GST - Goods Rate Notification - Notification No.1/2017-Integrated Tax (Rate) dated 28 June 2017

G.S.R. 666(E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) 610[read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017)], the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax of-

(i) 5 per cent. in respect of goods specified in Schedule I,

(ii) 12 per cent. in respect of goods specified in Schedule II,

(iii) 18 per cent. in respect of goods specified in Schedule III,

(iv) 28 per cent. in respect of goods specified in Schedule IV,

 (v) 3 per cent. in respect of goods specified in Schedule V, 761[*Omitted*]

(vi) 0.25 per cent. in respect of goods specified in Schedule VI 762[, and]

763[(vii) 1.50 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 inter-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 – 5%

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
(1)(2)(3)
174[1.0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210All goods [other than fresh or chilled] 764[, pre-packaged and labelled]
175[2.691[0303, 0304, 0305, 0306, 0307, 0308, 0309]All goods [other than fresh or chilled] 765[, pre-packaged and labelled]]
176[*3. Omitted
4. Omitted
5. Omitted
6. Omitted*]
7.0401Ultra High Temperature (UHT) milk
8.0402Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]
9.0403692[Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa]
766[9A0403Curd, Lassi, Butter milk, pre-packaged and labelled]
10.0404Whey, 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
11.0406Chena or paneer 767[, pre-packaged and labelled]
12.0408Birds' 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. 
13.0409Natural honey,768[, pre-packaged and labelled]
14.0410693[Insects and other edible products of animal origin, not elsewhere specified or included]
15.0502Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.
16.0504177[All goods [other than fresh or chilled] 769[, pre-packaged and labelled]]
17.0505Skins 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
18.0507 [Except 050790]Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.
19.0508Coral 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.
20.0510Ambergris, 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.
21.0511Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.
22.7Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower
527[*23.Omitted 
24Omitted*]
25.0713Dried leguminous vegetables, shelled, whether or not skinned or split 770[, pre-packaged and labelled]
26.0714347[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, 771[pre-packaged and labelled]]
27.0801348[Cashew nuts, whether or not shelled or peeled, desiccated coconuts]
28.0802Dried areca nuts, whether or not shelled or peeled
29.126[0802, 0813]Dried chestnuts (singhada), whether or not shelled or peeled
62[29A0802Walnuts, whether or not shelled]
30.08Dried makhana, whether or not shelled or peeled 772[, pre-packaged and labelled]
127[30A0804Mangoes sliced, dried]
31.0806Grapes, dried, and raisins
32.0811Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
33.0812Fruit 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
616[*33AOmitted*]
34.0814Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
35.09019[Coffee roasted, whether or not decaffeinated]; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]
36.0902Tea, whether or not flavoured [other than unprocessed green leaves of tea]
37.0903Maté
38.0904Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
39.0905Vanilla
40.0906Cinnamon and cinnamon-tree flowers
41.0907Cloves (whole fruit, cloves and stems)
42.0908Nutmeg, mace and cardamoms
43.0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]
44.0910 [other than 0910 11 10, 0910 30 10]Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices
45.10All goods i.e. cereals, 773[, pre-packaged and labelled]
46.1001Wheat and meslin 774[, pre-packaged and labelled]
47.1002Rye 775[, pre-packaged and labelled]
48.1003Barley 776[, pre-packaged and labelled]
49.1004Oats 777[, pre-packaged and labelled]
50.1005Maize (corn) 778[, pre-packaged and labelled]
51.1006Rice 779[, pre-packaged and labelled]
52.1007Grain sorghum 780[, pre-packaged and labelled]
53.1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 781[, pre-packaged and labelled]
54.1101Wheat or meslin flour 782[, pre-packaged and labelled]
55.1102Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. 783[, pre-packaged and labelled]
56.1103Cereal groats, meal and pellets, including suji and dalia, 784[, pre-packaged and labelled]
57.1104Cereal 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]
58.1105Meal, powder, 1178[Flourflakes, granules and pellets of potatoes 785[, pre-packaged and labelled]
59.1106Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 20[0713]], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, 786[, pre-packaged and labelled]
349[*60.Omitted*]
61.21[0713]Guar gum refined split
62.1109 00 00Wheat gluten, whether or not dried
63.12All goods other than of seed quality
64.1201Soya beans, whether or not broken other than of seed quality.
65.1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.
66.1203Copra 350[*Omitted*]
67.1204Linseed, whether or not broken other than of seed quality.
68.1205Rape or colza seeds, whether or not broken other than of seed quality.
69.1206Sunflower seeds, whether or not broken other than of seed quality
70.1207Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality
71.1208Flour and meals of oil seeds or oleaginous fruits, other than those of mustard
648[71A.1209Tamarind seeds meant for any use other than sowing]
351[72.1210 20 00Hop cones, ground, powdered or in the form of pellets; lupulin]
73.1211Plants 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
74.1212Locust 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 Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included
75.1301Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]
76.1301Compounded asafoetida commonly known as heeng
473[76A13Tamarind kernel powder]
77.1401Vegetable 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)
352[78.1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked]
474[78A1404 or 3305Mehendi paste in cones]
79.1507Soya-bean oil and its fractions, whether or not refined, but not chemically modified
80.1508Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
81.1509Olive oil and its fractions, whether or not refined, but not chemically modified.
82.1510Other 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
83.1511Palm oil and its fractions, whether or not refined, but not chemically modified.
84.1512Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
85.1513Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
86.1514Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
87.1515694[Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.]
88.1516Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
89.1517Edible mixtures or preparations of  vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
90.1518Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516
91.1701Beet sugar, cane sugar, 353[*Omitted*]
787[91A1701 or 1702856[Jaggery of all types including  Cane  Jaggery (gur), Palmyra  Jaggery, pre-packaged  and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled]]
92.22[1702 or 1704]354[Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa]
93.1801Cocoa beans whole or broken, raw or roasted
94.1802Cocoa shells, husks, skins and other cocoa waste
95.1803Cocoa paste whether or not de-fatted
96.1901 20 00Mixes and doughs for the preparation of bread, pastry and other baker's wares
97.1902Seviyan (vermicelli)
98.1903Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)
788[98A1904Puffed 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]
99.1905Pizza bread
128[99A1905 or 2106Khakhra, plain chapatti or roti]
100.1905 40 00Rusks, toasted bread and similar toasted products
64[100A2106Roasted Gram 179[idli/dosa batter, chutney powder]]
101.2106 90Sweetmeats
129[101A2106 90Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, 789[, other than those pre-packaged and labelled]]
102.2201 90 10Ice and snow
519[102 A2207851[Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)]]
103.2301Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
10[103A2302852[Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake]]
475[103B2302Rice bran (other than de-oiled rice bran)]
104.2303Residues 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
105.2304Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 65[*Omitted*]
106.2305Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 66[*Omitted*]
107.2306695[Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake]
108.2307Wine lees; argol
109.2401Tobacco leaves
110.2502Unroasted iron pyrites.
355[111.2503Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur]
112.2504Natural graphite.
113.2505Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.
114.2506Quartz (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.
115.2507Kaolin and other kaolinic clays, whether or not calcined.
116.2508Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
117.2509Chalk.
118.2510Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
119.2511Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.
120.2512Siliceous 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.
121.2513Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.
122.2514Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
123.520[2515 (Except 2515 12 10, 2515 12 20, 2515 12 90) or 6802Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use]
573[123A2515 11 00Marble and travertine, crude or roughly trimmed]
124.2516 [Except 2516 11 00, 2516 12 00]Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
125.2516 11 00Granite crude or roughly trimmed
126.2517Pebbles, 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; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.
127.2518696[Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; 2518 10 dolomite, Not calcined or sintered]
128.2519Natural 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.
129.2520Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
130.2521Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
131.2522Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.
132.2524Asbestos
133.2525Mica, including splitting; mica waste.
134.2526Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.
135.2528Natural 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 180[(calculated on dry weight)]
136.2529Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
137.2530Mineral substances not elsewhere specified or included.
649[138. Omitted 
139. Omitted 
140. Omitted 
141. Omitted 
142. Omitted 
143. Omitted 
144. Omitted 
145. Omitted 
146. Omitted 
147. Omitted 
148. Omitted*]
149.2611Tungsten ores and concentrates.
150.2612Uranium or thorium ores and concentrates.
151.2613Molybdenum ores and concentrates.
152.2614Titanium ores and concentrates.
153.2615Niobium, tantalum, vanadium or zirconium ores and concentrates.
154.2616Precious metal ores and concentrates.
155.2617Other ores and concentrates
156.2618Granulated slag (slag sand) from the manufacture of iron or steel 
181[156A2621Fly Ash]
157.27Bio-gas
158.2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal
159.2702Lignite, whether or not agglomerated, excluding jet
160.2703Peat (including peat litter), whether or not agglomerated
161.2704Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
162.2705Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
790[*163.Omitted*]
164.2710

150[(a) kerosene oil PDS, 

(b) The following bunker fuels for use in ships or vessels, namely, 

i. IFO 180 CST

ii. IFO 380 CST]

617[iii. Marine Fuel 0.5% (FO)]

165.

2711 12 00,

2711 13 00,

11[2711 19 00]

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply 494[*Omitted*] to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
476[165A2711 12 00 2711 13 00, 2711 19 00Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers]
166.28Thorium oxalate
167.28Enriched KBF4 (enriched potassium fluroborate)
168.28Enriched elemental boron
169.28Nuclear fuel
170.2805 11Nuclear grade sodium
521[170A2809Fertilizer grade phosphoric acid]
171.2845Heavy water and other nuclear fuels
172.2853Compressed air
173.30Insulin
174.3002, 3006Animal or Human Blood Vaccines
175.30Diagnostic kits for detection of all types of hepatitis
176.30Desferrioxamine injection or deferiprone
177.30Cyclosporin
178.30Medicaments (including veterinary medicaments) used in biochemic systems and not bearing a brand name
179.30Oral re-hydration salts
180.6[30 or any chapter]Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule
181.30Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule
130[181A30Medicaments (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]
791[181B3006Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes]
182.3101All goods i.e. animal or vegetable fertilisers or organic fertilisers 792[, pre-packaged and labelled.]
1[182A3102Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers]
2[182B3103Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers]
3[182C3104Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers]
4[182D3105Mineral 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.]
183.32Wattle extract, quebracho extract, chestnut extract
184.3202Enzymatic preparations for pre-tanning
185.3307 41 0068[Agarbatti, lobhan, dhoop batti, dhoop, sambhrani]
186.3402Sulphonated castor oil, fish oil or sperm oil
697[186A3816Dolomite ramming mix]
698[186B3826Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel]
641[*187.Omitted*]
651[*187A.Omitted*]
188.4001Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
131[188A4004 00 00Waste, parings or scrap of rubber (other than hard rubber)]
356[189.4011 30 00New pneumatic tyres, of rubber of a kind used on aircraft]
190.4011, 4013Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws
191.4016Erasers
132[191A4017Waste or scrap of hard rubber]
192.4101Raw 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
193.4102Raw 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
194.4103Other 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
195.4104Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
196.4105Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
197.4106Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared
793[*197AOmitted 
197BOmitted 
 197COmitted 
197DOmitted 
197EOmitted*]
198.4401Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
575[198A4501Natural cork, raw or simply prepared]
574[198AA]4601,4602495[Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork]]
133[198B4707Recovered waste or scrap of paper or paperboard]
199.4801Newsprint, in rolls or sheets
200.482370[Kites, Paper mache articles]
201.4901Brochures, leaflets and similar printed matter, whether or not in single sheets
151[Omitted *]
202.5004 to 5006Silk yarn
203.5007Woven fabrics of silk or of silk waste
204.5104Garneted stock of wool or of fine or coarse animal hair, shoddy wool
205.5105Wool and fine or coarse animal hair, carded or combed
206.5106 to 5110Yarn of wool or of animal hair
207.5111 to 5113Woven fabrics of wool or of animal hair
208.5201 to 5203Cotton and Cotton waste
209.5204Cotton sewing thread, whether or not put up for retail sale
210.5205 to 5207Cotton yarn [other than khadi yarn]
211.5208 to 5212Woven fabrics of cotton
212.5301All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) 
213.5302True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)
214.5303All 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)
215.5305 to 5308All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn 522[, including coir pith compost 794[, pre-packaged and labelled]]
216.5309 to 5311Woven fabrics of other vegetable textile fibres, paper yarn
217.5407, 5408Woven fabrics of manmade textile materials
218.5512 to 5516Woven fabrics of manmade staple fibres
134[218A5605 0010Real zari thread (gold) and silver thread, combined with textile thread]
182[218B5607Jute twine, coir cordage or ropes]
183[218C5608Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials]
184[218D5609Products of coir]
219.152[5702, 5703, 5705]523[Coir mats, matting, floor covering and handloom durries]
72[219A5801524[All goods]]
185[219AA5806Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)]
73[219B5808Saree fall]
220.5809, 5810Embroidery or zari articles, that is to say,- imi, zari, kasab, 25[salma],  dabka, chumki, 26[gota, sitara], naqsi, kora, glass beads, badla, 27[gizai]
221.60Knitted or crocheted fabrics [All goods]
222.525[61 or 6501 or 6505Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding ? 1000 per piece]
223.62Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding ? 1000 per piece
357[224.618[63 [other than 6305 32 00, 6305 33 00, 6309]]Other made up textile articles, sets, of sale value not exceeding ? 1000 per piece]
186[224A497[6309 or 6310]Worn clothing and other worn articles; rags]
754[*225Omitted*]
578[225A6602 00 00Walking-sticks including seat sticks}
756[*225BOmitted 
226Omitted 
227Omitted 
228 Omitted*]
135[228A7001Cullet or other waste or scrap of glass]
229.7018Glass beads.
795[*230.Omitted*]
187[230A8407 10 00, 8411Aircraft engines]
231.8413, 8413 91Hand pumps and parts thereof
796[*232.Omitted 
233.Omitted*]
652[*234.Omitted*]
797[*234A.Omitted*]
612[234B8504Charger or charging station for Electrically operated vehicles]
798[*234C.Omitted*]
620[*235.Omitted 
236.Omitted 
237.Omitted 
238.Omitted 
239.Omitted 
240.Omitted 
241.Omitted 
242.Omitted*]
613[242A87

Electrically operated vehicles, including two and three wheeled electric vehicles.

Explanation .- For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.]

243.8713Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
582[243A8714 20Parts and accessories of carriage for disabled persons]
581[243B]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]
700[2448802 or 8806Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use]
245.701[8807Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III)]
246.8901Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
247.8902Fishing vessels; factory ships and other vessels for processing or preserving fishery products
248.8904Tugs and pusher craft
249.8905Light-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
250.8906Other vessels, including warships and lifeboats other than rowing boats
251.8907Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
252.Any chapterParts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
253.90Coronary stents and coronary stent systems for use with cardiac catheters
254.90 or any other ChapterArtificial kidney
255.90 or 84Disposable sterilized dialyzer or micro barrier of artificial kidney
799[255A9021Orthopaedic 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]]
256.90 or any other Chapter

Parts of the following goods, namely:-

(i) Crutches;

(ii) Wheel chairs;

(iii) Walking frames;

(iv) Tricycles;

(v) Braillers; and

(vi) Artificial limbs

257.90 or any other ChapterAssistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule
74[257A9404Cotton quilts of sale value not exceeding ? 1000 per piece]
188[257B9401 10 00Aircraft seats]
258.702[9405]Kerosene pressure lantern
259.

