  not  incorporating  reception apparatus or sound   recording   or reproducing     apparatus;     television cameras,      digital cameras   and   video camera   recorders   [other  than
two-way     radio     (Walkie     talkie)     used     by  defense,  police  and paramilitary forces, etc.]
498.8526Radar  apparatus,  radio  navigational  aid  apparatus  and  radio  remote
control apparatus
499.8527Reception apparatus for radio-broadcasting, whether or not combined, in the  same  housing,  with  sound  recording or reproducing apparatus or a
clock
500.8528Television set (including LCD or LED television), Computer Monitors, Set  top  Box  for Television;  monitors  and  projectors,  not incorporating television   reception   apparatus,   reception   apparatus   for   television, whether or not incorporating radio-broadcast receivers or sound or video
recording or reproducing apparatus
501.8529Parts suitable for use solely or principally with the apparatus of headings
8525 to 8528
502.8530Electrical  signalling,  safety  or  traffic  control  equipment  for  railways, tramways, roads, inland waterways, parking facilities, port installations
or airfields (other than those of heading 8608)
503.8531Electric sound or visual signalling apparatus (for example, bells, sirens, indicator  panels,  burglar  or  fire  alarms),  other  than  those  of  heading
8512 or 8530
504.8532Electrical capacitors, fixed, variable or adjustable (pre-set)
505.8533Electrical  resistors  (including  rheostats  and  potentiometers),  other  than
heating resistors
506.8534 00 00Printed Circuits
507.8535Electrical apparatus for switching or protecting electrical circuits, or for making  connections  to  or  in  electrical  circuits  (for  example,  switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and
other connectors, junction boxes), for a voltage exceeding 1,000 volts
508.8536Electrical apparatus for switching or protecting electrical circuits, or for making  connections  to  or  in  electrical  circuits  (for  example,  switches, relays, fuses, surge suppressors, plugs,  sockets, lampholders, and other connectors,  junction  boxes),  for  a  voltage  not  exceeding  1,000  volts:
connectors for optical fibres, optical fibre bundles or cables
509.8537Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than
switching apparatus of heading 8517
510.8538Parts suitable for use solely or principally with the apparatus of heading
8535, 8536 or 8537
511.8539Electrical Filament or discharge lamps including sealed beam lamp units
and ultra-violet or infra-red lamps; arc lamps
512.8540Thermionic,   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)
513.8541Semiconductor      Devices      (for      example,      Diodes,      Transistors, Semiconductor        Based  Transducers);  Photosensitive  Semiconductor devices;  Light-Emitting Diodes (LED),  whether  or not assembled  with
other Light-Emitting Diodes (LED); mounted piezo-electric crystals
514.8542Electronic integrated circuits
515.8543Electrical  machines  and  apparatus,  having  individual  functions,  not
specified or included elsewhere in this Chapter
516.8544Insulated  (including  enamelled  or  anodised)  wire,  cable  (including  co- axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed
fibres, whether or not assembled with electric conductors or fitted with connectors
517.8545Carbon electrodes, carbon brushes, Lamp  carbons, battery carbons and other  articles  of  graphite  or  other  carbon,  with  or  without  metal,  of  a
kind used for electrical purposes
518.8546Electrical insulators of any material
519.8547Insulating  fittings  for  electrical  machines,  appliances  or  equipment, being  fittings   wholly  of  insulating   material  apart  from  any  minor components   of   metal   (for   example,   threaded   sockets)   incorporated during   moulding   solely   for   the   purposes   of   assembly,   other   than insulators of heading 8546; electrical conduit tubing and joints therefor,
of base metal lined with insulating material
520.8548 00 00Electrical  parts  of  machinery  or  apparatus,  not  specified  or  included
elsewhere in Chapter 85
521.8549Electrical and electronic waste and scrap
522.8601Rail  locomotives  powered  from  an  external  source  of  electricity or  by
electric accumulators.
523.8602Other  rail  locomotives;  locomotive  tenders;  such  as  Diesel  electric
locomotives, Steam locomotives and tenders thereof
524.8603Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604.
