helpurstartup

GST Rates

( For Inter-state supply, IGST Rate is applicable | For intra-state supply, CGST rate and SGST/UTGST rate is applicable )
Goods which are not specified in table below have IGST tax rate of 18%.

Chapter / Heading / Sub-heading / Tariff itemDescription of GoodsCGST Rate (%)SGST / UTGST Rate (%)IGST Rate (%)Compensation Cess
0202
0203
0204
0205
0206
0207
0208
0209
0210
All goods [other than fresh or chilled], and put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
2.52.55
0303
0304
0305
0306
0307
0308
All goods [other than fresh or chilled] and put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
2.52.55
0401Ultra High Temperature (UHT) milk2.52.55
0402Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]2.52.55
0403Cream, 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 cocoa2.52.55
0404Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included2.52.55
0406Chena or paneer put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE2.52.55
0408Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.2.52.55
0409Natural honey, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE2.52.55
0410Edible products of animal origin, not elsewhere specified or included2.52.55
0502Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.2.52.55
0504All goods [other than fresh or chilled] and put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE.
2.52.55
0505Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers2.52.55
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.2.52.55
0508Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.2.52.55
0510Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.2.52.55
0511Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.2.52.55
07Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower2.52.55
0713Dried leguminous vegetables, shelled, whether or not skinned or split put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]2.52.55
0714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE.
2.52.55
0801Cashew nuts, whether or not shelled or peeled, desiccated coconuts2.52.55
0802Dried areca nuts, whether or not shelled or peeled2.52.55
0802, 0813Dried chestnuts (singhada), whether or not shelled or peeled2.52.55
0802Walnuts, whether or not shelled.2.52.55
08Dried makhana, whether or not shelled or peeled,put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE.
2.52.55
0804Mangoes sliced, dried.2.52.55
0806Grapes, dried, and raisins2.52.55
0811Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter2.52.55
0812Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption2.52.55
0813Tamarind, dried.2.52.55
0814Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions2.52.55
0901Coffee, roasted whether or not or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion other than coffee beans not roasted.2.52.55
0902Tea, whether or not flavoured other than unprocessed green leaves of tea.2.52.55
0903Maté2.52.55
0904Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta2.52.55
0905Vanilla2.52.55
0906Cinnamon and cinnamon-tree flowers2.52.55
0907Cloves (whole fruit, cloves and stems)2.52.55
0908Nutmeg, mace and cardamoms2.52.55
0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries other than of seed quality.2.52.55
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 spices2.52.55
10All goods i.e. cereals, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.2.52.55
1001Wheat and meslin put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE.2.52.55
1002Rye put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE2.52.55
1003Barley put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE2.52.55
1004Oats put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE2.52.55
1005Maize (corn) put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE2.52.55
1006Rice put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE2.52.55
1007Grain sorghum put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE2.52.55
1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE2.52.55
1101Wheat or meslin flour put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE2.52.55
1102Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE2.52.55
1103Cereal groats, meal and pellets, including suji and dalia, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE2.52.55
1104Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]2.52.55
1105Meal, powder, Flour, flakes, granules and pellets of potatoes put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE2.52.55
1106Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 0713], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name2.52.55
713Guar gum refined split2.52.55
1109 00 00Wheat gluten, whether or not dried2.52.55
12All goods other than of seed quality2.52.55
1201Soya beans, whether or not broken other than of seed quality.2.52.55