9405 91 00,

9405 92 00 or

9405 99 00

Parts of kerosene pressure lanterns including gas mantles
359[259A646[9503]Toy balloons made of natural rubber latex]
360[259B9507Fishing hooks]
361[259C9601Worked corals other than articles of coral]
76[260.9603 [other than 9603 10 00]Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]]
261.9704Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907
262.9705Numismatic coins
263.9804Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use.
77[263AAny chapterRosaries, prayer beads or Hawan samagri]
136[264Any chapter527[Biomass briquettes or solid bio fuel pellets]]

List 1 [See S.No.180 of the Schedule I]

(1) Amikacin

(2) Amphotericin-B

(3) Amrinone

(4) Aprotinin

(5) Baclofen

(6) Bleomycin

(7) Busulphan

(8) BCG vaccine, Iopromide, Iotrolan

(9) Chlorambucil

(10) Chorionic Gonadotrophin

(11) Clindamycin

(12) Cyclophosphamide

(13) Dactinomycin

(14) Daunorubicin

(15) Desferrioxamine

(16) Dimercaprol

(17) Disopyramide phosphate

(18) Dopamine

(19) Eptifibatide

(20) Glucagon

(21) Hydroxyurea

(22) Isoprenaline

(23) Isoflurane

(24) Lactulose

(25) Lomustine

(26) Latanoprost

(27) Melphalan

(28) Mesna

(29) Methotrexate

(30) MMR (Measles, mumps and rubella) vaccine

(31) Mustin Hydrochloride

(32) Pancuronium Bromide

(33) Praziquantel

(34) Protamine

(35) Quinidine

 (36) Sodium Cromoglycate spin caps and cartridges

(37) Sodium Hyalauronatesterile 1% and 1.4% solution

(38) Somatostatin

(39) Strontium Chloride (85Sr.)

(40) Thioguanine

(41) Tobramycin

(42) TetanusImmunoglobin

(43) Typhoid Vaccines:

(a) VI Antigen of Salmonella Typhi, and

(b) Ty2la cells and attenuated non-pathogenic strains of S.Typhi

(44) Tretinoin

(45) Tribavirin / Ribavirin

(46) Urokinase

(47) Ursodeoxycholic Acid

(48) Vancomycin

(49) Vasopressin

(50) Vecuronium Bromide

(51) Zidovudine

(52) 5-Fluorouracil

(53) Pegulated Liposomal Doxorubicin Hydrochloride injection

(54) Ketoanalogue preparation of essential amino acids

(55) Pergolide

(56) Kit for bedside assay of Troponin-T

(57) Solution for storing, transporting, flushing donor organs for transplant

(58) Miltefosine

(59) Milrinone Lactate

(60) Methoxy Isobutile Isonitrile (MIBI)

(61) Haemophilus Influenzae Type b Vaccine

(62) Mycophenolate Sodium

(63) Verteporfin

(64) Daclizumab

(65) Ganciclovir

(66) Drotrecoginalfa (activated)

(67) Eptacogalfa activated recombinant coagulation factor VIIa

(68) Muromonab CD3

(69) Japanese encephalitis vaccine

(70) Valganciclovir

(71) Low molecular weight heparin

(72) Efavirenz

(73) Emtricitabine;

(74) Azathioprine;

(75) Antinomycin D;

(76) Cytosine Arabinoside (Cytarabine);

(77) Vinblastine Sulphate

(78) Vincristine;

(79) Eurocollins Solution;

(80) Everolimus tablets/dispersible tablets;

(81) Poractant alfa

(82) Troponin-I whole blood test kit;

(83) Blower/mister kit for beating heart surgery;

(84) Fluoro Enzyme Immunoassay Diagnostic kits.

(85) Tablet Telbivudine

(86) Injection Exenatide

(87) DTaP-IPV-Hibor PRP-T combined Vaccine

(88) Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein)

(89) Injection Thyrotropin Alfa

(90) Injection Omalizumab.

(91) Abatacept

(92) Daptomycin

(93) Entacevir

(94) Fondaparinux Sodium

(95) Influenza Vaccine

(96) Ixabepilone

(97) Lapatinib

(98) Pegaptanib Sodium injection

(99) Suntinib Malate

(100) Tocilizumab

(101) Agalsidase Beta

(102) Anidulafungin

(103) Capsofungin acetate

(104) Desflurane USP

(105) Heamostatic Matrix with Gelatin and human Thrombin

(106) Imiglucerase

(107) Maraviroc

(108) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate)

(109) Sorafenib tosylate

(110) Varenciline tartrate

(111) 90 Yttrium

(112) Nilotinib

(113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection

(114) Micafungin sodium for injection

(115) Bevacizumab

(116) Raltegravir potassium

(117) Rotavirus Vaccine (Live Oral Pentavalent)

(118) Pneumococcal Polysaccharide Vaccine

(119) Temsirolimus Concentrate for infusion for injection

(120) Natalizumab

(121) Octreotide

(122) Somatropin

(123) Aurothiomalate Sodium

(124) Asparaginase

(125) Agglutinating Sera

(126) Anti-Diphtheria Normal Human Immunoglobulin

(127) Anti-human lymophocyte immunoglobulin IV

(128) Anti-human thymocyte immunoglobulin IV

(129) Anti-Pertussis Normal Human Immunoglobulin

(130) Anti-Plague serum

(131) Anti-Pseudomonas Normal Human Immunoglobulin

(132) Basiliximab

(133) Beractant Intra-tracheal Suspension

(134) Blood group sera

(135) Botulinum Toxin Type A

(136) Burn therapy dressing soaked in gel

(137) Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders

(138) Bovine Albumin

(139) Bretyleum Tossylate

(140) Calcium Disodium Edetate

(141) Carmustine

(142) Cesium Tubes

(143) Calcium folinate

(144) Cholestyramine

(145) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)

(146) Cobalt-60

(147) Corticotrophin

(148) Cyanamide

(149) Diagnostic Agent for Detection of Hepatitis B Antigen

(150) Diagnostic kits for detection of HIV antibodies

(151) Diphtheria Antitoxin sera

(152) Diazoxide

(153) Edrophonium

(154) Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]

(155) Epirubicin

(156) Fibrinogen

(157) Floxuridine

(158) Flucytosin

(159) Flecainide

(160) Fludarabine Phosphate

(161) Foetal Bovine Serum (FBS)

(162) Gadolinium DTPA Dimeglumine

(163) Gallium Citrate

(164) Gasgangrene Anti-Toxin Serum

(165) Goserlin Acetate

(166) Hepatitis B Immunoglobulin

(167) Hexamethylmelamine

(168) Hydralazine

(169) Idarubicine

(170) Idoxuridine

(171) Immuno assay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C.

(172) Inactivated rabies vaccine [Human diploid cell]

(173) Inactivated rabies vaccine [Vero-cell]

(174) Intravenous amino acids

(175) Intravenous Fat Emulsion

(176) Iopamidol

(177) Iohexol

(a) Indium(III) inbleomycin

(b) Indium113 Sterile generator and elution accessories

(c) Indium113 in brain scanning kit

(d) Indium113 in liver scanning kit

(178) Iscador, CLIA diagnostic kits

(179) Levodopa with benserazine

(180) Lenograstim

(181) Meningococcoal A and C combined vaccine with diluant solvent

(182) Methicillin

(183) Metrizamide Inj with diluant

(184) Monocomponent insulins

(185) Mycophenolate Mofetil

(186) Normal Human plasma

(187) Normal Human immunoglobulin

(188) Nuclear magnetic resonance contrast agent

(189) Normal Human serum Albumin

(190) Penicillamine

(191) Pentamidine

(192) Penicillinase

(193) Poliomyelitis vaccine (inactivated and live)

(194) Potassium Aminobenzoate

(195) Porcine Insulin Zinc Suspension

(196) Prednimustine

(197) Porcine and Bovine insulin

(198) Purified Chick Embryo Cell Rabies Vaccine

(199) Pyridostigmine

(200) Pneumocystis cariniiI F kits

(201) Prostaglandin E1 (PGE1)

(202) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin)

(203) Radioisotope TI 201

(a) Rabbit brains thromboplastin for PT test

(b) Reagent for PT tests

(c) Human Thrombin for TT tests

(204) Rabies immune globulin of equine origin

(205) Sevoflurane

(206) Recuronium Bromide

(207) Septopal beads and chains

(208) Sodium Arsenate

(209) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones

(210) Solution of Nucleotides and Nucliosides

(211) Specific Desensitizing Vaccine

(212) Sterile Absorbable Haemostat for control of surgical vessel bleeding

(213) Strontium SR-89 Chloride

(214) Suxamethonium Chloride

(215) Selenium-75

(216) Teicoplanin

(217) Tetrofosmin

(218) Ticarcillin

(219) Tranexamic Acid

(220) Tocainide

(221) Tri-iodothyronine

(222) Triethylene Tetramine

(223) Thrombokinase

(224) Teniposide

(225) Trans-1-diamino cyclohexane Oxalatoplatinum

(226) Ticarcillin Disodium and Potassium Clavulanate combination

(227) Vindesin Sulphate

(228) X-ray diagnostic agents, the following:-

(a) Propylidone

(b) Ethyliodophenylundecylate

(c) Iodipammide methyl glucamine

(d) Lipidollutra fluid

(e) Patentblue

(f) Zalcitabine

(229) Zoledronic Acid

(230) Anti-Haemophilic Factors Concentrate (VIII and IX)

647[(231). Diethylcarbamazine]

653[(232) Pembrolizumab (Keytruda)]

List 2 [See S.No.181 of the Schedule I]

(1) Streptomycin

(2) Isoniazid

(3) Thiacetazone

(4) Ethambutol

(5) Sodium PAS

(6) Pyrazinamide

(7) Dapsone

(8) Clo- fazamine

(9) Tetracycline Hydrochloride

(10) Pilocarpine

(11) Hydrocortisone

(12) Idoxuridine

(13) Acetazolamide

(14) Atro- pine

(15) Homatroprn

(16) Chloroquine

(17) Amodiaquine

(18) Quinine

(19) Pyrimethamine

(20) Sulfametho pyrezine

(21) Diethyl Carbamazine

(22) Arteether or formulation of artemisinin.

List 3 [See S.No.257 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, Com- passes 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) 800[*Omitted*]

(2) Wheel chairs falling under heading No. 87.13 of the First Schedule

654[(3) 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 detectbn 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 instru- ments and implants including bone cement.

Schedule II – 12%

S. No.Chapter / Heading / Subheading / Tariff itemDescription of Goods
(1)(2)(3)
1.01012100, 010129Live horses
362[*2.Omitted 
3.Omitted 
4.Omitted 
5.Omitted 
6.Omitted 
7.Omitted 
8.Omitted 
9.Omitted 
10.Omitted*]
363[11.0402 91 10, 0402 99 20Condensed milk]
12.0405Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
13.0406Cheese
14.0801Brazil nuts, dried, whether or not shelled or peeled 364[*Omitted*]
15.0802703[Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts]]
16.0804153[Dates (soft or hard), figs, pineapples, avocados, guavas 801[, mangoes (other than mangoes sliced, dried)] and mangosteens, dried]
13[16A0805Citrus 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.]
17.0813Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or 154[dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled]]
18.1108Starches; inulin
19.1501Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503
20.1502Fats of bovine animals, sheep or goats, other than those of heading 1503
21.1503Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
22.1504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
23.1505Wool grease and fatty substances derived therefrom (including lanolin)
24.1506Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
25.1516704[Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.]
26.1517705[Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516]
27.1518706[Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included]
28.1601707[Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products]
29.1602708[Other prepared or preserved meat, meat offal, blood or insects]
30.1603Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
31.1604Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
32.1605Crustaceans, molluscs and other aquatic invertebrates prepared or preserved
189[32A1701 91,1701 99All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)]
478[32AA1704Sugar boiled confectionery]
190[32B1902Pasta, 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]
33.2001Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
34.2002Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
35.2003Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
36.2004Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
37.2005Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
38.2006Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
39.2007Jams, 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
40.2008Fruit, 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 Groundnuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits
41.2009709[Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.]
710[41A2009 89 90Tender coconut water 802[, pre-packaged and labelled]]
42.2101 30Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
43.2102365[Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders]
366[44.2103All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings]
45.210680[Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, 367[*Omitted*]]
46.2106 90155[Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], 803[, pre-packaged and labelled]]
191[46A2106 90 91Diabetic foods]
479[46B2201Drinking water packed in 20 litres bottles]
47.14[2202 99 10]Soya milk drinks
48.15[2202 99 20]853[Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]]
711[*49.Omitted*]
50.17[2202 99 30]Beverages containing milk
51.2515 12 10Marble and travertine blocks
52.2516Granite blocks
53.28Anaesthetics
54.28Potassium Iodate
55.28Steam
56.498[28 or 38]Micronutrients, which   are   covered   under 31[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
57.2801 20Iodine
192[57A2804 40 10Medical grade oxygen]
528[*57BOmitted *]
58.2847Medicinal grade hydrogen peroxide
59.499[29 or 3808 93]Gibberellic acid
60.3001Glands 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
61.3002Animal 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
62.3003Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments
63.3004Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale
64.3005Wadding, 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
65.3006Pharmaceutical 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 denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives 804[and Ostomy appliances]]
  5[*Omitted*]
805[*70.Omited*]
369[*71.Omitted*]
72.3306 10 10Tooth powder
73.3307 41 00Odoriferous preparations which operate by burning [other than 83[agarbattis, lobhan, dhoop batti, dhoop, sambhrani]]
74.29, 30, 32[3301]

Following goods namely:-

a. Menthol and menthol crystals,

b. Peppermint (Mentha Oil),

c. Fractionated / de-terpenated mentha oil (DTMO),

d. De-mentholised oil (DMO),

e. Spearmint oil,

f. Mentha piperita oil

75.3406Candles, tapers and the like
642[75A.3605 00 10All goods]
76.3701Photographic plates and film for x-ray for medical use
77.3705Photographic plates and films, exposed and developed, other than cinematographic film
78.3706Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.
480[78A3808

The following Bio-pesticides, namely –

1 Bacillus thuringiensis var. israelensis

2 Bacillus thuringiensis var. kurstaki

3 Bacillus thuringiensis var. galleriae

4 Bacillus sphaericus

5 Trichoderma viride

6 Trichoderma harzianum

7 Pseudomonas fluoresens

8 Beauveriabassiana

9 NPV of Helicoverpaarmigera

10 NPV of Spodopteralitura

11 Neem based pesticides

12 Cymbopogan]

79.3818Silicon wafers
80.3822All diagnostic kits and reagents
481[80A3826655[Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)]]
635[*80AAOmitted**]
81.3926Feeding bottles
82.3926Plastic beads
83.4007Latex Rubber Thread
84.4014Nipples of feeding bottles
85.4015Surgical rubber gloves or medical examination rubber gloves
84[85A4016Rubber bands]
806[85B4107Leather 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]
807[85C4112Leather 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]
808[85D4113Leather 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]
809[85E4114Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather]
810[85F4115Composition 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]
370[*86.Omitted 
87.Omitted 
88.Omitted*]
371[89.4202 22 20Hand bags and shopping bags, of cotton]
372[90.4202 22 30Hand bags and shopping bags, of jute]
91.4203Gloves specially designed for use in sports
92.44 or any  Chapter

The following goods, namely: -

a. Cement Bonded Particle Board;

b. Jute Particle Board;

c. Rice Husk Board;

d. Glass-fibre Reinforced Gypsum Board (GRG)

e. Sisal-fibre Boards;

f. Bagasse Board; and

g. Cotton Stalk Particle Board

h. Particle/fibre board manufactured from agricultural crop residues

85.[92A44, 68, 83Idols of wood, stone [including marble] and metals [other than those made of precious metals]]
93.4404Hoopwood; 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 walkingsticks, umbrellas, tool handles or the like
94.4405Wood wool; wood flour
95.4406Railway or tramway sleepers (cross-ties) of wood
96.4408Sheets 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]
529[96A4409Bamboo flooring]
97.4415Packing 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
98.4416Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves
99.4417Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
500[99A4418Bamboo wood building joinery
501[99B4419Tableware and Kitchenware of wood]
100.4420Wood 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
101.4421Other 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]
583[101A4502 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)]
584[101B4503Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom]
585[101C4504Agglomerated cork (with or without a binding substance) and articles of agglomerated cork]
586[*102Omitted*]
502[*103***]Omitted 
104Omitted*] 
105.4701Mechanical wood pulp
106.4702Chemical wood pulp, dissolving grades
107.4703Chemical wood pulp, soda or sulphate, other than dissolving grades
108.4704Chemical wood pulp, sulphite, other than dissolving grades
109.4705Wood pulp obtained by a combination of mechanical and chemical pulping processes
110.4706Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
156[* 

 

Omitted*]

112.4802Uncoated 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; hand-made paper and paperboard
113.4804Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
114.4805Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter
115.4806 20 00Greaseproof papers
116.4806 40 10Glassine papers
117.4807Composite 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
118.4808Paper 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
119.4810Paper 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
811[*120.Omitted*]
121.4817 30Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
656[*122.Omitted*]
123.4820Exercise book, graph book, & laboratory note book and notebooks
124.4823Paper pulp moulded trays
125.48Paper splints for matches, whether or not waxed, Asphaltic roofing sheets
812[125A4905Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed]
587[*126Omitted*]
657[*127.Omitted 
 [128.Omitted 
 [129.Omitted 
 [130.Omitted 
 [131.Omitted 
[132.Omitted*]
137[132A5401Sewing thread of manmade filaments, whether or not put up for retail sale]
  138[132B5402, 5403, 5404,5405,5406Synthetic or artificial filament yarns]
 139[132C5508Sewing thread of manmade staple fibres]
  140[132D5509, 5510, 5511Yarn of manmade staple fibres]
133.5601Wadding of textile materials and articles thereof; such as Absorbent cotton wool 482[[except cigarette filter rods]]
134.5602Felt, whether or not impregnated, coated, covered or laminated
135.5603Nonwovens, whether or not impregnated, coated, covered or laminated
136.5604Rubber 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
137.5605Metallised 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; 157[*Omitted*]
138.5606Gimped 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
139.5607Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics 193[[other than jute twine, coir cordage or ropes]]
373[*140.Omitted*]
141.5609Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included 194[[other than products of coir]]
142.5701Carpets and other textile floor coverings, knotted, whether or not made up
143.5702Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs
144.5703712[Carpets and other textile floor coverings (including Turf), tufted, whether or not made up]
145.5704Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
146.5705Other 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 530[except the items covered in 219 in Schedule I]
531[*147.Omitted *]
148.5802Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703
149.5803Gauze, other than narrow fabrics of heading 5806
150.5804Tulles 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
151.5805Hand-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
374[*152.Omitted*]
153.5807Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered
154.580889[Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles[other than saree fall]]
155.5809Woven 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 [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]
156.5810Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]
157.5811Quilted 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
158.5901Textile 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
159.5902Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
160.5903Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
161.5904Linoleum, 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
162.5905Textile wall coverings
163.5906Rubberised textile fabrics, other than those of heading 5902
164.5907Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
165.5908Textile 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
166.5909Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials
167.5910Transmission 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
168.5911Textile 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
169.61Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding ? 1000 per piece
170.62Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding ? 1000 per piece
375[171. 86[other than 6309]Other made up textile articles, sets of sale value exceeding ? 1000 per piece [other than Worn clothing and other worn articles; rags]
755[171A164Footwear of sale value not exceeding ? 1000 per pair.]
636[*171AOmitted**]
588[171AA]6501Textile caps]
195[171B6505Hats (knitted/crocheted) or made up from lace or other textile fabrics]
172.6601Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
173.6602590[*Omitted*]whips, riding-crops and the like
174.6603Parts, trimmings and accessories of articles of heading 6601 or 6602
175.6701Skins 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)
176.68Sand lime bricks 91[or Stone inlay work]
92[176A6802Statues, 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.]
757[176B6815813[Fly ash bricks; Fly ash aggregates; Fly ash blocks]]
758[176C6901 00 10Bricks of fossil meals or similar siliceous earths]
759[176D6904 10 00Building bricks]
760[176E6905 10 00Earthen or roofing tiles]
591[*177Omitted*]
93[177A6909Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic]
94[177B6911Tableware, kitchenware, other household articles and toilet articles, of porcelain or china]
95[177C6912Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china]
96[177D6913Statues and other ornamental articles]
178.7015 10Glasses for corrective spectacles and flint buttons
179.7020Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns
180.7310 or 7326854[Mathematical boxes, geometry boxes and colour boxes]
181.7317Animal shoe nails
182.7319Sewing needles
183.7321Kerosene burners, kerosene stoves and wood burning stoves of iron or steel
184.7323Table, kitchen or other household articles of iron & steel; Utensils
185.7418Table, kitchen or other household articles of copper; Utensils
532[185A713[7419 80 30]Brass Kerosene Pressure Stove]
186.7615Table, kitchen or other household articles of aluminium; Utensils
857[186A8214Pencil sharpeners]
814[187.Omitted 
188.Omitted 
189.Omitted*]
97[189A8306Bells, 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]
190.8401Fuel elements (cartridges), non-irradiated, for nuclear reactors
191.8408Fixed Speed Diesel Engines of power not exceeding 15HP
815[*192.Omitted 
193.Omitted*]
194.8414 20 20Other hand pumps
816[194A8419 12Solar water heater and system]
817[*195.Omitted*]
533[195A8420Hand operated rubber roller]
534[195AA8424Nozzles for drip irrigation equipment or nozzles for sprinklers]
483[195B8424Sprinklers; drip irrigation system including laterals; mechanical sprayers]
196.8432Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers 196[; Parts [8432 90]
197.8433Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; 818[parts thereof]
819[*198.Omitted*]
199.8436Other agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders
200.8452377[Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines]
201.8479Composting Machines
658[201A84, 85 or 94

Following renewable energy devices and parts for their manufacture:-
(a) Bio-gas plant;
(b) Solar power based devices;
(c) Solar power generator;
(d) Wind mills, Wind Operated Electricity Generator (WOEG);
(e) Waste to energy plants / devices;
(f) Solar lantern / solar lamp;
(g) Ocean waves/tidal waves energy devices/plants;
(h) Photo voltaic cells, whether or not assembled in modules or made up into panels.

Explanation:- If the goods specified in  this  entry  are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification  No.  8/2017-Integrated  Tax  (Rate),  dated  28th June, 2017 [G.S.R. 683(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.]

622[*201AOmitted*]
643[*202.Omitted 
203.Omitted*]
204.8525 60Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.
820[*205.Omitted*]
659[*205A.Omitted 
 [205B.Omitted 
[205C.Omitted 
 [205D.Omitted 
 [205E.Omitted 
 [205F.Omitted 
 [205G.Omitted 
 [205H.Omitted*]
614[206.Omitted*]
535[206A87Fuel Cell Motor Vehicles]
207.8701Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)
197[207A8710Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles]
208.8712Bicycles and other cycles (including delivery tricycles), not motorised
209.8714Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712
210.8716 20 00Self-loading or self-unloading trailers for agricultural purposes
211.8716 80Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles
212.90 or any other ChapterBlood glucose monitoring system (Glucometer) and test strips
213.90 or any other ChapterPatent Ductus Arteriousus / Atrial Septal Defect occlusion device
214.9001Contact lenses; Spectacle lenses
378[215.9003Frames and mountings for spectacles, goggles or the like, and parts thereof]
216.9004Spectacles, corrective 198[[other than goggles for correcting vision]]
821[*217.Omitted*]
218.9018Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments
219.9019Mechano-therapy      appliances;      massage      apparatus;       psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
220.9020Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
822[*221.Omitted*]
222.9022Apparatus 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 light
199[222A9403Furniture wholly made of bamboo, cane or rattan]
223.9404Coir products [except coir mattresses]
224.9404Products wholly made of quilted textile materials
99[224A9404Cotton quilts of sale value exceeding ? 1000 per piece]
225.714[9405]Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof
823[*226.Omitted 
227.Omitted*]
228.9503Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]
229.9504Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]
230.9506Sports goods other than articles and equipments for general physical exercise
231.9507Fishing rods, 380[*Omitted*] and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of 33[heading 9208 or 9705]) and similar hunting or shooting requisites
100[231A9601Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding)]
536[231B9607Slide fasteners] 624[and parts thereof]
660[*232.Omitted*]
233.9608, 9609Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk
234.9615Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof
235.537[9619 00 30, 9619 00 40, or 9619 00 90All goods]
236.9701715[Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques]
237.9702Original engravings, prints and lithographs
238.9703Original sculptures and statuary, in any material
239.9705Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]
240.9706Antiques of an age exceeding one hundred years
241.9804Other Drugs and medicines intended for personal use
639[*242.Omitted*]
689[*243. Omitted*]

Schedule III – 18%

S. No.Chapter/Heading/Sub-heading/Tariff itemDescription of Goods
(1)(2)(3)
381[*1.Omitted*]
2.1107Malt, whether or not roasted
3.1302Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products 484[[other than tamarind kernel powder]].
4.1404 90 10Bidi wrapper leaves (tendu)
5.1404 90 50Indian katha
6.1517 10All goods i.e. Margarine, Linoxyn
7.1520 00 00Glycerol, crude; glycerol waters and glycerol lyes
8.1521Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured
9.1522Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes
382[*10.Omtted*]
11.1702Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]
12.1704383[Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, 504[groundnut sweets, gajak and sugar boiled confectionery]]]
200[12A1804Cocoa butter, fat and oil]
201[12B1805Cocoa powder, not containing added sugar or sweetening matter]
202[12C1806Chocolates and other food preparations containing cocoa]
13.384[1901 [other than 1901 20 00]Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers’ wares of heading 1905]
385[*14.Omitted*]
15.1904 [other than 1904 10 20]All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]
16.386[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[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products]
203[16A2101 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]
17.2101 20All 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
387[*18.Omitted 
19.Omitted 
20.Omitted*]
21.2104Soups and broths and preparations therefor; homogenised composite food preparations
22.2105 00 00Ice cream and other edible ice, whether or not containing cocoa
23.2106388[Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]]
24.2201Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured 485[[other than Drinking water packed in 20 litres bottles]]
204[24A2202 91 00, 2202 99 90Other non-alcoholic beverages [other than tender coconut water 625[and caffeinated beverages]]
25.2207855[Ethyl 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)]]
26.2209Vinegar and substitutes for vinegar obtained from acetic acid
716[26A2404 12 00Products containing nicotine and intended for inhalation without combustion]
717[26B2404 91 00, 2404 92 00, 2404 99 00Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation]
718[26C2515 12 20, 2515 12 90Marble and travertine, other than blocks]
719[26D2516 12 00Granite, other than blocks]
720[26E2601Iron ores and concentrates, including roasted iron pyrites]
721[26F2602Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. ]
722[26G2603Copper ores and concentrates]
723[26H2604Nickel ores and concentrates]
724[26I2605Cobalt ores and concentrates]
725[26J2606Aluminium ores and concentrates]
726[26K2607Lead ores and concentrates]
728[26L2608Zinc ores and concentrates]
729[26M2609Tin ores and concentrates]
730[26N2610Chromium ores and concentrates]
389[*27.Omitted*]
28.2619Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel
29.2620Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds
30.2621390[Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]]
205[30A2706824[Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars]]
31.2707Oils 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
32.2708Pitch and pitch coke, obtained from coal tar or from other mineral tars
33.2710391[Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]]
34.2711Petroleum 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]
35.2712Petroleum 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
36.2713Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
37.2714Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
38.2715Bituminous 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)
39.28All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods 486[including Fertilizer grade Phosphoric acid]]
40.29All organic chemicals other than giberellic acid
731[*41.Omitted*]
42.3102Mineral or chemical fertilisers, nitrogenous, 7[*Omitted*] which are clearly not to be used as fertilizers
43.3103Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers
44.3104Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers
45.3105Mineral 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
46.3201Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)
47.3202Synthetic organic tanning substances; inorganic tanning substances;  tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)
48.3203Colouring 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
49.3204Synthetic 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
50.3205Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes
51.3206Other 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
52.3207392[Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes]
539[52A3208Paints 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]
540[52B3209Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium]
541[52C3210Other 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 nonaqueous 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
141[54A3213393[Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings]]
542[54B3214Glaziers’ 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]
825[54C3215All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink]
394[*55.Omitted*]
56.3301Essential 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
57.3302Mixtures 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 Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil]
206[57A3303Perfumes and toilet waters]
58.395[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]
59.396[3305505[Preparations for use on the hair [except Mehendi pate in Cones]]
60.397[3306Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder]]
207[60A3307Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani]]
61.398[3401Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent]
208[61A3402Organic 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]]
209[61B3403Lubricating 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]
62.3404Artificial waxes and prepared waxes
210[62A3405Polishes 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]
63.3407160[Modelling pastes, including those put up for children's amusement; Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)]
64.3501Casein, caseinates and other casein derivatives; casein glues
65.3502Albumins (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
66.3503Gelatin (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
67.3504Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein
68.3505Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches
69.3506Prepared 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
70.3507Enzymes, prepared enzymes
71.3601Propellant powders
211[71A3602Prepared explosives, other than propellant powders; such as Industrial explosives]
72.3603732[Safety Fuses; Detonating Cords; Percussion or Detonating Caps; Igniters; Electric Detonators]
212[72A3604Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles]
644[*73.Omitted*]
213[73A3606Ferro-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]
74.3701Photographic 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)
75.3702Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
76.3703Photographic paper, paperboard and textiles, sensitised, unexposed
77.3704Photographic plates, film, paper, paperboard and textiles, exposed but not developed
78.3706Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films
79.3707Chemical 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
80.3801Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures
81.3802Activated carbon; activated natural mineral products; animal black, including spent animal black
82.3803 00 00Tall oil, whether or not refined
83.3804Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates
84.3805Gum, 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
85.3806Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
86.3807Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch
87.3808Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products 487[[other than bio-pesticides mentioned against S. No. 78A of schedule -II]]
88.3809Finishing 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
89.3810Pickling 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
214[89A3811Anti-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]
90.3812Prepared 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
215[90A3813Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades]
216[90B3814Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers]
91.3815Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
92.3816Refractory cements, mortars, concretes and similar compositions, other  than products of heading 3801
93.3817Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902
94.3818Chemical 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]
217[94A3819Hydraulic 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
218[94B3820Anti-freezing preparations and prepared de-icing fluids]
95.3821Prepared culture media for the development or maintenance of microorganisms (including viruses and the like) or of plant, human or animal cells
96.3823Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols
97.3824Prepared 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
98.3825Residual 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.]
733[98A3827Mixtures containing halogenated derivatives of Methane, Ethane or Propane, not elsewhere specified or included]
506[*99 Omitted*]
100.3901 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
101.3914Ion exchangers based on polymers of headings 3901 to 3913, in primary forms
671[101A3915Waste, Parings and Scrap, of Plastics.]
161[*Omitted*]
103.3916Monofilament 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
104.3917Tubes, pipes and hoses, and fittings therefor, of plastics
219[104A3918Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics]
105.3919Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls
106.3920Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
107.3921Other plates, sheets, film, foil and strip, of plastics
220[107A3922Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics]
108.3923Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics 626[(except the items covered in Sl. No. 80AA in Schedule II])]
109.3924Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics
110.3925Builder's wares of plastics, not elsewhere specified
111.3926399[Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]
112.4002Synthetic 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-Nonconjugated diene rubber (EPDM)
113.4003Reclaimed rubber in primary forms or in plates, sheets or strip
114.4004162[powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)]
115.4005Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
116.4006Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber
117.4007Vulcanised rubber thread and cord, other than latex rubber thread
118.4008Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber
119.4009Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
120.4010Conveyor or transmission belts or belting, of vulcanised rubber
121.4011Rear Tractor tyres and rear tractor tyre tubes
593[121A4012Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber]
592[121B]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]]
122.4014Hygienic 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]
123.4015Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]
103[123A400[4016Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands]]
222[123B4017Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber]
223[123C4201Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material]
124.4202401[Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]]
224[124A4203Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports]]
225[124B4205Other articles of leather or of composition leather]
226 [124C4206Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons]
402[*125.Omitted 
126.Omitted 
127.Omitted 
128.Omitted 
129.Omitted 
130.Omitted*]
131.4301Raw 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.
132.4302Tanned 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
227[132A4303Articles of apparel, clothing accessories and other articles of furskin]
133.4304403[Artificial fur and articles thereof]
134.4403Wood in the rough
135.4407Wood sawn or chipped
136.4408Sheets 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]
137.4409Wood (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 544[[other than bamboo flooring]]
228[137A4410Particle 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]
229[137B4411Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards]
230[137C4412Plywood, veneered panels and similar laminated wood]
231[137D4413Densified wood, in blocks, plates, strips, or profile shapes]
232[137E4414Wooden frames for paintings, photographs, mirrors or similar objects]
233[137F4418Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 488[[other than bamboo wood building joinery]]]
234[137G4421Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]
138.44 or any ChapterResin bonded bamboo mat board, with or without veneer in between
139.44 or any ChapterBamboo flooring tiles
104[140.Omited*]
141.4501Waste cork; crushed, granulated or ground cork
594[*142.Omited 
143.Omited 
144.Omited*]
145.4803Toilet 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
146.4806 [Except 4806 20 00, 4806 40 10]Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)
147.4809Carbon 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
148.4811Paper, 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 826[*Omitted*]
149.4812Filter blocks, slabs and plates, of paper pulp
150.4813Cigarette paper, whether or not cut to size or in the form of booklets or tubes
235[150A4814Wall paper and similar wall coverings; window transparencies of paper]
151.4816Carbon 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
152.4817 [Except 4817 30]Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks]
153.4818Toilet 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
672[153A.4819Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.]
154.4820Registers, 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]
155.4821Paper or paperboard labels of all kinds, whether or not printed
156.4822Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)
157.4823Other 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, 105[Braille paper, kites, Paper mache articles]]
673[157A.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.
674[157B.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) 827[; Cheques, loose or in book form].
675[157C.4908Transfers (decalcomanias).
676[157D.4909Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.
677[157E.4910Calendars of any kind, printed, including calendar blocks.
678[157F.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.]
163[*Omitted *]
159.5402, 5404, 5406164[All goods other than synthetic filament yarns]
160.5403, 5405, 5406165[All goods other than artificial filament yarns]
161.5501, 5502Synthetic or artificial filament tow
162.5503, 5504, 5506, 5507Synthetic or artificial staple fibres
163.5505Waste of manmade fibres
489[163A56012200Cigarette Filter rods]
637[163B3923 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;]
638[163C6305 32 00Flexible intermediate bulk containers]
166[*164Omitted  
165.Omitted  *]
166.6401Waterproof 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
167.6402Other footwear with outer soles and uppers of rubber or plastics
168.6403Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
169.6404Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
170.6405Other footwear
171.6406Parts 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
172.6501Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), 106[of felt [other than textile caps]]
173.6502Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed
174.6504 00 00Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed
175.6505404[Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed]
176.6506Other headgear, whether or not lined or trimmed
177.6507Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear
142[177A405[6702Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit]]
236[177B6703Wool or other animal hair or other textile materials, prepared for use in making wigs or the like]
237[177C6704Wigs, 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]
238[177D6801Setts, curbstones and flagstones, of natural stone (except slate)]
239[177E6802Worked 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] 544[except the items covered in Sl. No. 123 in Schedule I]
240[177F6803Worked slate and articles of slate or of agglomerated slate]
178.6804Millstones, 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 nllatural or artificial abrasives, or of ceramics, with or without parts of other materials 
179.6805Natural 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
180.6806Slag 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
241[180A6807Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)]
242[180B6808Panels, 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]
243[180C6809Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented]
181.6810406[Articles of cement, of concrete or of artificial stone, whether or not reinforced]
182.6811Articles of asbestos-cement, of cellulose fibre-cement or the like
244[182A6812Fabricated 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
245[182B6813Friction 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]
246[182C6814Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials]
247[182D6815Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included 828[[other than Fly ash bricks; Fly ash aggregates; Fly ash blocks]]]
248[182E6901Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths]
183.6902Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths
184.6903Other 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
249[184A6904Ceramic flooring blocks, support or filler tiles and the like
250[184B6905Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods]
185.6906407[Ceramic pipes, conduits, guttering and pipe fittings]
251[185A6907Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics]
252[185B6909Ceramic 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]
253[185C6910Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures]
254[185D6914Other ceramic articles]
186 107[*Omitted*
187. *Omitted*]
167[*Omitted *]
189.7002Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked
255[189A7003Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked]
256[189B7004Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked]
257[189C7005Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked]
258[189D7006 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]
259[189E7007Safety glass, consisting of toughened (tempered) or laminated glass]
260[189F7008Multiple-walled insulating units of glass]
261[189G7009Glass mirrors, whether or not framed, including rear-view mirrors]
190.7010Carboys, 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
262[190A7011734[Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode ray tube or the like]]
191.7013Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)
263[191A7014Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked]
192.7015Clock 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 
264[192A7016Paving 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 smallwares, 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]
193.7017Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated
194.7018Imitation 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 imitaion jewelery; glass microsphers not exceeding 1 mm in diameter
195.7019735[Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics)]
265[195A7020Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]]
196.7201Pig iron and spiegeleisen in pigs, blocks or other primary forms
197.7202Ferro-alloys
198.7203Ferrous 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
199.7204Ferrous waste and scrap; remelting scrap ingots of iron or steel
200.7205Granules and powders, of pig iron, spiegeleisen, iron or steel
201.7206Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)
202.7207Semi-finished products of iron or non-alloy steel
203.7208 to 7212All flat-rolled products of iron or non-alloy steel
204.7213 to 7215All bars and rods, of iron or non-alloy steel
205.7216Angles, shapes and sections of iron or non-alloy steel
206.7217Wire of iron or non-alloy steel
207.7218Stainless steel in ingots or other primary forms; semi-finished products of stainless steel
208.7219, 7220All flat-rolled products of stainless steel
209.7221, 7222All bars and rods, of stainless steel
210.7223Wire of stainless steel
211.7224Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel
212.7225, 7226All flat-rolled products of other alloy steel
213.7227, 7228All bars and rods of other alloy steel.
214.7229Wire of other alloy steel
215.7301Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel
216.7302Railway 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), fishplates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails
217.7303Tubes, pipes and hollow profiles, of cast iron
218.7304Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
219.7305Other 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
220.7306Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
221.7307Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
222.7308Structures (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]
223.7309Reservoirs, 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
224.7310Tanks, 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
225.7311Containers for compressed or liquefied gas, of iron or steel
226.7312Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated
227.7313Barbed 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
228.7314Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel
229.7315Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90
230.7316Anchors, grapnels and parts thereof, of iron or steel
231.7317Nails, 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
232.7318Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotterpins, washers (including spring washers) and similar articles, of iron or steel
233.731936[*Omitted*] knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included
234.7320Springs and leaves for springs, of iron and steel
235.7321408[Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel]]
266[235A7322Radiators 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]
236.7323Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel
507[236A7323 9410Ghamella]
508[236B7324Sanitary ware and parts thereof, of iron and steel]
237.7325409[Other cast articles of iron or steel]
238.7326410[Other articles of iron or steel]
239.7401Copper mattes; cement copper (precipitated copper)
240.7402Unrefined copper; copper anodes for electrolytic refining
241.7403Refined copper and copper alloys, unwrought
242.7404Copper waste and scrap
243.7405Master alloys of copper
244.7406Copper powders and flakes
245.7407Copper bars, rods and profiles
246.7408Copper wire
247.7409Copper plates, sheets and strip, of a thickness exceeding 37[0.15 mm]
248.7410Copper foils
249.7411Copper tubes and pipes
250.7412Copper tube or pipe fittings (for example, couplings, elbows, sleeves)
251.7413Stranded wires and cables
252.7415Nails, 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
267[252A7418All goods [other than table, kitchen or other household articles of copper; Utensils]]
253.411[7419545[Other articles of copper [other than Brass Kerosene Pressure Stove]]
254.7501Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy
255.7502Unwrought nickel
256.7503Nickel waste and scrap
257.7504Nickel powders and flakes
258.7505Nickel bars, rods, profiles and wire
259.7506Nickel plates, sheets, strip and foil
260.7507Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)
261.7508Other articles of nickel
262.7601412[Unwrought Aluminium]
263.7602Aluminium waste and scrap
264.7603Aluminium powders and flakes
265.7604Aluminium bars, rods and profiles
266.7605Aluminium wire
267.7606Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm
268.7607Aluminium 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
269.7608Aluminium tubes and pipes
270.7609Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)
271.413[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]
272.7611Aluminium 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
273.7612Aluminium casks, drums, cans, boxes, etc.
274.7613Aluminium containers for compressed or liquefied gas
275.7614414[Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated]
268[275A7615All goods [other than table, kitchen or other household articles, of aluminium; Utensils]]
276.7616Other articles of aluminium
277.7801Unwrought lead
278.7802Lead waste and scrap
279.7804Lead plates, sheets, strip and foil; lead powders and flakes
280.7806Other articles of lead (including sanitary fixtures and Indian lead seals)
281.7901Unwrought zinc
282.7902Zinc waste and scrap
283.7903Zinc dust, powders and flakes
284.7904Zinc bars, rods, profiles and wire
285.7905Zinc plates, sheets, strip and foil
286.7907Other articles of zinc including sanitary fixtures
287.8001Unwrought tin
288.8002Tin waste and scrap
289.8003Tin bars, rods, profiles and wire
290.8007Other articles of tin
291.8101 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
292.8113Cermets and articles thereof, including waste and scrap
293.8202Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)
294.8203Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools
295.8204Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles
296.8205Hand 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
297.8206Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale
298.8207Interchangeable 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 
299.8208Knives and cutting blades, for machines or for mechanical appliances
300.8209Plates, sticks, tips and the like for tools, unmounted, of cermets
301.8210 00 00Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink
830[301A8211Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor]
829[301AA]8212Razors and razor blades (including razor blade blanks in strips)]
302.8213 00 00Scissors, tailors' shears and similar shears, and blades therefor
270[302A8214Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) 831[*Omitted*] 858[[other than pencil sharpeners]]
832[302B8215Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware]
303.8301Padlocks 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
143[303A415[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]]
271[303B8303Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal]
272[303C8304Filing 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]
273[303D8305Fittings 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]
304.8306108[*Omitted*]
305.8307Flexible tubing of base metal, with or without fittings
306.8308Clasps, 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
307.8309Stoppers, 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
274[307A8310Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405]
308.8311Wire, 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
144[308A84Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP]
 145[308B84 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.]
309.8401Nuclear reactors; machinery and apparatus for isotopes separation
310.8402Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); superheated water boilers
311.8403Central heating boilers other than those of heading 8402
312.8404Auxiliary 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
313.8405Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers
314.8406Steam turbines and other vapour turbines
315.8410Hydraulic turbines, water wheels, and regulators therefor
316.8411416[Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines]]
317.8412Other 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]
275[317A8413

833[(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]]

276[317B8414736[Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Gas-tight biological safety cabinets, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]]
834[317C8414 20 10Bicycle pumps]
835[317D8414 90 12Parts of air or vacuum pumps and compressors of bicycle pumps]
318.8416Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances
319.8417Industrial or laboratory furnaces and ovens, including incinerators, non-electric
546[319A8418Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415]
320.737[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]]
321.8420547[Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]]
322.8421Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases
323.8422 20 00, 8422 30 00, 8422 40 00, 38[8422 90] [other than 8422 11 00, 8422 19 00]Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines]
324.8423418[Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds]
325.8424509[Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]]
326.8425Pulley tackle and hoists other than skip hoists; winches and capstans; jacks
327.8426Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane
277[327A8427Fork-lift trucks; other works trucks fitted with lifting or handling equipment]
[278327B8428Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)]
279[327C8429Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers]
280[327D8430Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers]
328.8431Parts suitable for use solely or principally with the machinery of headings 8425 to 8430
836[328A8433Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof [8433 90 00]]
837[328B8434Milking machines and dairy machinery]
329.8435Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages
838[329A8437Machines 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]
330.8438738[Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils]
331.8439Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
332.8440Book-binding machinery, including book-sewing machines
333.8441Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds
334.8442Machinery, 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)
335.8443420[Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof]
336.8444Machines for extruding, drawing, texturing or cutting man-made textile materials
337.8445Machines 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
338.8446Weaving machines (looms)
339.8447Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting
340.8448Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)
341.8449Machinery 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
548[341A8450Household or laundry-type washing machines, including machines which both wash and dry]
342.8451Machinery (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
343.8453Machinery 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
344.8454Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries
345.8455Metal-rolling mills and rolls therefor
346.8456Machine-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
347.8457Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal
348.8458Lathes (including turning centres) for removing metal
349.8459Machine-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
350.8460Machine-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
351.8461Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machinetools working by removing metal or cermets, not elsewhere specified or included
352.8462739[Machine-Tools (Including Presses) For Working Metal by Forging, Hammering or Die Forging (Excluding Rolling Mills); Machine-Tools (Including Presses, Slitting Lines and Cut-To-Length Lines) For Working Metal by Bending, Folding, Straightening, Flattening, Shearing, Punching, Notching or Nibbling (Excluding Draw-Benches); Presses for Working Metal or Metal Carbides, Not Specified Above]
353.8463Other machine-tools for working metal, or cermets, without removing material
354.8464Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass
355.8465Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials
356.8466Parts 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
357.8467Tools for working in the hand, pneumatic, hydraulic or with selfcontained electric or non-electric motor
358.8468Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances
359.8470Calculating 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
360.8471Automatic 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
361.8472421[Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]]
362.8473Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472
363.8474Machinery 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
364.8475Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware
281[364A8476Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines]
365.8477Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter
282[365A8478Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter]
366.8479422[Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]]
367.8480Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
368.8481Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves
369.8482Ball bearing, Roller Bearings
146[369A8483595[Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)]
283[369B8484Gaskets 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]
740[369C8485Machines for Additive Manufacturing]
370.8486Machines 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 9 (C) to this Chapter; parts and accessories
371.8487Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter
839[371A84 or 85

E-waste

Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer]

372.8501Electric motors and generators (excluding generating sets)
373.8502Electric generating sets and rotary converters
374.8503Parts suitable for use solely or principally with the machines of heading 8501 or 8502
375.8504424[Electrical transformers, static converters (for example, rectifiers) and inductors 615[, other than charger or charging station for Electrically operated vehicles]]
376.8505Electro-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
284[376A8506Primary cells and primary batteries]
549[376AA8507 60 00Lithium-ion Batteries]
596[376AAA8507Lithium-ion accumulators (other than battery) including lithium-ion power bank]
550[376AB8508Vacuum cleaners]
551[376AC8509Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 840[*Omitted*]]
552[376AD8510Shavers, hair clippers and hair-removing appliances, with self-contained electric motor]
285[376B8512Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles]
286[376C8513Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512]
377.8514Industrial 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
378.8515Electric (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
553[378A8516Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545]
379.8517645[All goods]
380.8518426[Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set]
287[380A8519Sound recording or reproducing apparatus]
381.8521Video recording or reproducing apparatus, whether or not incorporating a video tuner
288[381A8522Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521]
382.8523Discs, 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
741[382A8524Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens]
742[3838525 or 8806Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders including goods in the form of unmanned aircraft falling under 8806 [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces, etc.]]
289[383A8526Radar apparatus, radio navigational aid apparatus and radio remote control apparatus]
290[383B8527Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock]
544[383C8528Television set (including LCD or LED television) of screen size not exceeding 598[32 inches]]
384.8528110[Computer monitors not exceeding 599[32 inches]], Set top Box for Television (TV)
291[384A8529Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528]
292[384B8530Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)]
293[384C8531Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530]
385.8532Electrical capacitors, fixed, variable or adjustable (pre-set)
386.8533Electrical resistors (including rheostats and potentiometers), other than heating resistors
387.8534 00 00Printed Circuits
388.8535Electrical 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
294[388A8536Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors foroptical fibres, optical fibre bundles or cables]
295[388B8537Boards, 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]
389.8538Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537
390.8539743[Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps 841[*Omitted*]]
391.8540Thermionic, 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)
392.8541744[Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other Light-Emitting Diodes (LED); Mounted Piezo-Electric crystals]
393.8542Electronic integrated circuits
394.8543Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter
395.8544429[Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors]
396.8545430[Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes]
397.8546Electrical insulators of any material
296[397A8547Insulating 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]
398.745[8548 or 8549]Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
679[398A8601Rail locomotives powered from an external source of electricity or by electric accumulators.]
680[398B8602Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and tenders thereof.]
681[398C8603Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604.]
682[398D8604Railway 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).]
683[398E8605Railway 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).]
684[398F8606Railway or tramway goods vans and wagons, not self-propelled.]
685[398G8607Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof.]
686[398H8608Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing.]
399.8609Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]
490[399A8702Buses for use in public transport which exclusively run on Bio-fuels]
400.8703

627[Following motor vehicles of length not exceeding 4000 mm, namely: -

(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and

(b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department]

401.8704Refrigerated motor vehicles
555[401A8705Special 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)]
402.8708

Following parts of tractors namely:

a. Rear Tractor wheel rim,

b. tractor centre housing,

c. tractor housing transmission,

d. tractor support front axle

556[402A8709Works 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]
403.8715Baby carriages and parts thereof
557[403A8716Trailers 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]]
404.8801Balloons and dirigibles, gliders and other non-powered aircraft
405.8804Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof
406.8805Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof
842[406A8807Parts of goods of heading 8801]
407.8908 00 00Vessels and other floating structures for breaking up
408.9001Optical 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
409.9002Lenses, 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]
431[*410.Omitted*]
411.9004432[Spectacles [other than corrective]; goggles including those for correcting vision]
297[411A9005Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy]
298[411B9006Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539]
299[411C9007Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus]
300[411D9008Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers]
301[411E9010Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens]
302[411F9011Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection]
303[411G9012Microscopes other than optical microscopes; diffraction apparatus]
304[411H9013746[Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter]
305[411-I9014Direction finding compasses; other navigational instruments and appliances]
306[411J9015Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders]
412.9016433[Balances of a sensitivity of 5 cg or better, with or without weights]
413.9017843[Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter]
307[413A9022747[Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, 28 examinations or treatment tables, chairs and the like]]
308[413B9023Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses]
414.9024Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
415.9025Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
416.9026Instruments 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
417.9027Instruments 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 appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes  
418.9028Gas, liquid or electricity supply or production meters, including calibrating meters therefor
419.9029Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes
420.9030Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X?ray, cosmic or other ionising radiations
421.9031Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors
422.9032Automatic regulating or controlling instruments and apparatus
423.9033Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90
309[423A9101Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal]
310[423B9102Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101]
424.9103Clocks with watch movements, excluding clocks of heading 9104
311[424A9104Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels]
425.9105Other clocks
312[425A9106Time 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)]
313[425B9107Time switches with clock or watch movement or with synchronous motor]
314[425C9108Watch movements, complete and assembled]
426.9109Clock movements, complete and assembled
427.9114434[Other clock or watch parts]
428.9110435f[Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements]
315[428A9111Watch cases and parts thereof]
429.9112436[Clock cases and cases of a similar type for other goods of this chapter, and parts thereof]
316[429A9113Watch straps, watch bands and watch bracelets, and parts thereof]
317[429B9201Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments]
318[429C9202Other string musical instruments (for example, guitars, violins, harps)
319[429D9205Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs]
320[429E9206 00 00Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) ]
321[429F9207Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)]
322[429G9208Musical 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]
323[429H9209Parts (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]
430.9301Military weapons other than revolvers, pistols
431.9303Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzleloading 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)
432.9304Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307
433.9305Parts and accessories of articles of headings 9301 to 9304
434.9306Bombs, 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
435.9307Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor
324[435A9401 [other than 9401 10 00]Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft]]
436.9402Medical, 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
437.9403437[Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof]
438.9404438[Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]]
325[438A9405748[Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof;844[*Omitted*]]]
439.9406Prefabricated buildings
440.9503Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)
601[440A9504Video 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.]]
600[440B]9505Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes]
441.9506439[Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]]
327[441A9508749[Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres]]
328[441B9602Worked 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]
442.9606 21 00, 9606 22 00, 9606 29, 9606 30Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks
443.9603 [other than 9603 10 00]Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles]
444.9604 00 00Hand sieves and hand riddles
445.9605Travel sets for personal toilet, sewing or shoe or clothes cleaning
628[*446.Omitted*]
447.9608687[Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609.]
448.9610 00 00Boards, with writing or drawing surface, whether or not framed
329[448A9611Date, 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]
449.9612Typewriter 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
112[449A9613440[Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks]]
559[449AA9616Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations]
330[449B9617750[Vacuum flasks and other vacuum vessels, Complete; parts thereof other than glass inners]]
331[449C9618Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing]
450.9620 00 00Monopods, bipods, tripods and similar articles
451.9801

All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified:

(1) industrial plant,

(2) irrigation project,

(3) power project,

(4) mining project,

(5) project for the exploration for oil or other minerals, and

(6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf;

and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above.

452.9802Laboratory chemicals
44[452A4011 70 00Tyre for tractors]
45[452B4013 90 49Tube for tractor tyres]
46[452C8408 20 20Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor]
47[452D8413 81 90Hydraulic Pumps for Tractors]
48[452E8708 10 10Bumpers and parts thereof for tractors]
49[452F8708 30 00Brakes assembly and its parts thereof for tractors]
50[452G8708 40 00Gear boxes and parts thereof for tractors]
51[452H8708 50 00Transaxles and its parts thereof for tractors]
52[452I8708 70 00Road wheels and parts and accessories thereof for tractors]
53[452J8708 91 00

(i) Radiator assembly for tractors and parts thereof

(ii) Cooling system for tractor engine and parts thereof]

54[452K8708 92 00Silencer assembly for tractors and parts thereof]
55[452L8708 93 00Clutch assembly and its parts thereof for tractors]
56[452M8708 94 00Steering wheels and its parts thereof for tractor]
57[452N8708 99 00Hydraulic and its parts thereof for tractors]
58[452O8708 99 00Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors.]
332[452PAny ChapterPermanent transfer of Intellectual Property (IP) right 690[*Omitted*]]
611[452QAny chapter

Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by

an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), as prescribed in notification No. 07 / 2019- Integrated Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. _____, dated 29th March, 2019.

Explanation. For the purpose of this entry,–

(i) the term “promoter” shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).

(ii) “project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP).

(iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).

(iv) “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP.

(v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification.]

453.Any ChapterGoods which are not specified in Schedule I, II, IV, V or VI

Schedule IV – 28%

S. No.Chapter / Heading / Subheading / Tariff itemDescription of Goods
(1)(2)(3)
1.1703Molasses
441[*2.Omitted 
3.Omitted 
4.Omitted 
5.Omitted 
6.Omitted 
7.Omitted 
8.Omitted 
9.Omitted*]
10.2106 90 20Pan masala
442[*11.Omitted*]
12.2202 10All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured 
629[12A.22029990Caffeinated Beverages]
688[12B.2202Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice.]
13.2401Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]
14.2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
15.2403Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris]
751[15A2404 11 00Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion]
752[15B2404 19 00Products containing tobacco or nicotine substitutes and intended for inhalation without combustion]
443[*16.Omitted 
 [17.Omitted*]
18.2523Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
444[*19.Omitted*]
560[*20.Omitted 
21Omitted 
22Omitted*]
445[*23.Omitted*]
561[*24.Omitted*]
446[*25.Omitted 
26.Omitted 
27.Omitted 
28.Omitted 
29.Omitted 
30.Omitted 
31.Omitted 
32.Omitted 
33.Omitted*]
169[*34. Omitted*]
447[*35. Omitted 
36. Omitted 
37. Omitted 
38. Omitted 
39. Omitted 
40. Omitted 
41. Omitted 
42. Omitted 
43. Omitted 
44. Omitted 
45. Omitted*]
46.4011New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; 344[rear tractor tyres; and of a kind used on aircraft]
602[47Omited*]
448[*48. Omitted 
49. Omitted 
50. Omitted 
51. Omitted 
52. Omitted 
53. Omitted 
54. Omitted 
55. Omitted 
56. Omitted 
57. Omitted 
58. Omitted 
59. Omitted 
60. Omitted 
61. Omitted 
62. Omitted 
63. Omitted 
64. Omitted 
65. Omitted 
66. Omitted 
67. Omitted 
68. Omitted 
69. Omitted 
70. Omitted 
71. Omitted 
72. Omitted 
73. Omitted 
74. Omitted 
75. Omitted 
76. Omitted 
77. Omitted 
78. Omitted 
79. Omitted 
80. Omitted 
81. Omitted 
82. Omitted 
83. Omitted 
84. Omitted 
85. Omitted 
86. Omitted*]
87. 118[*Omitted*]
449[*88. Omitted 
89. Omitted 
90. Omitted 
91. Omitted 
92. Omitted 
93. Omitted 
94. Omitted 
95. Omitted 
96. Omitted 
97. Omitted 
98. Omitted 
99. Omitted 
100. Omitted 
101. Omitted 
102. Omitted 
103. Omitted 
104. Omitted 
105. Omitted 
106. Omitted 
107. Omitted 
108. Omitted 
109. Omitted 
110. Omitted 
111. Omitted*]
172[*Omitted*]
450[*113. Omitted*]
114.8407451[Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]]
115.8408Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
116.8409Parts suitable for use solely or principally with the engines of heading 8407 or 8408
117.8413452[concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]]
453[*118. Omitted*]
119.8415Air-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
562[*120Omitted*]
454*121.  Omitted*]
122.8422Dish washing machines, household [8422 11 00] and other [8422 19 00]
455[*123. Omitted 
124. Omitted 
125. Omitted 
126. Omitted 
127. Omitted 
128. Omitted 
129. Omitted*]
563[*130Omitted*]
456[*131. Omitted 
132. Omitted 
133. Omitted 
134. Omitted*]
603[*135Omited*]
458[*136.Omitted 
137.  
138. *]
139.8507564[Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery 604[and other Lithium-ion accumulators including Lithium-ion power banks]]
565[*140Omitted 
141Omitted 
142Omitted*]
143.8511Electrical ignition or starting equipment of a kind used for sparkignition 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
459[*144.Omitted 
145.Omitted*]
566[*146Omitted*]
460[*147.Omitted 
148.Omitted 
149.Omitted 
150.Omitted*]
605[*151Omited*]
462[152.Omitted 
153.Omitted*]
154.8528Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus 567[other than computer monitors not exceeding 606[32 inches], set top box for television and Television set (including LCD and LED television) of screen size not exceeding607[32 inches]]
463[*155.Omitted 
156.Omitted 
157.Omitted 
158.Omitted 
159.Omitted 
160.Omitted 
161.Omitted 
162.Omitted 
163.Omitted*]
19[163A8701Road tractors for semi-trailers of engine capacity more than 1800 cc]
164.8702510[Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels]]
165.8703Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons]
166.8704Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]
568[*167Omitted*]
168.8706Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
169.8707Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
170.8708Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]
569[*171Omitted*]
464[*172.Omitted*]
173.8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
608[174.8714Parts and accessories of vehicles of heading 8711]
570[*175Omitted*]
176.753[8802 or 8806]Aircrafts for personal use
177.8903Yachts and other vessels for pleasure or sports; rowing boats and canoes
465[*178.Omitted 
179.Omitted 
180.Omitted 
181.Omitted 
182.Omitted 
183.Omitted 
184.Omitted 
185.Omitted 
186.Omitted 
187.Omitted 
188.Omitted 
189.Omitted 
190.Omitted 
191.Omitted 
192.Omitted 
193.Omitted 
194.Omitted 
195.Omitted 
196.Omitted 
197.Omitted 
198.Omitted 
199.Omitted 
200.Omitted 
201.Omitted 
202.Omitted 
203.Omitted 
204.Omitted 
205.Omitted 
206.Omitted 
207.Omitted 
208.Omitted 
209.Omitted*]
210.9302Revolvers and pistols, other than those of heading 9303 or 9304
466[*211.Omitted 
212.Omitted 
213.Omitted 
214.Omitted*]
609[*215.Omitted*]
467[*216.Omitted 
217.Omitted 
218.Omitted*]
120[*219.Omitted*]
468[*220.Omitted 
221.Omitted 
222.Omitted*]
223.9614Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
571[*224Omitted*]
469[225.Omitted 
226.Omitted*]
227.9804All dutiable articles intended for personal use
640[228.Any chapterLottery]
491[229Any ChapterActionable claim in the form of chance to win in betting, gambling, or horse racing in race club]

Schedule V – 3%

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription 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
511[*2. Omitted*]
630[*3. Omitted 
4. Omitted*]
5.7105Dust and powder of natural or synthetic precious or semi-precious stones
6.7106Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form
7.7107Base metals clad with silver, not further worked than semi-manufactured
8.7108Gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form
9.7109Base metals or silver, clad with gold, not further worked than semimanufactured
10.7110Platinum, unwrought or in semi-manufactured forms, or in powder form 
11.7111Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
12.7112Waste 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.
13.7113Articles of jewellery and parts thereof, of precious metal or 471[of metal clad with precious metal 514[*Omitted*]]
14.7114Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal
15.7115Other articles of precious metal or of metal clad with precious metal
16.7116Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
17.7117515[Imitation jewellery [other than bangles of lac/shellac]]
18.7118Coin

Schedule VI – 0.25%

S.No.Chapter/Heading/ Sub-heading/Tariff itemDescription of Goods
(1)(2)(3)
1.  7102845[Rough diamonds or simply sawn diamonds, industrial or non-industrial]
2.  7103631[precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport]
632[*2A Omitted*]
3.  7104846[Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped]
634[*4.  Omitted*]

847[Schedule VII – 1.5%

S.No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods]
(1)(2)(3)
848[1.7102Goods other than those specified against S. No. 1 in Schedule VI]
849[2.7104Goods other than those specified against S. No. 3 in Schedule VI]

Explanation. – For the purposes of this notification,-

(i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a predetermined quantity or number, which is indicated on such package.

850[(ii) The expression ‘pre-packaged and labelled’ means a ‘pre-packaged commodity’ 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).

(iv) 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.

2.     This notification shall come into force with effect from the 1st day of July, 2017.

125[ANNEXURE

For foregoing an actionable claim or enforceable right on a brand name,-

(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and

(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.]

147[Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.]

[F.No.354/117/2017-TRU]

 (Mohit Tewari)

Under Secretary to the Government of India

 

______________________

Amendment history:

1.Inserted vide Notification No. 16/2017-Integrated Tax (Rate) dated 30-6-2017
2.Inserted vide Notification No. 16/2017-Integrated Tax (Rate) dated 30-6-2017
3.Inserted vide Notification No. 16/2017-Integrated Tax (Rate) dated 30-6-2017
4.Inserted vide Notification No. 16/2017-Integrated Tax (Rate) dated 30-6-2017
5.