525.8604Railway  or  tramway  maintenance  or  service  vehicles,  whether  or  not self-propelled  (for  example,  workshops,  cranes,  ballast  tampers,  track
liners, testing coaches and track inspection vehicles)
526.8605Railway  or  tramway  passenger  coaches,  not  self-propelled;  luggage vans, post office coaches and other special purpose railway or tramway
coaches, not self-propelled (excluding those of heading 8604)
527.8606Railway or tramway goods vans and wagons, not self-propelled
528.8607Parts  of  railway  or  tramway  locomotives  or  rolling-stock;  such  as
Bogies, bissel-bogies, axles and wheels, and parts thereof.
529.8608Railway  or  tramway  track  fixtures  and  fittings;  mechanical  (including electro-mechanical)  signalling,  safety  or  traffic  control  equipment  for
railways,  tramways,  roads,  inland  waterways,  parking  facilities,  port installations or airfields; parts of the foregoing.
530.8609Containers  (including  containers  for  the  transport  of  fluids)  specially designed and equipped for carriage by one or more modes of transport
[including refrigerated containers]
531.8701Road tractors for semi-trailers of engine capacity more than 1800 cc
532.8702Motor  vehicles  for  the  transport  of  ten  or  more  persons,  including  the driver [including buses for use in public transport, which exclusively run
on Bio-fuels]
533.8702 or 8703Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture  and  accessories  necessary  for  an  ambulance  from  the  factory
manufacturing such motor vehicles
534.8703 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.
535.8,70,331Diesel 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.
536.8703Following 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
537.8703Three wheeled vehicles
538.8703 40, 8703 60Following  Vehicles,  with  both  spark-ignition   internal  combustion reciprocating   piston   engine   and   electric   motor   as   motors   for propulsion;
(a)  Motor  vehicles  cleared  as  ambulances  duly  fitted  with  all  the fitments,  furniture  and  accessories  necessary  for  an  ambulance from the factory manufacturing such motor vehicles
(b) Three wheeled vehicles
(c)  Motor vehicles of engine capacity not exceeding 1200cc and  of length not exceeding 4000 mm
Explanation.-  For  the  purposes  of  this  entry,  the  specification  of  the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under
539.8703 50, 8703 70Following    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
Explanation.-  For  the  purposes  of  this  entry,  the  specification  of  the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under
540.8704Motor vehicles for the transport of goods, including Refrigerated motor
vehicles
541.8705Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries,   fire   fighting   vehicles,   concrete-mixer   lorries,   road   sweeper
lorries, spraying lorries, mobile workshops, mobile radiological unit)
542.8706Chassis fitted with engines, for the motor vehicles of headings 8701  to
8705
543.8707Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
544.8708Parts  and  accessories  of  the  motor  vehicles  of  headings  8701  to  8705
[other than specified parts of tractors]
545.8709Works   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
546.8711Motorcycles  (including  mopeds)  and  cycles  fitted  with  an  auxiliary
motor not exceeding 350 cc, with or without side-cars; side-cars
547.8714Parts and accessories of vehicles of heading 8711
548.8715Baby carriages and parts thereof
549.8716Trailers  and  semi-trailers;  other  vehicles,  not  mechanically  propelled; parts  thereof  [other  than  Self-loading  or  self-unloading  trailers  for
agricultural  purposes,  and  Hand  propelled  vehicles  (e.g.  hand  carts, rickshaws and the like); animal drawn vehicles]
550.8801Balloons and dirigibles, gliders and other non-powered aircraft
551.8804Parachutes    (including    dirigible    parachutes    and    paragliders)    and
rotochutes; parts thereof and accessories thereto and parts thereof
552.8805Aircraft  launching  gear,  deck  arrestor  or  similar  gear;  ground  flying
trainers and parts thereof
553.8807Parts of goods of heading 8801
554.8903Rowing boats and canoes
555.8908 00 00Vessels and other floating structures for breaking up
556.9001Optical fibres and  optical fibre bundles; optical fibre cables other  than those of heading 8544; sheets and plates of polarising material; prisms,