1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or brokenother than of seed quality.2.52.55
1203Copra2.52.55
1204Linseed, whether or not brokenother than of seed quality.2.52.55
1205Rape or colza seeds, whether or not brokenother than of seed quality.2.52.55
1206Sunflower seeds, whether or not brokenother than of seed quality2.52.55
1207Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality2.52.55
1208Flour and meals of oil seeds or oleaginous fruits, other than those of mustard2.52.55
1210 20 00Hop cones, ground, powdered or in the form of pellets; lupulin2.52.55
1211Plants and parts of plants (including  seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered2.52.55
1212Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included2.52.55
1301Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]2.52.55
1301Compounded asafoetida commonly known as heeng2.52.55
13Tamarind kernel powder2.52.55
1401Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)2.52.55
1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked]2.52.55
1404 or 3305Mehendi paste in cones2.52.55
1507Soya-bean oil and its fractions, whether or not refined, but not chemically modified2.52.55
1508Ground-nut oil and its fractions, whether or not refined, but not chemically modified.2.52.55
1509Olive oil and its fractions, whether or not refined, but not chemically modified.2.52.55
1510Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15092.52.55
1511Palm oil and its fractions, whether or not refined, but not chemically modified.2.52.55
1512Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.2.52.55
1513Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.2.52.55
1514Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.2.52.55
1515Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.2.52.55
1516Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.2.52.55
1517Edible mixtures or preparations of  vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 15162.52.55
1518Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15162.52.55
1701Beet sugar, cane sugar2.52.55
1702 or 1704Palmyra sugar, mishri, batasha, bura, [akar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki,  tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets,gajak, khaja, khajuli, anarsa2.52.55
1801Cocoa beans whole or broken, raw or roasted2.52.55
1802Cocoa shells, husks, skins and other cocoa waste2.52.55
1803Cocoa paste whether or not de-fatted2.52.55
1901 20 00Mixes and doughs for the preparation of bread, pastry and other baker’s wares2.52.55
1902Seviyan (vermicelli)2.52.55
1903Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)2.52.55
1905Pizza bread2.52.55
1905 or 2106Khakhra, plain chapatti or roti2.52.55
1905 40 00Rusks, toasted bread and similar toasted products2.52.55
2106Roasted Gram ,idli/dosa batter, chutney powder2.52.55
2106 90Sweetmeats2.52.55
2106 90Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE2.52.55
2201 90 10Ice and snow2.52.55
2207Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)2.52.55
2301Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves2.52.55
2302Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake2.52.55
2302Rice bran (other than de-oiled rice bran)2.52.55
2303Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets2.52.55
2304Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil2.52.55
2305Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil2.52.55
2306Oil-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 23052.52.55
2307Wine lees; argol2.52.55
2401Tobacco leaves2.52.55
2502Unroasted iron pyrites.2.52.55
2503Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur2.52.55
2504Natural graphite.2.52.55
2505Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.2.52.55
2506Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.2.52.55
2507Kaolin and other kaolinic clays, whether or not calcined.2.52.55
2508Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.2.52.55
2509Chalk.2.52.55
2510Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.2.52.55
2511Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.2.52.55
2512Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.2.52.55
2513Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.2.52.55
2514Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.2.52.55
2515
(Except
2515 12 10,
2515 12 20,
2515 12 90) or
6802
Ecaussine and other calcareous monumental or building stone alabaster [other than marble and
travertine], other than mirror polished stone which is ready to use
2.52.55
2515 11 00Marble and travertine, crude or roughly trimmed2.52.55
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.2.52.55
2516 11 00Granite crude or roughly trimmed2.52.55
2517Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.2.52.55
2518Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.
