S. No.

Chapter/Heading/Sub-heading/Tariff item

Description of goods

(1)

(2)

(3)

1

101

Live asses, mules and hinnies

2

102

Live bovine animals

3

103

Live swine

4

104

Live sheep and goats

5

105

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls

6

106

Other live animals such as Mammals, Birds, Insects

7

201

Meat of bovine animals, fresh or chilled

8

0203, 0204, 0205, 0206, 0207, 0208, 0209

All goods, fresh or chilled

9

0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210

All goods, other than fresh or chilled, other than pre-packaged and labelled

10

3

Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting ^1-a[5%]_1-a]

11

301

Live fish

12

302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

13

0304, 0306, 0307, 0308, 0309

All goods, fresh or chilled

14

0303, 0304, 0305, 0306, 0307, 0308, 0309

All goods, other than fresh or chilled, and other than pre-packaged and labelled

15

401

Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, UHT milk

16

403

Curd, Lassi, Butter milk, other than pre-packaged and labelled

17

406

Chena or paneer, whether or not pre-packaged and labelled

18

407

Birds' eggs, in shell, fresh, preserved or cooked

19

409

Natural honey, other than pre-packaged and labelled

20

501

Human hair, unworked, whether or not washed or scoured; waste of human hair

21

504

All goods, fresh or chilled

22

504

All goods, other than fresh or chilled, other than pre-packaged and labelled

23

506

All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products

24

0507 90

All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.

25

511

Semen including frozen semen

26

6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

27

701

Potatoes, fresh or chilled

28

702

Tomatoes, fresh or chilled

29

703

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled

30

704

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled

31

705

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled

32

706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled

33

707

Cucumbers and gherkins, fresh or chilled

34

708

Leguminous vegetables, shelled or unshelled, fresh or chilled

35

709

Other vegetables, fresh or chilled

36

710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen

37

711

Vegetables provisionally preserved, but unsuitable in that state for immediate consumption

38

712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared

39

713

Dried leguminous vegetables, shelled, whether or not skinned or split other than pre-packaged and labelled

40

714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith

41

714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, other than pre-packaged and labelled

42

8

Dried makhana, whether or not shelled or peeled, other than pre-packaged and labelled

43

801

Coconuts, fresh or dried, whether or not shelled or peeled

44

801

Brazil nuts, fresh, whether or not shelled or peeled

45

802

Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled

46

803

Bananas, including plantains, fresh or dried

47

804

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh

48

805

Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh

49

806

Grapes, fresh

50

807

Melons (including watermelons) and papaws (papayas), fresh

51

808

Apples, pears and quinces, fresh

52

809

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh

53

810

Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh

54

813

Tamarind dried

55

814

Peel of citrus fruit or melons (including watermelons), fresh

56

07,09 or 10

All goods of seed quality

57

901

Coffee beans, not roasted

58

902

Unprocessed green leaves of tea

59

909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries of seed quality

60

0910 11 10

Fresh ginger, other than in processed form

61

0910 30 10

Fresh turmeric, other than in processed form

62

1001

Wheat and meslin, other than pre-packaged and labelled

63

1002

Rye, other than pre-packaged and labelled

64

1003

Barley, other than pre-packaged and labelled

65

1004

Oats, other than pre-packaged and labelled

66

1005

Maize (corn), other than pre-packaged and labelled

67

1006

Rice, other than pre-packaged and labelled

68

1007

Grain sorghum, other than pre-packaged and labelled

69

1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, other than pre-packaged and labelled

70

1101

Wheat or meslin flour, other than pre-packaged and labelled

71

1102

Cereal flours other than of wheat or meslin, maize (corn) flour, rye flour etc, other than pre-packaged and labelled

72

1103

Cereal groats, meal and pellets, other than pre-packaged and labelled

73

1104

Cereal grains hulled

74

1105

Flour, meal, powder, flakes, granules or pellets of potatoes, other than pre-packaged and labelled

75

1106

Flour, meal, powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split (HS 1106 10 90)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. other than pre-packaged and labelled

76

1106 10 10

Guar meal

77

12

All goods of seed quality

78

1201

Soya beans, whether or not broken, of seed quality

79

1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality

80

1204

Linseed, whether or not broken, of seed quality

81

1205

Rape or colza seeds, whether or not broken, of seed quality

82

1206

Sunflower seeds, whether or not broken, of seed quality

83

1207

Other 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, of seed quality

84

1209

Seeds, fruit and spores, of a kind used for sowing. Explanation: This entry does not cover seeds meant for any use other than sowing