mirrors  and  other  optical  elements,  of  any  material,  unmounted,  other than such elements of glass not optically worked
557.9002Lenses,  prisms,  mirrors  and  other  optical  elements,  of  any  material, mounted,  being  parts  of  or  fittings  for  instruments  or  apparatus,  other than such elements of glass not optically worked [other than intraocular
lens]
558.9004Spectacles [other than corrective]; Goggles [other than corrective]
559.9005Binoculars,   monoculars,   other   optical   telescopes,   and   mountings therefor; other astronomical instruments and mountings therefor, but not
including instruments for radio-astronomy
560.9006Photographic   (other   than   cinematographic)   cameras;   photographic flashlight   apparatus   and   flashbulbs   other   than   discharge   lamps   of
heading 8539
561.9007Cinematographic  cameras  and  projectors,  whether  or  not  incorporating
sound recording or reproducing apparatus
562.9008Image projectors, other than cinematographic; photographic (other than
cinematographic) enlargers and reducers
563.9010Apparatus and equipment for photographic (including cinematographic) laboratories,   not   specified   or   included   elsewhere   in   this   Chapter;
negatoscopes; projection screens
564.9011Compound optical microscopes, including those for photomicrography,
cinephotomicrography or microprojection
565.9012Microscopes other than optical microscopes; diffraction apparatus
566.9013Lasers,  other  than  Laser    Diodes;    other    Optical    Appliances    and
Instruments,  not  specified  or included elsewhere in this Chapter
567.9014Direction   finding   compasses;   other   navigational   instruments   and
appliances
568.9015Surveying   (including   photogrammetrical   surveying),   hydrographic, oceanographic, hydrological, meteorological or geophysical instruments
and appliances, excluding compasses; rangefinders
569.9016Balances of a sensitivity of 5 cg or better, with or without weights
570.9017Drawing,  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
571.9022Apparatus 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,  examinations  or
treatment tables, chairs and the like
572.9023Instruments,   apparatus   and   models,   designed   for   demonstrational
purposes (for example, in education or exhibitions), unsuitable for other uses
573.9024Machines    and    appliances    for    testing    the    hardness,    strength,
compressibility,  elasticity  or  other  mechanical  properties  of  materials (for example, metals, wood, textiles, paper, plastics)
574.9025Hydrometers     and     similar     floating     instruments,     thermometers, pyrometers,  barometers,  hygrometers  and  psychrometers,  recording  or not, and any combination of these instruments [other than thermometers
for medical, surgical, dental or veterinary usage]
575.9026Instruments  and  apparatus  for  measuring  or  checking  the  flow,  level, pressure or other variables of liquids or gases (for example, flow meters,
level  gauges,  manometers,  heat  meters),  excluding  instruments  and apparatus of heading 9014, 9015, 9028 or 9032
576.9027Instruments   and   apparatus   for   physical   or   chemical   analysis   (for example,   polarimeters,   refractometers,   spectrometers,   gas  or   smoke analysis   apparatus);   instruments   and   apparatus   for   measuring   or checking  viscosity,  porosity,  expansion,  surface  tension  or  the  like; instruments and apparatus for measuring or checking quantities of heat, sound  or  light  (including  exposure  meters);  microtomes    [other  than
instruments  and  apparatus  for  medical,  surgical,  dental  or  veterinary uses for physical or chemical analysis]
577.9028Gas,   liquid   or   electricity   supply   or   production   meters,   including
calibrating meters therefor
578.9029Revolution   counters,   production   counters,   taximeters,   mileometers, pedometers  and  the  like;  speed  indicators  and  tachometers,  other  than
those of heading 9014 or 9015; stroboscopes
579.9030Oscilloscopes, spectrum analysers and  other  instruments and  apparatus for  measuring  or  checking  electrical  quantities,  excluding  meters  of heading  9028;  instruments  and  apparatus  for  measuring  or  detecting
alpha, beta, gamma, X-ray, cosmic or other ionising radiations
580.9031Measuring   or   checking   instruments,   appliances   and   machines,   not
