GST Rates On Goods & Services

S. No.	Chapter / Heading / Sub-heading / Tariff item	Description of Goods	CGST Rate (%)	SGST/ UTGST Rate (%)	IGST Rate (%)
1	0303	Fish, frozen, excluding fish fillets and other fish meat of heading 0304	2.5	2.5	5
2	0304	Fish fillets and other fish meat (whether or not minced), frozen	2.5	2.5	5
3	0305	Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption	2.5	2.5	5
4	0306	Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption	2.5	2.5	5
5	0307	Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption	2.5	2.5	5
6	0308	Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption	2.5	2.5	5
7	0401	Ultra High Temperature (UHT) milk	2.5	2.5	5
8	0402	Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]	2.5	2.5	5
9	0403	Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa	2.5	2.5	5
10	0404	Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included	2.5	2.5	5
11	0406	Chena or paneer put up in unit container and bearing a registered brand name	2.5	2.5	5
12	0408	Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.	2.5	2.5	5
13	0409	Natural honey, put up in unit container and bearing a registered brand name	2.5	2.5	5
14	0410	Edible products of animal origin, not elsewhere specified or included
15	0502	Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.	2.5	2.5	5
16	0504	Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.	2.5	2.5	5
17	0505	Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers	2.5	2.5	5
18	0507 [Except 050790]	Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.	2.5	2.5	5
19	0508	Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.	2.5	2.5	5
20	0510	Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.	2.5	2.5	5
21	0511	Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.	2.5	2.5	5
22	7	Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower	2.5	2.5	5
23	0710	Vegetables (uncooked or cooked by steaming or boiling in water), frozen	2.5	2.5	5
24	0711	Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption	2.5	2.5	5
25	0713	Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name]	2.5	2.5	5
26	0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets	2.5	2.5	5
27	0801	Cashew nuts, whether or not shelled or peeled	2.5	2.5	5
28	0802	Dried areca nuts, whether or not shelled or peeled	2.5	2.5	5
29	0802	Dried chestnuts (singhada), whether or not shelled or peeled	2.5	2.5	5
30	08	Dried makhana, whether or not shelled or peeled	2.5	2.5	5
31	0806	Grapes, dried, and raisins	2.5	2.5	5
32	0811	Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter	2.5	2.5	5
33	0812	Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption	2.5	2.5	5
34	0814	Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions	2.5	2.5	5
35	0901	Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]	2.5	2.5	5
36	0902	Tea, whether or not flavoured [other than unprocessed green leaves of tea]	2.5	2.5	5
37	0903	Mat�	2.5	2.5	5
38	0904	Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta	2.5	2.5	5
39	0905	Vanilla	2.5	2.5	5
40	0906	Cinnamon and cinnamon-tree flowers	2.5	2.5	5
41	0907	Cloves (whole fruit, cloves and stems)	2.5	2.5	5
42	0908	Nutmeg, mace and cardamoms	2.5	2.5	5
43	0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]	2.5	2.5	5
44	0910 [other than 0910 11 10, 0910 30 10]	Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices	2.5	2.5	5
45	10	All goods i.e. cereals, put up in unit container and bearing a registered brand name	2.5	2.5	5
46	1001	Wheat and meslin put up in unit container and bearing a registered brand name	2.5	2.5	5
47	1002	Rye put up in unit container and bearing a registered brand name	2.5	2.5	5
48	1003	Barley put up in unit container and bearing a registered brand name	2.5	2.5	5
49	1004	Oats put up in unit container and bearing a registered brand name	2.5	2.5	5
50	1005	Maize (corn) put up in unit container and bearing a registered brand name	2.5	2.5	5
51	1006	Rice put up in unit container and bearing a registered brand name	2.5	2.5	5
52	1007	Grain sorghum put up in unit container and bearing a registered brand name	2.5	2.5	5
53	1008	Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name	2.5	2.5	5
54	1101	Wheat or meslin flour put up in unit container and bearing a registered brand name.	2.5	2.5	5
55	1102	Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name	2.5	2.5	5
56	1103	Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name	2.5	2.5	5
57	1104	Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]	2.5	2.5	5
58	1105	Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name	2.5	2.5	5
59	1106	Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name	2.5	2.5	5
60	1106 10 10	Guar meal	2.5	2.5	5
61	1106 10 90	Guar gum refined split	2.5	2.5	5
62	1109 00 00	Wheat gluten, whether or not dried	2.5	2.5	5
63	12	All goods other than of seed quality	2.5	2.5	5
64	1201	Soya beans, whether or not broken other than of seed quality.	2.5	2.5	5
65	1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.	2.5	2.5	5
66	1203	Copra other than of seed quality	2.5	2.5	5
67	1204	Linseed, whether or not broken other than of seed quality.	2.5	2.5	5
68	1205	Rape or colza seeds, whether or not broken other than of seed quality.	2.5	2.5	5
69	1206	Sunflower seeds, whether or not broken other than of seed quality	2.5	2.5	5
70	1207	Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality	2.5	2.5	5
71	1208	Flour and meals of oil seeds or oleaginous fruits, other than those of mustard	2.5	2.5	5
72	1210	Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin	2.5	2.5	5
73	1211	Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered	2.5	2.5	5
74	1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included	2.5	2.5	5
75	1301	Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]	2.5	2.5	5
76	1301	Compounded asafoetida commonly known as heeng	2.5	2.5	5
77	1401	Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)	2.5	2.5	5
78	1404 [other than 1404 90 10, 1404 90 40, 1404 90 50]	Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha]	2.5	2.5	5
79	1507	Soya-bean oil and its fractions, whether or not refined, but not chemically modified	2.5	2.5	5
80	1508	Ground-nut oil and its fractions, whether or not refined, but not chemically modified.	2.5	2.5	5
81	1509	Olive oil and its fractions, whether or not refined, but not chemically modified.	2.5	2.5	5
82	1510	Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509	2.5	2.5	5
83	1511	Palm oil and its fractions, whether or not refined, but not chemically modified.	2.5	2.5	5
84	1512	Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.	2.5	2.5	5
85	1513	Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.	2.5	2.5	5
86	1514	Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.	2.5	2.5	5
87	1515	Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.	2.5	2.5	5
88	1516	Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.	2.5	2.5	5
89	1517	Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516	2.5	2.5	5
90	1518	Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516	2.5	2.5	5
91	1701	Beet sugar, cane sugar, khandsari sugar	2.5	2.5	5
92	1702	Palmyra sugar	2.5	2.5	5
93	1801	Cocoa beans whole or broken, raw or roasted	2.5	2.5	5
94	1802	Cocoa shells, husks, skins and other cocoa waste	2.5	2.5	5
95	1803	Cocoa paste whether or not de-fatted	2.5	2.5	5
96	1901 20 00	Mixes and doughs for the preparation of bread, pastry and other baker's wares	2.5	2.5	5
97	1902	Seviyan (vermicelli)	2.5	2.5	5
98	1903	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)	2.5	2.5	5
99	1905	Pizza bread	2.5	2.5	5
100	1905 40 00	Rusks, toasted bread and similar toasted products	2.5	2.5	5
101	2106 90	Sweetmeats	2.5	2.5	5
102	2201 90 10	Ice and snow	2.5	2.5	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	2.5	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	2.5	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 [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]	2.5	2.5	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[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]	2.5	2.5	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 fats or oils, other than those of heading 2304 or 2305[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]	2.5	2.5	5
108	2307	Wine lees; argol	2.5	2.5	5
109	2401	Tobacco leaves	2.5	2.5	5
110	2502	Unroasted iron pyrites.	2.5	2.5	5
111	2503[except 2503 00 10]	Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as by-product in refining of crude oil]	2.5	2.5	5
112	2504	Natural graphite.	2.5	2.5	5
113	2505	Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.	2.5	2.5	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	2.5	5
115	2507	Kaolin and other kaolinic clays, whether or not calcined.	2.5	2.5	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	2.5	5
117	2509	Chalk.	2.5	2.5	5
118	2510	Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.	2.5	2.5	5
119	2511	Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.	2.5	2.5	5
120	2512	Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.	2.5	2.5	5
121	2513	Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.	2.5	2.5	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	2.5	5
123	2515 [Except 2515 12 10, 2515 12 20, 2515 12 90]	Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine]	2.5	2.5	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	2.5	5
125	2516 11 00	Granite crude or roughly trimmed	2.5	2.5	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	2.5	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; dolomite ramming mix. 2518 10 dolomite, Not calcined or sintered	2.5	2.5	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	2.5	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	2.5	5
130	2521	Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.	2.5	2.5	5
131	2522	Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.	2.5	2.5	5
132	2524	Asbestos	2.5	2.5	5
133	2525	Mica, including splitting; mica waste.	2.5	2.5	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	2.5	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	2.5	2.5	5
136	2529	Feldspar; leucite, nepheline and nepheline syenite; fluorspar.	2.5	2.5	5
137	2530	Mineral substances not elsewhere specified or included.	2.5	2.5	5
138	26 [other than 2619, 2620, 2621]	All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste]	2.5	2.5	5
139	2601	Iron ores and concentrates, including roasted iron pyrites	2.5	2.5	5
140	2602	Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.	2.5	2.5	5
141	2603	Copper ores and concentrates.	2.5	2.5	5
142	2604	Nickel ores and concentrates.	2.5	2.5	5
143	2605	Cobalt ores and concentrates.	2.5	2.5	5
144	2606	Aluminium ores and concentrates.	2.5	2.5	5
145	2607	Lead ores and concentrates.	2.5	2.5	5
146	2608	Zinc ores and concentrates.	2.5	2.5	5
147	2609	Tin ores and concentrates.	2.5	2.5	5
148	2610	Chromium ores and concentrates.	2.5	2.5	5
149	2611	Tungsten ores and concentrates.	2.5	2.5	5
150	2612	Uranium or thorium ores and concentrates.	2.5	2.5	5
151	2613	Molybdenum ores and concentrates.	2.5	2.5	5
152	2614	Titanium ores and concentrates.	2.5	2.5	5
153	2615	Niobium, tantalum, vanadium or zirconium ores and concentrates.	2.5	2.5	5
154	2616	Precious metal ores and concentrates.	2.5	2.5	5
155	2617	Other ores and concentrates	2.5	2.5	5
156	2618	Granulated slag (slag sand) from the manufacture of iron or steel	2.5	2.5	5
157	27	Bio-gas	2.5	2.5	5
158	2701	Coal; briquettes, ovoids and similar solid fuels manufactured from coal	2.5	2.5	5
159	2702	Lignite, whether or not agglomerated, excluding jet	2.5	2.5	5
160	2703	Peat (including peat litter), whether or not agglomerated	2.5	2.5	5
161	2704	Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon	2.5	2.5	5
162	2705	Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons	2.5	2.5	5
163	2706	Tar distilled from coal, from lignite or from peat	2.5	2.5	5
164	2710	Kerosene PDS	2.5	2.5	5
165	2711 12 00, 2711 13 00, 2710 19 00	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.	2.5	2.5	5
166	28	Thorium oxalate	2.5	2.5	5
167	28	Enriched KBF4 (enriched potassium fluroborate)	2.5	2.5	5
168	28	Enriched elemental boron	2.5	2.5	5
169	28	Nuclear fuel	2.5	2.5	5
170	2805 11	Nuclear grade sodium	2.5	2.5	5
171	2845	Heavy water and other nuclear fuels	2.5	2.5	5
172	2853	Compressed air	2.5	2.5	5
173	30	Insulin	2.5	2.5	5
174	3002, 3006	Animal or Human Blood Vaccines	2.5	2.5	5
175	30	Diagnostic kits for detection of all types of hepatitis	2.5	2.5	5
176	30	Desferrioxamine injection or deferiprone	2.5	2.5	5
177	30	Cyclosporin	2.5	2.5	5
178	30	Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name	2.5	2.5	5
179	30	Oral re-hydration salts	2.5	2.5	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	2.5	5
181	30	Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule	2.5	2.5	5
182	3101	All goods i.e. animal or vegetable fertilisersor organic fertilisers put up in unit containers and bearing a brand name	2.5	2.5	5
183	32	Wattle extract, quebracho extract, chestnut extract	2.5	2.5	5
184	3202	Enzymatic preparations for pre-tanning	2.5	2.5	5
185	3307 41 00	Agarbatti	2.5	2.5	5
186	3402	Sulphonated castor oil, fish oil or sperm oil	2.5	2.5	5
187	3605 00 10	Handmade safety matches Explanation.� For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: - (i) frame filling; (ii) dipping of splints in the composition for match heads; (iii) filling of boxes with matches; (iv) pasting of labels on match boxes, veneers or cardboards; (v) packaging	2.5	2.5	5
188	4001	Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip	2.5	2.5	5
189	4016	Toy balloons made of natural rubber latex	2.5	2.5	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	2.5	5
191	4016	Erasers	2.5	2.5	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	2.5	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	2.5	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	2.5	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	2.5	5
196	4105	Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared	2.5	2.5	5
197	4106	Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared	2.5	2.5	5
198	4401	Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms	2.5	2.5	5
199	4801	Newsprint, in rolls or sheets	2.5	2.5	5
200	4823	Kites	2.5	2.5	5
201	4901	Brochures, leaflets and similar printed matter, whether or not in single sheets	2.5	2.5	5
202	5004 to 5006	Silk yarn	2.5	2.5	5
203	5007	Woven fabrics of silk or of silk waste	2.5	2.5	5
204	5104	Garneted stock of wool or of fine or coarse animal hair, shoddy wool	2.5	2.5	5
205	5105	Wool and fine or coarse animal hair, carded or combed	2.5	2.5	5
206	5106 to 5110	Yarn of wool or of animal hair	2.5	2.5	5
207	5111 to 5113	Woven fabrics of wool or of animal hair	2.5	2.5	5
208	5201 to 5203	Cotton and Cotton waste	2.5	2.5	5
209	5204	Cotton sewing thread, whether or not put up for retail sale	2.5	2.5	5
210	5205 to 5207	Cotton yarn [other than khadi yarn]	2.5	2.5	5
211	5208 to 5212	Woven fabrics of cotton	2.5	2.5	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	2.5	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	2.5	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	2.5	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	2.5	2.5	5
216	5309 to 5311	Woven fabrics of other vegetable textile fibres, paper yarn	2.5	2.5	5
217	5407, 5408	Woven fabrics of manmade textile materials	2.5	2.5	5
218	5512 to 5516	Woven fabrics of manmade staple fibres	2.5	2.5	5
219	5705	Coir mats, matting and floor covering	2.5	2.5	5
220	5809, 5810	Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal	2.5	2.5	5
221	60	Knitted or crocheted fabrics [All goods]	2.5	2.5	5
222	61	Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece	2.5	2.5	5
223	62	Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece	2.5	2.5	5
224	63	Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece	2.5	2.5	5
225	64	Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.	2.5	2.5	5
226	6901 00 10	Bricks of fossil meals or similar siliceous earths	2.5	2.5	5
227	6904 10 00	Building bricks	2.5	2.5	5
228	6905 10 00	Earthen or roofing tiles	2.5	2.5	5
229	7018	Glass beads.	2.5	2.5	5
230	84	Pawan Chakki that is Air Based Atta Chakki	2.5	2.5	5
231	8413, 8413 91	Hand pumps and parts thereof	2.5	2.5	5
232	8419 19	Solar water heater and system	2.5	2.5	5
233	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	2.5	2.5	5
234	84 or 85	Following renewable energy devices & parts for their manufacture (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Solar lantern / solar lamp (g) Ocean waves/tidal waves energy devices/plants	2.5	2.5	5
235	8601	Rail locomotives powered from an external source of electricity or by electric accumulators	2.5	2.5	5
236	8602	Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof	2.5	2.5	5
237	8603	Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604	2.5	2.5	5
238	8604	Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)	2.5	2.5	5
239	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)	2.5	2.5	5
240	8606	Railway or tramway goods vans and wagons, not self-propelled	2.5	2.5	5
241	8607	Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof	2.5	2.5	5
242	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	2.5	2.5	5
243	8713	Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled	2.5	2.5	5
244	8802	Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.	2.5	2.5	5
245	8803	Parts of goods of heading 8802	2.5	2.5	5
246	8901	Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods	2.5	2.5	5
247	8902	Fishing vessels; factory ships and other vessels for processing or preserving fishery products	2.5	2.5	5
248	8904	Tugs and pusher craft	2.5	2.5	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	2.5	5
250	8906	Other vessels, including warships and lifeboats other than rowing boats	2.5	2.5	5
251	8907	Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)	2.5	2.5	5
252	Any chapter	Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907	2.5	2.5	5
253	90	Coronary stents and coronary stent systems for use with cardiac catheters	2.5	2.5	5
254	90 or any other Chapter	Artificial kidney	2.5	2.5	5
255	90 or 84	Disposable sterilized dialyzer or micro barrier of artificial kidney	2.5	2.5	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	2.5	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	2.5	5
258	9405 50 31	Kerosene pressure lantern	2.5	2.5	5
259	9405 91 00, 9405 92 00 or 9405 99 00	Parts of kerosene pressure lanterns including gas mantles	2.5	2.5	5
260	9603 10 00	Broomsticks	2.5	2.5	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	2.5	5
262	9705	Numismatic coins	2.5	2.5	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	2.5	5
1	01012100, 010129	Live horses	6	6	12
2	0202	Meat of bovine animals, frozen and put up in unit containers	6	6	12
3	0203	Meat of swine, frozen and put up in unit containers	6	6	12
4	0204	Meat of sheep or goats, frozen and put up in unit containers	6	6	12
5	0205	Meat of horses, asses, mules or hinnies, frozen and put up in unit containers	6	6	12
6	0206	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers	6	6	12
7	0207	Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers	6	6	12
8	0208	Other meat and edible meat offal, frozen and put up in unit containers	6	6	12
9	0209	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers	6	6	12
10	0209	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers	6	6	12
11	0210	Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers	6	6	12
12	0405	Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
13	0406	Cheese	6	6	12
14	0801	Brazil nuts, dried, whether or not shelled or peeled	6	6	12
15	0802	Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]	6	6	12
16	0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried	6	6	12
17	0813	Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8	6	6	12
18	1108	Starches; inulin	6	6	12
19	1501	Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503	6	6	12
20	1502	Fats of bovine animals, sheep or goats, other than those of heading 1503	6	6	12
21	1503	Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared	6	6	12
22	1504	Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified	6	6	12
23	1505	Wool grease and fatty substances derived therefrom (including lanolin)	6	6	12
24	1506	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified	6	6	12
25	1516	Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.	6	6	12
26	1517	Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516	6	6	12
27	1518	Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included	6	6	12
28	1601	Sausages and similar products, of meat, meat offal or blood; food preparations based on these products	6	6	12
29	1602	Other prepared or preserved meat, meat offal or blood	6	6	12
30	1603	Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates	6	6	12
31	1604	Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs	6	6	12
32	1605	Crustaceans, molluscs and other aquatic invertebrates prepared or preserved	6	6	12
33	2001	Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid	6	6	12
34	2002	Tomatoes prepared or preserved otherwise than by vinegar or acetic acid	6	6	12
35	2003	Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid	6	6	12
36	2004	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006	6	6	12
37	2005	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006	6	6	12
38	2006	Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glac� or crystallised)	6	6	12
39	2007	Jams, fruit jellies, marmalades, fruit or nut pur�e and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter	6	6	12
40	2008	Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits	6	6	12
41	2009	Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.	6	6	12
42	2101 30	Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	6	6	12
43	2102	Yeasts and prepared baking powders	6	6	12
44	2103 [other than 2103 90 10, 2103 90 30, 2103 90 40]	Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning	6	6	12
45	2106	Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi	6	6	12
46	2106 90	Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form	6	6	12
47	2202 90 10	Soya milk drinks	6	6	12
48	2202 90 20	Fruit pulp or fruit juice based drinks	6	6	12
49	2202 90 90	Tender coconut water put up in unit container and bearing a registered brand name	6	6	12
50	2202 90 30	Beverages containing milk	6	6	12
51	2515 12 10	Marble and travertine blocks	6	6	12
52	2516	Granite blocks	6	6	12
53	28	Anaesthetics	6	6	12
54	28	Potassium Iodate	6	6	12
55	28	Steam	6	6	12
56	28	Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985	6	6	12
57	2801 20	Iodine	6	6	12
58	2847	Medicinal grade hydrogen peroxide	6	6	12
59	29	Gibberellic acid	6	6	12
60	3001	Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included	6	6	12
61	3002	Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products	6	6	12
62	3003	Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments	6	6	12
63	3004	Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale	6	6	12
64	3005	Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes	6	6	12
65	3006	Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives]	6	6	12
66	3102	Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers	2.5	2.5	5
67	3103	Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers	2.5	2.5	5
68	3104	Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers	2.5	2.5	5
69	3105	Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, other than those which are clearly not to be used as fertilizers	2.5	2.5	5
70	3215	Fountain pen ink	6	6	12
71	3215	Ball pen ink	6	6	12
72	3306 10 10	Tooth powder	6	6	12
73	3307 41 00	Odoriferous preparations which operate by burning [other than agarbattis]	6	6	12
74	29, 30, 3302	Following goods namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO), d. De-mentholised oil (DMO), e. Spearmint oil, f. Mentha piperita oil	6	6	12
75	3406	Candles, tapers and the like	6	6	12
76	3701	Photographic plates and film for x-ray for medical use	6	6	12
77	3705	Photographic plates and films, exposed and developed, other than cinematographic film	6	6	12
78	3706	Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.	6	6	12
79	3818	Silicon wafers	6	6	12
80	3822	All diagnostic kits and reagents	6	6	12
81	3926	Feeding bottles	6	6	12
82	3926	Plastic beads	6	6	12
83	4007	Latex Rubber Thread	6	6	12
84	4014	Nipples of feeding bottles	6	6	12
85	4015	Surgical rubber gloves or medical examination rubber gloves	6	6	12
86	4107	Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114	6	6	12
87	4112	Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114	6	6	12
88	4113	Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114	6	6	12
89	4114	Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather	6	6	12
90	4115	Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour	6	6	12
91	4203	Gloves specially designed for use in sports	6	6	12
92	44 or any Chapter	The following goods, namely: � a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues	6	6	12
93	4404	Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like	6	6	12
94	4405	Wood wool; wood flour	6	6	12
95	4406	Railway or tramway sleepers (cross-ties) of wood	6	6	12
96	4408	Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]	6	6	12
97	4415	Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood	6	6	12
98	4416	Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves	6	6	12
99	4417	Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood	6	6	12
100	4420	Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94	6	6	12
101	4421	Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]	6	6	12
102	4501	Natural cork, raw or simply prepared	6	6	12
103	4601	Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials	6	6	12
104	4602	Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah	6	6	12
105	4701	Mechanical wood pulp	6	6	12
106	4702	Chemical wood pulp, dissolving grades	6	6	12
107	4703	Chemical wood pulp, soda or sulphate, other than dissolving grades	6	6	12
108	4704	Chemical wood pulp, sulphite, other than dissolving grades	6	6	12
109	4705	Wood pulp obtained by a combination of mechanical and chemical pulping processes	6	6	12
110	4706	Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material	6	6	12
111	4707	Recovered (waste and scrap) paper or paperboard	6	6	12
112	4802	Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard	6	6	12
113	4804	Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803	6	6	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	6	6	12
115	4806 20 00	Greaseproof papers	6	6	12
116	4806 40 10	Glassine papers	6	6	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	6	6	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	6	6	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	6	6	12
120	4811	Aseptic packaging paper	6	6	12
121	4817 30	Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery	6	6	12
122	4819	Cartons, boxes and cases of corrugated paper or paper board	6	6	12
123	4820	Exercise book, graph book, & laboratory note book and notebooks	6	6	12
124	4823	Paper pulp moulded trays	6	6	12
125	48	Paper splints for matches, whether or not waxed, Asphaltic roofing sheets	6	6	12
126	4904 00 00	Music, printed or in manuscript, whether or not bound or illustrated	6	6	12
127	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	6	6	12
128	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	6	6	12
129	4908	Transfers (decalcomanias)	6	6	12
130	4909	Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings	6	6	12
131	4910	Calendars of any kind, printed, including calendar blocks	6	6	12
132	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	6	6	12
133	5601	Wadding of textile materials and articles thereof; such as Absorbent cotton wool	6	6	12
134	5602	Felt, whether or not impregnated, coated, covered or laminated	6	6	12
135	5603	Nonwovens, whether or not impregnated, coated, covered or laminated	6	6	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	6	6	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; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread	6	6	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	6	6	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	6	6	12
140	5608	Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials	6	6	12
141	5609	Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included	6	6	12
142	5701	Carpets and other textile floor coverings, knotted, whether or not made up	6	6	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	6	6	12
144	5703	Carpets and other textile floor coverings, tufted, whether or not made up	6	6	12
145	5704	Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up	6	6	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	6	6	12
147	5801	Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806	6	6	12
148	5802	Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703	6	6	12
149	5803	Gauze, other than narrow fabrics of heading 5806	6	6	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	6	6	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	6	6	12
152	5806	Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)	6	6	12
153	5807	Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered	6	6	12
154	5808	Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles	6	6	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]	6	6	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]	6	6	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	6	6	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	6	6	12
159	5902	Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon	6	6	12
160	5903	Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902	6	6	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	6	6	12
162	5905	Textile wall coverings	6	6	12
163	5906	Rubberised textile fabrics, other than those of heading 5902	6	6	12
164	5907	Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like	6	6	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	6	6	12
166	5909	Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials	6	6	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	6	6	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	6	6	12
169	61	Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece	6	6	12
170	62	Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece	6	6	12
171	63	Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding Rs. 1000 per piece	6	6	12
172	6601	Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)	6	6	12
173	6602	Walking-sticks, seat-sticks, whips, riding-crops and the like	6	6	12
174	6603	Parts, trimmings and accessories of articles of heading 6601 or 6602	6	6	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)	6	6	12
176	68	Sand lime bricks	6	6	12
177	6815	Fly ash bricks and fly ash blocks	6	6	12
178	7015 10	Glasses for corrective spectacles and flint buttons	6	6	12
179	7020	Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns	6	6	12
180	7310 or 7326	Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners	6	6	12
181	7317	Animal shoe nails	6	6	12
182	7319	Sewing needles	6	6	12
183	7321	Kerosene burners, kerosene stoves and wood burning stoves of iron or steel	6	6	12
184	7323	Table, kitchen or other household articles of iron & steel; Utensils	6	6	12
185	7418	Table, kitchen or other household articles of copper; Utensils	6	6	12
186	7615	Table, kitchen or other household articles of aluminium; Utensils	6	6	12
187	8211	Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor	6	6	12
188	8214	Paper knives, Pencil sharpeners and blades therefor	6	6	12
189	8215	Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware	6	6	12
190	8401	Fuel elements (cartridges), non-irradiated, for nuclear reactors	6	6	12
191	8408	Fixed Speed Diesel Engines of power not exceeding 15HP	6	6	12
192	8413	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	6	6	12
193	8414 20 10	Bicycle pumps	6	6	12
194	8414 20 20	Other hand pumps	6	6	12
195	8414 90 12	Parts of air or vacuum pumps and compressors of bicycle pumps	6	6	12
196	8432	Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers	6	6	12
197	8433	Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437	6	6	12
198	8434	Milking machines and dairy machinery	6	6	12
199	8436	Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders	6	6	12
200	8452	Sewing machines	6	6	12
201	8479	Composting Machines	6	6	12
202	8517	Telephones for cellular networks or for other wireless networks	6	6	12
203	85	Parts for manufacture of Telephones for cellular networks or for other wireless networks	6	6	12
204	8525 60	Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.	6	6	12
205	8539	LED lamps	6	6	12
206	87	Electrically operated vehicles, including two and three wheeled electric motor vehicles	6	6	12
207	8701	Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)	6	6	12
208	8712	Bicycles and other cycles (including delivery tricycles), not motorised	6	6	12
209	8714	Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712	6	6	12
210	8716 20 00	Self-loading or self-unloading trailers for agricultural purposes	6	6	12
211	8716 80	Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles	6	6	12
212	90 or any other Chapter	Blood glucose monitoring system (Glucometer) and test strips	6	6	12
213	90 or any other Chapter	Patent Ductus Arteriousus / Atrial Septal Defect occlusion device	6	6	12
214	9001	Contact lenses; Spectacle lenses	6	6	12
215	9002	Intraocular lens	6	6	12
216	9004	Spectacles, corrective	6	6	12
217	9017 20	Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments	6	6	12
218	9018	Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments	6	6	12
219	9019	Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus	6	6	12
220	9020	Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters	6	6	12
221	9021	Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body	6	6	12
222	9022	Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light	6	6	12
223	9404	Coir products [except coir mattresses]	6	6	12
224	9404	Products wholly made of quilted textile materials	6	6	12
225	9405, 9405 50 31	Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof	6	6	12
226	9405	LED lights or fixtures including LED lamps	6	6	12
227	9405	LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)	6	6	12
228	9503	Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]	6	6	12
229	9504	Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]	6	6	12
230	9506	Sports goods other than articles and equipments for general physical exercise	6	6	12
231	9507	Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy �birds� (other than those of heading 9208) and similar hunting or shooting requisites	6	6	12
232	9608	Pens [other than Fountain pens, stylograph pens]	6	6	12
233	9608, 9609	Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor�s chalk	6	6	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	6	6	12
235	9619	Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material	6	6	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 and similar decorative plaques	6	6	12
237	9702	Original engravings, prints and lithographs	6	6	12
238	9703	Original sculptures and statuary, in any material	6	6	12
239	9705	Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]	6	6	12
240	9706	Antiques of an age exceeding one hundred years	6	6	12
241	9804	Other Drugs and medicines intended for personal use	6	6	12
242	-	Lottery run by State Governments Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation 2.- (1) �Lottery run by State Governments� means a lottery not allowed to be sold in any state other than the organising state. (2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.	6	6	12
1	0402 91 10, 0402 99 20	Condensed milk
2	1107	Malt, whether or not roasted	9	9	18
3	1302	Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.	9	9	18
4	1404 90 10	Bidi wrapper leaves (tendu)	9	9	18
5	1404 90 50	Indian katha	9	9	18
6	1517 10	All goods i.e. Margarine, Linoxyn	9	9	18
7	1520 00 00	Glycerol, crude; glycerol waters and glycerol lyes	9	9	18
8	1521	Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured	9	9	18
9	1522	Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes	9	9	18
10	1701 91, 1701 99	All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes	9	9	18
11	1702	Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]	9	9	18
12	1704	Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha]	9	9	18
13	1901	Preparations suitable for infants or young children, put up for retail sale	9	9	18
14	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	9	9	18
15	1904 [other than 1904 10 20]	All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]	9	9	18
16	1905 [other than 1905 32 11, 1905 90 40]	All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread]	9	9	18
17	2101 20	All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate	9	9	18
18	2103 90 10	Curry paste	9	9	18
19	2103 90 30	Mayonnaise and salad dressings	9	9	18
20	2103 90 40	Mixed condiments and mixed seasoning	9	9	18
21	2104	Soups and broths and preparations therefor; homogenised composite food preparations	9	9	18
22	2105 00 00	Ice cream and other edible ice, whether or not containing cocoa	9	9	18
23	2106	All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as "Supari", Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods; [other than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form]	9	9	18
24	2201	Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured	9	9	18
25	2207	Ethyl alcohol and other spirits, denatured, of any strength	9	9	18
26	2209	Vinegar and substitutes for vinegar obtained from acetic acid	9	9	18
27	2503 00 10	Sulphur recovered as by-product in refining of crude oil	9	9	18
28	2619	Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel	9	9	18
29	2620	Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds	9	9	18
30	2621	Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste	9	9	18
31	2707	Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene	9	9	18
32	2708	Pitch and pitch coke, obtained from coal tar or from other mineral tars	9	9	18
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; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST]	9	9	18
34	2711	Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited]	9	9	18
35	2712	Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured	9	9	18
36	2713	Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals	9	9	18
37	2714	Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks	9	9	18
38	2715	Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)	9	9	18
39	28	All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods]	9	9	18
40	29	All organic chemicals other than giberellic acid	9	9	18
41	30	Nicotine polacrilex gum	9	9	18
42	3102	Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers	9	9	18
43	3103	Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers	9	9	18
44	3104	Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers	9	9	18
45	3105	Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers	9	9	18
46	3201	Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)	9	9	18
47	3202	Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)	9	9	18
48	3203	Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin	9	9	18
49	3204	Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined	9	9	18
50	3205	Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes	9	9	18
51	3206	Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined	9	9	18
52	3207	Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry	9	9	18
53	3211 00 00	Prepared driers	9	9	18
54	3212	Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale	9	9	18
55	3215	Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid (Fountain pen ink and Ball pen ink)	9	9	18
56	3301	Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases	9	9	18
57	3302	Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil]	9	9	18
58	3304 20 00	Kajal pencil sticks	9	9	18
59	3305 9011, 3305 90 19	Hair oil	9	9	18
60	3306 10 20	Dentifices - Toothpaste	9	9	18
61	3401 [except 340130]	Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap	9	9	18
62	3404	Artificial waxes and prepared waxes	9	9	18
63	3407	Preparations known as �dental wax� or as �dental impression compounds�, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)	9	9	18
64	3501	Casein, caseinates and other casein derivatives; casein glues	9	9	18
65	3502	Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives	9	9	18
66	3503	Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501	9	9	18
67	3504	Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein	9	9	18
68	3505	Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches	9	9	18
69	3506	Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg	9	9	18
70	3507	Enzymes, prepared enzymes	9	9	18
71	3601	Propellant powders	9	9	18
72	3603	Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators	9	9	18
73	3605	Matches (other than handmade safety matches [3605 00 10])	9	9	18
74	3701	Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use)	9	9	18
75	3702	Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed	9	9	18
76	3703	Photographic paper, paperboard and textiles, sensitised, unexposed	9	9	18
77	3704	Photographic plates, film, paper, paperboard and textiles, exposed but not developed	9	9	18
78	3706	Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films	9	9	18
79	3707	Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use	9	9	18
80	3801	Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures	9	9	18
81	3802	Activated carbon; activated natural mineral products; animal black, including spent animal black	9	9	18
82	3803 00 00	Tall oil, whether or not refined	9	9	18
83	3804	Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates	9	9	18
84	3805	Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent	9	9	18
85	3806	Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums	9	9	18
86	3807	Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch	9	9	18
87	3808	Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products	9	9	18
88	3809	Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included	9	9	18
89	3810	Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods	9	9	18
90	3812	Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber	9	9	18
91	3815	Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included	9	9	18
92	3816	Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801	9	9	18
93	3817	Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902	9	9	18
94	3818	Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers]	9	9	18
95	3821	Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells	9	9	18
96	3823	Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols	9	9	18
97	3824	Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included	9	9	18
98	3825	Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.]	9	9	18
99	3826	Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals	9	9	18
100	3901 to 3913	All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms	9	9	18
101	3914	Ion exchangers based on polymers of headings 3901 to 3913, in primary forms	9	9	18
102	3915	Waste, parings and scrap, of plastics	9	9	18
103	3916	Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics	9	9	18
104	3917	Tubes, pipes and hoses, and fittings therefor, of plastics	9	9	18
105	3919	Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls	9	9	18
106	3920	Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials	9	9	18
107	3921	Other plates, sheets, film, foil and strip, of plastics	9	9	18
108	3923	Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics	9	9	18
109	3924	Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics	9	9	18
110	3925	Builder's wares of plastics, not elsewhere specified	9	9	18
111	3926	PVC Belt Conveyor, Plastic Tarpaulin	9	9	18
112	4002	Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM)	9	9	18
113	4003	Reclaimed rubber in primary forms or in plates, sheets or strip	9	9	18
114	4004	Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom	9	9	18
115	4005	Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip	9	9	18
116	4006	Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber	9	9	18
117	4007	Vulcanised rubber thread and cord, other than latex rubber thread	9	9	18
118	4008	Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber	9	9	18
119	4009	Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)	9	9	18
120	4010	Conveyor or transmission belts or belting, of vulcanised rubber	9	9	18
121	4011	Rear Tractor tyres and rear tractor tyre tubes	9	9	18
122	4014	Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps]	9	9	18
123	4015	Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]	9	9	18
124	4202	School satchels and bags other than of leather or composition leather	9	9	18
125	4202 12 10	Toilet cases	9	9	18
126	4202 22 10	Hand bags and shopping bags, of artificial plastic material	9	9	18
127	4202 22 20	Hand bags and shopping bags, of cotton	9	9	18
128	4202 22 30	Hand bags and shopping bags, of jute	9	9	18
129	4202 22 40	Vanity bags	9	9	18
130	4202 29 10	Handbags of other materials excluding wicker work or basket work	9	9	18
131	4301	Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103.	9	9	18
132	4302	Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303	9	9	18
133	4304	Artificial fur and articles thereof	9	9	18
134	4403	Wood in the rough	9	9	18
135	4407	Wood sawn or chipped	9	9	18
136	4408	Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints]	9	9	18
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	9	9	18
138	44 or any Chapter	Resin bonded bamboo mat board, with or without veneer in between	9	9	18
139	44 or any Chapter	Bamboo flooring tiles	9	9	18
140	4419	Tableware and Kitchenware of wood	9	9	18
141	4501	Waste cork; crushed, granulated or ground cork	9	9	18
142	4502	Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)	9	9	18
143	4503	Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom	9	9	18
144	4504	Agglomerated cork (with or without a binding substance) and articles of agglomerated cork	9	9	18
145	4803	Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets	9	9	18
146	4806 [Except 4806 20 00, 4806 40 10]	Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)	9	9	18
147	4809	Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets	9	9	18
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 [Other than aseptic packaging paper]	9	9	18
149	4812	Filter blocks, slabs and plates, of paper pulp	9	9	18
150	4813	Cigarette paper, whether or not cut to size or in the form of booklets or tubes	9	9	18
151	4816	Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes	9	9	18
152	4817 [Except 4817 30]	Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks]	9	9	18
153	4818	Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres	9	9	18
154	4820	Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books]	9	9	18
155	4821	Paper or paperboard labels of all kinds, whether or not printed	9	9	18
156	4822	Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)	9	9	18
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]	9	9	18
158	5401	Sewing thread of manmade filaments, whether or not put up for retail sale	9	9	18
159	5402, 5404, 5406	All synthetic filament yarn such as nylon, polyester, acrylic, etc.	9	9	18
160	5403, 5405, 5406	All artificial filament yarn such as viscose rayon, Cuprammonium, etc.	9	9	18
161	5501, 5502	Synthetic or artificial filament tow	9	9	18
162	5503, 5504, 5506, 5507	Synthetic or artificial staple fibres	9	9	18
163	5505	Waste of manmade fibres	9	9	18
164	5508	Sewing thread of manmade staple fibres	9	9	18
165	5509, 5510, 5511	Yarn of manmade staple fibres	9	9	18
166	6401	Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes	9	9	18
167	6402	Other footwear with outer soles and uppers of rubber or plastics	9	9	18
168	6403	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather	9	9	18
169	6404	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials	9	9	18
170	6405	Other footwear	9	9	18
171	6406	Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof	9	9	18
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	9	9	18
173	6502	Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed	9	9	18
174	6504 00 00	Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed	9	9	18
175	6505	Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed	9	9	18
176	6506	Other headgear, whether or not lined or trimmed	9	9	18
177	6507	Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear	9	9	18
178	6804	Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial abrasives, or of ceramics, with or without parts of other materials	9	9	18
179	6805	Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up	9	9	18
180	6806	Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69	9	9	18
181	6810	Pre cast Concrete Pipes	9	9	18
182	6811	Articles of asbestos-cement, of cellulose fibre-cement or the like	9	9	18
183	6902	Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths	9	9	18
184	6903	Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths	9	9	18
185	6906	Salt Glazed Stone Ware Pipes	9	9	18
186	6911	Tableware, kitchenware, other household articles and toilet articles, of porcelain or china	9	9	18
187	6912	Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps]	9	9	18
188	7001	Cullet and other waste and scrap of glass; glass in the mass	9	9	18
189	7002	Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked	9	9	18
190	7010	Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass	9	9	18
191	7013	Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)	9	9	18
192	7015	Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses	9	9	18
193	7017	Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated	9	9	18
194	7018	Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter	9	9	18
195	7019	Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)	9	9	18
196	7201	Pig iron and spiegeleisen in pigs, blocks or other primary forms	9	9	18
197	7202	Ferro-alloys	9	9	18
198	7203	Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms	9	9	18
199	7204	Ferrous waste and scrap; remelting scrap ingots of iron or steel	9	9	18
200	7205	Granules and powders, of pig iron, spiegeleisen, iron or steel	9	9	18
201	7206	Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)	9	9	18
202	7207	Semi-finished products of iron or non-alloy steel	9	9	18
203	7208 to 7212	All flat-rolled products of iron or non-alloy steel	9	9	18
204	7213 to 7215	All bars and rods, of iron or non-alloy steel	9	9	18
205	7216	Angles, shapes and sections of iron or non-alloy steel	9	9	18
206	7217	Wire of iron or non-alloy steel	9	9	18
207	7218	Stainless steel in ingots or other primary forms; semi-finished products of stainless steel	9	9	18
208	7219, 7220	All flat-rolled products of stainless steel	9	9	18
209	7221, 7222	All bars and rods, of stainless steel	9	9	18
210	7223	Wire of stainless steel	9	9	18
211	7224	Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel	9	9	18
212	7225, 7226	All flat-rolled products of other alloy steel	9	9	18
213	7227, 7228	All bars and rods of other alloy steel.	9	9	18
214	7229	Wire of other alloy steel	9	9	18
215	7301	Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel	9	9	18
216	7302	Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails	9	9	18
217	7303	Tubes, pipes and hollow profiles, of cast iron	9	9	18
218	7304	Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel	9	9	18
219	7305	Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross sections, the external diameter of which exceeds 406.4 mm, of iron or steel	9	9	18
220	7306	Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel	9	9	18
221	7307	Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel	9	9	18
222	7308	Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frame works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers]	9	9	18
223	7309	Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment	9	9	18
224	7310	Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment	9	9	18
225	7311	Containers for compressed or liquefied gas, of iron or steel	9	9	18
226	7312	Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated	9	9	18
227	7313	Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel	9	9	18
228	7314	Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel	9	9	18
229	7315	Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90	9	9	18
230	7316	Anchors, grapnels and parts thereof, of iron or steel	9	9	18
231	7317	Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper	9	9	18
232	7318	Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel	9	9	18
233	7319	Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included	9	9	18
234	7320	Springs and leaves for springs, of iron and steel	9	9	18
235	7321	LPG stoves	9	9	18
236	7323	Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel	9	9	18
237	7325	Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system	9	9	18
238	7326	Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal	9	9	18
239	7401	Copper mattes; cement copper (precipitated copper)	9	9	18
240	7402	Unrefined copper; copper anodes for electrolytic refining	9	9	18
241	7403	Refined copper and copper alloys, unwrought	9	9	18
242	7404	Copper waste and scrap	9	9	18
243	7405	Master alloys of copper	9	9	18
244	7406	Copper powders and flakes	9	9	18
245	7407	Copper bars, rods and profiles	9	9	18
246	7408	Copper wire	9	9	18
247	7409	Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm	9	9	18
248	7410	Copper foils	9	9	18
249	7411	Copper tubes and pipes	9	9	18
250	7412	Copper tube or pipe fittings (for example, couplings, elbows, sleeves)	9	9	18
251	7413	Stranded wires and cables	9	9	18
252	7415	Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper	9	9	18
253	7419 91 00	Metal castings	9	9	18
254	7501	Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy	9	9	18
255	7502	Unwrought nickel	9	9	18
256	7503	Nickel waste and scrap	9	9	18
257	7504	Nickel powders and flakes	9	9	18
258	7505	Nickel bars, rods, profiles and wire	9	9	18
259	7506	Nickel plates, sheets, strip and foil	9	9	18
260	7507	Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)	9	9	18
261	7508	Other articles of nickel	9	9	18
262	7601	Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods	9	9	18
263	7602	Aluminium waste and scrap	9	9	18
264	7603	Aluminium powders and flakes	9	9	18
265	7604	Aluminium bars, rods and profiles	9	9	18
266	7605	Aluminium wire	9	9	18
267	7606	Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm	9	9	18
268	7607	Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm	9	9	18
269	7608	Aluminium tubes and pipes	9	9	18
270	7609	Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)	9	9	18
271	7610 [Except 7610 10 00]	Aluminium structures (excluding prefabricated buildings of heading 94.06 and doors, windows and their frames and thresholds for doors under 7610 10 00) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates. rods, profiles, tubes and the like, prepared for use in structures	9	9	18
272	7611	Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment	9	9	18
273	7612	Aluminium casks, drums, cans, boxes, etc.	9	9	18
274	7613	Aluminium containers for compressed or liquefied gas	9	9	18
275	7614	Stranded wires and cables	9	9	18
276	7616	Other articles of aluminium	9	9	18
277	7801	Unwrought lead	9	9	18
278	7802	Lead waste and scrap	9	9	18
279	7804	Lead plates, sheets, strip and foil; lead powders and flakes	9	9	18
280	7806	Other articles of lead (including sanitary fixtures and Indian lead seals)	9	9	18
281	7901	Unwrought zinc	9	9	18
282	7902	Zinc waste and scrap	9	9	18
283	7903	Zinc dust, powders and flakes	9	9	18
284	7904	Zinc bars, rods, profiles and wire	9	9	18
285	7905	Zinc plates, sheets, strip and foil	9	9	18
286	7907	Other articles of zinc including sanitary fixtures	9	9	18
287	8001	Unwrought tin	9	9	18
288	8002	Tin waste and scrap	9	9	18
289	8003	Tin bars, rods, profiles and wire	9	9	18
290	8007	Other articles of tin	9	9	18
291	8101 to 8112	Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap	9	9	18
292	8113	Cermets and articles thereof, including waste and scrap	9	9	18
293	8202	Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)	9	9	18
294	8203	Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools	9	9	18
295	8204	Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles	9	9	18
296	8205	Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks	9	9	18
297	8206	Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale	9	9	18
298	8207	Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools	9	9	18
299	8208	Knives and cutting blades, for machines or for mechanical appliances	9	9	18
300	8209	Plates, sticks, tips and the like for tools, unmounted, of cermets	9	9	18
301	8210 00 00	Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink	9	9	18
302	8213 00 00	Scissors, tailors' shears and similar shears, and blades therefor	9	9	18
303	8301	Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal	9	9	18
304	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	9	9	18
305	8307	Flexible tubing of base metal, with or without fittings	9	9	18
306	8308	Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal	9	9	18
307	8309	Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal	9	9	18
308	8311	Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying	9	9	18
309	8401	Nuclear reactors; machinery and apparatus for isotopes separation	9	9	18
310	8402	Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers	9	9	18
311	8403	Central heating boilers other than those of heading 8402	9	9	18
312	8404	Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units	9	9	18
313	8405	Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers	9	9	18
314	8406	Steam turbines and other vapour turbines	9	9	18
315	8410	Hydraulic turbines, water wheels, and regulators therefor	9	9	18
316	8411	Turbo-jets, turbo-propellers and other gas turbines - turbo-jets	9	9	18
317	8412	Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine]	9	9	18
318	8416	Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances	9	9	18
319	8417	Industrial or laboratory furnaces and ovens, including incinerators, non-electric	9	9	18
320	8419 20	Medical, surgical or laboratory sterilisers	9	9	18
321	8420	Calendering or other rolling machines, other than for metals or glass, and cylinders therefor	9	9	18
322	8421	Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases	9	9	18
323	8422 20 00, 8422 30 00, 8422 40 00, 8522 90 [other than 8422 11 00, 8422 19 00]	Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines]	9	9	18
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 [other than electric or electronic weighing machinery]	9	9	18
325	8424	Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than fire extinguishers, whether or not charged]	9	9	18
326	8425	Pulley tackle and hoists other than skip hoists; winches and capstans; jacks	9	9	18
327	8426	Ship�s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane	9	9	18
328	8431	Parts suitable for use solely or principally with the machinery of headings 8425 to 8430	9	9	18
329	8435	Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages	9	9	18
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 fats or oils	9	9	18
331	8439	Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard	9	9	18
332	8440	Book-binding machinery, including book-sewing machines	9	9	18
333	8441	Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds	9	9	18
334	8442	Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)	9	9	18
335	8443	Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two or more of the functions of printing, copying or facsimile transmission] capable of connecting to an automatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle]	9	9	18
336	8444	Machines for extruding, drawing, texturing or cutting man-made textile materials	9	9	18
337	8445	Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447	9	9	18
338	8446	Weaving machines (looms)	9	9	18
339	8447	Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting	9	9	18
340	8448	Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)	9	9	18
341	8449	Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats	9	9	18
342	8451	Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics	9	9	18
343	8453	Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines	9	9	18
344	8454	Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries	9	9	18
345	8455	Metal-rolling mills and rolls therefor	9	9	18
346	8456	Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes	9	9	18
347	8457	Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal	9	9	18
348	8458	Lathes (including turning centres) for removing metal	9	9	18
349	8459	Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458	9	9	18
350	8460	Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461	9	9	18
351	8461	Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included	9	9	18
352	8462	Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above	9	9	18
353	8463	Other machine-tools for working metal, or cermets, without removing material	9	9	18
354	8464	Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass	9	9	18
355	8465	Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials	9	9	18
356	8466	Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand	9	9	18
357	8467	Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor	9	9	18
358	8468	Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances	9	9	18
359	8470	Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers	9	9	18
360	8471	Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included	9	9	18
361	8472	Perforating or stapling machines (staplers), pencil sharpening machines	9	9	18
362	8473	Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472	9	9	18
363	8474	Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand	9	9	18
364	8475	Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware	9	9	18
365	8477	Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter	9	9	18
366	8479	Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)]	9	9	18
367	8480	Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics	9	9	18
368	8481	Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves	9	9	18
369	8482	Ball bearing, Roller Bearings	9	9	18
370	8486	Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories	9	9	18
371	8487	Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter	9	9	18
372	8501	Electric motors and generators (excluding generating sets)	9	9	18
373	8502	Electric generating sets and rotary converters	9	9	18
374	8503	Parts suitable for use solely or principally with the machines of heading 8501 or 8502	9	9	18
375	8504	Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)	9	9	18
376	8505	Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads	9	9	18
377	8514	Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss	9	9	18
378	8515	Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets	9	9	18
379	8517	Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528	9	9	18
380	8518	Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers;	9	9	18
381	8521	Video recording or reproducing apparatus, whether or not incorporating a video tuner	9	9	18
382	8523	Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37	9	9	18
383	8525	Closed-circuit television (CCTV)	9	9	18
384	8528	Computer monitors not exceeding 17 inches, Set top Box for Television (TV)	9	9	18
385	8532	Electrical capacitors, fixed, variable or adjustable (pre-set)	9	9	18
386	8533	Electrical resistors (including rheostats and potentiometers), other than heating resistors	9	9	18
387	8534 00 00	Printed Circuits	9	9	18
388	8535	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts	9	9	18
389	8538	Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537	9	9	18
390	8539	Electrical Filaments or discharge lamps	9	9	18
391	8540	Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)	9	9	18
392	8541	Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo-electric crystals	9	9	18
393	8542	Electronic integrated circuits	9	9	18
394	8543	Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter	9	9	18
395	8544	Winding Wires; Coaxial cables; Optical Fiber	9	9	18
396	8545	Carbon electrodes	9	9	18
397	8546	Electrical insulators of any material	9	9	18
398	8548	Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter	9	9	18
399	8609	Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]	9	9	18
400	8703	Cars for physically handicapped persons, subject to the following conditions: a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.	9	9	18
401	8704	Refrigerated motor vehicles	9	9	18
402	8708	Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle	9	9	18
403	8715	Baby carriages and parts thereof	9	9	18
404	8801	Balloons and dirigibles, gliders and other non-powered aircraft	9	9	18
405	8804	Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof	9	9	18
406	8805	Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof	9	9	18
407	8908 00 00	Vessels and other floating structures for breaking up	9	9	18
408	9001	Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked	9	9	18
409	9002	Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens]	9	9	18
410	9003	Frames and mountings for spectacles, goggles or the like, and parts thereof	9	9	18
411	9004	Spectacles [other than corrective];	9	9	18
412	9016	Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances]	9	9	18
413	9017	Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter	9	9	18
414	9024	Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)	9	9	18
415	9025	Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments	9	9	18
416	9026	Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032	9	9	18
417	9027	Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes	9	9	18
418	9028	Gas, liquid or electricity supply or production meters, including calibrating meters therefor	9	9	18
419	9029	Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes	9	9	18
420	9030	Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X ray, cosmic or other ionising radiations	9	9	18
421	9031	Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors	9	9	18
422	9032	Automatic regulating or controlling instruments and apparatus	9	9	18
423	9033	Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90	9	9	18
424	9103	Clocks with watch movements, excluding clocks of heading 9104	9	9	18
425	9105	Other clocks	9	9	18
426	9109	Clock movements, complete and assembled	9	9	18
427	9114	Other clock parts	9	9	18
428	9110	Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements	9	9	18
429	9112	Clock cases, and parts thereof	9	9	18
430	9301	Military weapons other than revolvers, pistols	9	9	18
431	9303	Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)	9	9	18
432	9304	Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307	9	9	18
433	9305	Parts and accessories of articles of headings 9301 to 9304	9	9	18
434	9306	Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads	9	9	18
435	9307	Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor	9	9	18
436	9402	Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles	9	9	18
437	9403	Bamboo furniture	9	9	18
438	9404	Coir mattresses, cotton pillows, mattress and quilts	9	9	18
439	9406	Prefabricated buildings	9	9	18
440	9503	Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)	9	9	18
441	9506	Swimming pools and padding pools	9	9	18
442	9606 21 00, 9606 22 00, 9606 29, 9606 30	Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks	9	9	18
443	9603 [other than 9603 10 00]	Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles]	9	9	18
444	9604 00 00	Hand sieves and hand riddles	9	9	18
445	9605	Travel sets for personal toilet, sewing or shoe or clothes cleaning	9	9	18
446	9607	Slide fasteners and parts thereof	9	9	18
447	9608	Fountain pens, stylograph pens and other pens	9	9	18
448	9610 00 00	Boards, with writing or drawing surface, whether or not framed	9	9	18
449	9612	Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes	9	9	18
450	9620 00 00	Monopods, bipods, tripods and similar articles	9	9	18
451	9801	All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: (1) industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above.	9	9	18
452	9802	Laboratory chemicals	9	9	18
453	Any Chapter	Goods which are not specified elsewhere	9	9	18
1	1703	Molasses	14	14	28
2	1704	Chewing gum / bubble gum and white chocolate, not containing cocoa	14	14	28
3	1804	Cocoa butter, fat and oil	14	14	28
4	1805	Cocoa powder, not containing added sugar or sweetening matter	14	14	28
5	1806	Chocolates and other food preparations containing cocoa	14	14	28
6	1901 90 [other than 1901 10, 1901 20 00]	Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers� wares of heading 1905]	14	14	28
7	1905 32	Waffles and wafers coated with chocolate or containing chocolate	14	14	28
8	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	14	14	28
9	2106	Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder	14	14	28
10	2106 90 20	Pan masala	14	14	28
11	2202 90 90	Other non-alcoholic beverages	14	14	28
12	2202 10	All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured	14	14	28
13	2401	Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]	14	14	28
14	2402	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes	14	14	28
15	2403	Other manufactured tobacco and manufactured tobacco substitutes; �homogenised� or �reconstituted� tobacco; tobacco extracts and essences [including biris]	14	14	28
16	2515 12 20, 2515 12 90	Marble and travertine, other than blocks	14	14	28
17	2516 12 00	Granite, other than blocks	14	14	28
18	2523	Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers	14	14	28
19	2710	Avgas	14	14	28
20	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	14	14	28
21	3209	Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium	14	14	28
22	3210	Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather	14	14	28
23	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	14	14	28
24	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	14	14	28
25	3303	Perfumes and toilet waters	14	14	28
26	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 preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]	14	14	28
27	3305 [other than 3305 9011, 3305 90 19]	All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil]	14	14	28
28	3306 [other than 3306 10 10, 3306 10 20]	Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)]	14	14	28
29	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; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants	14	14	28
30	3401 30	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	14	14	28
31	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	14	14	28
32	3403	Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals	14	14	28
33	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	14	14	28
34	3407	Modelling pastes, including those put up for children's amusement	14	14	28
35	3602	Prepared explosives, other than propellant powders; such as Industrial explosives	14	14	28
36	3604	Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles	14	14	28
37	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	14	14	28
38	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	14	14	28
39	3813	Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades	14	14	28
40	3814	Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers	14	14	28
41	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	14	14	28
42	3820	Anti-freezing preparations and prepared de-icing fluids	14	14	28
43	3918	Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics	14	14	28
44	3922	Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics	14	14	28
45	3926 [other than 3926 40 11, 3926 90 10]	Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins]	14	14	28
46	4011	New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres]	14	14	28
47	4012	Retreaded or used tyres and flaps	14	14	28
48	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]	14	14	28
49	4016 [other than 4016 92 00]	Other articles of vulcanised rubber other than hard rubber (other than erasers)	14	14	28
50	4017	Hard rubber (for example ebonite) in all forms, including waste and scrap; articles of hard rubber	14	14	28
51	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	14	14	28
52	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, to-bacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than School satchels and bags other than of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags of other materials excluding wicker work or basket work]	14	14	28
53	4203	Articles of apparel and clothing accessories, of leather or of composition leather	14	14	28
54	4205	Other articles of leather or of composition leather	14	14	28
55	4206	Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons	14	14	28
56	4303	Articles of apparel, clothing accessories and other articles of furskin	14	14	28
57	4304	Articles of artificial fur	14	14	28
58	4410	Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards	14	14	28
59	4411	Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards	14	14	28
60	4412	Plywood, veneered panels and similar laminated wood	14	14	28
61	4413	Densified wood, in blocks, plates, strips, or profile shapes	14	14	28
62	4414	Wooden frames for paintings, photographs, mirrors or similar objects	14	14	28
63	4418	Builders� joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes	14	14	28
64	4421	Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware	14	14	28
65	4814	Wall paper and similar wall coverings; window transparencies of paper	14	14	28
66	6702	Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit	14	14	28
67	6703	Wool or other animal hair or other textile materials, prepared for use in making wigs or the like	14	14	28
68	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	14	14	28
69	6801	Setts, curbstones and flagstones, of natural stone (except slate)	14	14	28
70	6802	Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other calcareous stone	14	14	28
71	6803	Worked slate and articles of slate or of agglomerated slate	14	14	28
72	6807	Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)	14	14	28
73	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	14	14	28
74	6809	Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented	14	14	28
75	6810	Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering	14	14	28
76	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	14	14	28
77	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	14	14	28
78	6814	Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials	14	14	28
79	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	14	14	28
80	6901	Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths	14	14	28
81	6904	Ceramic flooring blocks, support or filler tiles and the like	14	14	28
82	6905	Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods	14	14	28
83	6906	Ceramic pipes, conduits, guttering and pipe fittings	14	14	28
84	6907	Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics	14	14	28
85	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	14	14	28
86	6910	Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures	14	14	28
87	6913	Statuettes and other ornamental ceramic articles	14	14	28
88	6914	Other ceramic articles	14	14	28
89	7003	Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked	14	14	28
90	7004	Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked	14	14	28
91	7005	Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked	14	14	28
92	7006 00 00	Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials	14	14	28
93	7007	Safety glass, consisting of toughened (tempered) or laminated glass	14	14	28
94	7008	Multiple-walled insulating units of glass	14	14	28
95	7009	Glass mirrors, whether or not framed, including rear-view mirrors	14	14	28
96	7011	Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like	14	14	28
97	7014	Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked	14	14	28
98	7016	Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms	14	14	28
99	7020	Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]	14	14	28
100	7321	Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel	14	14	28
101	7322	Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel	14	14	28
102	7324	Sanitary ware and parts thereof of iron and steel	14	14	28
103	7418	All goods other than utensils i.e. sanitary ware and parts thereof of copper	14	14	28
104	7419	Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00	14	14	28
105	7610 10 00	Doors, windows and their frames and thresholds for doors	14	14	28
106	7615	All goods other than utensils i.e. sanitary ware and parts thereof	14	14	28
107	8212	Razors and razor blades (including razor blade blanks in strips)	14	14	28
108	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) [other than paper knives, pencil sharpeners and blades thereof]	14	14	28
109	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 hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal	14	14	28
110	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	14	14	28
111	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	14	14	28
112	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	14	14	28
113	8310	Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405	14	14	28
114	8407	Spark-ignition reciprocating or rotary internal combustion piston engine	14	14	28
115	8408	Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)	14	14	28
116	8409	Parts suitable for use solely or principally with the engines of heading 8407 or 8408	14	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], concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]	14	14	28
118	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	14	14	28
119	8415	Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated	14	14	28
120	8418	Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415	14	14	28
121	8419	Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89 20], Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30], Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70]; parts [8419 90]	14	14	28
122	8422	Dish washing machines, household [8422 11 00] and other [8422 19 00]	14	14	28
123	8423	Electric or electronic weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds	14	14	28
124	8424	Fire extinguishers	14	14	28
125	8427	Fork-lift trucks; other works trucks fitted with lifting or handling equipment	14	14	28
126	8428	Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)	14	14	28
127	8429	Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers	14	14	28
128	8430	Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers	14	14	28
129	8443	Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle	14	14	28
130	8450	Household or laundry-type washing machines, including machines which both wash and dry	14	14	28
131	8472	Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewriters, electric or non-electric, Perforating or stapling machines (staplers), pencil sharpening machines]	14	14	28
132	8476	Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines	14	14	28
133	8478	Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter	14	14	28
134	8479	Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00]	14	14	28
135	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)	14	14	28
136	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	14	14	28
137	8504	Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)]	14	14	28
138	8506	Primary cells and primary batteries	14	14	28
139	8507	Electric accumulators, including separators therefor, whether or not rectangular (including square)	14	14	28
140	8508	Vacuum cleaners	14	14	28
141	8509	Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508	14	14	28
142	8510	Shavers, hair clippers and hair-removing appliances, with self-contained electric motor	14	14	28
143	8511	Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines	14	14	28
144	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	14	14	28
145	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	14	14	28
146	8516	Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545	14	14	28
147	8517	ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40]	14	14	28
148	8518	Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-frequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00]	14	14	28
149	8519	Sound recording or reproducing apparatus	14	14	28
150	8522	Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521	14	14	28
151	8525	Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders [other than CCTV]	14	14	28
152	8526	Radar apparatus, radio navigational aid apparatus and radio remote control apparatus	14	14	28
153	8527	Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock	14	14	28
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 17 inches]	14	14	28
155	8529	Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528	14	14	28
156	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)	14	14	28
157	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	14	14	28
158	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 optical fibres optical fibres, bundles or cables	14	14	28
159	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	14	14	28
160	8539	Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps]	14	14	28
161	8544	Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; Optical Fiber]	14	14	28
162	8545	Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon)	14	14	28
163	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	14	14	28
164	8702	Motor vehicles for the transport of ten or more persons, including the driver	14	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	14	28
166	8704	Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]	14	14	28
167	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)	14	14	28
168	8706	Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705	14	14	28
169	8707	Bodies (including cabs), for the motor vehicles of headings 8701 to 8705	14	14	28
170	8708	Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]	14	14	28
171	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	14	14	28
172	8710	Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles	14	14	28
173	8711	Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars	14	14	28
174	8714	Parts and accessories of vehicles of headings 8711 and 8713	14	14	28
175	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]	14	14	28
176	8802	Aircrafts for personal use	14	14	28
177	8903	Yachts and other vessels for pleasure or sports; rowing boats and canoes	14	14	28
178	9004	Goggles	14	14	28
179	9005	Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy	14	14	28
180	9006	Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539	14	14	28
181	9007	Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus	14	14	28
182	9008	Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers	14	14	28
183	9010	Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens	14	14	28
184	9011	Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection	14	14	28
185	9012	Microscopes other than optical microscopes; diffraction apparatus	14	14	28
186	9013	Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter	14	14	28
187	9014	Direction finding compasses; other navigational instruments and appliances	14	14	28
188	9015	Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders	14	14	28
189	9016	Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights	14	14	28
190	9022	Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for \ including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light	14	14	28
191	9023	Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses	14	14	28
192	9101	Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal	14	14	28
193	9102	Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101	14	14	28
194	9104	Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels	14	14	28
195	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)	14	14	28
196	9107	Time switches with clock or watch movement or with synchronous motor	14	14	28
197	9108	Watch movements, complete and assembled	14	14	28
198	9110	Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements	14	14	28
199	9111	Watch cases and parts thereof	14	14	28
200	9112	Cases for other than clocks, and parts thereof	14	14	28
201	9113	Watch straps, watch bands and watch bracelets, and parts thereof	14	14	28
202	9114	Other watch parts	14	14	28
203	9201	Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments	14	14	28
204	9202	Other string musical instruments (for example, guitars, violins, harps)	14	14	28
205	9205	Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs	14	14	28
206	9206 00 00	Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)	14	14	28
207	9207	Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)	14	14	28
208	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	14	14	28
209	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	14	14	28
210	9302	Revolvers and pistols, other than those of heading 9303 or 9304	14	14	28
211	9401	Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof	14	14	28
212	9403	Other furniture [other than bamboo furniture] and parts thereof	14	14	28
213	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	14	14	28
214	9405	Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included	14	14	28
215	9504	Video games consoles and Machines	14	14	28
216	9505	Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes	14	14	28
217	9506	Articles and equipment for general physical exercise, gymnastics, athletics	14	14	28
218	9508	Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]	14	14	28
219	9601	Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)	14	14	28
220	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	14	14	28
221	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	14	14	28
222	9613	Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks	14	14	28
223	9614	Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof	14	14	28
224	9616	Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations	14	14	28
225	9617	Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners	14	14	28
226	9618	Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing	14	14	28
227	9804	All dutiable articles intended for personal use	14	14	28
228	-	Lottery authorized by State Governments Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation 2.- (1) �Lottery authorized by State Governments� means a lottery which is authorized to be sold in State(s) other than the organising state also. (2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.	14	14	28
1	7101	Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport	1.5	1.5	3
2	7102	Diamonds, whether or not worked, but not mounted or set [other than Non-Industrial Unworked or simply sawn, cleaved or bruted]	1.5	1.5	3
3	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 [other than Unworked or simply sawn or roughly shaped]	1.5	1.5	3
4	7104	Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]	1.5	1.5	3
5	7105	Dust and powder of natural or synthetic precious or semi-precious stones	1.5	1.5	3
6	7106	Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form	1.5	1.5	3
7	7107	Base metals clad with silver, not further worked than semi-manufactured	1.5	1.5	3
8	7108	Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form	1.5	1.5	3
9	7109	Base metals or silver, clad with gold, not further worked than semi-manufactured	1.5	1.5	3
10	7110	Platinum, unwrought or in semi-manufactured forms, or in powder form	1.5	1.5	3
11	7111	Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured	1.5	1.5	3
12	7112	Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.	1.5	1.5	3
13	7113	Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal	1.5	1.5	3
14	7114	Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal	1.5	1.5	3
15	7115	Other articles of precious metal or of metal clad with precious metal	1.5	1.5	3
16	7116	Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)	1.5	1.5	3
17	7117	Imitation jewellery	1.5	1.5	3
18	7118	Coin	1.5	1.5	3
1	7102	Diamonds, non-industrial unworked or simply sawn, cleaved or bruted	0.125	0.125	0.25
2	7103	Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped	0.125	0.125	0.25
3	7104	Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped	0.125	0.125	0.25
3	0101	Live asses, mules and hinnies	0	0	0
3	0102	Live bovine animals	0	0	0
3	0103	Live swine	0	0	0
3	0104	Live sheep and goats	0	0	0
3	0105	Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.	0	0	0
3	0106	Other live animal such as Mammals, Birds, Insects	0	0	0
3	0201	Meat of bovine animals, fresh and chilled.	0	0	0
3	0202	Meat of bovine animals frozen [other than frozen and put up in unit container]	0	0	0
3	0203	Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]	0	0	0
3	0204	Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]	0	0	0
3	0205	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]	0	0	0
3	0206	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]	0	0	0
3	0207	Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]	0	0	0
3	0208	Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]	0	0	0
3	0209	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]	0	0	0
3	0209	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]	0	0	0
3	0210	Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers	0	0	0
3	3	Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%]	0	0	0
3	0301	Live fish.	0	0	0
3	0302	Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304	0	0	0
3	0304	Fish fillets and other fish meat (whether or not minced), fresh or chilled.	0	0	0
3	0306	Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.	0	0	0
3	0307	Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.	0	0	0
3	0308	Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.	0	0	0
3	0401	Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk	0	0	0
3	0403	Curd; Lassi; Butter milk	0	0	0
3	0406	Chena or paneer, other than put up in unit containers and bearing a registered brand name;	0	0	0
3	0407	Birds' eggs, in shell, fresh, preserved or cooked	0	0	0
3	0409	Natural honey, other than put up in unit container and bearing a registered brand name	0	0	0
3	0501	Human hair, unworked, whether or not washed or scoured; waste of human hair	0	0	0
3	0506	All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products	0	0	0
3	0507 90	All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.	0	0	0
3	0511	Semen including frozen semen	0	0	0
3	6	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage	0	0	0
3	0701	Potatoes, fresh or chilled.	0	0	0
3	0702	Tomatoes, fresh or chilled.	0	0	0
3	0703	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.	0	0	0
3	0704	Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.	0	0	0
3	0705	Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.	0	0	0
3	0706	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled	0	0	0
3	0707	Cucumbers and gherkins, fresh or chilled.	0	0	0
3	0708	Leguminous vegetables, shelled or unshelled, fresh or chilled.	0	0	0
3	0709	Other vegetables, fresh or chilled.	0	0	0
3	0712	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.	0	0	0
3	0713	Dried leguminous vegetables, shelled, whether or not skinned or split.	0	0	0
3	0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.	0	0	0
3	0801	Coconuts, fresh or dried, whether or not shelled or peeled	0	0	0
3	0801	Brazil nuts, fresh, whether or not shelled or peeled	0	0	0
3	0802	Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled	0	0	0
3	0803	Bananas, including plantains, fresh or dried	0	0	0
3	0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.	0	0	0
3	0805	Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.	0	0	0
3	0806	Grapes, fresh	0	0	0
3	0807	Melons (including watermelons) and papaws (papayas), fresh.	0	0	0
3	0808	Apples, pears and quinces, fresh.	0	0	0
3	0809	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.	0	0	0
3	0810	Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.	0	0	0
3	0814	Peel of citrus fruit or melons (including watermelons), fresh.	0	0	0
3	9	All goods of seed quality	0	0	0
3	0901	Coffee beans, not roasted	0	0	0
3	0902	Unprocessed green leaves of tea	0	0	0
3	0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]	0	0	0
3	0910 11 10	Fresh ginger, other than in processed form	0	0	0
3	0910 30 10	Fresh turmeric, other than in processed form	0	0	0
3	1001	Wheat and meslin [other than those put up in unit container and bearing a registered brand name]	0	0	0
3	1002	Rye [other than those put up in unit container and bearing a registered brand name]	0	0	0
3	1003	Barley [other than those put up in unit container and bearing a registered brand name]	0	0	0
3	1004	Oats [other than those put up in unit container and bearing a registered brand name]	0	0	0
3	1005	Maize (corn) [other than those put up in unit container and bearing a registered brand name]	0	0	0
3	1006	Rice [other than those put up in unit container and bearing a registered brand name]	0	0	0
3	1007	Grain sorghum [other than those put up in unit container and bearing a registered brand name]	0	0	0
3	1008	Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]	0	0	0
3	1101	Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].	0	0	0
3	1102	Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]	0	0	0
3	1103	Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]	0	0	0
3	1104	Cereal grains hulled	0	0	0
3	1105	Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]	0	0	0
3	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 those put up in unit container and bearing a registered brand name]	0	0	0
3	12	All goods of seed quality	0	0	0
3	1201	Soya beans, whether or not broken, of seed quality.	0	0	0
3	1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.	0	0	0
3	1204	Linseed, whether or not broken, of seed quality.	0	0	0
3	1205	Rape or colza seeds, whether or not broken, of seed quality.	0	0	0
3	1206	Sunflower seeds, whether or not broken, of seed quality.	0	0	0
3	1207	Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.	0	0	0
3	1209	Seeds, fruit and spores, of a kind used for sowing.	0	0	0
3	1210	Hop cones, fresh.	0	0	0
3	1211	Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.	0	0	0
3	1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.	0	0	0
3	1213	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets	0	0	0
3	1214	Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.	0	0	0
3	1301	Lac and Shellac	0	0	0
3	1404 90 40	Betel leaves	0	0	0
3	1701 or 1702	Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery	0	0	0
3	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	0	0	0
3	1905	Pappad, by whatever name it is known, except when served for consumption	0	0	0
3	1905	Bread (branded or otherwise), except when served for consumption and pizza bread	0	0	0
3	2106	Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.	0	0	0
3	2201	Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]	0	0	0
3	2201	Non-alcoholic Toddy, Neera including date and palm neera	0	0	0
3	2202 90 90	Tender coconut water other than put up in unit container and bearing a registered brand name	0	0	0
3	2302, 2304, 2305, 2306, 2308, 2309	Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake	0	0	0
3	2501	Salt, all types	0	0	0
3	2716 00 00	Electrical energy	0	0	0
3	2835	Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002	0	0	0
3	3002	Human Blood and its components	0	0	0
3	3006	All types of contraceptives	0	0	0
3	3101	All goods and organic manure [other than put up in unit containers and bearing a registered brand name]	0	0	0
3	3304	Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta	0	0	0
3	3825	Municipal waste, sewage sludge, clinical waste	0	0	0
3	3926	Plastic bangles	0	0	0
3	4014	Condoms and contraceptives	0	0	0
3	4401	Firewood or fuel wood	0	0	0
3	4402	Wood charcoal (including shell or nut charcoal), whether or not agglomerated	0	0	0
3	4802 / 4907	Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government	0	0	0
3	4817 / 4907	Postal items, like envelope, Post card etc., sold by Government	0	0	0
3	48 / 4907	Rupee notes when sold to the Reserve Bank of India	0	0	0
3	4907	Cheques, lose or in book form	0	0	0
3	4901	Printed books, including Braille books	0	0	0
3	4902	Newspapers, journals and periodicals, whether or not illustrated or containing advertising material	0	0	0
3	4903	Children's picture, drawing or colouring books	0	0	0
3	4905	Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed	0	0	0
3	5001	Silkworm laying, cocoon	0	0	0
3	5002	Raw silk	0	0	0
3	5003	Silk waste	0	0	0
3	5101	Wool, not carded or combed	0	0	0
3	5102	Fine or coarse animal hair, not carded or combed	0	0	0
3	5103	Waste of wool or of fine or coarse animal hair	0	0	0
3	52	Gandhi Topi	0	0	0
3	52	Khadi yarn	0	0	0
3	5303	Jute fibres, raw or processed but not spun	0	0	0
3	5305	Coconut, coir fibre	0	0	0
3	63	Indian National Flag	0	0	0
3	6703	Human hair, dressed, thinned, bleached or otherwise worked	0	0	0
3	6912 00 40	Earthen pot and clay lamps	0	0	0
3	7018	Glass bangles (except those made from precious metals)	0	0	0
3	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.	0	0	0
3	8445	Amber charkha	0	0	0
3	8446	Handloom [weaving machinery]	0	0	0
3	8802 60 00	Spacecraft (including satellites) and suborbital and spacecraft launch vehicles	0	0	0
3	8803	Parts of goods of heading 8801	0	0	0
3	9021	Hearing aids	0	0	0
3	92	Indigenous handmade musical instruments	0	0	0
3	9603	Muddhas made of sarkanda and phool bahari jhadoo	0	0	0
3	9609	Slate pencils and chalk sticks	0	0	0
3	9610 00 00	Slates	0	0	0
3	9803	Passenger baggage	0	0	0
3	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 sold by religious institutions, (vi) Unbranded honey [proposed GST Nil] (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika	0	0	0
3		Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.	0	0	0
3	2106 90 20	Pan-masala				Compensation cess - 60%
3	2202 10 10	Aerated waters				Compensation cess - 12%
3	2202 10 20	Lemonade				Compensation cess - 12%
3	2202 10 90	Lemonade				Compensation cess - 12%
3	2401	Unmanufactured tobacco (without lime tube) � bearing a brand name				Compensation cess - 71%
3	2401	Unmanufactured tobacco (without lime tube) � bearing a brand name				Compensation cess - 71%
3	2401	Unmanufactured tobacco (with lime tube) � bearing a brand name				Compensation cess - 65%
3	2401 30 00	Tobacco refuse, bearing a brand name				Compensation cess - 61%
3	2402 10 10	Cigar and cheroots				Compensation cess - 21% or Rs. 4170 per thousand, whichever is higher
3	2402 10 20	Cigarillos				Compensation cess - 21% or Rs. 4170 per thousand, whichever is higher
3	2402 20 10	Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres				Compensation cess - 5% + Rs.2076 per thousand
3	2402 20 20	Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres				Compensation cess - 5% + Rs.3668 per thousand
3	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				Compensation cess - 5% + Rs 2076 per thousand
3	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				Compensation cess - 5% + Rs.2747 per thousand
3	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				Compensation cess - 5% + Rs.3668 per thousand
3	2402 20 90	Other cigarettes containing tobacco				Compensation cess - 36% + Rs.4170 per thousand
3	2402 90 10	Cigarettes of tobacco substitutes				Compensation cess - Rs.4006 per thousand
3	2402 90 20	Cigarillos of tobacco substitutes				Compensation cess - 12.5% or Rs. 4,006 per thousand whichever is higher
3	2402 90 90	Other				Compensation cess - 12.5% or Rs. 4,006 per thousand whichever is higher
3	2403 11 10	'Hookah' or 'gudaku' tobacco bearing a brand name				Compensation cess - 72%
3	2403 11 10	Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name				Compensation cess - 17%
3	2403 11 90	Other water pipe smoking tobacco not bearing a brand name.				Compensation cess - 11%
3	2403 19 10	Smoking mixtures for pipes and cigarettes				Compensation cess - 290%
3	2403 19 90	Other smoking tobacco bearing a brand name				Compensation cess - 49%
3	2403 19 90	Other smoking tobacco not bearing a brand name				Compensation cess - 11%
3	2403 91 00	�Homogenised� or �reconstituted� tobacco, bearing a brand name				Compensation cess - 72%
3	2403 99 10	Chewing tobacco (without lime tube)				Compensation cess - 160%
3	2403 99 10	Chewing tobacco (with lime tube)				Compensation cess - 142%
3	2403 99 10	Filter khaini				Compensation cess - 160%
3	2403 99 20	Preparations containing chewing tobacco				Compensation cess - 72%
3	2403 99 30	Jarda scented tobacco				Compensation cess - 160%
3	2403 99 40	Snuff				Compensation cess - 72%
3	2403 99 50	Preparations containing snuff				Compensation cess - 72%
3	2403 99 60	Tobacco extracts and essence bearing a brand name				Compensation cess - 72%
3	2403 99 60	Tobacco extracts and essence not bearing a brand name				Compensation cess - 65%
3	2403 99 70	Cut tobacco				Compensation cess - 20%
3	2403 99 90	Pan masala containing tobacco �Gutkha�				Compensation cess - 204%
3	2403 99 90	All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name				Compensation cess - 96%
3	2403 99 90	All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name				Compensation cess - 89%
3	2701	Coal; briquettes, ovoids and similar solid fuels manufactured from coal.				Compensation cess - Rs.400 per tonne
3	2702	Lignite, whether or not agglomerated, excluding jet				Compensation cess - Rs.400 per tonne
3	2703	Peat (including peat litter), whether or not agglomerated				Compensation cess - Rs.400 per tonne
3	8702 10	Motor vehicles for the transport of ten or more persons, including the driver				Compensation cess - Compensation cess - 15%
3	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				Compensation cess - NIL
3	8703 10 10, 8703 80	Electrically operated vehicles, including three wheeled electric motor vehicles.				Compensation cess - NIL
3	8703	Three wheeled vehicles				Compensation cess - NIL
3	8703	Cars for physically handicapped persons, subject to the following conditions: a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.				Compensation cess - NIL
3	8703 40, 8703 50,	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. 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 - NIL
3	8703 60, 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. 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 - NIL
3	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.				Compensation cess - NIL
3	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 - 1%
3	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 - 3%
3	8703	All goods other than Compensation cess 15% those mentioned with compensation cess as Nil				Compensation cess - 15%
3	8711	Motorcycles of engine capacity exceeding 350 cc.				Compensation cess - 3%
3	8802	Other aircraft (for example, helicopters, aeroplanes), for personal use.				Compensation cess - 3%
3	8903	Yacht and other vessels for pleasure or sports				Compensation cess - 3%