85

1210

Hop cones, fresh

86

1210 10 00

Hop cones, neither ground nor powdered nor in the form of pellets

87

1211

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled

88

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled

89

1213

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

90

1214

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets

91

1301

Lac and Shellac

92

1401

Sal leaves, siali leaves, sisal leaves, sabai grass

93

1404 90 40

Betel leaves

94

1404 90 60

Coconut shell, unworked

95

1404 90 90

Vegetable materials, for manufacture of jhadoo or broom sticks

96

1701 or 1702

(i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labelled (ii) Khandsari Sugar, other than pre-packaged and labelled (iii) Rab, other than pre-packaged and labelled

97

1901

Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled

98

1904

Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, other than pre-packaged and labelled

99

1905

Pappad, by whatever name it is known

100

1905 or 2106

Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name called

101

2009 89 90

Tender coconut water other than pre-packaged and labelled

102

2106

Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc

103

2201

Water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit container)

104

2201

Non-alcoholic Toddy, Neera including date and palm neera

105

2301, 2302, 2308, 2309

Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake other than rice bran

106

2306

De-oiled rice bran

107

2306

Cotton seed oil cake

108

2302, 2309

Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda

109

2501

Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water

110

26

Uranium Ore concentrate

111

2716 00 00

Electrical energy

112

2835

Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470: 2002

113

30 or any other Chapter

Drugs or medicines listed in Annexure I

114

3002

Human Blood and its components

115

3006

All types of contraceptives

116

3101

All goods and organic manure, other than pre-packaged and labelled

117

3304

Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur, Alta

118

3825

Municipal waste, sewage sludge, clinical waste

119

3926

Plastic bangles

120

4014

Condoms and contraceptives

121

4016

Erasers

122

4401

Firewood or fuel wood

123

4402

Wood charcoal (including shell or nut charcoal), whether or not agglomerated

124

44 or 68

Deities made of stone, marble or wood

125

46

Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope

126

46

Plates and cups made up of all kinds of leaves/flowers/bark

127

4802/4907

Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government

128

4802

Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803, used for exercise book, graph book, laboratory note book and notebooks

129

4817/4907

Postal items, like envelope, Post card etc., sold by Government

130

4820

Exercise book, graph book, laboratory note book and notebooks

131

48 or 4907 or 71

Rupee notes or coins when sold to Reserve Bank of India or the Government of India

132

4901

Printed books, including Braille books

133

4902

Newspapers, journals and periodicals, whether or not illustrated or containing advertising material

134

4903

Children's picture, drawing or colouring books

135

4904 00 00

Music, printed or in manuscript, whether or not bound or illustrated

136

4905

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed

137

4907

Duty Credit Scrips

138

5001

Silkworm laying, cocoon

139

5002

Raw silk

140

5003

Silk waste

141

5101

Wool, not carded or combed

142

5102

Fine or coarse animal hair, not carded or combed

143

5103

Waste of wool or of fine or coarse animal hair

144

52

Gandhi Topi, Khadi yarn

145

50 to 55

Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets

146

5303

Jute fibres, raw or processed but not spun

147

5305

Coconut, coir fibre

148

53

Coir pith compost other than pre-packaged and labelled

149

63

Indian National Flag

150

6703

Human hair, dressed, thinned, bleached or otherwise worked

151

6912 00 40

Earthen pot and clay lamps

152

69

Idols made of clay

153

7018

Glass bangles (except those made from precious metals)

154

7117

Bangles of lac/shellac

155

8201

Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry other than ghamella

156

8214

Pencil sharpeners

157

8445

Charkha for hand spinning of yarns, including amber charkha

158

8446

Handloom [weaving machinery]

159

8802 60 00

Spacecraft (including satellites) and suborbital and spacecraft launch vehicles

160

9021

Hearing aids

161

92

Indigenous handmade musical instruments as listed in Annexure II

162

9603

Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles

163

9608, 9609

Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor's chalk; Slate pencils and chalk sticks

164

9610 00 00

Slates

165

9619 00 10 or 9619 00 20

Sanitary towels (pads) or sanitary napkins; tampons

166

9803

Passenger baggage

167

Any chapter

Puja samagri namely:-

^1-b[(i)]_1-b Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);

^1-c[(ii)]_1-c Sacred thread (commonly known as yagnopavit);

^1-d[(iii)]_1-d Wooden khadau;

^1-e[(iv)]_1-e Panchamrit,

^1-f[(v)]_1-f Vibhuti,

^1-g[(vi)]1-g Unbranded honey

^1-h[(vii)]_1-h Wick for diya.

^1-i[(viii)]_1-i Roli

^1-j[(ix)]_1-j Kalava (Raksha sutra)

^1-k[(x)]_1-k Chandan tika

168

-

Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate Central tax, State tax, Union Territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be

169

-

Supply of goods by a Government entity to Central Government, State Government, Union Territory, local authority or any person specified by Central Government, State Government, Union Territory or local authority, against consideration received from Central Government, State Government, Union Territory or local authority in the form of grants

170

Any Chapter

Parts for manufacture of hearing aids

171

Any Chapter except 71

Rakhi (other than those made of goods falling under Chapter 71)

172

Any Chapter

Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause