Sales Tax/VAT : Doing Business In Maharashtra

Schedules

S. No.

Chapter / Heading / Sub-heading / Tariff item

Description of Goods

CGST Rate (%)

SGST / UTGST Rate (%)

IGST Rate(%)

Compensation Cess

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

All goods [other than fresh or chilled] pre-packaged and labelled.

2.5%

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

All goods [other than fresh or chilled] pre-packaged and labelled.

2.5%

[Omitted]

[Omitted

[Omitted]

0401

Ultra High Temperature (UHT) milk

2.5%

0402

Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk
powder, milk food for babies [other than condensed milk]

2.5%

0403

Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing
added fruit, nuts or cocoa

2.5%

0403

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

2.5%

0404

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included

2.5%

0406

Chena or paneer pre-packaged and labelled

2.5%

0408

Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing
added sugar or other sweetening matter.

2.5%

0409

Natural honey pre-packaged and labelled

2.5%

0410

Insects and other edible products of animal origin, not
elsewhere specified or included

2.5%

0502

Pigs', hogs' or boars' bristles and hair; badger hair and
other brush making hair; waste of such bristles or hair.

2.5%

0504

All goods [other than fresh or chilled] pre-packaged and labelled.

2.5%

0505

Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder
and waste of feathers or parts of feathers

2.5%

0507
[Except 050790]

Ivory, tortoise-shell, whalebone and whalebone hair,
horns, unworked or simply prepared but not cut to shape; powder and waste of these products.

2.5%

0508

Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply
prepared but not cut to shape, powder and waste thereof.

2.5%

0510

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh,
chilled, frozen or otherwise provisionally preserved.

2.5%

0511

Animal products not elsewhere specified or included; dead
animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.

2.5%

Herb, bark, dry plant, dry root, commonly known as
jaribooti and dry flower

2.5%

[Omitted]

0713

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

2.5%

0714

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

2.5%

0801

Cashew nuts, whether or not shelled or peeled,
desiccated coconuts

2.5%

0802

Dried areca nuts, whether or not shelled or peeled

2.5%

0802,
0813

Dried chestnuts (singhada), whether or not shelled or peeled

2.5%

29A

0802

Walnuts, whether or not shelled

2.5%

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

2.5%

30A

0804

Mangoes sliced, dried

2.5%

0806

Grapes, dried, and raisins

2.5%

0811

Fruit and nuts, uncooked or cooked by steaming or boiling
in water, frozen, whether or not containing added sugar or other sweetening matter

2.5%

0812

Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for
immediate consumption

2.5%

33A

[Omitted]

0814

Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in
sulphur water or in other preservative solutions

2.5%

0901

Coffee roasted, whether or not decaffeinated coffee
husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]

2.5%

0902

Tea, whether or not flavoured [other than unprocessed
green leaves of tea

2.5%

0903

Maté

2.5%

0904

Pepper of the genus Piper; dried or crushed or ground
fruits of the genus Capsicum or of the genus Pimenta

2.5%

0905

Vanilla

2.5%

0906

Cinnamon and cinnamon-tree flowers

2.5%

0907

Cloves (whole fruit, cloves and stems)

2.5%

0908

Nutmeg, mace and cardamoms

2.5%

0909

Seeds of anise, badian, fennel, coriander, cumin or
caraway; juniper berries [other than of seed quality]

2.5%

0910 [other
than 0910 11
10, 0910 30
10]

Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices

2.5%

All goods i.e. cereals pre-packaged and labelled.

2.5%

1001

Wheat and meslin pre-packaged and labelled.

2.5%

1002

Rye pre-packaged and labelled.

2.5%

1003

Barley pre-packaged and labelled.

2.5%

1004

Oats pre-packaged and labelled.

2.5%

1005

Maize (corn) pre-packaged and labelled.

2.5%

1006

Rice pre-packaged and labelled.

2.5%

1007

Grain sorghum pre-packaged and labelled.

2.5%

1008

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

2.5%

1101

Wheat or meslin flour pre-packaged and labelled.

2.5%

1102

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

2.5%

1103

Cereal groats, meal and pellets, including suji and dalia pre-packaged and labelled.

2.5%

1104

Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground
[other than hulled cereal grains]

2.5%

1105

Meal, powder, Flour flakes, granules and pellets of potatoes pre-packaged and labelled.

2.5%

1106

Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split {0713}], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 pre-packaged and labelled.

2.5%

[Omitted]

0713

Guar gum refined split

2.5%

1109 00 00

Wheat gluten, whether or not dried

2.5%

All goods other than of seed quality

2.5%

1201

Soya beans, whether or not broken other than of seed quality.

2.5%

1202

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

2.5%

1203

Copra

2.5%

1204

Linseed, whether or not broken other than of seed quality.

2.5%

1205

Rape or colza seeds, whether or not broken other than of
seed quality.

2.5%

1206

Sunflower seeds, whether or not broken other than of seed
quality

2.5%

1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds,
Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality

2.5%

1208

Flour and meals of oil seeds or oleaginous fruits, other
than those of mustard

2.5%

71A

1209

Tamarind seeds meant for any use other than sowing

2.5%

1210 20 00

Hop cones, ground, powdered or in the form of pellets; lupulin

2.5%

1211

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried,
whether or not cut, crushed or powdered

2.5%

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included

2.5%

1301

Natural gums, resins, gum-resins and oleoresins (for
example, balsams) [other than lac and shellac]

2.5%

1301

Compounded asafoetida commonly known as heeng

2.5%

76A

Tamarind Kernel powder

2.5%

1401

Vegetable materials of a kind used primarily for plaiting
(for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)

2.5%

1404 [other
than 1404 90
10, 1404 90
40, 1404 90
50] [1404 90
60

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

2.5%

78A

1404 or
3305

Mehendi paste in cones

2.5%

1507

Soya-bean oil and its fractions, whether or not refined, but
not chemically modified

2.5%

1508

Ground-nut oil and its fractions, whether or not refined,
but not chemically modified.

2.5%

1509

Olive oil and its fractions, whether or not refined, but not
chemically modified.

2.5%

1510

Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509

2.5%

1511

Palm oil and its fractions, whether or not refined, but not
chemically modified.

2.5%

1512

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically
modified.

2.5%

1513

Coconut (copra), palm kernel or babassu oil and fractions
thereof, whether or not refined, but not chemically modified.

2.5%

1514

Rape, colza or mustard oil and fractions thereof, whether
or not refined, but not chemically modified.

2.5%

1515

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

2.5%

1516

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

2.5%

1517

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

2.5%

1518

Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically
modified, excluding those of heading 1516

2.5%

1701

Beet sugar, cane sugar

2.5%

91A

1701 or 1702

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

2.5%

1702 or
1704

Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana,
groundnut sweets, gajak, khaja, khajuli, anarsa

2.5%

1801

Cocoa beans whole or broken, raw or roasted

2.5%

1802

Cocoa shells, husks, skins and other cocoa waste

2.5%

1803

Cocoa paste whether or not de-fatted

2.5%

1901 20 00

Mixes and doughs for the preparation of bread, pastry and
other baker's wares

2.5%

1902

Seviyan (vermicelli)

2.5%

1903

Tapioca and substitutes therefor prepared from starch, in
the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)

2.5%

98A

1904

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

2.5%

1905

Pizza bread

2.5%

99A

1905 or
2106

Khakhra, Plain chapatti or roti

2.5%

100

1905 40 00

Rusks, toasted bread and similar toasted products

2.5%

100A

2106

Roasted Gram, idli/dosa batter, chutney powder

2.5%

101

2106 90

Sweetmeats

2.5%

101A

2106 90

Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those pre-packaged and labelled.

2.5%

102

2201 90 10

Ice and snow

2.5%

102A

2207

Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)

2.5%

103

2301

Flours, meals and pellets, of meat or meat offal, of fish or
of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves

2.5%

103A

2302

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

2.5%

103B

2302

Rice bran (other than de-oiled rice bran)

2.5%

104

2303

Residues of starch manufacture and similar residues, beet-
pulp, bagasse and other waste of sugar manufacture,brewing or distilling dregs and waste, whether or not in
the form of pellets

2.5%

105

2304

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of
soyabean oil

2.5%

106

2305

Oil-cake and other solid residues, whether or not ground
or in the form of pellets, resulting from the extraction of ground-nut oil.

2.5%

107

2306

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake

2.5%

108

2307

Wine lees; argol

2.5%

109

2401

Tobacco leaves

2.5%

110

2502

Unroasted iron pyrites.

2.5%

111

2503

Sulphur of all kinds, other than sublimed sulphur,
precipitated sulphur and colloidal sulphur

2.5%

112

2504

Natural graphite.

2.5%

113

2505

Natural sands of all kinds, whether or not coloured, other
than metal bearing sands of Chapter 26.

2.5%

114

2506

Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square)
shape.

2.5%

115

2507

Kaolin and other kaolinic clays, whether or not calcined.

2.5%

116

2508

Other clays (not including expanded clays of heading
6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.

2.5%

117

2509

Chalk.

2.5%

118

2510

Natural calcium phosphates, natural aluminium calcium
phosphates and phosphatic chalk.

2.5%

119

2511

Natural barium sulphate (barytes); natural barium
carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.

2.5%

120

2512

Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not
calcined, of an apparent specific gravity of 1 or less.

2.5%

121

2513

Pumice stone; emery; natural corundum, natural garnet
and other natural abrasives, whether or not heat-treated.

2.5%

122

2514

Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular
(including square) shape.

2.5%

123

[2515
(Except 2515 12 10,
2515 12 20,
2515 12 90)
or 6802

Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use

2.5%

123A

2515 11 00

Marble and travertine, crude or roughly trimmed

2.5%

124

2516
[Except 2516 11 00,
2516 12 00]

Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely
cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

2.5%

125

2516 11 00

Granite crude or roughly trimmed

2.5%

126

2517

Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones
heading 2515 or 2516 whether or not heat treated.

2.5%

127

2518

Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; 2518 10 dolomite, Not calcined or sintered

2.5%

128

2519

Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added
before sintering; other magnesium oxide, whether or not pure.

2.5%

129

2520

Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured,
with or without small quantities of accelerators or retarders.

2.5%

130

2521

Limestone flux; limestone and other calcareous stone, of a
kind used for the manufacture of lime or cement.

2.5%

131

2522

Quicklime, slaked lime and hydraulic lime, other than
calcium oxide and hydroxide of heading 2825.

2.5%

132

2524

Asbestos

2.5%

133

2525

Mica, including splitting; mica waste.

2.5%

134

2526

Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.

2.5%

135

2528

Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 (claculated on dry weight)

2.5%

136

2529

Feldspar; leucite, nepheline and nepheline syenite;
fluorspar.

2.5%

137

2530

Mineral substances not elsewhere specified or included.

2.5%

138

Omitted

139

Omitted

140

Omitted

141

Omitted

142

Omitted

143

Omitted

144

Omitted

145

Omitted

146

Omitted

147

Omitted

148

Omitted

149

2611

Tungsten ores and concentrates.

2.5%

150

2612

Uranium or thorium ores and concentrates.

2.5%

151

2613

Molybdenum ores and concentrates.

2.5%

152

2614

Titanium ores and concentrates.

2.5%

153

2615

Niobium, tantalum, vanadium or zirconium ores and
concentrates.

2.5%

154

2616

Precious metal ores and concentrates.

2.5%

155

2617

Other ores and concentrates

2.5%

156

2618

Granulated slag (slag sand) from the manufacture of iron
or steel

2.5%

156A

2621

Fly Ash

2.5%

157

Bio-gas

2.5%

158

2701

Coal; briquettes, ovoids and similar solid fuels
manufactured from coal

2.5%

159

2702

Lignite, whether or not agglomerated, excluding jet

2.5%

160

2703

Peat (including peat litter), whether or not agglomerated

2.5%

161

2704

Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

2.5%

162

2705

Coal gas, water gas, producer gas and similar gases, other
than petroleum gases and other gaseous hydrocarbons

2.5%

163

Omitted

164

2710

(a) kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely,
i. IFO 180 CST
ii. IFO 380 CST iii.Marine Fuel 0.5% (FO)

2.5%

165

2711 12 00,
2711 13 00,
2711 19 00

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non- domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.