Omitted vide Notification No. 16/2017-Integrated Tax (Rate), before it was read as,

66.  3102Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
67.  3103Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
68.  3104Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
69.  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
6.Corrected vide Corrigendum F.No.354/117/2017-TRU dated 30-6-2017, before it was read as "30"
7.Corrected vide Corrigendum F.No.354/117/2017-TRU dated 30-6-2017, before it was read as "other than those"
8.Corrected vide Corrigendum F.No.354/117/2017-TRU dated 30-6-2017, before it was read as "goggles and the like, corrective, protective or other"
9.Corrected vide Corrigendum F.No.354/117/2017-TRU Pt dated 12-7-2017, “Coffee, whether or not roasted or decaffeinated”
10.Inserted vide Corrigendum F.No.354/117/2017-TRU Pt dated 12-7-2017, 
11.Corrected vide Corrigendum F.No.354/117/2017-TRU Pt dated 12-7-2017, “2710 19 00”
12.Corrected vide Corrigendum F.No.354/117/2017-TRU Pt dated 12-7-2017, “84 or 85”
13.Inserted vide Corrigendum F.No.354/117/2017-TRU Pt dated 12-7-2017
14.Corrected vide Corrigendum F.No.354/117/2017-TRU Ptdated 12-7-2017, “2202 90 10”,
15.Corrected vide Corrigendum F.No.354/117/2017-TRU Pt dated 12-7-2017, “2202 90 20”
16.Corrected vide Corrigendum F.No.354/117/2017-TRU Pt dated 12-7-2017, “2202 90 90”
17.Corrected vide Corrigendum F.No.354/117/2017-TRU Pt dated 12-7-2017, “2202 90 30”
18.Corrected vide Corrigendum F.No.354/117/2017-TRU Pt dated 12-7-2017, “2202 90 90”
19.Inserted vide Corrigendum F.No.354/117/2017-TRU Pt dated 12-7-2017
20.Corrected vide Corrigendum  F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as,  “1106 10 90”
21.Corrected vide Corrigendum  F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as,  “1106 10 90”
22.Corrected vide Corrigendum  F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, “1702”
23.Corrected vide Corrigendum  F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, “Palmyra sugar”
24.Corrected vide Corrigendum  F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, “Agarbatti”
25.Corrected vide F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, respectively, “saima”, 
26.Corrected vide Corrigendum F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, respectively, “gotasitara” 
27.Corrected vide Corrigendum F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, respectively, “glzal”
28.Inserted vide Corrigendum  F. No. 354/117/2017-TRU - Dated 27-7-2017
29.Inserted vide Corrigendum  F. No. 354/117/2017-TRU - Dated 27-7-2017,   
30.Corrected vide Corrigendum  F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, “Dates”.
31.Corrected vide Corrigendum  F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, “serial number 1(f)”
32.Corrected vide Corrigendum F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, “3302”
33.Corrected vide Corrigendum  F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, “heading 9208”
34.Corrected vide Corrigendum  F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, “(Fountain pen ink and Ball pen ink)”
35.Corrected vide Corrigendum  F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, “Artificial fur and articles thereof”
36.Omitted vide Corrigendum  F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, “Sewing needles”
37.Corrected vide Corrigendum  F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, “0.12.5 mm”
38.Corrected vide Corrigendum  F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as, “8522 90”
39.Corrected vide Corrigendum  F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as,  “Optical Fiber”
40.Corrected vide Corrigendum  F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as,  “and other pens”
41.Corrected vide Corrigendum  F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as,  “optical fibres optical fibres, bundles or cables”
42.Corrected vide  Corrigendum F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as,  “Optical Fiber”
43.Corrected vide Corrigendum  F. No. 354/117/2017-TRU - Dated 27-7-2017, Before it was read as,  “Video games consoles and Machines”
44.Inserted vide Notification No. 19/2017 Integrated Tax (rate) dated 19-8-2017
45.Inserted vide Notification No. 19/2017 Integrated Tax (rate) dated 19-8-2017
46.Inserted vide Notification No. 19/2017 Integrated Tax (rate) dated 19-8-2017
47.Inserted vide Notification No. 19/2017 Integrated Tax (rate) dated 19-8-2017
48.Inserted vide Notification No. 19/2017 Integrated Tax (rate) dated 19-8-2017
49.Inserted vide Notification No. 19/2017 Integrated Tax (rate) dated 19-8-2017
50.Inserted vide Notification No. 19/2017 Integrated Tax (rate) dated 19-8-2017
51.Inserted vide Notification No. 19/2017 Integrated Tax (rate) dated 19-8-2017
52.Inserted vide Notification No. 19/2017 Integrated Tax (rate) dated 19-8-2017
53.Inserted vide Notification No. 19/2017 Integrated Tax (rate) dated 19-8-2017
54.Inserted vide Notification No. 19/2017 Integrated Tax (rate) dated 19-8-2017
55.Inserted vide Notification No. 19/2017 Integrated Tax (rate) dated 19-8-2017
56.Inserted vide Notification No. 19/2017 Integrated Tax (rate) dated 19-8-2017
57.Inserted vide Notification No. 19/2017 Integrated Tax (rate) dated 19-8-2017
58.Inserted vide Notification No. 19/2017 Integrated Tax (rate) dated 19-8-2017
59.Substituted vide Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as, “put up in unit container and bearing a registered brand name”
60.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate)  dated 22-9-2017, before it was read as, “put up in unit container and bearing a registered brand name”
61.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate)  dated 22-9-2017, before it was read as, “put up in unit container and bearing a registered brand name”
62.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate)  dated 22-9-2017
63.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate)  dated 22-9-2017
64.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate)  dated 22-9-2017
65.Omitted vide Notification No. 27/2017 Integrated Tax (Rate)  dated 22-9-2017 before it was read as, ““[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]”
66.Omitted vide Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017 “[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]”
67.Substituted vide Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017 before it was read as, “other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake”
68.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate)  dated 22-9-2017, before it was read as, “24[Agarbatti, lobhan]”
69.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017
70.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as, “kites”
71.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017
72.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017
73.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017
74.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate)  dated 22-9-2017
75Inserted vide  Notification No. 27/2017 Integrated Tax (Rate)  dated 22-9-2017
76

Substituted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as,

“260.9603 10 00Broomsticks”
77.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017
78.Omitted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as, “walnuts,”
79.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as, “dried fruits of Chapter 8”
80.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as, “Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi”
81.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as, “ready for consumption form”
82.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as, ““put up in unit container and bearing a registered brand name”
83.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as, “agarbattis”
84.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017
85.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017
86.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017
87Substituted vide  Notification No. 27/2017 Integrated Tax (Rate)dated 22-9-2017, before it was read as, “similar documents of title”
88.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as, “Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806”
89.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was rad as, “Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles”
90.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017
91.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate)dated 22-9-2017
92.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017
93Inserted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017
94.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017
    95.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017
96.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017
97Inserted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017
98Inserted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017
99.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate)dated 22-9-2017
100.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate)dated 22-9-2017
101.Substituted vide Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as, “Diabetic foods; [other than Namkeens”
102.Substituted vide Notification No. 27/2017 Integrated Tax (Rate)dated 22-9-2017, before was read as, “Plastic Tarpaulin”
103.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017
104.

Omitted vide  Notification No. 27/2017 Integrated Tax (Rate)) dated 22-9-2017, before it was read as,

140.4419Tableware and Kitchenware of wood
105.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate)dated 22-9-2017, before it was read as, “Braille paper”
106.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as “of felt”
107.

Omitted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as,

186.6911Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
187.6912Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps]
  
108.

Omitted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as,

304.8306Bells, 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
109.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as, “other than fire extinguishers, whether or not charged”
110.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate)) dated 22-9-2017, before it was read as, “Computer monitors not exceeding 17 inches”
111.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as, “Coir mattresses, cotton pillows, mattress and quilts”
112.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017
113.Omitted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as, “Custard powder”
114.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as, “plastic tarpaulins”
115.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as, “other than erasers”
116.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, “of Other calcareous stone”
117.Omitted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as “;ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods”
118.

Omitted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as,

87.  6913Statuettes and other ornamental ceramic articles
119.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as, “other than computer monitors not exceeding 17 inches”
120.

Omitted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as,

219.                 9601Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)
121.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as, “other than flints and wicks”
122.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as, “other than Non-Industrial Unworked or simply sawn, cleaved or bruted”
123.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as, “Diamonds, non-industrial unworked or simply sawn, cleaved or bruted”
124.Substituted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017, before it was read as, “The phrase “registered brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999.”
125.Inserted vide  Notification No. 27/2017 Integrated Tax (Rate) dated 22-9-2017
126.Substituted vide Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017, before it was read as, “0802”
127Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
128.Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
129.Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
130.Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
131.Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
132.Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
133.Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
134.Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
135.Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
136.Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
137.Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
138.Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
139.Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
140.Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
141.Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
142.Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
143.Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
144.Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
145.Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
146.Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
147.Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
148.Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
149.Inserted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017
150.Substituted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017, before it was read as, “Kerosene PDS”
151

Omitted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017

71[201A4907Duty Credit Scrips]
152.Substituted vide  Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017, before it was read as, “5705”
153.Substituted vide Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017, before it was read as, “30[Dates (soft or hard)], figs, pineapples, avocados, guavas, mangoes and mangosteens, dried”
154.Substituted vide Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017, before it was read as, “79[dried fruits of Chapter 8 [other than tamarind, dried]]
155.Substituted vide Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017, before it was read as, “Namkeens, bhujia, mixture, chabena and similar edible preparations in 81[ready for consumption form (other than roasted gram)]"
156.

Omitted vide Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017, before it was read as,

111.4707Recovered (waste and scrap) paper or paperboard
157.Omitted vide Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017, before it was read as, “such as Real zari thread (gold) and silver thread, combined with textile thread)”
158.Substituted vide Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017, before it was read as, “other than pizza bread”
159.Substituted vide Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017, before it was read as, “preparations in ready for consumption form”
160.Substituted vide Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017, before it was read as, “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)”
161.

Omitted vide Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017, before it was read as,

102.3915Waste, parings and scrap, of plastics
162.Substituted vide Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017, before it was read as, “Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom”
163.

Omitted vide Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017, before it was read as,

158.5401Sewing thread of manmade filaments, whether or not put up for retail sale
164.Substituted vide Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017, before it was read as, “All synthetic filament yarn such as nylon, polyester, acrylic, etc.”
165.Substituted vide Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017, before it was read as, “All artificial filament yarn such as viscose rayon, Cuprammonium, etc.”
166.

Omitted vide Notification No. 35/2017-Integrated Tax (Rate)dated 13-10-2017, before it was read as,

164.5508Sewing thread of manmade staple fibres 
1655509, 5510, 5511Yarn of manmade staple fibres
       
  
167.

Omitted vide Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017, before it was read as,

188.7001Cullet and other waste and scrap of glass; glass in the mass
168.Substituted vide Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017, before it was read as, “pans or in similar forms or packings”
169.

Omitted vide Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017, before it was read as,

34.3407Modelling pastes, including those put up for children's amusement
170.Substituted vide Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017, before it was read as, “including waste and scrap”
171.Substituted vide Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017, before it was read as, “Worked 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 powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, 116[of Other calcareous stone [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; other ornamental goods essentially of stone]]”
172

Omitted vide Notification No. 35/2017-Integrated Tax (Rate)dated 13-10-2017, before it was read as,

112.8305Fittings 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
173.Omitted vide Notification No. 35/2017-Integrated Tax (Rate) dated 13-10-2017, before it was read as, “and plain shaft bearings”
174.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-

1.0303Fish, frozen, excluding fish fillets and other fish meat of heading 0304
175.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-

2.0304Fish fillets and other fish meat (whether or not minced), frozen
176.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-

3.0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption
4.0306Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
5.0307Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption
6.0308Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption
177.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-

“Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked”

178Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
179.Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
180Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
181Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
182Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
183Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
184Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
185Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
186Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
187Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
188Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
189Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
190Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
191Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
192Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
193Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
194Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
195Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
196Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
197Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
198Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
199Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
200Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
201Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
202Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
203Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
204Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
205Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
206Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
207Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
208Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
209Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
210Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
211Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
212Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
213Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
214Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
215Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
216Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
217Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
218Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
219Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
220Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
221Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
222Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
223Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
224Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
225Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
226Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
227Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
228Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
229Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
230Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
231Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
232Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
233Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
234Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
235Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
236Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
237Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
238Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
239Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
240Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
241Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
242Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
243Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
244Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
245Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
246Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
247Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
248Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
249Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
250Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
251Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
252Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
253Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
254Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
255Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
256Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
257Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
258Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
259Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
260Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
261Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
262Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
263Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
264Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
265Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
266Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
267Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
268Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
269Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
270Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
271Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
272Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
273Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
274Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
275Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
276Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
277Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
278Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
279Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
280Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
281Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
282Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
283Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
284Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
285Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
286Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
287Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
288Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
289Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
290Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
291Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
292Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
293Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
294Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
295Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
296Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
297Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
298Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
299Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
300Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
301Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
302Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
303Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
304Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
305Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
306Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
307Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
308Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
309Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
310Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
311Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
312Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
313Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
314Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
315Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
316Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
317Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
318Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
319Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
320Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
321Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
322Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
323Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
324Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
325Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
326Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
327Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
328Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
329Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
330Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
331Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
332Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
333Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
334Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
335Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
336Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
337Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
338Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
339Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
340Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
341Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
342Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
343Inserted  Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
344.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- "and Rear Tractor tyres]"
345.Inserted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017
346.Inserted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017
347.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-

“Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets”

348.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-

“Cashew nuts, whether or not shelled or peeled”

349.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-

60.1106 10 10Guar meal
350.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-

“other than of seed quality”

351.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-

72.1210Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin
352.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-

78.1404 [other than 1404 90 10, 1404 90 40, 1404 90 50]Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha]
353.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-

 “khandsari sugar”

354.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-

“23[Palmyra sugar, mishri, batasha, bura]”

355.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-

111.2503[except 2503 00 10]Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as byproduct in refining of crude oil]
356.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-

189.4016Toy balloons made of natural rubber latex
357.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-

224.63

Other made up textile articles, se

s

 worn clothing and worn textile articles and rags, of sale value 

ot exceeding ? 1000 per pie

e

358.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-

“E-waste 

Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational.”

359

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

75[259A9601Worked corals other than articles of coral]
360Inserted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
361Inserted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)
362.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-

2.0202Meat of bovine animals, frozen and put up in unit containers
3.0203Meat of swine, frozen and put up in unit containers
4.0204Meat of sheep or goats, frozen and put up in unit containers
5.0205Meat of horses, asses, mules or hinnies, frozen and put up in unit containers
6.0206Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers
7.0207Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers
8.0208Other meat and edible meat offal, frozen and put up in unit containers
9.0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers
10.0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers
363.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-

11.0210Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers
364.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- 29[“and desiccated coconuts”]
365.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- “Yeasts and prepared baking powders”
366.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:-

44.2103 [other than 2103 90 10, 2103 90 30, 2103 90 40]Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning
367.Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-“ including idli / dosa batter”
368.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

70.3215Fountain pen ink
369.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

71.3215Ball pen ink
370.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

86.4107Leather 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
87.4112Leather 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
88.4113Leather 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
371

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

89.4114Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
   
372.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

90.4115Composition 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

 

373.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

140.5608Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
374.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

152.5806Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
375.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

171.63Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding ? 1000 per piece
376.Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-“ Fly ash bricks”
377.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Sewing machines”
378.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

215.9002Intraocular lens
379.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body”
380.Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- “fishing hooks,”
381.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

1.0402 91 10, 0402 99 20Condensed milk
382.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

10.1701 91, 1701 99All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes
383.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-“ Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha]”
384.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

1901Preparations suitable for infants or young children, put up for retail sale
385.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

14.1902Pasta, 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
386.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

1905 [other than 1905 32 11, 1905 90 40]All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [158[other than pizza bread, khakhra, plain chapatti or roti] Waffles and wafers coated with chocolate or containing chocolate, papad, bread]
387.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

18.2103 90 10Curry paste 
19.2103 90 30Mayonnaise and salad dressings
20.2103 90 40Mixed condiments and mixed seasoning
388.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as "Supari", Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, 101[Diabetic foods, Custard powder; [other than batters including idli/dosa batter, Namkeens], bhujia, mixture, chabena and   similar edible 159[preparations in ready for consumption form, khakhra]]”
389.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

27.2503 00 10Sulphur recovered as by-product in refining of crude oil
390.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste”
391.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST]”
392.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry”
393.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Poster colour”
394.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

55.3215Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid 34[“(other than Fountain pen ink and Ball pen ink)]
395.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

3304 20 00Kajal pencil sticks
396.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

3305 9011, 3305 90 19Hair oil
397.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

3306 10 20Dentifices - Toothpaste
398.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

3401 [except 340130]Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap
399.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “PVC Belt Conveyor, 102[Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats]”
400.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

4016Rice rubber rolls for paddy de-husking machine]
401.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 w.e.f. 15-11-2017 before it was read as:- “School satchels and bags other than of leather or composition leather”
402.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

125.4202 12 10Toilet cases
126.4202 22 10Hand bags and shopping bags, of artificial plastic material
127.4202 22 20Hand bags and shopping bags, of cotton
128.4202 22 30Hand bags and shopping bags, of jute
129.4202 22 40Vanity bags
130.4202 29 10Handbags of other materials excluding wicker work or basket work
403.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “35[Artificial fur other than articles thereof]”
404.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed”
405.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

6802

All goods other than:-

(i) all goods of marble and granite; 

(ii) 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.

406.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Pre cast Concrete Pipes”
407.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Salt Glazed Stone Ware Pipes”
408.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “LPG stoves”
409.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system”
410.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal”
411.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

7419 91 00Metal castings
412.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods”
413.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

7610 [Except 7610 10 00]Aluminium structures (excluding prefabricated buildings of heading 94.06 and doors, windows and their frames and thresholds for doors under 7610 10 00) 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
414.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Stranded wires and cables”
415.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

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]
416.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Turbo-jets, turbo-propellers and other gas turbines - turbo-jets”
417.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

8419 20Medical, surgical or laboratory sterilisers
418.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [other than electric or electronic weighing machinery]”
419.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines 109[[other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers]]
420.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two or more of the functions of printing, copying or facsimile transmission] capable of connecting to an automatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle]”
421.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Perforating or stapling machines (staplers), pencil sharpening machines”
422.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)]”
423.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Plain shaft bearings”
424.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)”
425.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528”
426.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, 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;”
427.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Closed-circuit television (CCTV)”
428.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Electrical Filaments or discharge lamps”
429.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Winding Wires; Coaxial cables; 39[Optical Fibre Cable]”
430.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Carbon electrodes”
431.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

410.9003Frames and mountings for spectacles, goggles or the like, and parts thereof
432.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Spectacles [other than corrective]; 8[*Omitted*]”
433.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances]”
434.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Other clock parts”
435.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements”
436.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Clock cases, and parts thereof”
437.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Bamboo furniture”
438.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “111[Coir mattresses, cotton pillows and mattresses]”
439Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Swimming pools and padding pools”
440.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Kitchen gas lighters”
441.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

2.1704Chewing gum / bubble gum and white chocolate, not containing cocoa
3.1804Cocoa butter, fat and oil
4.1805Cocoa powder, not containing added sugar or sweetening matter
5.1806Chocolates and other food preparations containing cocoa
6.1901 90 [other than 1901 10, 1901 20 00]Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905]
7.1905 32Waffles and wafers coated with chocolate or containing chocolate
8.2101 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
9.2106Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, 113[*Omitted*]
442.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

11.18[2202 99 90]Other non-alcoholic beverages
443.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

16.2515 12 20, 2515 12 90Marble and travertine, other than blocks
17.2516 12 00Granite, other than blocks
  
444.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

19.2710Avgas
445.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

23.3213Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, 168[pans or in similar forms or packings [other than poster colour]]
446.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

25.3303Perfumes and toilet waters
26.3304Beauty 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]
27.3305 [other than 3305 9011, 3305 90 19]All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil]
28.3306 [other than 3306 10 10, 3306 10 20]Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)]
29.3307Pre-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; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants
30.3401 30Organic 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
31.3402Organic 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
32.3403Lubricating 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
33.3405Polishes 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
447.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

35.3602Prepared explosives, other than propellant powders; such as Industrial explosives
36.3604Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles
37.3606Ferro-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
38.3811Anti-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
39.3813Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
40.3814Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
41.3819Hydraulic 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
42.3820Anti-freezing preparations and prepared de-icing fluids
43.3918Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics
44.3922Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics
45.3926 [other than 3926 40 11, 3926 90 10]Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and 114[plastic tarpaulins, medical grade sterile disposable gloves, plastic raincoats]]
448.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

48.4013Inner tubes of rubber [other than of a kind used on/in bicycles, cyclerickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]
49.4016 [other than 4016 92 00]Other articles of vulcanised rubber other than hard rubber (115[other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine])
50.4017Hard rubber (for example ebonite) in all forms, 170[other than waste and scrap]; articles of hard rubber
51.4201Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material
52.4202Trunks, 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; travellingbags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, to-bacco- 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 School satchels and bags other than of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags of other materials excluding wicker work or basket work]
53.4203Articles of apparel and clothing accessories, of leather or of composition leather
54.4205Other articles of leather or of composition leather
55.4206Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons
56.4303Articles of apparel, clothing accessories and other articles of furskin
57.4304Articles of artificial fur
58.4410Particle board, Oriented Strand Board (OSB) 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
59.4411Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards
60.4412Plywood, veneered panels and similar laminated wood
61.4413Densified wood, in blocks, plates, strips, or profile shapes
62.4414Wooden frames for paintings, photographs, mirrors or similar objects
63.4418Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
64.4421Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware
65.4814Wall paper and similar wall coverings; window transparencies of paper
66.6702Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit
67.6703Wool or other animal hair or other textile materials, prepared for use in making wigs or the like
68.6704Wigs, 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
69.6801Setts, curbstones and flagstones, of natural stone (except slate)
70.6802171[All goods of marble or granite [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]]
71.6803Worked slate and articles of slate or of agglomerated slate
72.6807Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)
73.6808Panels, 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
74.6809Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented
75.6810Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering
76.6812Fabricated 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
77.6813Friction 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
78.6814Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials
79.6815Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included
80.6901Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths
81.6904Ceramic flooring blocks, support or filler tiles and the like
82.6905Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods
83.6906Ceramic pipes, conduits, guttering and pipe fittings
84.6907Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like,  whether or not on a backing; finishing ceramics
85.6909Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture 117[*Omitted*]
86.6910Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures
449.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

88.6914Other ceramic articles
89.7003Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
90.7004Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
91.7005Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
92.7006 00 00Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials
93.7007Safety glass, consisting of toughened (tempered) or laminated glass
94.7008Multiple-walled insulating units of glass
95.7009Glass mirrors, whether or not framed, including rear-view mirrors
96.7011Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like
97.7014Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked
98.7016Paving 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 smallwares, 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
99.7020Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]
100.7321Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel
101.7322Radiators 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
102.7324Sanitary ware and parts thereof of iron and steel
103.7418All goods other than utensils i.e. sanitary ware and parts thereof of copper
104.7419Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00
105.7610 10 00Doors, windows and their frames and thresholds for doors
106.7615All goods other than utensils i.e. sanitary ware and parts thereof
107.8212Razors and razor blades (including razor blade blanks in strips)
108.8214Other 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 paper knives, pencil sharpeners and blades thereof]
109.8302Base 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
110.8303Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal
111.8304Filing 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
450.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

113.8310Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405
451.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Spark-ignition reciprocating or rotary internal combustion piston engine"
452.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “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], concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]”
455.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

118.8414Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters
456.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

121.8419Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89 20],  Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30],  Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70]; parts [8419 90]
455.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

123.8423Electric or electronic weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds
124.8424Fire extinguishers
125.8427Fork-lift trucks; other works trucks fitted with lifting or handling equipment
126.8428Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)
127.8429Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers
128.8430Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers
129.8443Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle
456.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

131.8472Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewriters, electric or non-electric, Perforating or stapling machines (staplers), pencil sharpening machines]
132.8476Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines
133.8478Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter
134.8479Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00]
457.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings 173[*Omitted*]; 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)”
458.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

136.8484Gaskets 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
137.8504Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)]
138.8506Primary cells and primary batteries
459.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)before it was read as:-

144.8512Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles
145.8513Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512
460.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

147.8517ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40]
148.8518Single loudspeakers, mounted in their enclosures [8518 21 00], Audiofrequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00]
149.8519Sound recording or reproducing apparatus
150.8522Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521
461.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)before it was read as:-

 “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 cameras recorders [other than CCTV]”

462.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)before it was read as:-

152.8526Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
153.8527Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
463.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)before it was read as:-

155.8529Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528
156.8530Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)
157.8531Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530
158.8536Electrical 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, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for 41[optical fibres, optical fibre bundles or cables]
159.8537Boards, 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
160.8539Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps]
161.8544Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; 42[Optical Fibre Cables]]
162.8545Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon)
163.8547Insulating 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
464.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)before it was read as:-

172.8710Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
465

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017)before it was read as:-

178.9004Goggles
179.9005Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy
180.9006Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of  heading 8539
181.9007Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
182.9008Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers
183.9010Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens
184.9011Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection
185.9012Microscopes other than optical microscopes; diffraction apparatus
186.9013Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter
187.9014Direction finding compasses; other navigational instruments and appliances
188.9015

Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical

instruments and appliances, excluding compasses; rangefinders

189.9016Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights
190.9022Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for \ including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light
191.9023Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses
192.9101Wrist-watches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal
193.9102Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101
194.9104Instrument panel clocks and clocks of a similar type   for vehicles, aircraft, spacecraft or vessels
195.9106Time 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)
196.9107Time switches with clock or watch movement or with synchronous motor
197.9108Watch movements, complete and assembled
198.9110Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements
199.9111Watch cases and parts thereof
200.9112Cases for other than clocks, and parts thereof
201.9113Watch straps, watch bands and watch bracelets, and parts thereof
202.9114Other watch parts
203.9201Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments
204.9202Other string musical instruments (for example, guitars, violins, harps)
205.9205Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
206.9206 00 00Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
207.9207Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
208.9208Musical 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
209.9209Parts (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
466.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

211.9401Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
212.9403Other furniture [other than bamboo furniture] and parts thereof
213.9404Mattress 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
214.9405Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
467.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

216.9505Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
217.9506Articles and equipment for general physical exercise, gymnastics, athletics
218.9508Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]
468.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

220.9602Worked 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
221.9611Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; handoperated composing sticks and hand printing sets incorporating such composing sticks
222.9613Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof [121[other than flints, wicks or Kitchen gas lighters]]
469.

Omitted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-

225.9617Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners
226.9618Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing
470.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “-”
471.Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:-  “of metal clad with precious metal”
472.

Substituted Vide Notification No. 43/2017- Integrated Tax (Rate), dated 14-11-2017 (w.e.f. 15-11-2017) before it was read as:- “[(b) The phrase “registered brand name” means,-

(A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999. irrespective of whether or not the brand is subsequently deregistered;

(B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957;

(C) a brand registered as on the 15th May2017 under any law for the time being in force in any other country.]”

473.Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018
474.Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018
475.Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018
476.Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018
477.Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018
478.Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018
479.Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018
480.Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018
481.Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018
482.Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018
483.Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018
484.Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018
485.Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018
486.Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018
487.Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018
488.Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018
489.Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018
490.Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018
491.Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018
492.Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018
493.Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018
494.Omitted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "to household domestic consumers or"
495.Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as,  "Grass, leaf or reed or fibre products, including mats, pouches, wallets"
496.Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "Corduroy fabrics"
497.Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "6309"
498.Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "28"
499.Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "29"
500.

Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as,

86[99A4419Tableware and Kitchenware of wood]
501Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018
502.

Omitted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as,

103.4601Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials
1044602Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah

 

  
503.Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "88[Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806]"
504.Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "groundnut sweets and gajak"
505.Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "Preparations for use on the hair]"
506.

Omitted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as,

99.3826Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals
507.

Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as,

333[236A7324Sanitary ware and parts thereof, of iron and steel]
508.Inserted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018,
509.Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "419[Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers]"
510.Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "Motor vehicles for the transport of ten or more persons, including the driver"
511.

Omitted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as,

2.7102Diamonds, whether or not worked, but not mounted or set [122[other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds]]
512.Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]"
513.Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]"
514.Omitted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "[other than bangles of lac/shellac]"
515.Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "Imitation jewellery"
516.Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "123[Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds]"
517.Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped"
518..Substituted vide Notification No. 7/2018-Integrated Tax (Rate) Dated 25-01-2018, before it was read as, "Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped"
   

519. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018  w.e.f. 27-07-2018

520. Substituted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as

“123.2515 [Except 2515 12 10, 2515 12 20, 2515 12 90]Ecaussine and other calcareous monumental or building stone;  alabaster [other than marble and travertine]”

 

 

521. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

522. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

523. Substituted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “Coir mats, matting and floor covering”

524. Substituted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “496[Corduroy fabrics, velvet fabrics]”

525. Substituted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018  w.e.f. 27-07-2018 before it was read as

“61Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding ? 1000 per piece”

526. Substituted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “500”

527. Substituted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “Biomass briquettes”

528. Omitted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as

80[57B2809Fertilizer grade phosphoric acid]

529. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

530. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018  w.e.f. 27-07-2018

531. Omitted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018  w.e.f. 27-07-2018before it was read as

“147.5801503[Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806]”

532. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

533. Substituted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018  w.e.f. 27-07-2018 before it was read as

“98[195A8424Nozzles for drip irrigation equipment or nozzles for sprinklers]”

534. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

535. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

536. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

537. Substituted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as

“9619Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material “

538. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

539. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018  w.e.f. 27-07-2018

540. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018  w.e.f. 27-07-2018

541. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018  w.e.f. 27-07-2018542. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

543. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018  w.e.f. 27-07-2018

544. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

545. Substituted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018  w.e.f. 27-07-2018 before it was read as  “Other articles of copper]”

546. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018  w.e.f. 27-07-2018

547. Substituted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018  w.e.f. 27-07-2018 before it was read as  “Calendering or other rolling machines, other than for metals or glass, and cylinders therefor”

548. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018  w.e.f. 27-07-2018

549. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

550. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

551. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

552. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

553. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

554. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

555. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

556. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

557. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

558. Substituted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 

“9607Slide fasteners and parts thereof”

559. Inserted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018

560. Omitted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as

“20.3208Paints 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
21.3209Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
22.3210Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
   

561. Omitted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as

24.3214Glaziers’ 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”

 

562. Omitted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018  w.e.f. 27-07-2018 before it was read as

“120.8418Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415”

 

563. Omitted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as

 

“130.8450Household or laundry-type washing machines, including machines which both wash and dry”

564. Substituted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “Electric accumulators, including separators therefor, whether or not rectangular (including square)”

565. Omitted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as

“140.8508Vacuum cleaners
141.8509Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 345[other than wet grinder consisting of stone as a grinder]
142.8510Shavers, hair clippers and hair-removing appliances, with selfcontained electric motor”

 

566. Omitted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018  w.e.f. 27-07-2018 before it was read as

“146.8516Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545”

 

567. Substituted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as "119[ other than computer monitors not exceeding 20 inches] 346[and set top box for television]

568. Omitted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018  w.e.f. 27-07-2018 before it was read as

167.8705Special 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)

 

569. Omitted vide  Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018    w.e.f. 27-07-2018 before it was read as

171.8709Works 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

570. Omitted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018   w.e.f. 27-07-2018 before it was read as

175.8716Trailers 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]

 

571. Omitted vide Notification No. 19/2018-Integrated Tax (Rate) dated 26-07-2018    w.e.f. 27-07-2018 before it was read as

224.9616Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations

 

572. Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as

“23.0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen 334[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]

24.0711Vegetables 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”

 

573. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019

574. Re-numbered vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “69[198A]”

9i/.lnjM gy

575. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019

576. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “63 [other than 6309]”

577. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “Footwear having a retail sale price not exceeding ? 526[1000] per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.”

578. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as

335[225A6815Fly ash bricks or fly ash aggregate wth 90 percent or more fly ash content]

579. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019

580. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019

581. Re-numbered vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “477[243A]

582. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019

583. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018  w.e.f. 01-01-2019

584. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018  w.e.f. 01-01-2019

585. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018  w.e.f. 01-01-2019

586. Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as

587. Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as

126.4904 00 00Music, printed or in manuscript, whether or not bound or illustrated”

 

588. Re-numbered vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 90[“171A”]

589. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019

590. Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “Walking-sticks, seat-sticks,”

591. Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018  w.e.f. 01-01-2019 before it was read as

177.6815376[*Omitted*] and fly ash blocks

 

592. Re-numbered vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “221[121A]

593. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018  w.e.f. 01-01-2019

594. Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018  w.e.f. 01-01-2019 before it was read as

“142.4502Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
143.4503Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom
144.4504Agglomerated cork (with or without a binding substance) and articles of agglomerated cork”

 

595. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as ”423[Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws]”

596. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019

597. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019

598. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “68 cm”

599. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “20 inches”

600 Re-numbered vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “326[440A]

601. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019

602. Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as

47.4012Retreaded or used tyres and flaps

 

603. Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as

“135.8483457[Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)]”

 

604 Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019

605. Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as

151.8525461[Digital cameras and video camera recorders [other than CCTV]]

 

606. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “20 inches” 

607. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “68 cm”

608. Substituted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read

“174.8714Parts and accessories of vehicles of headings 8711 and 8713”

 

609. Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018  w.e.f. 01-01-2019 before it was read

“215.950443[Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90]]”

610. Inserted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019

611. Inserted vide Notification No. 08/2019- Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01.04.2019

612. Inserted vide Notification No. 12/2019- Integrated Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019

613. Inserted vide Notification No. 12/2019- Integrated Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019

614. Omitted vide Notification No. 12/2019- Integrated Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019 before it was read as

“206.87Electrically operated vehicles, including two and three wheeled electric motor vehicles”

615. Inserted vide Notification No. 12/2019- Integrated Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019

616. Omitted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as

“63[33A0813Tamarind, dried]”

617. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019

618. Substituted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as

“576[63[other than 6305 32 00, 6309]]”

619. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019

620. Omitted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as

“235.8601Rail locomotives powered from an external source of electricity or by electric accumulators
236.8602Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof
237.8603Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
238.8604Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)
239.8605Railway 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)
240.8606Railway or tramway goods vans and wagons, not self-propelled
241.8607Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof
242.8608Railway 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”

621. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019

622. Omitted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as

“336[201A8509Wet grinder consisting of stone as a grinder]”

623. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019

624. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019

625. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019

626. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019

627. Substituted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as

“Cars for physically handicapped persons, subject to the following conditions:

a) 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 are capable of being used by the physically handicapped persons; and

b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.”

628. Omitted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as

“446.558[9607 20 00Parts of slide fasteners]”

629. Inserted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019

630. Omitted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as

“3.7103512[Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]]”
“4.7104513[Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]”

631. Substituted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as

“517[Semi-precious stones, unworked or simply sawn or roughly shaped]”

632. Omitted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as

“492[2A7103Precious stones (other than diamonds), ungraded precious stones (other than diamonds)]”

633. Substituted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as

“518[Synthetic or reconstructed semi-precious stones, unworked or simply sawn or roughly shaped]”

634. Omitted vide Notification No. 14/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as

“493[4.7104Synthetic or reconstructed precious stones]”

 

635. Omitted vide Notification No.26/2019-Integrated Tax (Rate) dated 30-12-2019 w.e.f. 01-01-2020 before it was read as

 

“621[80AA3923 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]”
   

 

636. Omitted vide Notification No.26/2019-Integrated Tax (Rate) dated 30-12-2019 w.e.f. 01-01-2020 before it was read as

“589[171A6305 32 00Flexible intermediate bulk containers]”

 

637. Inserted vide Notification No.26/2019-Integrated Tax (Rate) dated 30-12-2019 w.e.f. 01-01-2020

638. Inserted vide Notification No.26/2019-Integrated Tax (Rate) dated 30-12-2019 w.e.f. 01-01-2020

 

639. Omitted vide Notification No. 1/2020-Integrated Tax (Rate) dated 21-02-2020 w.e.f. 01-03-2020 before it was read as

"242.-

Lottery run by State Governments

Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.

Explanation 2.-

(1) “Lottery run by State Governments” means a lottery not allowed to be sold in any state other than the organising state.

(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010."

640. Substituted vide Notification No. 1/2020-Integrated Tax (Rate) dated 21-02-2020 w.e.f. 01-03-2020 before it was read as

"228.470[Any Chapter]

Lottery authorized by State Governments

Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.

Explanation 2.-

(1) “Lottery authorized by "State Governments” means a lottery which is authorized to be sold in State(s) other than the organising state also.

(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010."

641. Omitted vide NOTIFICATION No. 03/2020-Intergrated Tax (Rate) dated 25-03-2020 w.e.f. 01-04-2020 before it was read as

"187.3605 00 10

Handmade safety matches

Explanation.– For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: -

(i) frame filling;

(ii) dipping of splints in the composition for match heads;

(iii) filling of boxes with matches;

(iv) pasting of labels on match boxes, veneers or cardboards;

(v) packaging"

642. Inserted vide NOTIFICATION No. 03/2020-Intergrated Tax (Rate) dated 25-03-2020 w.e.f. 01-04-2020

643. Omitted vide NOTIFICATION No. 03/2020-Intergrated Tax (Rate) dated 25-03-2020 w.e.f. 01-04-2020 before it was read as

"202.8517Telephones for cellular networks or for other wireless networks
203.85Parts for manufacture of Telephones for cellular networks or for other wireless networks"

644. Omitted vide NOTIFICATION No. 03/2020-Intergrated Tax (Rate) dated 25-03-2020 w.e.f. 01-04-2020 before it was read as

"73.3605Matches (other than handmade safety matches [3605 00 10])"

645. Substituted vide NOTIFICATION No. 03/2020-Intergrated Tax (Rate) dated 25-03-2020 w.e.f. 01-04-2020 before it was read as

"425[Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks]]"

646. Substituted vide Notification No. 01/2021 – Integrated Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021 before it was read as “4016 or 9503”

647. Inserted vide Notification No. 01/2021 – Integrated Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021

648. Inserted vide  Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

649. Omitted vide  Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as

"138.26 [other than 2619, 2620, 2621]All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste]
139.2601Iron ores and concentrates, including roasted iron pyrites
140.2602Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
141.2603Copper ores and concentrates.
142.2604Nickel ores and concentrates.
143.2605Cobalt ores and concentrates.
144.2606Aluminium ores and concentrates.
145.2607Lead ores and concentrates.
146.2608Zinc ores and concentrates.
147.2609Tin ores and concentrates.
148.2610Chromium ores and concentrates."

650. Inserted vide  Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

651. Omitted vide  Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as

"148[187A3915Waste, parings or scrap, of plastics]"

652. Omitted vide  Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as

"234.12[84, 85 or 94]

Following renewable energy devices & parts for their manufacture

(a) Bio-gas plant

(b) Solar power based devices

(c) Solar power generating system

(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

28[(h) Photo voltaic cells, whether or not assembled in modules or made up into panels]

580[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. 8/2017-Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(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.]"

653. Inserted vide  Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

654. Inserted vide  Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

655. Substituted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as "Bio-diesel"

656. Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as

"122.4819Cartons, boxes and cases of corrugated paper or paper board"

657. Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as

"127.4906 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
128.4907Unused 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 87[similar documents of title [other than Duty Credit Scrips]]
129.4908Transfers (decalcomanias)
130.4909Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
131.4910Calendars of any kind, printed, including calendar blocks
132.4911Other 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"

658. Inserted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

659. Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as

"623[205A8601Rail locomotives powered from an external source of electricity or by electric accumulators
205B8602Other rail locomotives; locomotive tenders; such as Dieselelectric locomotives, Steam locomotives and tenders thereof
205C8603Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
205D8604Railway 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)
205E8605Railway 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)
205F8606Railway or tramway goods vans and wagons, not selfpropelled
205G8607Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof
205H8608Railway 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]"

660. Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as

"232.9608Pens [other than Fountain pens, stylograph pens]"

661. Inserted vide  Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

662. Inserted vide  Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

663. Inserted vide  Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

663. Inserted vide  Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

664. Inserted vide  Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

665. Inserted vide  Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

668. Inserted vide  Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

669. Inserted vide  Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

670. Inserted vide  Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021671. Inserted vide  Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

672. Substituted vide  Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as

"337[153A4819 20Cartons, boxes and cases of non-corrugated paper or paper board]"

6734. Inserted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

674. Inserted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

675. Inserted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

676. Inserted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

677. Inserted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

678. Inserted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

679. Inserted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

680. Inserted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

681. Inserted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

682. Inserted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

683. Inserted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

684. Inserted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

685. Inserted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

686. Inserted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021

687. Substituted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as "Fountain pens, stylograph pens 40[*Omitted*]"

688. Omitted vide Notification NO. 13/2021-Integrated Tax (Rate) dated 27-10-2021 before it was read as 

"338[243Any ChapterPermanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software]"

689. Inserted vide Notification NO. 13/2021-Integrated Tax (Rate) dated 27-10-2021

690. Omitted vide Notification NO. 13/2021-Integrated Tax (Rate) dated 27-10-2021 before it was read as "in respect of Information Technology software"

691. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “0303, 0304, 0305, 0306, 0307, 0308”

692. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa”

693. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Edible products of animal origin, not elsewhere specified or included”

694. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.”

695. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 67[other than cotton seed oil cake]”

696. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.

2518 10 dolomite, Not calcined or sintered”

697. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

650[186A.3826Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel]

698. Inserted vide Notification NO. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 

699. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “8419 19”

700. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“244.8802Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.”

701. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “8803” & “Parts of goods of heading 8802”

702. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “9405 50 31”

703. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), 78[*Omitted*]  Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]”

704. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.”

705 Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Edible mixtures or preparations of  animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516”

706. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included”

707. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Sausages and similar products, of meat, meat offal or blood; food preparations based on these products”

708. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Other prepared or preserved meat, meat offal or blood”

709. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.”

710. Inserted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022

711. Omitted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“49.16[2202 99 90]

Tender coconut water 82[put up in unit container and, -

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]]”

712. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Carpets and other textile floor coverings, tufted, whether or not made up”

713. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “7419 99 30”

714. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “9405, 9405 50 31”

715. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or handdecorated manufactured articles; collages and similar decorative plaques”

716. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

717. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as 

340[26B2516 12 00Granite, other than blocks]

 

718. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

661[26C2601Iron ores and concentrates, including roasted iron pyrites.]

 

719. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

662[26D2602Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.]

 

720. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

663[26E2603Copper ores and concentrates.]

 

721. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

664[26F2604Nickel ores and concentrates.]

 

 

722. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

665[26G2605Cobalt ores and concentrates.]

 

 

 

723. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

666[26H2606Aluminium ores and concentrates.]

 

 

 

724. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

 

667[26I2607Lead ores and concentrates.]

 

 

725. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

668[26J2608Zinc ores and concentrates.]

 

 

 

726. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

669[26K2609Tin ores and concentrates.]

 

 

 

727. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

 

670[26L2610Chromium ores and concentrates.]

 

 

728. Inserted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 

729. Inserted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 

730. Inserted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 

 

731. Omitted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“41.30Nicotine polacrilex gum”

732. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators”

733. Inserted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022

734. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like”

735. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)”

736. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, 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]”

737. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “417[8419]

738. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils”

739. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above”

740. Inserted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022

741. Inserted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022

742. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“383.8525427[Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras 597[digital cameras and video camera recorders[other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc]]”

743. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

428[Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]]”

744. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Diodes,  transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes  (LED); mounted piezoelectric crystals”

745. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “8548”

746. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter”

747. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Apparatus based on the use of X-rays or of alpha, beta or gamma 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”

748. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates 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; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]”

749. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]”

750. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as

“Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners”

751. Inserted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022

752. Inserted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022

 

753. Substituted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “8802”

754. Omitted vide NOTIFICATION NO. 21/2021-Integrated Tax (Rate) dated 31-12-2021 w.e.f. 01-01-2022 before it was read as

“225.64577[Footwear of sale value not exceeding ? 1000 per pair]

755. Inserted vide NOTIFICATION NO. 21/2021-Integrated Tax (Rate) dated 31-12-2021 w.e.f. 01-01-2022

756. Omitted vide NOTIFICATION No. 01/2022-Integrated Tax (Rate) dated 31-03-2022 w.e.f. 01-04-2022 before it was read as,

“579[225B6815Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks]
226.6901 00 10Bricks of fossil meals or similar siliceous earths
227.6904 10 00Building bricks
228.6905 10 00Earthen or roofing tiles”

757. Inserted vide NOTIFICATION No. 01/2022-Integrated Tax (Rate) dated 31-03-2022 w.e.f. 01-04-2022

758. Inserted vide NOTIFICATION No. 01/2022-Integrated Tax (Rate) dated 31-03-2022 w.e.f. 01-04-2022

759. Inserted vide NOTIFICATION No. 01/2022-Integrated Tax (Rate) dated 31-03-2022 w.e.f. 01-04-2022

760. Inserted vide NOTIFICATION No. 01/2022-Integrated Tax (Rate) dated 31-03-2022 w.e.f. 01-04-2022

761. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “and"

762. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

763Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

764Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]”

765. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]”

 

766.. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

767Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

59[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]”

768. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]”

 

769. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“and put up in unit container and, -

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]”

770. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

60[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]”

771. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE

772. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

341[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]”

773. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

61[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]”

774. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]”

775. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]”

776. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]”

777.Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]”

778. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]”

779. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]”

780. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]”

781. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]”

782. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]”

783. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]”

784. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]”

785. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]”

786. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

[put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]”

 

787. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

788Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

789Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“other than those put up in unit container and,-

(a) bearing a registered brand name; or 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]”

790. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“163.2706Tar distilled from coal, from lignite or from peat”

791. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

792Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “put up in unit containers and bearing a brand name”

793. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

342[197A4107Leather 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]
197B4112Leather 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
197C4113Leather 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
197D4114Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
197E4115Composition 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]”

794. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “put up in unit container and bearing a brand name”

795. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

796. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

232.699[8419 12]Solar water heater and system
233.8437Machines 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

 

797. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

149[234A84 or 85

358[E-waste

Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer]

 

798. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

619[234C8509Wet grinder consisting of stone as grinder]”

 

799. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

800Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“(1) Orthopaedic appliances falling under heading No. 90.21 of the First Schedule”

801. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

802. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“put up in unit container and, -

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]”

803. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“put up in unit container and,-

(a) bearing a registered brand name; or 

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]”

804. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

805. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

368[70.3215All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink]”

806. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

807. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

808. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

809. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

810. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022811Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“120.4811Aseptic packaging paper”

812. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022813Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks”

814. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

815. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

192.8413Power 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
193.8414 20 10Bicycle pumps”

 

816.. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

817. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

 

"195.8414 90 12Parts of air or vacuum pumps and compressors of bicycle pumps"

818Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437 343[;parts [8433 90 00]]”

819. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

820. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

205.8539LED lamps

 

821. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

217.9017 20Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments

 

822. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

221.9021379[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 orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]]

 

823. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

226.9405LED lights or fixtures including LED lamps
227.9405LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)”

 

824. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars”

825. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

826Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “[Other than aseptic packaging paper]”

827. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022828Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

[other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content]”

829. Re-Numbered vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “269[301A]

830. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

831Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“[other than paper knives, pencil sharpeners and blades therefor]”

832. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

833Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60]”

834. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

835. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

836.Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

837. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022838Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

839Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

840. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “[other than wet grinder consisting of stone as a grinder]”

841. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “[other than Light-Emitting Diode (LED) Light Sources]”

842. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

843Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter”

844. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

“LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)”

845. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “516[All goods]”

846. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

633[Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport]

847. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

848. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

849. Inserted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022

850. Substituted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,

124[(ii) (a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.

472[((b) The phrase “registered brand name” means,-

(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;

(B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957);

(C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country]”

851. Substituted vide NOTIFICATION NO. 12/2022-Integrated Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, 

"Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)"

852. Substituted vide NOTIFICATION NO. 12/2022-Integrated Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, 

"Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake]"

853. Substituted vide NOTIFICATION NO. 12/2022-Integrated Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, "Fruit pulp or fruit juice based drinks"

854. Substituted vide NOTIFICATION NO. 12/2022-Integrated Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, 

"Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners"

855. Substituted vide NOTIFICATION NO. 12/2022-Integrated Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, 

“Ethyl alcohol and other spirits, denatured, of any strength 538[[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]]

856. Substituted vide NOTIFICATION NO. 03/2023- Integrated Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023 before it was read as, 

"Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled"

857. Inserted vide NOTIFICATION NO. 03/2023- Integrated Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023

858. Inserted vide NOTIFICATION NO. 03/2023- Integrated Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023