specified or included elsewhere in this Chapter; profile projectors
581.9032Automatic regulating or controlling instruments and apparatus
582.9033Parts  and   accessories  (not  specified   or   included   elsewhere  in  this
Chapter) for machines, appliances, instruments or apparatus of Chapter 90
583.9101Wrist-watches,   pocket-watches   and   other   watches,   including   stop- watches,  with  case  of  precious  metal  or  of  metal  clad  with  precious
metal
584.9102Wrist-watches,   pocket-watches   and   other   watches,   including   stop
watches, other than those of heading 9101
585.9103Clocks with watch movements, excluding clocks of heading 9104
586.9104Instrument  panel  clocks  and  clocks  of  a  similar  type  for  vehicles,
aircraft, spacecraft or vessels
587.9105Other clocks
588.9106Time 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)
589.9107Time  switches  with  clock  or  watch  movement  or  with  synchronous
motor
590.9108Watch movements, complete and assembled
591.9109Clock movements, complete and assembled
592.9110Complete watch or clock movements, unassembled or partly assembled
(movement  sets);  incomplete  watch  or  clock  movements,  assembled; rough watch or clock movements
593.9111Watch cases and parts thereof
594.9112Clock cases and cases of a similar type for other goods of this chapter,
and parts thereof
595.9113Watch straps, watch bands and watch bracelets, and parts thereof
596.9114Other clock or watch parts
597.9201Pianos,  including  automatic  pianos;  harpsi-chords  and  other  keyboard
stringed instruments
598.9202Other string musical instruments (for example, guitars, violins, harps)
599.9205Wind   musical   instruments   (for   example,   keyboard   pipe   organs,
accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
600.9206 00 00Percussion   musical   instruments   (for   example,   drums,   xylophones,
cymbols, castanets, maracas)
601.9207Musical  instruments,  the  sound  of  which  is  produced,  or  must  be
amplified, electrically (for example, organs, guitars, accordions)
602.9208Musical boxes, fairground organs, mechanical street organs, mechanical singing  birds,  musical  saws  and  other  musical  instruments  not  falling within  any  other  heading  of  this  chapter;  decoy  calls  of  all  kinds;
whistles, call horns and other mouth-blown sound signalling instruments
603.9209Parts (for example, mechanisms for musical boxes) and accessories (for
example, cards, discs and  rolls for  mechanical instruments) of  musical instruments; metronomes, tuning forks and pitch pipes of all kinds
604.9301Military weapons other than revolvers, pistols
605.9303Other  firearms  and  similar  devices  which  operate  by  the  firing  of  an explosive  charge  (for  example,  sporting  shotguns  and  rifles,  muzzle- loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-
bolt humane killers, line-throwing guns)
606.9304Other   arms   (for   example,   spring,   air   or   gas   guns   and   pistols,
truncheons), excluding those of heading 9307
607.9305Parts and accessories of articles of headings 9301 to 9304
608.9306Bombs,  grenades,  torpedoes, mines,  missiles,  and  similar  munitions  of war  and  parts thereof; cartridges and  other  ammunition and  projectiles
and parts thereof, including shot and cartridge wads
609.9307Swords, cut lasses, bayonets, lances and similar arms and parts thereof
and scabbards and sheaths therefor
610.9401 [other than
9401 10 00]		Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof, including seats of a kind used for motor vehicles,
other than seats of a kind used for aircraft
611.9402Medical, 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
612.9403Other  furniture  [other  than  furniture  wholly  made  of  bamboo,  cane  or
rattan] and parts thereof
613.9404Mattress   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 not exceeding Rs. 2500 per piece and cotton quilts not
exceeding Rs. 2500 per piece]
614.9405Luminaires 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
615.9406Prefabricated buildings
616.9503Electronic Toys like tricycles, scooters, pedal cars etc. (including parts
and accessories thereof)
617.9504Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and
automatic  bowling  alley  equipment  [other  than  playing  cards,  ganjifa
card,  chess  board,  carom board  and  other  board  games  of  9504  90  90
like ludo, etc.