2.5%

165A

2711 12 00
2711 13 00,
2711 19 00

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers”;

2.5%

166

Thorium oxalate

2.5%

167

Enriched KBF4 (enriched potassium fluroborate)

2.5%

168

Enriched elemental boron

2.5%

169

Nuclear fuel

2.5%

170

2805 11

Nuclear grade sodium

2.5%

170A

2809

Fertilizer grade phosphoric acid

2.5%

171

2845

Heavy water and other nuclear fuels

2.5%

172

2853

Compressed air

2.5%

173

Insulin

2.5%

174

3002, 3006

Animal or Human Blood Vaccines

2.5%

175

Diagnostic kits for detection of all types of hepatitis

2.5%

176

Desferrioxamine injection or deferiprone

2.5%

177

Cyclosporin

2.5%

178

Medicaments (including veterinary medicaments) used in
bio-chemic systems and not bearing a brand name

2.5%

179

Oral re-hydration salts

2.5%

180

30 or any Chapter

Drugs or medicines including their salts and esters and
diagnostic test kits, specified in List 1 appended to this Schedule

2.5%

181

Formulations manufactured from the bulk drugs specified
in List 2 appended to this Schedule

2.5%

181A

Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or
pharmacopoeia

2.5%

181B

3006

Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes

2.5%

182

3101

All goods i.e. animal or vegetable fertilisers or organic fertilisers pre-packaged and labelled

2.5%

182A

3102

Mineral or chemical fertilisers, nitrogenous, other than
those which are clearly not to be used as fertilizers

2.5%

182B

3103

Mineral or chemical fertilisers, phosphatic, other than
those which are clearly not to be used as fertilizers

2.5%

182C

3104

Mineral or chemical fertilisers, potassic, other than those
which are clearly not to be used as fertilizers

2.5%

182D

3105

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers”;

2.5%

183

Wattle extract, quebracho extract, chestnut extract

2.5%

184

3202

Enzymatic preparations for pre-tanning

2.5%

185

3307 41 00

Agarbatti, lobhan, dhoop batti, dhoop, sambraani

2.5%

186

3402

Sulphonated castor oil, fish oil or sperm oil

2.5%

186A

3816

Dolomite ramming mix

2.5%

186B

386

Bio-diesel supplied to Oil Marketing Companies for
blending with High Speed Diesel

2.5%

187

Omitted

188

4001

Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets
or strip

2.5%

188A

4004 00 00

Waste, parings or scrap of rubber (other than hard rubber)

2.5%

189

4011 30 00

New pneumatic tyres, of rubber of a kind used on aircraft

2.5%

190

4011, 4013

Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled
powered cycle rickshaws

2.5%

191

4016

Erasers

2.5%

191A

4017

Waste or scrap of hard rubber

2.5%

192

4101

Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or
further prepared), whether or not dehaired or split

2.5%

193

4102

Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not
with wool on or split

2.5%

194

4103

Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not
dehaired or split

2.5%

195

4104

Tanned or crust hides and skins of bovine (including
buffalo) or equine animals, without hair on, whether or not split, but not further prepared

2.5%

196

4105

Tanned or crust skins of sheep or lambs, without wool on,
whether or not split, but not further prepared

2.5%

197

4106

Tanned or crust hides and skins of other animals, without
wool or hair on, whether or not split, but not further prepared

2.5%

197A

Omitted

197B

Omitted

197C

Omitted

197D

Omitted

197E

Omitted

198

4401

Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes,
pellets or similar forms

2.5%

198A

4501

Natural cork, raw or simply prepared

2.5%

198A A

4601, 4602

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

2.5%

198B

4707

Recovered waste or scrap of paper or paperboard]

2.5%

199

4801

Newsprint, in rolls or sheets

2.5%

200

4823

Kites, Paper mache articles

2.5%

201

4901

Brochures, leaflets and similar printed matter, whether or
not in single sheets

2.5%

202

5004 to
5006

Silk yarn

2.5%

203

5007

Woven fabrics of silk or of silk waste

2.5%

204

5104

Garneted stock of wool or of fine or coarse animal hair,
shoddy wool

2.5%

205

5105

Wool and fine or coarse animal hair, carded or combed

2.5%

206

5106 to 5110

Yarn of wool or of animal hair

2.5%

207

5111 to
5113

Woven fabrics of wool or of animal hair

2.5%

208

5201 to
5203

Cotton and Cotton waste

2.5%

209

5204

Cotton sewing thread, whether or not put up for retail sale

2.5%

210

5205 to
5207

Cotton yarn [other than khadi yarn]

2.5%

211

5208 to
5212

Woven fabrics of cotton

2.5%

212

5301

All goods i.e. flax, raw or processed but not spun; flax tow
and waste (including yarn waste and garneted stock)

2.5%

213

5302

True hemp (Cannabis sativa L), raw or processed but not
spun; tow and waste of true hemp (including yarn waste and garneted stock)

2.5%

214

5303

All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres
(including yarn waste and garneted stock)

2.5%

215

5305 to
5308

All goods other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn, [including coir pith compost pre-packaged and labelled.

2.5%

216

5309 to
5311

Woven fabrics of other vegetable textile fibres, paper yarn

2.5%

217

5407, 5408

Woven fabrics of manmade textile materials

2.5%

218

5512 to
5516

Woven fabrics of manmade staple fibres

2.5%

218A

5605 00 10

Real zari thread (gold) and silver thread, combined with
textile thread

2.5%

218B

5607

Jute twine, coir cordage or ropes

2.5%

218C

5608

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

2.5%

218D

5609

Products of coir

2.5%

219

5702,
5703,
5705

Coir mats, matting, floor covering and handloom durries

2.5%

219A

5801

All goods

2.5%

219A A

5806

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

2.5%

219B

5808

Saree fall

2.5%

220

5809, 5810

Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass
beads, badla, gizai

2.5%

221

Knitted or crocheted fabrics [All goods]

2.5%

222

61 or 6501
or 6505

Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000
per piece

2.5%

223

Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece

2.5%

224

63 [other than 6305 32
00, 6309]

Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece

2.5%

224A

6309 or
6310

Worn clothing and other worn articles; rags

2.5%

225

Omitted

225A

6602 00 00

Walking-sticks including seat sticks

2.5%

Omitted

228A

7001

Cullet or other waste or scrap of glass

2.5%

229

7018

Glass beads.

2.5%

230

Omitted

230A

8407 10 00,
8411

Aircraft engines

2.5%

231

8413, 8413
91

Hand pumps and parts thereof

2.5%

232

Omitted

233

Omitted

234

Omitted

234A

Omitted

234B

8504

Charger or charging station for Electrically operated
vehicles

2.5%

234C

Omitted

235

[Omitted]

236

[Omitted]

237

[Omitted]

238

[Omitted]

239

[Omitted]

240

[Omitted]

241

[Omitted]

242

[Omitted]

242A

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

2.5%

243

8713

Carriages for disabled persons, whether or not motorised
or otherwise mechanically propelled

2.5%

243A

8714 20

Parts and accessories of carriage for disabled persons]

2.5%

243B

88 or Any other chapter

Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables
required for launch vehicles and satellites and payloads

2.5%

244

8802 or
8806

Other aircraft (for example, helicopters, aeroplanes)
except the items covered in Sl. No. 383 in Schedule III, other than for personal use

2.5%

245

8807

Parts of goods of heading 8802 or 8806 (except parts of
items covered in Sl. No. 383 in Schedule III)

2.5%

246

8901

Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or
goods

2.5%

247

8902

Fishing vessels; factory ships and other vessels for
processing or preserving fishery products

2.5%

248

8904

Tugs and pusher craft

2.5%

249

8905

Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or
submersible drilling or production platforms

2.5%

250

8906

Other vessels, including warships and lifeboats other than
rowing boats

2.5%

251

8907

Other floating structures (for example, rafts, tanks, coffer-
dams, landing-stages, buoys and beacons)

2.5%

252

Any chapter

Parts of goods of headings 8901, 8902, 8904, 8905, 8906,
8907

2.5%

253

Coronary stents and coronary stent systems for use with
cardiac catheters

2.5%

254

90 or any other
Chapter

Artificial kidney

2.5%

255

90 or 84

Disposable sterilized dialyzer or micro barrier of artificial
kidney

2.5%

255A

9021

Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aids]”;

2.5%

256

90 or any other Chapter

Parts of the following goods, namely:-
(i)        Crutches;
(ii)       Wheel chairs;
(iii)      Walking frames;
(iv)      Tricycles;
(v)       Braillers; and
(vi)      Artificial limbs

2.5%

257

90 or any other
Chapter

Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule

2.5%

257A

9404

Cotton quilts of sale value not exceeding Rs. 1000 per piece

2.5%

257B

9401 10 00

Aircraft seats

2.5%

258

9405

Kerosene pressure lantern

2.5%

259

9405 91 00,
9405 92 00
or 9405 99
00

Parts of kerosene pressure lanterns including gas mantles

2.5%

259A

9503

Toy ballons made of natural rubber latex]

2.5%

259B

9507

Fishing hooks

2.5%

259C

9601

Worked corals other than articles of coral

2.5%

260

9603 other
than 9603 10
00

Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without
handles

2.5%

261

9704

Postage or revenue stamps, stamp-postmarks, first-day
covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907

2.5%

262

9705

Numismatic coins

2.5%

263

9804

Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for
personal use.

2.5%

263A

Any Chapter

Rosaries, prayer beads or Hawan samagri

2.5%

264

Omitted

4601 and 4602

Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth,
korai mat]

2.5 %

4823

Articles made of paper mache

2.5 %

5607, 5609

Coir articles

2.5 %

10*

5609 00 20,
5609 00 90

Toran, Doorway Decoration made from cotton
yarn or woollen yarn and aabhala (mirror) with or without hanging flaps

2.5%

11*

Handmade carpets and other handmade textile
floor coverings (including namda/gabba)

2.5 %

12*

5804 30 00

Handmade lace

2.5 %

13*

5805

Hand-woven tapestries

2.5 %

14*

5808 10

Hand-made braids and ornamental trimming in the piece

2.5 %

15*

5810

Hand embroidered articles

2.5 %

16*

6117, 6214

Handmade/hand embroidered shawls of sale
value not exceeding Rs. 1000 per piece

2.5 %

23*

7018 10

Bangles, beads and small ware

2.5 %

0101 21 00,
0101 29

Live horses

12%

[Omitted]

0402 91 10,
0402 99 20

Condensed milk

12%

0405

Butter and other fats (i.e. ghee, butter oil,
etc.) and oils derived from milk; dairy spreads

12%

0406

Cheese

12%

0801

Brazil nuts, dried, whether or not Shelled or Peeled

12%

0802

Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts]

12%

0804

Dates (soft or hard), figs, pineapples, avocados, guavas ,mangoes (other than mangoes sliced, dried) and mangosteens, dried.

12%

16A

0805

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

12%

0813

Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried
fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada)
whether or not shelled or peeled

12%

1108

Starches; inulin

12%

1501

Pig fats (including lard) and poultry fat,
other than that of heading 0209 or 1503

12%

1502

Fats of bovine animals, sheep or goats, other
than those of heading 1503

12%

1503

Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or
otherwise prepared

12%

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined,
but not chemically modified

12%

1505

Wool grease and fatty substances derived
therefrom (including lanolin)

12%

1506

Other animal fats and oils and their
fractions, whether or not refined, but not chemically modified

12%

1516

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

12%

1517

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

12%

1518

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

12%

1601

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

12%

1602

Other prepared or preserved meat, meat
offal, blood or insects

12%

1603

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic
invertebrates

12%

1604

Prepared or preserved fish; caviar and caviar
substitutes prepared from fish eggs

12%

1605

Crustaceans, molluscs and other aquatic
invertebrates prepared or preserved

12%

32A

1701 91 , 1701
99

All goods, including refined sugar containing added flavouring or colouring
matter, sugar cubes (other than those which attract 5% or nil GST)

12%

32AA

1704

Sugar boiled confectionery

12%

32B

1902

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli,
cannelloni; couscous, whether or not prepared]

12%

2001

Vegetables, fruit, nuts and other edible parts
of plants, prepared or preserved by vinegar or acetic acid

12%

2002

Tomatoes prepared or preserved otherwise
than by vinegar or acetic acid

12%

2003

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or
acetic acid

12%

2004

Other vegetables prepared or preserved
otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006

12%

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not
frozen, other than products of heading 2006

12%

2006

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained,
glacé or crystallised)

12%

2007

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by
cooking, whether or not containing added sugar or other sweetening matter

12%

2008

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or
other fruits

12%

2009

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

12%

41A

2009 89 90

Tender coconut water pre-packaged and labelled.

12%

2101 30

Roasted chicory and other roasted coffee
substitutes, and extracts, essences and concentrates thereof

12%

2102

Yeasts (active and inactive); other single cell micro-organisms, dead (but not
including vaccines of heading 3002); prepared baking powders

12%

2103

All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste,
mayonnaise and salad dressings

12%

2106

Texturised vegetable proteins (soya bari),
Bari made of pulses including mungodi and batters,

12%

210690

Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form (other than roasted gram) pre-packaged and labelled.

12%

46A

2106 90 91

Diabetic foods

12%

46B

2201

Drinking water packed in 20 litre bottles

12%

2202 99 10

Soya milk drinks

12%

2202 99 20

Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]

12%

Omitted

2202 99 30

Beverages containing milk

12%

2515 1210

Marble and travertine blocks

12%

2516

Granite blocks

12%

Anaesthetics

12%

Potassium Iodate

12%

Steam

12%

28 or 38

Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985

12%

2801 20

Iodine

12%

57A

2804 40 10

Medical grade oxygen

12%

57B

Omitted

2847

Medicinal grade hydrogen peroxide

12%

29 or 3808 93

Gibberellic acid

12%

3001

Glands and other organs for organo- therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified
or included

12%

3002

Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro- organisms (excluding yeasts) and similar
products

12%

3003

Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic
or Bio-chemic systems medicaments

12%

3004

Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up
for retail sale

12%

3005

Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in
forms or packings for retail sale for medical, surgical, dental or veterinary purposes

12%

3006

Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives] and Ostomy appliances]

12%

[Omitted]

3306 1010

Tooth powder

12%

3307 41 00

Odoriferous preparations which operate by burning [other than Agarbattis, lobhan,
dhoop batti, dhoop, sambhrani

12%

29, 30, 3301

Following goods namely:-
a.   Menthol and menthol crystals,
b.   Peppermint (Mentha Oil),
c.   Fractionated      /      de-terpenated mentha oil (DTMO),
d.   De-mentholised oil (DMO),
e.   Spearmint oil,
f.    Mentha piperita oil

12%

3406

Candles, tapers and the like

12%

75A

3605 00 10

All goods

12%

3701

Photographic plates and film for x-ray for medical use

12%

3705

Photographic plates and films, exposed and
developed, other than cinematographic film

12%

3706

Photographic plates and films, exposed and developed, whether or not incorporating
sound track or consisting only of sound track, other than feature films.

12%

78A

3808

The following Bio-pesticides, namely - 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki
3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus
5 Trichoderma viride
6 Trichoderma harzianum
7 Pseudomonas fluoresens
8 Beauveriabassiana
9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura
11 Neem based pesticides
12 Cymbopogan

12%

3818

Silicon wafers

12%

3822

All diagnostic kits and reagents

12%

80A

3826

Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending
with High Speed Diesel)

12%

80AA

[Omitted]

3926

Feeding bottles

12%

3926

Plastic beads

12%

4007

Latex Rubber Thread

12%

4014

Nipples of feeding bottles

12%

4015

Surgical rubber gloves or medical examination rubber gloves

12%

85A

4016

Rubber bands

12%

85B

4107

Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114

12%

85C

4112

Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114

12%

85D

4113

Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114

12%

85E

4114

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

12%

85F

4115

Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour”

12%

[Omitted]

4202 22 20

Hand bags and shopping bags, of cotton

12%

4202 22 30

Hand bags and shopping bags, of jute

12%

4203

Gloves specially designed for use in sports

12%

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

12%

92A

44, 68, 83

Idols of wood, stone [including marble] and metals [other than those made of precious
metals

12%

4404

Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-
sticks, umbrellas, tool handles or the like

12%

4405

Wood wool; wood flour

12%

4406

Railway or tramway sleepers (cross-ties) of
wood

12%

4408

Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded,
spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]

12%

96A

4409

Bamboo flooring

12%

4415

Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load
boards, of wood; pallet collars of wood

12%

4416

Casks, barrels, vats, tubs and other coopers’
products and parts thereof, of wood, including staves

12%

4417

Tools, tool bodies, tool handles, broom or
brush bodies and handles, of wood; boot or shoe lasts and trees, of wood

12%

99A

4418

Bamboo wood building joinery

12%

99B

4419

Tableware and Kitchenware of wood]

12%

100

4420

Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles
of furniture not falling in Chapter 94

12%

101

4421

Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified,
Parts of domestic decorative articles used as tableware and kitchenware

12%

101A

4502 00 00

Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)

12%

101B

4503

Articles of natural cork such as Corks and
Stoppers, Shuttlecock cork bottom

12%

101C

4504

Agglomerated cork (with or without a
binding substance) and articles of agglomerated cork

12%

102

[Omitted]

103

[Omitted]

104

[Omitted]

105

4701

Mechanical wood pulp

12%

106

4702

Chemical wood pulp, dissolving grades

12%

107

4703

Chemical wood pulp, soda or sulphate, other than dissolving grades

12%

108

4704

Chemical wood pulp, sulphite, other than
dissolving grades

12%

109

4705

Wood pulp obtained by a combination of
mechanical and chemical pulping processes

12%

110

4706

Pulps of fibres derived from recovered
(waste and scrap) paper or paperboard or of other fibrous cellulosic material

12%

111

Omitted

112

4802

Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other
than paper of heading 4801 or 4803; hand- made paper and paperboard

12%

113

4804

Uncoated kraft paper and paperboard, in
rolls or sheets, other than that of heading 4802 or 4803

12%

114

4805

Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this
Chapter

12%

115

4806 20 00

Greaseproof papers

12%

116

4806 40 10

Glassine papers

12%

117

4807

Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface- coated or impregnated, whether or not
internally reinforced, in rolls or sheets

12%

118

4808

Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or
sheets, other than paper of the kind described in heading 4803

12%

119

4810

Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including
square) sheets of any size

12%

120

Omitted

121

4817 30

Boxes, pouches, wallets and writing compendiums, of paper or paperboard,
containing an assortment of paper stationery

12%

122

[Omitted]

123

4820

Exercise book, graph book, & laboratory
note book and notebooks

12%

124

4823

Paper pulp moulded trays

12%

125

Paper splints for matches, whether or not
waxed, Asphaltic roofing sheets

12%

125A

4905

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

12%

126

[Omitted]

127

[Omitted]

128

[Omitted]

129

[Omitted]

130

[Omitted]

131

[Omitted]

132

[Omitted]

[132A

5401

Sewing thread of manmade filaments,
whether or not put up for retail sale

12%

132B

5402, 5403,
5404, 5405,
5406

Synthetic or artificial filament yarns

12%

132C

5508

Sewing thread of manmade staple fibres

12%

132D

5509, 5510,
5511

Yarn of manmade staple fibres

12%

133

5601

Wadding of textile materials and articles thereof; such as Absorbent cotton wool
except cigarette filter rods

12%

134

5602

Felt, whether or not impregnated, coated,
covered or laminated

12%

135

5603

Nonwovens, whether or not impregnated, coated, covered or laminated

12%

136

5604

Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading
5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics

12%

137

5605

Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of
heading 5404 or 5405, combined with metal in the form of thread, strip or powder or
covered with metal;

12%

138

5606

Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair
yarn); chenille yarn (including flock chenille yarn); loop wale-yarn

12%

139

5607

Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed
with rubber or plastics

12%

140

[Omitted]

141

5609

Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included
other than products of coir

12%

142

5701

Carpets and other textile floor coverings, knotted, whether or not made up

12%

143

5702

Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”,
“Karamanie” and similar hand-woven rugs

12%

144

5703

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

12%

145

5704

Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not
made up

12%

146

5705

Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom
except the items covered in 219 in Schedule I

12%

147

5801

[Omitted]

148

5802

Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than
products of heading 5703

12%

149

5803

Gauze, other than narrow fabrics of heading 5806

12%

150

5804

Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than
fabrics of headings 6002 to 6006

12%

151

5805

Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not
made up

12%

152

[Omitted]

153

5807

Labels, badges and similar articles of textile materials, in the piece, in strips or cut to
shape or size, not embroidered

12%

154

5808

Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and
similar articles[other than saree fall

12%

155

5809

Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi,
kora, glass beads, badla, glzal

12%

156

5810

Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads,
badla, glzal

12%

157

5811

Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by
stitching or otherwise, other than embroidery of heading 5810

12%

158

5901

Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing
cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind
used for hat foundations

12%

159

5902

Tyre cord fabric of high tenacity yarn of
nylon or other polyamides, polyesters or viscose rayon

12%

160

5903

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those
of heading 5902

12%

161

5904

Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing,
whether or not cut to shape

12%

162

5905

Textile wall coverings

12%

163

5906

Rubberised textile fabrics, other than those
of heading 5902

12%

164

5907

Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the
like

12%

165

5908

Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted
gas mantle fabric therefor, whether or not impregnated

12%

166

5909

Textile hose piping and similar textile tubing, with or without lining, armour or
accessories of other materials

12%

167

5910

Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated
with plastics, or reinforced with metal or other material

12%

168

5911

Textile products and articles, for technical uses, specified in Note 7 to this Chapter such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven;Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles

12%

169

Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding
Rs. 1000 per piece

12%

170

Articles of apparel and clothing accessories,
not knitted or crocheted, of sale value exceeding Rs. 1000 per piece

12%

171

63 other than
6309

Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [other than Worn clothing and other worn articles;
rags

12%

171A

[Omitted]

171A1

Footwear of sale value not exceeding
Rs.1000 per pair

12%

171AA

6501

Textile caps

12%

171B

6505

Hats (knitted/crocheted) or made up from
lace or other textile fabrics]

12%

172

6601

Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas
and similar umbrellas)

12%

173

6602

whips, riding-crops and the
like

12%

174

6603

Parts, trimmings and accessories of articles
of heading 6601 or 6602

12%

175

6701

Skins and other parts of birds with their
feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and
scapes)

12%

176

Sand lime bricks [or Stone inlay work

12%

176A

6802

Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and
foliage, etc.; other ornamental goods essentially of stone”;]

12%

176B

6815

Fly ash bricks; Fly ash aggregates; Fly ash blocks

12%

176C

6901 00 10

Bricks of fossil meals or similar siliceous earths

12%

176D

6904 10 00

Building bricks

12%

176E

6905 10 00

Earthen or roofing tiles

12%

177

[Omitted]

177A

6909

Pots, jars and similar articles of a kind used
for the conveyance and packing of goods of ceramic

12%

177B

6911

Tableware, kitchenware, other household articles and
toilet articles, of porcelain or china

12%

177C

6912

Tableware, kitchenware, other household articles and
toilet articles, other than of porcelain or china

12%

177D

6913

Statues and other ornamental articles

12%

178

7015 10

Glasses for corrective spectacles and flint
buttons

12%

179

7020

Globes for lamps and lanterns, Founts for
kerosene wick lamps, Glass chimneys for lamps and lanterns

12%

180

7310 or 7326

Mathematical boxes, geometry boxes and colour boxes

12%

181

7317

Animal shoe nails

12%

182

7319

Sewing needles

12%

183

7321

Kerosene burners, kerosene stoves and
wood burning stoves of iron or steel

12%

184

7323

Table, kitchen or other household articles of
iron & steel; Utensils

12%

185

7418

Table, kitchen or other household articles of
copper; Utensils

12%

185A

7419 80 30

Brass Kerosene Pressure Stove

12%

186

7615

Table, kitchen or other household articles of aluminium; Utensils

12%

187

Omitted

188

Omitted

189

Omitted

189A

8306

Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal;mirrors of base metal;
metal bidriware”;

12%

190

8401

Fuel elements (cartridges), non-irradiated, for nuclear reactors

12%

191

8408

Fixed Speed Diesel Engines of power not
exceeding 15HP

12%

192

Omitted

193

Omitted

194

8414 20 20

Other hand pumps

12%

194A

8419 12

Solar water heater and system

12%

195

Omitted

195A

8420

Hand operated rubber roller

12%

195AA

8424

Nozzles for drip irrigation equipment or nozzles for sprinklers

12%

195B

8424

Sprinklers; drip irrigation system including
laterals; mechanical sprayers

12%

196

8432

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers Parts [8432 90]

12%

197

8433

Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof

12%

198

Omitted

199

8436

Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with
mechanical or thermal equipment; poultry incubators and brooders

12%

200

8452

Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and
parts of sewing machines

12%

201

8479

Composting Machines

12%

201A

84, 85 or 94

Following renewable energy devices and parts for their manufacture:-
(a) Bio-gas plant;
(b) Solar power based devices;
(c) Solar power generator;
(d)    Wind    mills,    Wind    Operated    Electricity Generator (WOEG);
(e) Waste to energy plants / devices;
(f) Solar lantern / solar lamp;
(g)      Ocean      waves/tidal      waves      energy devices/plants;
(h)    Photo    voltaic    cells,    whether    or    not assembled in modules or made up into panels.             Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No.   11/2017-Central   Tax   (Rate),   dated   28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed   as   seventy   per   cent.   of   the   gross consideration charged for all such supplies, and the   remaining   thirty   per   cent.   of   the   gross
consideration charged shall be deemed as value of the said taxable service.

12%

202

[Omitted]

203

[Omitted]

204

8525 60

Two-way radio (Walkie talkie) used by
defence, police and paramilitary forces etc.

12%

205

Omitted

206

[Omitted]

206A

Fuel Cell Motor Vehicles

12%

207

8701

Tractors (except road tractors for semi- trailers of engine capacity more than 1800
cc)

12%

207A

8710

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

12%

208

8712

Bicycles and other cycles (including
delivery tricycles), not motorised

12%

209

8714

Parts and accessories of bicycles and other
cycles (including delivery tricycles), not motorised, of 8712

12%

210

8716 20 00

Self-loading or self-unloading trailers for agricultural purposes

12%

211

871680

Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn
vehicles

12%

212

90 or any other
Chapter

Blood glucose monitoring system
(Glucometer) and test strips

12%

213

90 or any other
Chapter

Patent Ductus Arteriousus / Atrial Septal
Defect occlusion device

12%

214

9001

Contact lenses; Spectacle lenses

12%

215

[9003

Frames and mountings for spectacles,
goggles or the like, and parts thereof

12%

216

9004

Spectacles, corrective [other than goggles
for correcting vision]

12%

217

Omitted

218

9018

Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other
electro-medical apparatus and sight-testing instruments

12%

219

9019

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other
therapeutic respiration apparatus

12%

220

9020

Other breathing appliances and gas masks,
excluding protective masks having neither mechanical parts nor replaceable filters

12%

221

Omitted

222

9022

Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or
treatment tables, chairs and the light

12%

222A

9403

Furniture wholly made of bamboo, cane or
rattan

12%

223

9404

Coir products [except coir mattresses]

12%

224

9404

Products wholly made of quilted textile
materials

12%

224A

9404

Cotton quilts of sale value exceeding Rs.
1000 per piece]

12%

225

9405

Hurricane lanterns, Kerosene lamp /
pressure lantern, petromax, glass chimney, and parts thereof

12%

226

Omitted

227

Omitted

228

9503

Toys like tricycles, scooters, pedal cars etc.
(including parts and accessories thereof) [other than electronic toys]

12%

229

9504

Playing cards, chess board, carom board and other board games, like ludo, etc. [other than
Video game consoles and Machines]

12%

230

9506

Sports goods other than articles and equipments for general physical exercise

12%

231

9507

Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208 or 9705)
and similar hunting or shooting requisites

12%

231A

9601

Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these
materials, articles of coral (including articles obtained by moulding)”;]

12%

231B

9607

Slide fasteners and parts thereof

12%

232

Omitted

233

9608, 9609

Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals
and tailor’s chalk

12%

234

9615

Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516,
and parts thereof

12%

235

9619 00 30,
9619 00 40, or
9619 00 90

All goods

12%

236

9701

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

12%

237

9702

Original engravings, prints and lithographs

12%

238

9703

Original sculptures and statuary, in any
material

12%

239

9705

Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological,
paleontological, ethnographic or numismatic interest [other than numismatic coins]

12%

240

9706

Antiques of an age exceeding one hundred
years

12%

241

9804

Other Drugs and medicines intended for
personal use

12%

242

[Omitted]

243

[Omitted]

3406

Handcrafted candles

6 %

12%

4202 22,
4202 29,
4202 31 10,
4202 31 90,
4202 32,
4202 39

Handbags including pouches and purses; jewellery box

6 %

12%

4416,
4421 99 90

Carved wood products, art ware/decorative
articles of wood (including inlay work, casks, barrel, vats)

6 %

12%

4414

Wooden frames for painting, photographs, mirrors etc

6 %

12%

4420

Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer
work, ambadi sisal craft]

6 %

12%

4503 90 90
4504 90

Art ware of cork [including articles of sholapith]

6 %

12%

17*

6117, 6214

Handmade/hand embroidered shawls of sale
value exceeding Rs. 1000 per piece

6 %

12%

18*

6802

Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle
stand)

6 %

12%

19*

6815 99 90

Stone art ware, stone inlay work

6 %

12%

20*

6912 00 10
6912 00 20

Tableware and kitchenware of clay and terracotta,
other clay articles

12%

21*

6913 90 00

Statuettes & other ornamental ceramic articles
(incl blue potteries)

6 %

12%

22*

7009 92 00

Ornamental framed mirrors

6 %

12%

24*

7018 90 10

Glass statues [other than those of crystal]

6 %

12%

25*

7020 00 90

Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]

6 %

12%

28*

7326 90 99

Art ware of iron

6 %

12%

29*

7419 80

Art ware of brass, copper/ copper alloys, electro plated with nickel/silver

6 %

12%

30*

7616 99 90

Aluminium art ware

6 %

12%

31*

8306

Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including
Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)

6 %

12%

32*

9405 10

Handcrafted lamps (including panchloga lamp)

6 %

12%

33*

9401 50,
9403 80

Furniture of bamboo, rattan and cane

6 %

12%

34*

9503

Dolls or other toys made of wood or metal or
textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)

6 %

12%

35*

9504

Ganjifa card

6 %

12%

36*

9601

Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell
other animal carving material

6 %

12%

37*

9602

Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural
gums or natural resins or of modelling pastes etc, (including articles of lac, shellac)

6 %

12%

38*

9701

Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore
painting, Palm leaf painting, basoli etc)

6 %

12%

39*

9703

Original sculptures and statuary, in metal, stone
or any other material

6 %

12%

III

[Omitted]

III

1107

Malt, whether or not roasted

18%

III

1302

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar- agar and other mucilages and thickeners, whether or not modified, derived from vegetable products other than tamarind
kernel powder

18%

III

1404 90 10

Bidi wrapper leaves (tendu)

18%

III

1404 90 50

Indian katha

18%

III

1517 10

All goods i.e. Margarine, Linoxyn

18%

III

1520 00 00

Glycerol, crude; glycerol waters and
glycerol lyes

18%

III

1521

Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or
coloured

18%

III

1522

Degras, residues resulting from the
treatment of fatty substances or animal or vegetable waxes

18%

III

[Omitted]

III

1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with
natural honey; caramel [other than palmyra sugar and Palmyra jaggery]

18%

III

1704

Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, [groundnut sweets, gajak and sugar boiled
confectionery

18%

III

12A

1804

Cocoa butter, fat and oil

18%

III

12B

1805

Cocoa powder, not containing added sugar
or sweetening matter

18%

III

12C

1806

Chocolates and other food preparations
containing cocoa

18%

III

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]

18%

III

[Omitted]

III

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

18%

III

1905

Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted
bread and similar toasted products

18%

III

16A

2101 11, 2101 12
00

Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or
with a basis of coffee

18%

III

2101 20

All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts,
essences or concentrates or with a basis of tea or mate

18%

III

[Omitted]

III

[Omitted]

III

[Omitted]

III

2104

Soups and broths and preparations therefor; homogenised composite food
preparations

18%

III

2105 00 00

Ice cream and other edible ice, whether or
not containing cocoa

18%

III

2106

Food preparations not elsewhere
specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic
foods

18%

III

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured other than Drinking water packed in 20 litre
bottles

18%

III

24A

2202 91 00, 2202
99 90

Other non-alcoholic beverages [other than
tender coconut water and caffeinated beverages

18%

III

2207

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)]

18%

III

2209

Vinegar and substitutes for vinegar
obtained from acetic acid

18%

III

26A

2404 12 00

Products containing nicotine and intended for inhalation without
combustion

18%

III

26B

2404 91 00, 2404
92 00, 2404 99 00

Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist
tobacco use cessation

18%

III

26C

2515 12 20, 2515
12 90

Marble and travertine, other than blocks

18%

III

26D

2516 12 00

Granite, other than blocks

18%

III

26E

2601

Iron ores and concentrates, including
roasted iron pyrites

18%

III

26F

2602

Manganese ores and concentrates,
including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight

18%

III

26G

2603

Copper ores and concentrates

18%

III

26H

2604

Nickel ores and concentrates

18%

III

26I

2605

Cobalt ores and concentrates

18%

III

26J

2606

Aluminium ores and concentrates

18%

III

26K

2607

Lead ores and concentrates

18%

III

26L

2608

Zinc ores and concentrates

18%

III

26M

2609

Tin ores and concentrates

18%

III

26N

2610

Chromium ores and concentrates

18%

III

27.

[Omitted]

III

28.

2619

Slag, dross (other than granulated slag), scalings and other waste from the
manufacture of iron or steel

18%

III

29.

2620

Slag, ash and residues (other than from the manufacture of iron or steel) containing
metals, arsenic or their compounds

18%

III

30.

2621

Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than
fly ash]

18%

III

30A

2706

Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

18%

III

31.

2707

Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole
(xylenes), Naphthelene

18%

III

32.

2708

Pitch and pitch coke, obtained from coal
tar or from other mineral tars

18%

III

33.

2710

Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of
the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and
ATF, not in GST

18%

III

2711

Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited
or Bharat Petroleum Corporation Limited]

18%

III

2712

Petroleum jelly; paraffin wax, micro- crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other
processes, whether or not coloured

18%

III

2713

Petroleum coke, petroleum bitumen and
other residues of petroleum oils or of oils obtained from bituminous minerals

18%

III

2714

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and
asphaltic rocks

18%

III

2715

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar
pitch (for example, bituminous mastics, cut-backs)

18%

III

All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods
including Fertilizer grade Phosphoric acid

18%

III

All organic chemicals other than giberellic acid

18%

III

[Omitted]

III

3102

Mineral or chemical fertilisers,
nitrogenous, which are clearly not to be used as fertilizers

18%

III

3103

Mineral or chemical fertilisers, phosphatic,
which are clearly not to be used as fertilizers

18%

III

3104

Mineral or chemical fertilisers, potassic, which are clearly not to be used as
fertilizers

18%

III

3105

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross
weight not exceeding 10 kg, which are clearly not to be used as fertilizers

18%

III

3201

Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut
extract)

18%

III

3202

Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing
natural tanning substances (other than Enzymatic preparations for pre-tanning)

18%

III

3203

Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal
origin

18%

III

3204

Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores,
whether or not chemically defined

18%

III

3205

Colour lakes; preparations as specified in Note 3 to this Chapter based on colour
lakes

18%

III

3206

Other colouring matter; preparations as
specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically
defined

18%

III

3207

Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry;
glass frit or other glass, in the form of powder, granules or flakes

18%

III

52A

3208

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to
this Chapter

18%

III

52B

3209

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous
medium

18%

III

52C

3210

Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for
finishing leather

18%

III

3211 00 00

Prepared driers

18%

III

3212

Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring
matter put up in forms or packings for retail sale

18%

III

54A

3213

Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or
packings

18%

III

54B

3214

Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor
walls, floors, ceilings or the like

18%

III

54C

3215

All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink

18%

III

[Omitted]

III

3301

Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by- products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types
(including those for liquors), Attars of all kinds in fixed oil bases

18%

III

3302

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De- mentholised oil (DMO), Spearmint oil,
Mentha piperita oil]

18%

III

57A

3303

Perfumes and toilet waters

18%

III

[3304

Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure
12 preparations other than kajal, Kumkum, Bindi, Sindur, Alta

18%

III

3305

Preparations for use on the hair [except
Mehendi pate in Cones]

18%

III

[3306

Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail
packages [other than tooth powder]

18%

III

60A

3307

Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani]

18%

III

3401

Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent

18%

III

61A

3402

Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil
or sperm oil]

18%

III

61B

3403

Lubricating preparations (including
cutting-oil preparations, 13 bolt or nut release preparations, anti-rust or anti- corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from
bituminous minerals

18%

III

3404

Artificial waxes and prepared waxes

18%

III

62A

3405

Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading
3404

18%

III

3407

Modelling pastes, including those put up for children's amusement; Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with
a basis of plaster (of calcined gypsum or calcium sulphate)

18%

III

3501

Casein, caseinates and other casein
derivatives; casein glues

18%

III

3502

Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates
and other albumin derivatives

18%

III

3503

Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of
heading 3501

18%

III

3504

Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide
powder, whether or not chromed; including Isolated soya protein

18%

III

3505

Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on
dextrins or other modified starches

18%

III

3506

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of
1 kg

18%

III

3507

Enzymes, prepared enzymes

18%

III

3601

Propellant powders

18%

III

71A

3602

Prepared explosives, other than propellant
powders; such as Industrial explosives”;

18%

III

3603

Safety Fuses; Detonating Cords;
Percussion or Detonating Caps; Igniters; Electric Detonators

18%

III

72A

3604

Fireworks, signalling flares, rain rockets,
fog signals and other pyrotechnic articles

18%

III

[Omitted]

III

73A

3606

Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for
filling or refilling cigarette or similar lighters

18%

III

3701

Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film
(other than for x-ray for Medical use)

18%

III

3702

Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print
film in rolls, sensitised, unexposed

18%

III

3703

Photographic paper, paperboard and
textiles, sensitised, unexposed

18%

III

3704

Photographic plates, film, paper,
paperboard and textiles, exposed but not developed

18%

III

3706

Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting
only of sound track, for feature films

18%

III

3707

Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for
retail sale in a form ready for use

18%

III

3801

Artificial graphite; colloidal or semi- colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-
manufactures

18%

III

3802

Activated carbon; activated natural mineral products; animal black, including
spent animal black

18%

III

3803 00 00

Tall oil, whether or not refined

18%

III

3804

Residual lyes from the manufacture of wood pulp, whether or not concentrated,
desugared or chemically treated, including lignin sulphonates

18%

III

3805

Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the
main constituent

18%

III

3806

Rosin and resin acids, and derivatives
thereof; rosin spirit and rosin oils; run gums

18%

III

3807

Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers'
pitch and similar preparations based on rosin, resin acids or on vegetable pitch

18%

III

3808

Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products [other than bio-pesticides mentioned against S. No. 78A of schedule
-II

18%

III

3809

Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries,
not elsewhere specified or included

18%

III

3810

Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or
coatings for welding electrodes or rods

18%

III

89A

3811

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids
used for the same purposes as mineral oils”

18%

III

3812

Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti- oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for
rubber

18%

III

90A

3813

Preparations and charges for fire- extinguishers; charged fire extinguishing grenades

18%

III

90B

3814

Organic composite solvents and thinners,
not elsewhere specified or included; prepared paint or varnish removers

18%

III

3815

Reaction initiators, reaction accelerators
and catalytic preparations, not elsewhere specified or included

18%

III

3816

Refractory cements, mortars, concretes and similar compositions, other than
products of heading 3801

18%

III

3817

Mixed alkylbenzenes and mixed
alkylnaphthalenes, other than those of heading 2707 or 2902

18%

III

3818

Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon
wafers]

18%

III

94A

3819

Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by
weight of petroleum oils or oils obtained from bituminous minerals

18%

III

94B

3820

Anti-freezing preparations and prepared
de-icing fluids

18%

III

3821

Prepared culture media for the development or maintenance of micro- organisms (including viruses and the like)
or of plant, human or animal cells

18%

III

3823

Industrial monocarboxylic fatty acids, acid
oils from refining; industrial fatty alcohols

18%

III

3824

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified
or included

18%

III

3825

Residual products of the chemical or allied industries not elsewhere specified or included; [except municipal waste; sewage
sludge; other wastes specified in Note 6 to this Chapter.]

18%

III

98A

3827

Mixtures containing halogenated derivatives of Methane, Ethane or Propane, not elsewhere specified or
included

18%

III

[Omitted]

III

100

3901 to 3913

All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone- indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or
included; in primary forms

18%

III

101

3914

Ion exchangers based on polymers of
headings 3901 to 3913, in primary forms

18%

III

101A

3915

Waste, Parings and Scrap, of Plastics

18%

III

102

[Omitted]

III

103

3916

Monofilament of which any cross- sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not
surface-worked but not otherwise worked, of plastics

18%

III

104

3917

Tubes, pipes and hoses, and fittings
therefor, of plastics

18%

III

104A

3918

Floor coverings of plastics, whether or not
self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics

18%

III

105

3919

Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics,
whether or not in rolls

18%

III

106

3920

Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly
combined with other materials

18%

III

107

3921

Other plates, sheets, film, foil and strip, of
plastics

18%

III

107A

3922

Baths, shower baths, sinks, wash basins,
bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware
of plastics

18%

III

108

3923

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics (except the
items covered in Sl. No. 80AA in Schedule II)

18%

III

109

3924

Tableware, kitchenware, other household articles and hygienic or toilet articles, of
plastics

18%

III

110

3925

Builder's wares of plastics, not elsewhere
specified

18%

III

111

3926

Other articles of plastics and articles of other materials of headings 3901 to 3914
other than bangles of plastic, plastic beads and feeding bottles

18%

III

112

4002

Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene
rubber (EPDM)

18%

III

113

4003

Reclaimed rubber in primary forms or in
plates, sheets or strip

18%

III

114

4004

powders and granules obtained from waste, parings and scrap of rubber (other than hard
rubber)

18%

III

115

4005

Compounded rubber, unvulcanised, in
primary forms or in plates, sheets or strip

18%

III

116

4006

Other forms (for example, rods, tubes and
profile shapes) and articles (for example, discs and rings), of unvulcanised rubber

18%

III

117

4007

Vulcanised rubber thread and cord, other
than latex rubber thread

18%

III

118

4008

Plates, sheets, strip, rods and profile
shapes, of vulcanised rubber other than hard rubber

18%

III

119

4009

Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints,
elbows, flanges)

18%

III

120

4010

Conveyor or transmission belts or belting,
of vulcanised rubber

18%

III

121

4011

Rear Tractor tyres and rear tractor tyre
tubes

18%

III

121A

4012

Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads
and tyre flaps, of rubber

18%

III

121B

4013

Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and
three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]

18%

III

122

4014

Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical
caps]

18%

III

123

4015

Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised
rubber other than hard rubber [other than Surgical gloves]

18%

III

123A

4016

Other articles of vulcanised rubber other than hard rubber [other than erasers,
rubber bands]

18%

III

123B

4017

Hard rubber (for example ebonite) in all
forms, other than waste and scrap; articles of hard rubber

18%

III

123C

4201

Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog
coats and the like), of any material

18%

III

124

4202

Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of
cotton or jute]

18%

III

124A

4203

Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially
designed for use in sports]

18%

III

124B

4205

Other articles of leather or of composition
leather

18%

III

124C

4206

Articles of gut (other than silk-worm gut),
of goldbeater's skin, of bladders or of tendons

18%

III

125

[Omitted]

III

126

[Omitted]

III

127

[Omitted]

III

128

[Omitted]

III

129

[Omitted]

III

130

[Omitted]

III

131

4301

Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and
skins of heading 4101, 4102 or 4103.

18%

III

132

4302

Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled
(without the addition of other materials) other than those of heading 4303

18%

III

132A

4303

Articles of apparel, clothing accessories
and other articles of furskin

18%

III

133

4304

Artificial fur and articles thereof

18%

III

134

4403

Wood in the rough

18%

III

135

4407

Wood sawn or chipped

18%

III

136

4408

Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match
splints]

18%

III

137

4409

Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed,
sanded or end-jointed [other than bamboo flooring]

18%

III

137A

4410

Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other
than specified boards

18%

III

137B

4411

Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other
than specified boards

18%

III

137C

4412

Plywood, veneered panels and similar
laminated wood

18%

III

137D

4413

Densified wood, in blocks, plates, strips,
or profile shapes

18%

III

137E

4414

Wooden frames for paintings,
photographs, mirrors or similar objects

18%

III

137F

4418

Builders’ joinery and carpentry of wood,
including cellular wood panels, assembled flooring panels, shingles and shakes other
than bamboo wood building joinery

18%

III

137G

4421

Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used
as tableware and kitchenware

18%

III

138

44 or any Chapter

Resin bonded bamboo mat board, with or
without veneer in between

18%

III

139

44 or any Chapter

Bamboo flooring tiles

18%

III

140

[Omitted]

III

141

4501

Waste cork; crushed, granulated or ground cork

18%

III

142

[Omitted]

III

143

[Omitted]

III

144

[Omitted]

III

145

4803

Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured,
surface-decorated or printed, in rolls or sheets

18%

III

146

4806
[Except 4806 20
00, 4806 40 10]

Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than
greaseproof paper, glassine paper)

18%

III

147

4809

Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator
stencils or offset plates), whether or not printed, in rolls or sheets

18%

III

148

4811

Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind
described in heading 4803, 4809 or 4810

18%

III

149

4812

Filter blocks, slabs and plates, of paper pulp

18%

III

150

4813

Cigarette paper, whether or not cut to size
or in the form of booklets or tubes

18%

III

150A

4814

Wall paper and similar wall coverings;
window transparencies of paper

18%

III

151

4816

Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not
put up in boxes

18%

III

152

4817
[Except 4817 30]

Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an
assortment of paper stationery including writing blocks]

18%

III

153

4818

Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding
36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose
wadding or webs of cellulose fibres

18%

III

153A

4819

Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like

18%

III

154

4820

Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting- pads, binders (loose-leaf or other), folders, file covers, manifold business forms,
interleaved carbon sets and other articles of stationary, of paper or paperboard; and
book covers, of paper or paperboard [other than note books and exercise books]

18%

III

155.

4821

Paper or paperboard labels of all kinds,
whether or not printed

18%

III

156.

4822

Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard
(whether or not perforated or hardened)

18%

III

157.

4823

Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres other than
paper pulp moulded trays, “Braille paper, Kites, Paper mache articles”

18%

III

157A

4906 00 00

Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the
foregoing.

18%

III

157B

4907

Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips ) ; Cheques, loose or in book form

18%

III

157C

4908

Transfers (decalcomanias).

18%

III

157D

4909

Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not
illustrated, with or without envelopes or trimmings.

18%

III

157E

4910

Calendars of any kind, printed, including
calendar blocks.

18%

III

157F

4911

Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters,
Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or
any other devices.

18%

III

158

[Omitted

III

159

5402, 5404, 5406

All goods other than synthetic filament
yarns

18%

III

160

5403, 5405, 5406

All goods other than artificial filament
yarns

18%

III

161

5501, 5502

Synthetic or artificial filament tow

18%

III

162

5503, 5504, 5506,
5507

Synthetic or artificial staple fibres

18%

III

163

5505

Waste of manmade fibres

18%

III

163A

56012200

Cigarette Filter rods

18%

III

163B

3923 or 6305

Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind
used for packing of goods

18%

III

163C

6305 32 00

Flexible intermediate bulk containers

18%

III

164

[Omitted]

III

165

[Omitted]

III

166

6401

Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing,
screwing, plugging or similar processes

18%

III

167

6402

Other footwear with outer soles and uppers
of rubber or plastics

18%

III

168

6403

Footwear with outer soles of rubber,
plastics, leather or composition leather and uppers of leather

18%

III

169

6404

Footwear with outer soles of rubber, plastics, leather or composition leather and
uppers of textile materials

18%

III

170

6405

Other footwear

18%

III

171

6406

Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters,
leggings and similar articles, and parts thereof

18%

III

172

6501

Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt other than textile
caps

18%

III

173

6502

Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor
trimmed

18%

III

174

6504 00 00

Hats and other headgear, plaited or made
by assembling strips of any material, whether or not lined or trimmed

18%

III

175

6505

Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets
of any material, whether or not lined or trimmed

18%

III

176

6506

Other headgear, whether or not lined or
trimmed

18%

III

177

6507

Head-bands, linings, covers, hat
foundations, hat frames, peaks and chinstraps, for headgear

18%

III

177A

6702

Artificial flowers, foliage and fruit and parts thereof; articles made of artificial
flowers, foliage or fruit

18%

III

177B

6703

Wool or other animal hair or other textile
materials, prepared for use in making wigs or the like

18%

III

177C

6704

Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere
specified or included

18%

III

177D

6801

Setts, curbstones and flagstones, of natural
stone (except slate)

18%

III

177E

6802

Worked monumental or building stone (except slate) and 17 articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of
stone ][except the items covered in Sl. No. 123 in Schedule I]

18%

III

177F

6803

Worked slate and articles of slate or of
agglomerated slate

18%

III

178

6804

Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial abrasives, or of ceramics, with or without
parts of other materials

18%

III

179

6805

Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or
otherwise made up

18%

III

180

6806

Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound- absorbing mineral materials, other than those of heading 6811 or 6812 or chapter
69

18%

III

[180A

6807

Articles of asphalt or of similar material
(for example, petroleum bitumen or coal tar pitch)

18%

III

180B

6808

Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of
shavings, chips, particles, sawdust or other waste, of wood, agglomerated with
cement, plaster or other mineral binders

18%

III

180C

6809

Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not
ornamented

18%

III

181.

6810

Articles of cement, of concrete or of
artificial stone, whether or not reinforced

18%

III

182.

6811

Articles of asbestos-cement, of cellulose
fibre-cement or the like

18%

III

182A

6812

Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading
6811 or 6813

18%

III

182B

6813

Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not
combined with textiles or other materials

18%

III

182C

6814

Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper,
paperboard or other materials

18%

III

182D

6815

Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than Fly ash bricks;
Fly ash aggregates; Fly ash blocks]

18%

III

182E

6901

Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of
similar siliceous earths

18%

III

183

6902

Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or
similar siliceous earths

18%

III

184

6903

Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those
of siliceous fossil meals or of similar siliceous earths

18%

III

184A

6904

Ceramic flooring blocks, support or filler
tiles and the like

18%

III

184B

6905

Chimney-pots, cowls, chimney liners,
architectural ornaments and other ceramic constructional goods

18%

III

185

6906

Ceramic pipes, conduits, guttering and
pipe fittings

18%

III

185A

6907

Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing
ceramics

18%

III

185B

6909

Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of
a kind used for the conveyance or packing of goods

18%

III

185C

6910

Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans,
flushing cisterns, urinals and similar sanitary fixtures

18%

III

185D

6914

Other articles of tin

18%

III

291

8101 to 8112

Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and
articles thereof, including waste and scrap

18%

III

292

8113

Cermets and articles thereof, including waste and scrap

18%

III

293

8202

Hand saws; blades for saws of all kinds (including slitting, slotting or toothless
saw blades)

18%

III

294

8203

Files, rasps, pliers (including cutting
pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools

18%

III

295

8204

Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable
spanner sockets, with or without handles

18%

III

296

8205

Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine- tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated
grinding wheels with frameworks

18%

III

297

8206

Tools of two or more of the headings 8202
to 8205, put up in sets for retail sale

18%

III

298

8207

Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock
drilling or earth boring tools

18%

III

299

8208

Knives and cutting blades, for machines or
for mechanical appliances

18%

III

300

8209

Plates, sticks, tips and the like for tools, unmounted, of cermets

18%

III

301

8210 00 00

Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of
food or drink

18%

III

301A

8211

Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor

18%

III

301AA

8212

Razors and razor blades (including razor blade blanks in strips)

18%

III

302

8213 00 00

Scissors, tailors' shears and similar shears,
and blades therefor

18%

III

302A

8214

Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files)

18%

III

302B

8215

Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware

18%

III

303

8301

Padlocks and locks (key, combination or
electrically operated), of base metal; clasps and frames with clasps, incorporating
locks, of base metal; keys for any of the foregoing articles, of base metal

18%

III

303A

8302

Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hatracks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base
metal

18%

III

303B

8303

Armoured or reinforced safes, strong- boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and
the like, of base metal

18%

III

303C

8304

Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office
furniture of heading 9403

18%

III

303D

8305

Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base
metal

18%

III

305

8307

Flexible tubing of base metal, with or
without fittings

18%

III

306

8308

Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or
bifurcated rivets, of base metal; beads and spangles, of base metal

18%

III

307

8309

Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers),
capsules for bottles, threaded bungs, bung covers, seals and other packing
accessories, of base metal

18%

III

307A

8310

Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding
those of heading 9405

18%

III

308

8311

Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for
metal spraying

18%

III

308A

Parts suitable for use solely or principally
with fixed Speed Diesel Engines of power not exceeding 15HP

18%

III

308B

84 or 85

Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed
flow vertical pumps

18%

III

309

8401

Nuclear reactors; machinery and apparatus
for isotopes separation

18%

III

310

8402

Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water
boilers

18%

III

311

8403

Central heating boilers other than those of
heading 8402

18%

III

312

8404

Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers,
gas recoverers); condensers for steam or other vapour power units

18%

III

313

8405

Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas
generators, with or without their purifiers

18%

III

314

8406

Steam turbines and other vapour turbines

18%

III

18%

III

315

8410

Hydraulic turbines, water wheels, and
regulators therefor

18%

III

316

8411

Turbo-jets, turbo-propellers and other gas
turbines [other than aircraft engines]

18%

III

317

8412

Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic
power engines and motors, other, parts) [other than wind turbine or engine]

18%

III

317A

8413

“(a) Concrete pumps [8413 40 00]; (b) other rotary positive displacement pumps [8413 60]; (c) Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps

18%

III

317B

8414

Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Gas-tight biological safety cabinets, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of
bicycle pumps

18%

III

317C

8414 20 10

Bicycle pumps

18%

III

317D

8414 90 12

Parts of air or vacuum pumps and compressors of bicycle pumps

18%

III

318

8416

Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their
mechanical grates, mechanical ash dischargers and similar appliances

18%

III

319

8417

Industrial or laboratory furnaces and
ovens, including incinerators, non-electric

18%

III

319A

8418

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

18%

III

320

8419 other than
8419 12

Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling,
rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or
storage water heaters, non-electric [other than Solar water heater and system]

18%

III

321

8420

Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand
operated rubber roller]

18%

III

322

8421

Centrifuges, including centrifugal dryers; filtering or purifying machinery and
apparatus, for liquids or gases

18%

III

323

8422 20 00, 8422 30 00, 8422 40 00, 842290 other than 8422 11 00,8422 19 00

Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat- shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines]

18%

III

324

8423

Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or
checking machines; weighing machine weights of all kinds

18%

III

325

8424

Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for
sprinklers

18%

III

326

8425

Pulley tackle and hoists other than skip
hoists; winches and capstans; jacks

18%

III

327

8426

Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a
crane

18%

III

327A

8427

Fork-lift trucks; other works trucks fitted
with lifting or handling equipment

18%

III

327B

8428

Other lifting, handling, loading or
unloading machinery (for example, lifts, escalators, conveyors, teleferics)

18%

III

327C

8429

Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders,
tamping machines and road rollers

18%

III

327D

8430

Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile-
extractors; snow-ploughs and snowblowers

18%

III

328

8431

Parts suitable for use solely or principally
with the machinery of headings 8425 to 8430

18%

III

328A

8433

Machines for cleaning, sorting or grading eggs, fruit or other agricultural
produce, other than machinery of heading 8437; parts thereof [8433 90 00]

18%

III

328B

8434

Milking machines and dairy machinery”;

18%

III

329

8435

Presses, crushers and similar machinery
used in the manufacture of wine, cider, fruit juices or similar beverages

18%

III

329A

8437

Machines for cleaning, sorting or grading, seed, grain or dried leguminous
vegetables; machinery used in milling industry or for the working of cereals
or dried leguminous vegetables other than farm type machinery and parts
thereof

18%

III

330

8438

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

18%

III

331

8439

Machinery for making pulp of fibrous cellulosic material or for making or
finishing paper or paperboard

18%

III

332

8440

Book-binding machinery, including book-
sewing machines

18%

III

333

8441

Other machinery for making up paper
pulp, paper or paperboard, including cutting machines of all kinds

18%

III

334

8442

Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates,
printing components; plates, cylinders and lithographic stones, prepared for printing
purposes (for example, planed, grained or polished)

18%

III

335

8443

Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not
combined; parts and accessories thereof

18%

III

336

8444

Machines for extruding, drawing, texturing
or cutting man-made textile materials

18%

III

337

8445

Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the
machines of heading 8446 or 8447

18%

III

338

8446

Weaving machines (looms)

18%

III

339

8447

Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for
tufting

18%

III

340

8448

Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds
and heald frames, hosiery needles)

18%

III

341

8449

Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for
making felt hats; blocks for making hats

18%

III

341A

8450

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

18%

III

342

8451

Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines
for reeling, unreeling, folding, cutting or pinking textile fabrics

18%

III

343

8453

Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other
than sewing machines

18%

III

344

8454

Converters, ladles, ingot moulds and
casting machines, of a kind used in metallurgy or in metal foundries

18%

III

345

8455

Metal-rolling mills and rolls therefor

18%

III

346

8456

Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-
discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes

18%

III

347

8457

Machining centres, unit construction machines (single station) and multi-station
transfer machines, for working metal

18%

III

348

8458

Lathes (including turning centres) for removing metal

18%

III

349

8459

Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning
centres) of heading 8458

18%

III

350

8460

Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting,
gear grinding or gear finishing machines of heading 8461

18%

III

351

8461

Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear
grinding or gear finishing, sawing, cutting-off and other machine-tools working by
removing metal or cermets, not elsewhere specified or included

18%

III

352

8462

Machine-Tools (Including Presses) For Working Metal by Forging, Hammering or Die Forging (Excluding Rolling Mills); Machine-Tools (Including Presses, Slitting Lines and Cut-To-Length Lines) For Working Metal by Bending, Folding, Straightening, Flattening, Shearing, Punching, Notching or Nibbling (Excluding Draw-Benches); Presses for Working Metal or Metal Carbides, Not
Specified Above

18%

III

353

8463

Other machine-tools for working metal, or
cermets, without removing material

18%

III

354

8464

Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working
glass

18%

III

355

8465

Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone,
hard rubber, hard plastics or similar hard materials

18%

III

356

8466

Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the
hand

18%

III

357

8467

Tools for working in the hand, pneumatic,
hydraulic or with self-contained electric or non-electric motor

18%

III

358

8468

Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering
machines and appliances

18%

III

359

8470

Calculating machines and pocket-size data
recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and
similar machines, incorporating a calculating device; cash registers

18%

III

360

8471

Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere
specified or included

18%

III

361

8472

Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-
electric]

18%

III

362

8473

Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of
headings 8470 to 8472

18%

III

363

8474

Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in
powder or paste form; machines for forming foundry moulds of sand

18%

III

364

8475

Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or
glassware

18%

III

364A

8476

Automatic goods-vending machines (for
example, postage stamps, cigarette, food or beverage machines), including money changing machines

18%

III

365

8477

Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included
elsewhere in this Chapter

18%

III

365A

8478

Machinery for preparing or making up tobacco, not specified or included
elsewhere in this chapter

18%

III

366

8479

Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter
[other than Composting Machines]

18%

III

367

8480

Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides,
glass, mineral materials, rubber or plastics

18%

III

368

8481

Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves
and thermostatically controlled valves

18%

III

369

8482

Ball bearing, Roller Bearings

18%

III

369A

8483

Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches
and shaft couplings (including universal joints)

18%

III

369B

8484

Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings;
mechanical seals

18%

III

369C

8485

Machines for Additive Manufacturing

18%

III

370

8486

Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays;
machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories

18%

III

371

8487

Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or
included elsewhere in this chapter

18%

III

371A

84 or 85

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

18%

III

372

8501

Electric motors and generators (excluding
generating sets)

18%

III

373

8502

Electric generating sets and rotary
converters

18%

III

374

8503

Parts suitable for use solely or principally with the machines of heading 8501 or
8502

18%

III

375

8504

Electrical transformers, static converters (for example, rectifiers) and inductors]426 [other than charger or charging station for
Electrically operated vehicles

18%

III

376

8505

Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro- magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and
brakes; electro-magnetic lifting heads

18%

III

376A

8506

Primary cells and primary batteries

18%

III

376AA

8507 60 00

Lithium-ion Batteries

18%

III

376AAA

8507

Lithium-ion accumulators (other than
battery) including lithium-ion power bank

18%

III

376AB

8508

Vacuum cleaners

18%

III

376AC

8509

Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508

18%

III

376AD

8510

Shavers, hair clippers and hair-removing
appliances, with self-contained electric motor

18%

III

376B

8512

Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or
motor vehicles

18%

III

376C

8513

Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators,
magnetos), other than lighting equipment of heading 8512

18%

III

377

8514

Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the
heat treatment of materials by induction or dielectric loss

18%

III

378

8515

Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines
and apparatus for hot spraying of metals or cermets

18%

III

378A

8516

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

18%

III

379

8517

All goods

18%

III

380

8518

Microphones     and     stands     therefor; loudspeakers, whether or not mounted in their       enclosures;      headphones      and
earphones, whether or not combined with a microphone,   and   sets   consisting   of   a microphone and one or more loudspeakers;
audio-frequency       electric       amplifiers; electric sound amplifier set

18%

III

380A

8519

Sound recording or reproducing apparatus

18%

III

381

8521

Video recording or reproducing apparatus,
whether or not incorporating a video tuner

18%

III

381A

8522

Parts and accessories suitable for use
solely or principally with the apparatus of headings 8519 or 8521

18%

III

382

8523

Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding
products of Chapter 37

18%

III

382A

8524

Flat Panel Display Modules, Whether or
Not Incorporating Touch-Sensitive Screens

18%

III

383

8525 or 8806

Closed-circuit television (CCTV), transmission apparatus for radio- broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders including goods in the form of unmanned aircraft falling under 8806 [other than two-way radio
(Walkie talkie) used by defence, police and paramilitary forces, etc.

18%

III

383A

8526

Radar apparatus, radio navigational aid apparatus and radio remote control
apparatus

18%

III

383B

8527

Reception apparatus for radio- broadcasting, whether or not combined, in the same housing, with sound recording or
reproducing apparatus or a clock

18%

III

383C

8528

Television set (including LCD or LED television of screen size not exceeding [32
inches

18%

III

384

8528

Computer monitors not exceeding 32
inches, Set top Box for Television (TV)

18%

III

384A

8529

Parts suitable for use solely or principally
with the apparatus of headings 8525 to 8528

18%

III

384B

8530

Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than
those of heading 8608)

18%

III

384C

8531

Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms),
other than those of heading 8512 or 8530

18%

III

385

8532

Electrical capacitors, fixed, variable or adjustable (pre-set)

18%

III

386

8533

Electrical resistors (including rheostats and potentiometers), other than heating
resistors

18%

III

387

8534 00 00

Printed Circuits

18%

III

388

8535

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding
1,000 volts

18%

III

388A

8536

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for 26 optical fibres, optical
fibre bundles or cables

18%

III

388B

8537

Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and
numerical control apparatus, other than switching apparatus of heading 8517

18%

III

389

8538

Parts suitable for use solely or principally with the apparatus of heading 8535, 8536
or 8537

18%

III

390

8539

Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infrared lamps; arc lamps

18%

III

391

8540

Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes,
cathode-ray tubes, television camera tubes)

18%

III

392

8541

Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled
with other Light-Emitting Diodes (LED); Mounted Piezo-Electric crystals

18%

III

393

8542

Electronic integrated circuits

18%

III

394

8543

Electrical machines and apparatus, having individual functions, not specified or
included elsewhere in this Chapter

18%

III

395

8544

Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or
not assembled with electric conductors or fitted with connectors

18%

III

396

8545

Carbon electrodes, carbon brushes, Lamp
carbons, battery carbons and other articles of graphite or other carbon, with or
without metal, of a kind used for electrical purposes

18%

III

397.

8546

Electrical insulators of any material

18%

III

397A

8547

Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with
insulating material

18%

III

398.

8548 or 8549

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or
included elsewhere in this Chapter

18%

III

398A

8601

Rail locomotives powered from an
external source of electricity or by electric accumulators.

18%

III

398B

8602

Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and
tenders thereof

18%

III

398C

8603

Self-propelled railway or tramway
coaches, vans and trucks, other than those of heading8604.

18%

III

398D

8604

Railway or tramway maintenance or service vehicles, whether or not self- propelled (for example, workshops, cranes, ballast tampers, track liners, testing
coaches and track inspection vehicles)

18%

III

398E

8605

Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self- propelled (excluding those of heading
8604)

18%

III

398F

8606

Railway or tramway goods vans and wagons, not self-propelled

18%

III

398G

8607

Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel- bogies, axles and wheels, and parts
thereof.

18%

III

398H

8608

Railway or tramway track fixtures and fittings; mechanical (including electro- mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the
foregoing.

18%

III

399

8609

Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more
modes of transport [including refrigerated containers]

18%

III

399A

8702

Buses for use in public transport which
exclusively run on Bio-fuels

18%

III

400

8703

Following motor vehicles of length not exceeding 4000 mm, namely: -
(a)    Petrol,    Liquefied    petroleum   gases (LPG) or compressed natural gas (CNG) driven   vehicles   of   engine   capacity   not exceeding 1200cc; and
(b)   Diesel   driven   vehicles   of   engine capacity not exceeding 1500 cc
for    persons    with    orthopedic    physical disability, subject to the condition that an officer   not   below   the   rank   of   Deputy Secretary to the Government of India in the    Department    of    Heavy    Industries certifies that the said goods shall be used by the persons with orthopedic physical disability     in     accordance     with     the guidelines       issued       by       the       said Department

18%

III

401

8704

Refrigerated motor vehicles

18%

III

401A

8705

Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile
radiological unit)

18%

III

402

8708

Following parts of tractors namely:
a. Rear Tractor wheel rim,
b. tractor centre housing,
c. tractor housing transmission,
d. tractor support front axle

18%

III

402A

8709

Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station
platforms; parts of the foregoing vehicles

18%

III

403

8715

Baby carriages and parts thereof

18%

III

403A

8716

Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the
like); animal drawn vehicles]

18%

III

404

8801

Balloons and dirigibles, gliders and other
non-powered aircraft

18%

III

405

8804

Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts
thereof

18%

III

406

8805

Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and
parts thereof

18%

III

406A

8807

Parts of goods of heading 8801”;

18%

III

407

8908 00 00

Vessels and other floating structures for
breaking up

18%

III

408

9001

Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material,
unmounted, other than such elements of glass not optically worked

18%

III

409.

9002

Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than
intraocular lens]

18%

III

410.

[Omitted]

III

411.

9004

Spectacles [other than corrective];
goggles including those for correcting vision

18%

III

411A

9005

Binoculars, monoculars, other optical telescopes, and 27 mountings therefor; other astronomical instruments and mountings therefor, but not including
instruments for radio-astronomy

18%

III

411B

9006

Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps
of heading 8539

18%

III

411C

9007

Cinematographic cameras and projectors, whether or not incorporating sound
recording or reproducing apparatus

18%

III

411D

9008

Image projectors, other than
cinematographic; photographic (other than cinematographic) enlargers and reducers

18%

III

411E

9010

Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this
Chapter; negatoscopes; projection screens

18%

III

411F

9011

Compound optical microscopes, including those for photomicrography
cinephotomicrography or microprojection

18%

III

411G

9012

Microscopes other than optical microscopes;
diffraction apparatus

18%

III

411H

9013

Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this
Chapter

18%

III

411I

9014

Direction finding compasses; other navigational instruments and appliances

18%

III

411J

9015

Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances,
excluding compasses; rangefinders

18%

III

412

9016

Balances of a sensitivity of 5 cg or better,
with or without weights

18%

III

413

9017

Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter

18%

III

413A

9022

Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, 28
examinations or treatment tables, chairs and the like

18%

III

413B

9023

Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions),
unsuitable for other uses

18%

III

414

9024

Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of
materials (for example, metals, wood, textiles, paper, plastics)

18%

III

415

9025

Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any
combination of these instruments

18%

III

416

9026

Instruments and apparatus for measuring or checking the flow, level, pressure or other   variables of liquids or gases (for
example,    flow    meters,    level    gauges,manometers,     heat     meters),     excluding
instruments   and   apparatus   of   heading 9014, 9015, 9028 or 9032

18%

III

417

9027

Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound or light
(including exposure meters); microtomes

18%

III

418

9028

Gas, liquid or electricity supply or production meters, including calibrating
meters therefor

18%

III

419

9029

Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers,
other than those of heading 9014 or 9015; stroboscopes

18%

III

420

9030

Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X‑ray, cosmic or other ionising
radiations

18%

III

421

9031

Measuring or checking instruments, appliances and machines, not specified or
included elsewhere in this Chapter; profile projectors

18%

III

422

9032

Automatic regulating or controlling
instruments and apparatus

18%

III

423

9033

Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or
apparatus of Chapter 90

18%

III

423A

9101

Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with
precious metal

18%

III

423B

9102

Wrist-watches, pocket-watches and other
watches, including stop watches, other than those of heading 9101

18%

III

424

9103

Clocks with watch movements, excluding
clocks of heading 9104

18%

III

424A

9104

Instrument panel clocks and clocks of a similar type for vehicles, aircraft,
spacecraft or vessels

18%

III

425

9105

Other clocks

18%

III

425A

9106

Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-
registers, time-recorders)

18%

III

425B

9107

Time switches with clock or watch
movement or with synchronous motor

18%

III

425C

9108

Watch movements, complete and
assembled

18%

III

426

9109

Clock movements, complete and
assembled

18%

III

427

9114

Other clock or watch parts

18%

III

428

9110

Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch
or clock movements

18%

III

428A

9111

Watch cases and parts thereof

18%

III

429

9112

Clock cases and cases of a similar type for other goods of this chapter, and parts
thereof

18%

III

429A

9113

Watch straps, watch bands and watch bracelets, and parts thereof

18%

III

429B

9201

Pianos, including automatic pianos; harpsi- chords and other keyboard stringed
instruments

18%

III

429C

9202

Other string musical instruments (for
example, guitars, violins, harps)

18%

III

429D

9205

Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street
organs

18%

III

429E

9206 00 00

Percussion musical instruments (for
example, drums, xylophones, cymbols, castanets, maracas)

18%

III

429F

9207

Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars,
accordions)

18%

III

429G

9208

Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other
mouth-blown sound signalling instruments

18%

III

429H

9209

Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and
pitch pipes of all kinds

18%

III

430

9301

Military weapons other than revolvers, pistols

18%

III

431

9303

Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing
guns)

18%

III

432

9304

Other arms (for example, spring, air or gas
guns and pistols, truncheons), excluding those of heading 9307

18%

III

433

9305

Parts and accessories of articles of
headings 9301 to 9304

18%

III

434

9306

Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts
thereof, including shot and cartridge wads

18%

III

435

9307

Swords, cut lasses, bayonets, lances and
similar arms and parts thereof and scabbards and sheaths therefor

18%

III

435A

9401 [other than
9401 10 00]

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind
used for aircraft]

18%

III

436

9402

Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and
elevating movements; parts of the foregoing articles

18%

III

437

9403

Other furniture [other than furniture wholly made of bamboo, cane or rattan]
and parts thereof

18%

III

438

9404

Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products
wholly made of quilted textile materials and cotton quilts

18%

III

438A

9405

Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
[other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof.

18%

III

439

9406

Prefabricated buildings

18%

III

440

9503

Electronic Toys like tricycles, scooters,
pedal cars etc. (including parts and accessories thereof)

18%

III

440A

9504

Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and
other board games of 9504 90 90 like ludo, etc.]