2518 10 dolomite, Not calcined or sintered
2.52.55
2519Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.2.52.55
2520Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.2.52.55
2521Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.2.52.55
2522Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.2.52.55
2524Asbestos2.52.55
2525Mica, including splitting; mica waste.2.52.55
2526Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.2.52.55
2528Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 (calculated on dry weight)2.52.55
2529Feldspar; leucite, nepheline and nepheline syenite; fluorspar.2.52.55
2530Mineral substances not elsewhere specified or included.2.52.55
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]2.52.55
2601Iron ores and concentrates, including roasted iron pyrites2.52.55
2602Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.2.52.55
2603Copper ores and concentrates.2.52.55
2604Nickel ores and concentrates.2.52.55
2605Cobalt ores and concentrates.2.52.55
2606Aluminium ores and concentrates.2.52.55
2607Lead ores and concentrates.2.52.55
2608Zinc ores and concentrates.2.52.55
2609Tin ores and concentrates.2.52.55
2610Chromium ores and concentrates.2.52.55
2611Tungsten ores and concentrates.2.52.55
2612Uranium or thorium ores and concentrates.2.52.55
2613Molybdenum ores and concentrates.2.52.55
2614Titanium ores and concentrates.2.52.55
2615Niobium, tantalum, vanadium or zirconium ores and concentrates.2.52.55
2616Precious metal ores and concentrates.2.52.55
2617Other ores and concentrates2.52.55
2618Granulated slag (slag sand) from the manufacture of iron or steel2.52.55
2621Fly Ash2.52.55
27Bio-gas2.52.55
2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal2.52.55
2702Lignite, whether or not agglomerated, excluding jet2.52.55
2703Peat (including peat litter), whether or not agglomerated2.52.55
2704Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon2.52.55
2705Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons2.52.55
2706Tar distilled from coal, from lignite or from peat2.52.55
2710(a) kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST2.52.55
2711 12 00, 2711 13 00, 2711 19 00Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.2.52.55
2711 12 00, 2711 13 00, 2711 19 00Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers2.52.55
28Thorium oxalate2.52.55
28Enriched KBF4 (enriched potassium fluroborate)2.52.55
28Enriched elemental boron2.52.55
28Nuclear fuel2.52.55
2805 11Nuclear grade sodium2.52.55
2809Fertilizer grade phosphoric acid2.52.55
2845Heavy water and other nuclear fuels2.52.55
2853Compressed air2.52.55
30Insulin2.52.55
3002, 3006Animal or Human Blood Vaccines2.52.55
30Diagnostic kits for detection of all types of hepatitis2.52.55
30Desferrioxamine injection or deferiprone2.52.55
30Cyclosporin2.52.55
30Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name2.52.55
30Oral re-hydration salts2.52.55
30 or any ChapterDrugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule2.52.55
30Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule2.52.55
30Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia2.52.55
3101All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name2.52.55
3102Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers2.52.55
3103Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers2.52.55
3104Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers2.52.55
3105Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers2.52.55
32Wattle extract, quebracho extract, chestnut extract2.52.55
3202Enzymatic preparations for pre-tanning2.52.55
3307 41 00Agarbatti, lobhan, dhoop batti, dhoop, sambhrani2.52.55
3402Sulphonated castor oil, fish oil or sperm oil2.52.55
3605 00 10Handmade 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
2.52.55
3915Waste, parings or scrap, of plastics2.52.55
4001Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip2.52.55
4004 00 00Waste, parings or scrap of rubber (other than hard rubber)2.52.55
4011 30 00New pneumatic tyres, of rubber of a kind used on aircraft2.52.55
4011, 4013Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws2.52.55
4016Erasers2.52.55
4017Waste or scrap of hard rubber2.52.55
4101Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehairedor split2.52.55
4102Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split2.52.55
4103Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split2.52.55
4104Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared2.52.55
4105Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared2.52.55
4106Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared2.52.55
4107Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41142.52.55
4112Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41142.52.55
4113Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41142.52.55
4114Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather2.52.55
4115Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour2.52.55
4401Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms2.52.55
4501Natural cork, raw or simply prepared2.52.55
4601, 4602Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork ***2.52.55
4707Recovered waste or scrap of paper or paperboard2.52.55
4801Newsprint, in rolls or sheets2.52.55
4823Kites, Paper mache articles2.52.55
4901Brochures, leaflets and similar printed matter, whether or not in single sheets2.52.55
5004 to 5006Silk yarn2.52.55
5007Woven fabrics of silk or of silk waste2.52.55
5104Garneted stock of wool or of fine or coarse animal hair, shoddy wool2.52.55
5105Wool and fine or coarse animal hair, carded or combed2.52.55
5106 to 5110Yarn of wool or of animal hair2.52.55
5111 to 5113Woven fabrics of wool or of animal hair2.52.55
5201 to 5203Cotton and Cotton waste2.52.55
5204Cotton sewing thread, whether or not put up for retail sale2.52.55
5205 to 5207Cotton yarn [other than khadi yarn]2.52.55
5208 to 5212Woven fabrics of cotton2.52.55
5301All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)2.52.55
5302True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)2.52.55
5303All goods i.e. textile bast fibres [other than jute fibres, raw orprocessed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)2.52.55
5305 to 5308All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn, including coir  pith compost put up in unit container and bearing a brand name2.52.55
5309 to 5311Woven fabrics of other vegetable textile fibres, paper yarn2.52.55
5407, 5408Woven fabrics of manmade textile materials2.52.55
5512 to 5516Woven fabrics of manmade staple fibres2.52.55
5605 0010Real zari thread (gold) and silver thread, combined with textile thread2.52.55
5607Jute twine, coir cordage or ropes2.52.55
5608Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials2.52.55
5609Products of coir2.52.55
5702, 5703, 5705Coir mats, matting, floor
covering and handloom durries
2.52.55
5801all goods2.52.55
5806Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)2.52.55
5808Saree fall2.52.55
5809, 5810Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai2.52.55
60Knitted or crocheted fabrics [All goods]2.52.55
61 or 6501 or 6505Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece2.52.55
62Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece2.52.55
63 [other than 6309]Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece2.52.55
6309 or 6310Worn clothing and other worn articles; rags2.52.55
64Footwear having a retail sale price not exceeding Rs.1000 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.2.52.55
6602 00 00Walking-sticks including seat sticks2.52.55
6815Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks2.52.55
6901 00 10Bricks of fossil meals or similar siliceous earths2.52.55
6904 10 00Building bricks2.52.55
6905 10 00Earthen or roofing tiles2.52.55
7001Cullet or other waste or scrap of glass2.52.55
7018Glass beads.2.52.55
84Pawan Chakki that is Air Based Atta Chakki2.52.55
8407 10 00, 8411Aircraft engines2.52.55
8413, 8413 91Hand pumps and parts thereof2.52.55
8419 19Solar water heater and system2.52.55
8437Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof2.52.55
84, 85 or 94Following 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 toenergyplants/devices
(f)    Solarlantern/solarlamp
(g)   Ocean waves/tidal waves energy devices/plants
(h)   [Photo voltaic cells, whether or not assembled in modules or made up into panelsExplanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.
2.52.55
84 or 85E-waste
Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer
2.52.55
8601Rail locomotives powered from an external source of electricity or by electric accumulators2.52.55
8602Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof2.52.55
8603Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 86042.52.55
8604Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)2.52.55
8605Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)2.52.55
8606Railway or tramway goods vans and wagons, not self-propelled2.52.55
8607Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof2.52.55
8608Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing2.52.55
8713Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled2.52.55
8714 20Parts and accessories of carriage for disabled persons2.52.55
88 or Any other chapterScientific    and    technical    instruments,    apparatus, equipment,  accessories,  parts,  components,  spares, tools,   mock   ups   and   modules,   raw   material   and consumables    required    for    launch    vehicles    and satellites and payloads2.52.55
8802Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.2.52.55
8803Parts of goods of heading 88022.52.55
8901Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods2.52.55
8902Fishing vessels; factory ships and other vessels for processing or preserving fishery products2.52.55
8904Tugs and pusher craft2.52.55
8905Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms2.52.55
8906Other vessels, including warships and lifeboats other than rowing boats2.52.55
8907Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)2.52.55
Any chapterParts of goods of headings 8901, 8902, 8904, 8905, 8906, 89072.52.55
90Coronary stents and coronary stent systems for use with cardiac catheters2.52.55
90 or any other ChapterArtificial kidney2.52.55
90 or 84Disposable sterilized dialyzer or micro barrier of artificial kidney2.52.55
90 or any other ChapterParts of the following goods, namely:-
(i)  Crutches;
(ii) Wheel chairs;
(iii) Walking frames;
(iv) Tricycles;
(v) Braillers; and
(vi) Artificial limbs
2.52.55
90 or any other ChapterAssistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule2.52.55
9404Cotton quilts of sale value not exceeding Rs. 1000 per piece2.52.55
9401 10 00Aircraft seats2.52.55
9405 50 31Kerosene pressure lantern2.52.55
9405 91 00, 9405 92 00 or 9405 99 00Parts of kerosene pressure lanterns including gas mantles2.52.55
4016 or 9503Toy balloons made of natural rubber latex2.52.55
9507Fishing hooks2.52.55
9601Worked corals other than articles of coral2.52.55
9603 [other than 9603 10 00]Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]2.52.55
9704Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49072.52.55
9705Numismatic coins2.52.55
9804Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use.2.52.55
4601 and 4602Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]2.52.55
4823Articles made of paper mache2.52.55
5607, 5609Coir articles2.52.55
5609 00 20, 5609 00 90Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps2.52.55
57Handmade carpets and other handmade textile floor coverings (including namda/gabba)2.52.55
5804 30 00Handmade lace2.52.55
5805Hand-woven tapestries2.52.55
5808 10Hand-made braids and ornamental trimming in the piece2.52.55
5810Hand embroidered articles2.52.55
6117, 6214Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece2.52.55
7018 10Bangles, beads and small ware2.52.55
7018 10Bangles, beads and small ware2.52.55
Any ChapterRosaries, prayer beads or Hawan samagri2.52.55
Any ChapterBiomass briquettes or solid bio fuel pellets2.52.55
01012100, 010129Live horses6612
0402 91 10, 0402 99 20Condensed milk6612
0405Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads6612
0406Cheese6612
0801Brazil nuts, dried, whether or not shelled or peeled6612
0802Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]6612
0804Dates (soft or hard), figs, pineapples, avocados, guavas, and mangosteens, dried6612
0805Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried6612
0813Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled6612
1108Starches; inulin6612
1501Pig fats (including lard) and poultry fat, other than that of heading 0209 or 15036612
1502Fats of bovine animals, sheep or goats, other than those of heading 15036612
1503Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared6612
1504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified6612
1505Wool grease and fatty substances derived therefrom (including lanolin)6612
1506Other animal fats and oils and their fractions, whether or not refined, but not chemically modified6612
1516Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.6612
1517Edible 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 15166612
1518Animal 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 included6612
1601Sausages and similar products, of meat, meat offal or blood; food preparations based on these products6612
1602Other prepared or preserved meat, meat offal or blood6612
1603Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates6612
1603Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates6612
1604Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs6612
1701 91, 1701 99All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)6612
1704Sugar boiled confectionery6612
1902Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared6612
1605Crustaceans, molluscs and other aquatic invertebrates prepared or preserved6612
2001Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid6612
2002Tomatoes prepared or preserved otherwise than by vinegar or acetic acid6612
2003Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid6612
2004Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20066612
2005Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20066612
2006Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)6612
2007Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter6612
2008Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits6612
2009Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.6612
2101 30Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof6612
2102Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders6612
2103All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings6612
2106Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi[and batters6612
2106 90Namkeens, bhujia, mixture, chabena and   similar edible preparations in ready for consumption form (other than roasted gram) put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]6612
2106 90 91Diabetic foods6612
2201Drinking water packed in 20 litres bottle6612
2202 99 10Soya milk drinks6612
2202 99 20Fruit pulp or fruit juice based drinks6612
2202 99 90Tender coconut water put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]6612
2202 99 30Beverages containing milk6612
2515 12 10Marble and travertine blocks6612
2516Granite blocks6612
28Anaesthetics6612
28Potassium Iodate6612
28Steam6612
28 or 38Micronutrients, which   are   covered   under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which    are    registered    under    the Fertilizer Control Order, 19856612
2801 20Iodine6612
2804 40 10Medical grade oxygen6612
2847Medicinal grade hydrogen peroxide6612
29 or 3808 93Gibberellic acid6612
3001Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included6612
3002Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products6612
3003Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments6612
3004Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale6612
3005Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes6612
3006Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives]6612
3215All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink6612
3306 10 10Tooth powder6612
3307 41 00Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhran]6612
29, 30, 3301Following 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
6612
3406Candles, tapers and the like6612
3701Photographic plates and film for x-ray for medical use6612
3705Photographic plates and films, exposed and developed, other than cinematographic film6612
3706Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.6612
3808The following Bio-pesticides, namely –
1 Bacillus thuringiensis var. israelensis
2 Bacillus thuringiensis var. kurstaki
3 Bacillus thuringiensis var. galleriae
4 Bacillus sphaericus
5 Trichoderma viride
6 Trichoderma harzianum
7 Pseudomonas fluoresens
8 Beauveriabassiana
9 NPV of Helicoverpaarmigera
10 NPV of Spodopteralitura
11 Neem based pesticides
12 Cymbopogan
6612
3818Silicon wafers6612
3822All diagnostic kits and reagents6612
3826Bio-diesel6612
3926Feeding bottles6612
3926Plastic beads6612
4007Latex Rubber Thread6612
4014Nipples of feeding bottles6612
4015Surgical rubber gloves or medical examination rubber gloves6612
4016Rubber bands6612
4202 22 20Hand bags and shopping bags, of cotton6612
4202 22 30Hand bags and shopping bags, of jute6612
4203Gloves specially designed for use in sports6612
44 or any ChapterThe 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
6612
44, 68, 83Idols of wood, stone [including marble] and metals [other than those made of precious metals]6612
4404Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like6612
4405Wood wool; wood flour6612
4406Railway or tramway sleepers (cross-ties) of wood6612
4408Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]6612
4409Bamboo flooring6612
4415Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood6612
4416Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves6612
4417Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood6612
4418Bamboo wood building joinery6612
4419Tableware and Kitchenware of wood6612
4420Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 946612
4421Other articles of wood; such as clothes hangers, Spools,  cops,  bobbins,  sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood,  namely oars,  paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]6612
4502 00 00Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)6612
4503Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom6612
4504Agglomerated cork (with or without a binding substance) and articles of agglomerated cork6612
4701Mechanical wood pulp6612
4702Chemical wood pulp, dissolving grades6612
4703Chemical wood pulp, soda or sulphate, other than dissolving grades6612
4704Chemical wood pulp, sulphite, other than dissolving grades6612
4705Wood pulp obtained by a combination of mechanical and chemical pulping processes6612
4706Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material6612
4802Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard6612
4804Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 48036612
4805Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter6612
4806 20 00Greaseproof papers6612
4806 40 10Glassine papers6612
4807Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets6612
4808Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48036612
4810Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size6612
4811Aseptic packaging paper6612
4817 30Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery6612
4819Cartons, boxes and cases of corrugated paper or paper board6612
4820Exercise book, graph book, & laboratory note book and notebooks6612
4823Paper pulp moulded trays6612
48Paper splints for matches, whether or not waxed, Asphaltic roofing sheets6612
4906 00 00Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing6612
4907Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title [other than Duty Credit Scrips]6612
4908Transfers (decalcomanias)6612
4909Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings6612
4910Calendars of any kind, printed, including calendar blocks6612
4911Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices6612
5401Sewing thread of manmade filaments, whether or not put up for retail sale6612
5402, 5403, 5404,5405,5406Synthetic or artificial filament yarns6612
5508Sewing thread of manmade staple fibres6612
5509, 5510, 5511Yarn of manmade staple fibres6612
5601Wadding of textile materials and articles thereof; such as Absorbent cotton wool except cigarette filter rods6612
5602Felt, whether or not impregnated, coated, covered or laminated6612
5603Nonwovens, whether or not impregnated, coated, covered or laminated6612
5604Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics6612
5605Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; Imitation zari thread6612
5606Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn6612
5607Twine, cordage, ropes and cables, whether or n