618.9505Festive,  carnival  or  other  entertainment  articles,  including  conjuring
tricks and novelty jokes
619.9506Articles   and   equipment   for   general   physical   exercise,   gymnastics,
athletics, swimming pools and padding pools [other than sports goods]
620.9508Travelling  Circuses   and   Travelling   Menageries;   Amusement   Park Rides   and   Water   Part  Amusements;       Fairground      Amusements,
including    Shooting    Galleries; Travelling Theatres
621.9602Worked  vegetable  or  mineral  carving  material  and  articles  of  these materials moulded or carved articles of wax, of stearin, of natural gums or  natural  resins  or  of  modelling  pastes,  and  other  moulded  or  carved
articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin
622.9606 21 00, 9606 22 00, 9606
29, 9606 30		Buttons, of plastics not covered with the textile material, of base metals,
buttons of coconut shell, button blanks
623.9603 [other than 9603 10 00
and 9603 21 00]		Brushes (including brushes constituting parts of machines, appliances or vehicles),  hand  operated  mechanical  floor  sweepers,  not  motorised, mops and feather dusters; prepared knots and tufts for  broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials  bound  together,  with  or  without  handles,  and  tooth  brushes
including dental-plate brushes]
624.9604 00 00Hand sieves and hand riddles
625.9605Travel sets for personal toilet, sewing or shoe or clothes cleaning
626.9608Ball 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
627.9610 00 00Boards, with writing or drawing surface, whether or not framed
628.9611Date, 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
629.9612Typewriter  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
630.9613Cigarette  lighters  and  other  lighters,  whether  or  not  mechanical  or
electrical, and parts thereof other than flints or wicks
631.9616Scent  sprays  and  similar  toilet  sprays,  and  mounts  and  heads  therefor; powder-puffs   and   pads   for   the   application   of   cosmetics   or   toilet
preparations
632.9617Vacuum  flasks  and  other   vacuum   vessels,  Complete;   parts   thereof
other  than  glass  inners
633.9618Tailors’  dummies  and  other  lay  figures;  automata  and  other  animated
displays, used for shop window dressing
634.9620 00 00Monopods, bipods, tripods and similar articles
635.9801All 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.
636.9802Laboratory chemicals
637.Any ChapterPermanent transfer of Intellectual Property (IP) right
638.Any chapterSupply 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. 254(E), dated 29th March, 2019
Explanation.- For the purpose of this entry,–
(i)  the  term  ―promoter‖  shall  have  the  same  meaning         as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).
(ii)  ―project‖  shall  mean  a  Real  Estate  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.
639.Any ChapterGoods which are not specified in Schedule I, III, IV, V, VI or VII
640.9804All dutiable articles intended for personal use
Schedule III– 20%
S. No.Chapter / Heading / Sub-
heading / Tariff item		Description of Goods
(1)(2)(3)
1.2,20,210All  goods  (including  aerated  waters),  containing  added  sugar  or  other
sweetening matter or flavoured
2.2202 91 00, 2202 99 90Other non-alcoholic beverages [other than those specified in Schedule I
of this notification]
3.2202 99 90Caffeinated Beverages
4.2202Carbonated beverages of fruit drink or carbonated beverages with fruit
juice
5.8703Motor   cars   and   other   motor   vehicles   principally  designed   for   the transport of persons (other than those of heading 8702), including station wagons  and  racing  cars, but excluding the goods mentioned against S.
Nos., 533, 534, 535, 536, 537, 538 and 539 of Schedule II.
6.8703 40, 8703 60Motor    vehicles    with    both    spark-ignition    internal    combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm
Explanation.-  For  the  purposes  of  this  entry,  the  specification  of  the
motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
7.8703 50, 8703 70Motor  vehicles  with  both  compression-  ignition  internal  combustion
piston  engine  [diesel-or  semi  diesel]  and  electric  motor  as  motors  for propulsion, of engine capacity exceeding 1500 cc or of length exceeding 4000 mm
Explanation.-  For  the  purposes  of  this  entry,  the  specification  of  the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
8.8711Motorcycles of engine capacity exceeding 350 cc
9.8802Aircrafts for personal use
10.8903Yachts and other vessels for pleasure or sports
11.9302Revolvers and pistols, other than those of heading 9303 or 9304
12.9614Smoking pipes (including pipe bowls) and cigar or cigarette holders, and
parts thereof
13.Any ChapterSpecified actionable claim;
Explanation:  ―specified    actionable    claim‖  as     defined     in  section 2(102A) of the CGST    Act, 2017 means the actionable claim involved in or by way of –
(i) betting;
(ii) casinos;
(iii) gambling;
(iv) horse racing;
(v) lottery; or
(vi) online money gaming;
Schedule IV– 1.5%
S. No.Chapter / Heading /
Sub-heading / Tariff item		Description of Goods
(1)(2)(3)
1.7101Pearls, natural or cultured,  whether  or  not  worked  or graded  but not  strung,
mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport
2.7105Dust and powder of natural or synthetic precious or semi-precious stones
3.7106Silver (including silver plated with gold or platinum), unwrought or in semi-
manufactured forms, or in powder form
4.7107Base metals clad with silver, not further worked than semi-manufactured
5.7108Gold   (including   gold   plated   with   platinum)   unwrought   or   in   semi-
manufactured forms, or in powder form
6.7109Base   metals   or   silver,   clad   with   gold,   not   further   worked   than   semi-
manufactured
7.7110Platinum, unwrought or in semi-manufactured forms, or in powder form
8.7111Base metals, silver or gold, clad with platinum, not further worked than semi-
manufactured
9.7112Waste 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.
10.7113Articles of jewellery and parts thereof, of precious metal or of metal clad with
precious metal
11.7114Articles  of  goldsmiths’  or  silversmiths’  wares  and  parts  thereof,  of  precious
metal or of metal clad with precious metal
12.7115Other articles of precious metal or of metal clad with precious metal
13.7116Articles  of   natural  or   cultured   pearls,   precious  or   semi-precious   stones
(natural, synthetic or reconstructed)
14.7117Imitation jewellery [other than bangles of lac/shellac]
15.7118Coin
Schedule V – 0.125%
S. No.Chapter / Heading /
Sub-heading / Tariff item		Description of Goods
(1)(2)(3)
1.7102Rough diamonds or simply sawn diamonds, industrial or non-industrial
2.7103Precious stones (other than diamonds) and semi-precious stones, whether or not worked  or  graded  but  not  strung,  mounted  or  set;  ungraded  precious  stones (other   than   diamonds)   and   semi-precious   stones,   temporarily   strung   for
convenience of transport
3.7104Synthetic  or     reconstructed  precious     or  semi-precious  stones  [other  than diamonds],  whether  or  not  worked  or  graded  but  not  strung,  mounted  or  set; ungraded synthetic or reconstructed precious or semi-precious stones [other than diamonds],   temporarily   strung   for   convenience   of   transport;   synthetic   or
reconstructed diamonds, unworked or simply sawn or roughly shaped
Schedule VI – 0.75%
S. No.Chapter / Heading / Sub-heading / Tariff
item		Description of Goods
(1)(2)(3)
1.7102Goods other than those specified against S. No. 1 in Schedule V
2.7104Goods other than those specified against S. No. 3 in Schedule V
Schedule VII – 14%
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
(1)(2)(3)
1.2106 90 20Pan masala
2.2401Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]
3.2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
4.2403Other manufactured tobacco and manufactured tobacco substitutes;
―homogenised‖ or ―reconstituted‖ tobacco; tobacco extracts and essences (including biris)
5.2404 11 00Products containing tobacco or reconstituted tobacco and intended for
inhalation without combustion
6.2404 19 00Products  containing  tobacco  or  nicotine substitutes and intended for
inhalation without combustion
Explanation.— For the purposes of this notification,—
(a) the expressions, –
(i)             “unit container” means a package, whether large or small (for example, tin, can, box, jar, bo ttle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, w hich is indicated on such package;
(ii) ―pre-packaged and labelled‖ means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are ―pre-packed‖ as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal
Metrology Act, 2009 (1 of 2010) and the rules made thereunder;
(iii) “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub-
heading, heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(b) the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification;
(c) the words and expressions used and not defined in this notification, but defined in the Central Goods and Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the  Union  Territory  Goods  and  Services  Tax  Act,  2017  (14  of  2017),  shall  have  the  same  meanings  as assigned to them in those Acts.
2.           This notification shall come into force with effect from the 22nd day of September, 2025.
[F. No. CBIC-190341/188/2025-TRU]
DHEERAJ SHARMA, Under Secy.

Please click here for GST rate changes notification

image_pdfSave to PDF