18%

III

440B

9505

Festive, carnival or other entertainment articles, including conjuring tricks and
novelty jokes

18%

III

441

9506

Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools other
than sports goods

18%

III

441A

9508

Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting
Galleries; Travelling Theatres

18%

III

441B

9602

Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or
included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin

18%

III

442

9606 21 00, 9606
22 00, 9606 29,
9606 30

Buttons, of plastics not covered with the textile material, of base metals, buttons of
coconut shell, button blanks

18%

III

443

9603 [other than
9603 10 00]

Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials
bound together, with or without handles]

18%

III

444

9604 00 00

Hand sieves and hand riddles

18%

III

445

9605

Travel sets for personal toilet, sewing or
shoe or clothes cleaning

18%

III

446

[Omitted]

III

447

9608

Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609

18%

III

448

9610 00 00

Boards, with writing or drawing surface,
whether or not framed

18%

III

448A

9611

Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing
sticks and hand printing sets incorporating such composing sticks

18%

III

449

9612

Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges;
ink-pads, whether or not inked, with or without boxes

18%

III

449A

9613

Cigarette lighters and other lighters, whether or not mechanical or electrical,
and parts thereof other than flints or wicks

18%

III

449AA

9616

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

18%

III

449B

9617

Vacuum flasks and other vacuum vessels, Complete; parts thereof other than glass
inners

18%

III

449C

9618

Tailors' dummies and other lay figures;
automata and other animated displays, used for shop window dressing

18%

III

450

9620 00 00

Monopods, bipods, tripods and similar
articles

18%

III

451

9801

All items of machinery including prime movers,     instruments,     apparatus     and appliances, control gear and transmission equipment, auxiliary equipment (including those      required      for      research      and development purposes, testing and quality control),    as    well    as    all    components (whether finished or not) or raw materials for the manufacture of the aforesaid items and   their   components,   required   for   the initial   setting    up    of   a    unit,    or   the substantial expansion of an existing unit, of a specified:
(1) industrial plant,
(2) irrigation project,
(3) power project,
(4) mining project,
(5) project for the exploration for oil or other minerals, and
(6) such   other   projects   as   the   Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf;
and    spare    parts,   other    raw    materials (including    semi-finished    materials    of consumable stores) not exceeding 10% of the value of the goods specified above, provided    that    such    spare    parts,    raw materials     or     consumable     stores     are
essential for the maintenance of the plant or project mentioned in (1) to (6) above.

18%

III

452.

9802

Laboratory chemicals

18%

III

452A

4011 70 00

Tyre for tractors

18%

III

452B

4013 90 49

Tube for tractor tyres

18%

III

452C

8408 20 20

Agricultural Diesel Engine of cylinder
capacity exceeding 250 cc for Tractor

18%

III

452D

8413 81 90

Hydraulic Pumps for Tractors

18%

III

452E

8708 10 10

Bumpers and parts thereof for tractors

18%

III

452F

8708 30 00

Brakes assembly and its parts thereof for
tractors

18%

III

452G

8708 40 00

Gear boxes and parts thereof for tractors

18%

III

452H

8708 50 00

Transaxles and its parts thereof for tractors

18%

III

452I

8708 70 00

Road wheels and parts and accessories
thereof for tractors

18%

III

452J

8708 91 00

(i) Radiator assembly for tractors and parts thereof
(ii) Cooling system for tractor engine and parts thereof

18%

III

452K

8708 92 00

Silencer assembly for tractors and parts
thereof

18%

III

452L

8708 93 00

Clutch assembly and its parts thereof for
tractors

18%

III

452M

8708 94 00

Steering wheels and its parts thereof for
tractor

18%

III

452N

8708 99 00

Hydraulic and its parts thereof for tractors

18%

III

452O

8708 99 00

Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts
thereof for tractors”

18%

III

452P

Any Chapter

Permanent transfer of Intellectual Property
(IP) right

18%

III

452Q

Any Chapter

Supply of any goods other than capital
goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Central Goods and Services Tax Act, 2017   (12   of   2017),   as   prescribed   in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. _, dated 29th March, 2019
Explanation.   For   the   purpose   of   this entry,–
(i) the   term “promoter” shall have   the same meaning as assigned to it in in clause (zk)   of   section   2   of   the   Real   Estate (Regulation and Development) Act, 2016 (16 of 2016).
(ii)   “project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP).
(iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).
(iv)    “Residential    Real    Estate    Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP.
(v) This entry is to be taken to apply to all goods     which    satisfy    the     conditions prescribed herein, even though they may be covered by a more specific chapter/
heading/    sub    heading    or    tariff    item elsewhere in this notification

18%

III

453

Any Chapter

Goods which are not specified in Schedule I, II, IV, V or VI

18%

1703

Molasses

14%

28%

[Omitted]

2106 90 20

Pan masala

14%

28%

[Omitted]

2202 10

All goods [including aerated waters],
containing added sugar or other sweetening matter or flavoured

14%

28%

12A

2202 99 90

Caffeinated Beverages

14%

28%

12B

2202

Carbonated Beverages of Fruit Drink or
Carbonated Beverages with Fruit Juice

14%

28%

2401

Unmanufactured tobacco; tobacco refuse [other
than tobacco leaves]

14%

28%

2402

Cigars, cheroots, cigarillos and cigarettes, of
tobacco or of tobacco substitutes

14%

28%

2403

Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and
essences [including biris]

14%

28%

15A

2404 11 00

Products containing tobacco or reconstituted
tobacco and intended for inhalation without combustion

14%

28%

15B

2404 19 00

Products containing tobacco or nicotine
substitutes and intended for inhalation without combustion

14%

28%

[Omitted]

2523

Portland cement, aluminous cement, slag
cement, super sulphate cement and similar hydraulic cements, whether or not coloured or
in the form of clinkers

14%

28%

[Omitted]

4011

New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; [rear
tractor tyres; and of a kind used on aircraft]

14%

28%

[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]

112

[Omitted]

113

[Omitted]

114

8407

Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft
engines

14%

28%

115

8408

Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)

14%

28%

116

8409

Parts suitable for use solely or principally with
the engines of heading 8407 or 8408

14%

28%

117

8413

Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines
[8413 30]

14%

28%

118

[Omitted]

119

8415

Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be
separately regulated

14%

28%

120

[Omitted]

121

[Omitted]

122

8422

Dish washing machines, household [8422 11
00] and other [8422 19 00]

14%

28%

123

[Omitted]

124

[Omitted]

125

[Omitted]

126

[Omitted]

127

[Omitted]

128

[Omitted]

129

[Omitted]

130

[Omitted]

131

[Omitted]

132

[Omitted]

133

[Omitted]

134

[Omitted]

135

[Omitted]

136

[Omitted]

137

[Omitted]

138

[Omitted]

139

8507

Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithiumion battery and
other Lithium-ion accumulators including Lithium-ion power banks

14%

28%

140

[Omitted]

141

[Omitted]

142

[Omitted]

143

8511

Electrical ignition or starting equipment of a kind used for spark-ignition or compression- ignition internal combustion engines (for example, ignition magnetos, magneto- dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of
a kind used in conjunction with such engines

14%

28%

144

[Omitted]

145

[Omitted]

146

[Omitted]

147

[Omitted]

148

[Omitted]

149

[Omitted]

150

[Omitted]

151

[Omitted]

152

[Omitted]

153

[Omitted]

154

8528

Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 32 inches , set top box for television and Television set (including LCD and LED television) of screen size not
exceeding 32 inches

14%

28%

155

[Omitted]

156

[Omitted]

157

[Omitted]

158

[Omitted]

159

[Omitted]

160

[Omitted]

161

[Omitted]

162

[Omitted]

163

[Omitted]

163A

8701

Road tractors for semi-trailers of engine
capacity more than 1800 cc]

14%

28%

164

8702

Motor vehicles for the transport of ten or more persons, including the driver [other than
buses for use in public transport, which exclusively run on Bio-fuels]

14%

28%

165

8703

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for
physically handicapped persons]

14%

28%

166

8704

Motor vehicles for the transport of goods [other
than Refrigerated motor vehicles]

14%

28%

167

[Omitted]

168

8706

Chassis fitted with engines, for the motor
vehicles of headings 8701 to 8705

14%

28%

169

8707

Bodies (including cabs), for the motor vehicles
of headings 8701 to 8705

14%

28%

170

8708

Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified
parts of tractors]

14%

28%

171

[Omitted]

172

[Omitted]

173

8711

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without
side-cars; side-cars

14%

28%

174

8714

Parts and accessories of vehicles of heading
8711

14%

28%

175

[Omitted]

176

8802 or
8806

Aircrafts for personal use

14%

28%

177

8903

Yachts and other vessels for pleasure or sports;
rowing boats and canoes

14%

28%

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

9302

Revolvers and pistols, other than those of
heading 9303 or 9304

14%

28%

211

[Omitted]

212

[Omitted]

213

[Omitted]

214

[Omitted]

215

[Omitted]

216

[Omitted]

217

[Omitted]

218

[Omitted]

219

[Omitted]

220

[Omitted]

221

[Omitted]

222

[Omitted]

223

9614

Smoking pipes (including pipe bowls) and
cigar or cigarette holders, and parts thereof

14%

28%

224

[Omitted]

225

[Omitted]

226

[Omitted]

227

9804

All dutiable articles intended for personal use

14%

28%

228

Any
chapter

Lottery

14%

28%

229

Any Chapter

Actionable claim in the form of chance to win
in betting, gambling, or horse racing in race club

14%

28%

7101

Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung
for convenience of transport

1.5%

[Omitted]

7105

Dust and powder of natural or synthetic precious or semi-precious
stones

1.5%

7106

Silver (including silver plated with gold or platinum), unwrought or
in semi-manufactured forms, or in powder form

1.5%

7107

Base metals clad with silver, not further worked than semi-
manufactured

1.5%

7108

Gold (including gold plated with platinum) unwrought or in semi-
manufactured forms, or in powder form

1.5%

7109

Base metals or silver, clad with gold, not further worked than semi-
manufactured

1.5%

7110

Platinum, unwrought or in semi-manufactured forms, or in powder
form

1.5%

7111

Base metals, silver or gold, clad with platinum, not further worked
than semi-manufactured

1.5%

7112

Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of
precious metal.

1.5%

7113

Articles of jewellery and parts thereof, of precious metal or [of metal clad with precious metal

1.5%

7114

Articles of goldsmiths' or silversmiths' wares and parts thereof, of
precious metal or of metal clad with precious metal

1.5%

7115

Other articles of precious metal or of metal clad with precious metal

1.5%

7116

Articles of natural or cultured pearls, precious or semi-precious stones
(natural, synthetic or reconstructed)

1.5%

7117

Imitation jewellery [other than bangles of lac/shellac]

1.5%

7118

Coin

1.5%

26*

7113 11 10

Silver filigree work

1.5%

27*

7117

Handmade imitation jewellery (including natural
seeds, beads jewelry, cardamom garland)

1.5%

7102

Rough diamonds or simply sawn diamonds,
industrial or non-industrial

0.125%

0.25%

7103

precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-
precious stones, temporarily strung for convenience of transport

0.125%

0.25%

[Omitted]

7104

Synthetic or reconstructed precious or
semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded
synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung for convenience
of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped

0.125%

0.25%

[Omitted]

VII

7102

Goods other than those specified against S. No. 1 in Schedule VI

0.75%

1.50%

VII

7104

Goods other than those specified against S. No. 3 in Schedule VI";

0.75%

1.50%

Nil rate

0101

Live asses, mules and hinnies

Nil rate

0102

Live bovine animals

Nil rate

0103

Live swine

Nil rate

0104

Live sheep and goats

Nil rate

0105

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

Nil rate

0106

Other live animal such as Mammals, Birds, Insects

Nil rate

0201

Meat of bovine animals, fresh and chilled.

Nil rate

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

All goods, fresh or chilled

Nil rate

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

All goods [other than fresh or chilled] other than pre-packaged and labelled.

Nil rate

[Omitted]

Nil rate

[Omitted]

Nil rate

[Omitted]

Nil rate

[Omitted]

Nil rate

[Omitted]

Nil rate

[Omitted]

Nil rate

[Omitted]

Nil rate

[Omitted]

Nil rate

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

Nil rate

0301

Live fish.

Nil rate

0302

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

Nil rate

0304,
0306,
0307,
0308

All goods, fresh or chilled

Nil rate

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

All goods [other than fresh or chilled] and other than pre-packaged and labelled.

Nil rate

[Omitted]

Nil rate

[Omitted]

Nil rate

0401

Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra
High Temperature (UHT) milk

Nil rate

0403

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

Nil rate

0406

Chena or paneer, other than pre-packaged and labelled.

Nil rate

0407

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

Nil rate

0409

Natural honey, other than pre-packaged and labelled.

Nil rate

0501

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

Nil rate

30A

0504

All goods, fresh or chilled

Nil rate

30B

0504

All goods [other than fresh or chilled] other than pre-packaged and labelled.

Nil rate

0506

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

Nil rate

0507 90

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

Nil rate

0511

Semen including frozen semen

Nil rate

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

Nil rate

0701

Potatoes, fresh or chilled.

Nil rate

0702

Tomatoes, fresh or chilled.

Nil rate

0703

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

Nil rate

0704

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

Nil rate

0705

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

Nil rate

0706

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

Nil rate

0707

Cucumbers and gherkins, fresh or chilled.

Nil rate

0708

Leguminous vegetables, shelled or unshelled, fresh or
chilled.

Nil rate

0709

Other vegetables, fresh or chilled.

Nil rate

43A

0710

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

Nil rate

43B

0711

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

Nil rate

0712

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

Nil rate

0713

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

Nil rate

0714

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

Nil rate

46A

714

Nil rate

46B

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

Nil rate

0801

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

Nil rate

0801

Brazil nuts, fresh, whether or not shelled or peeled

Nil rate

0802

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

Nil rate

0803

Bananas, including plantains, fresh or dried

Nil rate

0804

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

Nil rate

0805

Nil rate

0806

Grapes, fresh

Nil rate

0807

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

Nil rate

0808

Apples, pears and quinces, fresh.

Nil rate

0809

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

Nil rate

0810

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

Nil rate

57A

0813

Tamarind dried

Nil rate

0814

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

Nil rate

7, 9 or 10

All goods of seed quality

Nil rate

0901

Coffee beans, not roasted

Nil rate

0902

Unprocessed green leaves of tea

Nil rate

0909

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

Nil rate

0910 11 10

Fresh ginger, other than in processed form

Nil rate

0910 30 10

Fresh turmeric, other than in processed form

Nil rate

1001

Wheat and meslin other than pre-packaged and labelled.

Nil rate

1002

Rye other than pre-packaged and labelled.

Nil rate

1003

Barley other than pre-packaged and labelled.

Nil rate

1004

Oats other than pre-packaged and labelled.

Nil rate

1005

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

Nil rate

1006

Rice other than pre-packaged and labelled.

Nil rate

1007

Grain sorghum other than pre-packaged and labelled.

Nil rate

1008

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

Nil rate

1101

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

Nil rate

1102

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

Nil rate

1103

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

Nil rate

1104

Cereal grains hulled

Nil rate

1105

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

Nil rate

1106

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

Nil rate

78A

1106 10 10

Guar meal

Nil rate

All goods of seed quality

Nil rate

1201

Soya beans, whether or not broken, of seed quality.

Nil rate

1202

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

Nil rate

1204

Linseed, whether or not broken, of seed quality.

Nil rate

1205

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

Nil rate

1206

Sunflower seeds, whether or not broken, of seed quality.

Nil rate

1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds,
Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.

Nil rate

1209

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

Nil rate

1210

Hop cones, fresh.

Nil rate

87A

1210 10 00

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

Nil rate

1211

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

Nil rate

1212

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

Nil rate

1213

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

Nil rate

1214

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

Nil rate

1301

Lac and Shellac

Nil rate

92A

1401

Sal leaves, siali leaves, sisal leaves, sabai grass

Nil rate

1404 90 40

Betel leaves

Nil rate

93A

1404 90 60

Coconut shell, unworked

Nil rate

93B

1404 90 90

Vegetable materials, for manufacture of jhadoo or
broom sticks

Nil rate

1701 or
1702

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

Nil rate

1904

Nil rate

1905

Pappad, by whatever name it is known, except when
served for consumption

Nil rate

1905

Bread (branded or otherwise), except when served for
consumption and pizza bread

Nil rate

97A

2009 89 90

Tender coconut water other than pre-packaged and labelled.

Nil rate

2106

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

Nil rate

2201

Water [other than aerated, mineral, distilled,
medicinal, ionic, battery, de-mineralized and water sold in sealed container]

Nil rate

100

2201

Non-alcoholic Toddy, Neera including date and palm
neera

Nil rate

101

[Omitted]

Nil rate

102

2301,2302,
2308,
2309

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

Nil rate

102A

[2302

De-oiled rice bran
Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect
from 25th January, 2018

Nil rate

102B

2306

Cotton seed oil cake

Nil rate

102C

2302,2309

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

Nil rate

103

2501

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

Nil rate

[103A

Uranium Ore concentrate

Nil rate

104

2716 00 00

Electrical energy

Nil rate

105

2835

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

Nil rate

106

3002

Human Blood and its components

Nil rate

107

3006

All types of contraceptives

Nil rate

108

3101

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

Nil rate

109

3304

Kajal [other than kajal pencil sticks], Kumkum, Bindi,
Sindur, Alta

Nil rate

110

3825

Municipal waste, sewage sludge, clinical waste

Nil rate

111

3926

Plastic bangles

Nil rate

112

4014

Condoms and contraceptives

Nil rate

113

4401

Firewood or fuel wood

Nil rate

114

4402

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

Nil rate

114A

44 or 68

Deities made of stone, marble or wood

Nil rate

114B

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

Nil rate

114C

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

Nil rate

115

4802 / 4907

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

Nil rate

116

4817 / 4907

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

Nil rate

117

48 or 4907
or 71

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

Nil rate

118

Omitted

Nil rate

119

4901

Printed books, including Braille books

Nil rate

120

4902

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

Nil rate

121

4903

Children's picture, drawing or colouring books

Nil rate

121A

4904

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

Nil rate

122

Omitted

Nil rate

122A

4907

Duty Credit Scrips

Nil rate

123

5001

Silkworm laying, cocoon

Nil rate

124

5002

Raw silk

Nil rate

125

5003

Silk waste

Nil rate

126

5101

Wool, not carded or combed

Nil rate

127

5102

Fine or coarse animal hair, not carded or combed

Nil rate

128

5103

Waste of wool or of fine or coarse animal hair

Nil rate

129

Gandhi Topi

Nil rate

130

Khadi yarn

Nil rate

130A

50 to 55

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

Nil rate

131

5303

Jute fibres, raw or processed but not spun

Nil rate

132

5305

Coconut, coir fibre

Nil rate

132A

Coir pith compost other than pre-packaged and labelled.

Nil rate

133

Indian National Flag

Nil rate

134

6703

Human hair, dressed, thinned, bleached or otherwise
worked

Nil rate

135

6912 00 40

Earthen pot and clay lamps

Nil rate

135A

Idols made of clay

Nil rate

136

7018

Glass bangles (except those made from precious metals)

Nil rate

136A

7117

Bangles of lac/shellac

Nil rate

137

8201

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

Nil rate

138

8445

Charkha for hand spinning of yarns, including amber
charkha

Nil rate

139

8446

Handloom [weaving machinery]

Nil rate

140

8802 60 00

Spacecraft (including satellites) and suborbital and
spacecraft launch vehicles

Nil rate

141

Omitted

Nil rate

142

9021

Hearing aids

Nil rate

143

Indigenous handmade musical instruments as listed in
ANNEXUREII

Nil rate

144

9603

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

Nil rate

145

9609

Slate pencils and chalk sticks

Nil rate

146

9610 00 00

Slates

Nil rate

146A

96190010
or 96190020

Sanitary towels (pads) or sanitary napkins; tampons

Nil rate

147

9803

Passenger baggage

Nil rate

148

Any chapter

Puja samagri namely,-
(i)     Rudraksha,   rudraksha   mala,   tulsi   kanthi mala,   panchgavya   (mixture   of cowdung, desi ghee, milk and curd);
(ii)    Sacred    thread    (commonly    known    as yagnopavit);
(iii)   Wooden khadau;
(iv)   Panchamrit,
(v)     Vibhuti
(vi)   Unbranded honey [proposed GST Nil]
(vii) Wick for diya.
(viii) Roli
(ix)   Kalava (Raksha sutra)
(x)    Chandan tika

Nil rate

149

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

Nil rate

150

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

Nil rate

151

Any
Chapter

Parts for manufacture of hearing aids

Nil rate

152

Any Chapter
except 71

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

Nil rate

153

Any Chapter

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

Compensation Cess

2106 90 20

Pan-masala

60%

Compensation Cess

2202 10 10

Aerated waters

12%

Compensation Cess

2202 10 20

Lemonade

12%

Compensation Cess

2202 10 90

Others

12%

Compensation Cess

2202 99 90

Caffeinated Beverages

12%

Compensation Cess

2401

Unmanufactured tobacco (without lime tube) –
bearing a brand name

71%

Compensation Cess

2401

Unmanufactured tobacco (with lime tube) – bearing a brand name

65%

Compensation Cess

2401 30 00

Tobacco refuse, bearing a brand name

61%

Compensation Cess

2402 10 10

Cigar and cheroots

21% or Rs. 4170
per thousand, whichever is
higher

Compensation Cess

2402 10 10

Cigarillos

21% or Rs. 4170
per thousand, whichever is
higher

Compensation Cess

2402 20 10

Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres

5% + Rs.2076 per
thousand

Compensation Cess

2402 20 20

Cigarettes containing tobacco other than filter
cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres

5% +
Rs.3668 per thousand

Compensation Cess

2402 20 30

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not
exceeding 65 millimetres

5% + Rs.2076 per
thousand

Compensation Cess

2402 20 40

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding
65 millimetres but not exceeding 70 millimetres

5% + Rs.2747 per
thousand

Compensation Cess

2402 20 50

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding
70 millimetres but not exceeding 75 millimetres

5% + Rs.3668 per
thousand

Compensation Cess

2402 20 90

Other cigarettes containing tobacco

36% +
Rs.4170 per thousand

Compensation Cess

2402 90 10

Cigarettes of tobacco substitutes

Rs.4006 per
thousand

Compensation Cess

2402 90 20

Cigarillos of tobacco substitutes

12.5% or Rs.
4,006 per thousand whichever is
higher

Compensation Cess

2402 90 90

Other

12.5% or Rs.
4,006 per thousand whichever is
higher

Compensation Cess

2403 11 10

'Hookah' or 'gudaku' tobacco bearing a brand
name

72%

Compensation Cess

2403 11 10

Tobacco used for smoking 'hookah' or 'chilam'
commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name

17%

Compensation Cess

2403 11 90

Other water pipe smoking tobacco not bearing a
brand name.

11%

Compensation Cess

2403 19 10

Smoking mixtures for pipes and cigarettes

290%

Compensation Cess

2403 19 90

Other smoking tobacco bearing a brand name

49%

Compensation Cess

2403 19 90

Other smoking tobacco not bearing a brand name

11%

Compensation Cess

2403 91 00

“Homogenised” or “reconstituted” tobacco,bearing a brand name

72%

Compensation Cess

2403 99 10

Chewing tobacco (without lime tube)

160%

Compensation Cess

2403 99 10

Chewing tobacco (with lime tube)

142%

Compensation Cess

2403 99 10

Filter khaini

160%

Compensation Cess

2403 99 20

Preparations containing chewing tobacco

72%

Compensation Cess

2403 99 30

Jarda scented tobacco

160%

Compensation Cess

2403 99 40

Snuff

72%

Compensation Cess

2403 99 50

Preparations containing snuff

72%

Compensation Cess

2403 99 60

Tobacco extracts and essence bearing a brand
name

72%

Compensation Cess

2403 99 60

Tobacco extracts and essence not bearing a brand
name

65%

Compensation Cess

2403 99 70

Cut tobacco

20%

Compensation Cess

2403 99 90

Pan masala containing tobacco ‘Gutkha’

204%

Compensation Cess

2403 99 90

All goods, other than pan masala containing
tobacco 'gutkha', bearing a brand name

96%

Compensation Cess

2403 99 90

All goods, other than pan masala containing
tobacco 'gutkha', not bearing a brand name

89%

Compensation Cess

2701

Coal; briquettes, ovoids and similar solid fuels
manufactured from coal.

Rs.400 per
tonne

Compensation Cess

2702

Lignite, whether or not agglomerated, excluding
jet

Rs.400 per
tonne

Compensation Cess

2703

Peat (including peat litter), whether or not
agglomerated

Rs.400 per
tonne

Compensation Cess

41A

Coal rejects supplied by a coal washery, arising out of coal on which compensation cess has been paid and no input tax credit thereof has not been
availed by any person.

Nil

Compensation Cess

8702 10,
8702 20,
8702 30,
8702 90

Motor vehicles for the transport of not more than 13 persons, including the driver, other than the vehicles of the description mentioned in S. No.
50 and 51

15%

Compensation Cess

42A

All old and used motor vehicles Explanation: Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT
credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles

Nil

Compensation Cess

42B

Fuel Cell Motor Vehicles

Nil

Compensation Cess

8702 or
8703

Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories
necessary for an ambulance from the factory manufacturing such motor vehicles

NIL

Compensation Cess

8703 10 10,
8703 80

Electrically operated vehicles, including three
wheeled electric motor vehicles.

NIL

Compensation Cess

8703

Three wheeled vehicles

NIL

Compensation Cess

8703

Cars for physically handicapped persons, subject to the following conditions:
a)
b)
[Following motor vehicles of length not exceeding 4000 mm, namely: -
(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200 cc; and
(b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in
accordance with the guidelines issued by the said Department

NIL

Compensation Cess

8703 40,
8703 60

Following    Vehicles,    with   both   spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
(a) Motor vehicles cleared as ambulances duly fitted   with   all   the   fitments,   furniture   and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
(b) Three wheeled vehicles
(c) Motor    vehicles    of    engine    capacity    not exceeding 1200cc and of length not exceeding 4000 mm
(d) Motor vehicles other than those mentioned at (a), (b) and (c) above.
Explanation.- For the purposes of this entry, the specification   of   the    motor    vehicle    shall    be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

NIL
NIL                                                                 NIL                                              15%

Compensation Cess

8703 50,
8703 70

Following    Vehicles,    with    both    compression- ignition internal combustion piston engine [diesel- or semi diesel] and electric motor as motors for propulsion;
(a) Motor vehicles cleared as ambulances duly fitted   with   all   the   fitments,   furniture   and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
(b) Three wheeled vehicles
(c) Motor    vehicles    of    engine    capacity    not exceeding   1500   cc   and         of   length   not exceeding 4000 mm
(d) Motor vehicles other than those mentioned at (a), (b) and (c) above.
Explanation.- For the purposes of this entry, the specification   of   the    motor    vehicle    shall    be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

NIL
NIL                                                                   NIL                                                                                                                                              15%

Compensation Cess

8703

Hydrogen vehicles based on fuel cell tech and of length not exceeding 4000 mm.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988
(59 of 1988) and the rules made there under.

NIL

Compensation Cess

8702, 8703
21 or 8703 22

Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988
(59 of 1988) and the rules made there under.

Compensation Cess

8702, 8703 31

Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988
(59 of 1988) and the rules made there under.

Compensation Cess

[8703

Motor vehicles of engine capacity not exceeding 1500 cc

17%

Compensation Cess

52A

8703

Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against
entry at S. No 52B

20%

Compensation Cess

52B

8703

Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles.
Explanation. - For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000
mm and having ground clearance of 170 mm. and above.

22%

Compensation Cess

8711

Motorcycles of engine capacity exceeding 350 cc.

Compensation Cess

8802

Other aircraft (for example, helicopters, aeroplanes), for personal use.

Compensation Cess

8903

Yacht and other vessels for pleasure or sports

Compensation Cess

Any chapter

All goods other than those mentioned at S. Nos. 1
to 55 above

Nil

Note: *Notification No. 21/2018 -Central Tax (Rate) DATED 26.7.2018

GST rates for Goods and Services as on 01.01.2023

Doing Business
In Maharashtra

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