HSN codes for GST

HSN Codes for GST

Harmonized System Nomenclaturecommonly known as HSN codes. It is an internationally adopted commodity description and coding system developed by the World Customs Organization (WCO). It is being adopted in India to ensure that we also use the internationally accepted commodity description and coding system.The HSN codes are being used by 98% of Import Export trade all over world. It is also known as HTS which means Harmonized Tariff Schedule code.The World Customs Organization (WCO) has been administering 6 digits HSN codes schedule.Out of these 6 digits HSN codes schedule; first two digits called 'Chapters', first four digits is called 'heading' and first six digits 'sub heading.However, any country can modify to categorize and define commodities at more detailed levelby adding two digits or four digits more as per their requirements without making any changes to the first six digits. Every product is given a specific numerical code based on its description. There are more than 12000 line items for which HSN codes have been adopted and different rates have been prescribed under the GST regime in India.The system will automatically pick up the GST rate based on HSN codes, so every person should take utmost care in declaring list of goods they deal into at the time of enrollment or registration.   List of goods which are exempted (rate 0%)

Sr. No.	Description of Goods	Chapter/ Heading/ Sub-heading/ tariff item
1	Live asses, mules and hinnies	101
2	Live bovine animals	102
3	Live swine	103
4	Live sheep and goats	104
5	Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.	105
6	Other live animal such as Mammals, Birds, Insects	106
7	Meat of bovine animals, fresh and chilled.	201
8	Meat of bovine animals frozen [other than frozen and put up in unit container]	202
9	Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]	203
10	Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]	204
11	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]	205
12	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]	206
13	Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]	207
14	Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]	208
15	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]	209
16	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]	209
17	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	210
18	Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%]	3
19	Live fish.	301
20	Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304	302
21	Fish fillets and other fish meat (whether or not minced), fresh or chilled.	304
22	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.	306
23	Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.	307
24	Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.	308
25	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	401
26	Curd; Lassi; Butter milk	403
27	Chena or paneer, other than put up in unit containers and bearing a registered brand name;	406
28	Birds' eggs, in shell, fresh, preserved or cooked	407
29	Natural honey, other than put up in unit container and bearing a registered brand name	409
30	Human hair, unworked, whether or not washed or scoured; waste of human hair	501
31	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	506
32	All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.	0507 90
33	Semen including frozen semen	511
34	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage	6
35	Potatoes, fresh or chilled.	701
36	Tomatoes, fresh or chilled.	702
37	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.	703
38	Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.	704
39	Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.	705
40	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled	706
41	Cucumbers and gherkins, fresh or chilled.	707
42	Leguminous vegetables, shelled or unshelled, fresh or chilled.	708
43	Other vegetables, fresh or chilled.	709
44	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.	712
45	Dried leguminous vegetables, shelled, whether or not skinned or split.	713
46	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.	714
47	Coconuts, fresh or dried, whether or not shelled or peeled	801
48	Brazil nuts, fresh, whether or not shelled or peeled	801
49	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	802
50	Bananas, including plantains, fresh or dried	803
51	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.	804
52	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.	805
53	Grapes, fresh	806
54	Melons (including watermelons) and papaws (papayas), fresh.	807
55	Apples, pears and quinces, fresh.	808
56	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.	809
57	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.	810
58	Peel of citrus fruit or melons (including watermelons), fresh.	814
59	All goods of seed quality	9
60	Coffee beans, not roasted	901
61	Unprocessed green leaves of tea	902
62	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]	909
63	Fresh ginger, other than in processed form	0910 11 10
64	Fresh turmeric, other than in processed form	0910 30 10
65	Wheat and meslin [other than those put up in unit container and bearing a registered brand name]	1001
66	Rye [other than those put up in unit container and bearing a registered brand name]	1002
67	Barley [other than those put up in unit container and bearing a registered brand name]	1003
68	Oats [other than those put up in unit container and bearing a registered brand name]	1004
69	Maize (corn) [other than those put up in unit container and bearing a registered brand name]	1005
70	Rice [other than those put up in unit container and bearing a registered brand name]	1006
71	Grain sorghum [other than those put up in unit container and bearing a registered brand name]	1007
72	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]	1008
73	Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].	1101
74	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]	1102
75	Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]	1103
76	Cereal grains hulled	1104
77	Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]	1105
78	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]	1106
79	All goods of seed quality	12
80	Soya beans, whether or not broken, of seed quality.	1201
81	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.	1202
82	Linseed, whether or not broken, of seed quality.	1204
83	Rape or colza seeds, whether or not broken, of seed quality.	1205
84	Sunflower seeds, whether or not broken, of seed quality.	1206
85	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.	1207
86	Seeds, fruit and spores, of a kind used for sowing.	1209
87	Hop cones, fresh.	1210
88	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.	1211
89	Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.	1212
90	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets	1213
91	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.	1214
92	Lac and Shellac	1301
93	Betel leaves	1404 90 40
94	Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery	1701 or 1702
95	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	1904
96	Pappad, by whatever name it is known, except when served for consumption	1905
97	Bread (branded or otherwise), except when served for consumption and pizza bread	1905
98	Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.	2106
99	Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]	2201
100	Non-alcoholic Toddy, Neera including date and palm neera	2201
101	Tender coconut water other than put up in unit container and bearing a registered brand name	2202 90 90
102	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	2302, 2304, 2305, 2306, 2308, 2309
103	Salt, all types	2501
104	Electrical energy	2716 00 00
105	Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002	2835
106	Human Blood and its components	3002
107	All types of contraceptives	3006
108	All goods and organic manure [other than put up in unit containers and bearing a registered brand name]	3101
109	Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta	3304
110	Municipal waste, sewage sludge, clinical waste	3825
111	Plastic bangles	3926
112	Condoms and contraceptives	4014
113	Firewood or fuel wood	4401
114	Wood charcoal (including shell or nut charcoal), whether or not agglomerated	4402
115	Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government	4802 / 4907
116	Postal items, like envelope, Post card etc., sold by Government	4817 / 4907
117	Rupee notes when sold to the Reserve Bank of India	48 / 4907
118	Cheques, lose or in book form	4907
119	Printed books, including Braille books	4901
120	Newspapers, journals and periodicals, whether or not illustrated or containing advertising material	4902
121	Children's picture, drawing or colouring books	4903
122	Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed	4905
123	Silkworm laying, cocoon	5001
124	Raw silk	5002
125	Silk waste	5003
126	Wool, not carded or combed	5101
127	Fine or coarse animal hair, not carded or combed	5102
128	Waste of wool or of fine or coarse animal hair	5103
129	Gandhi Topi	52
130	Khadi yarn	52
131	Jute fibres, raw or processed but not spun	5303
132	Coconut, coir fibre	5305
133	Indian National Flag	63
134	Human hair, dressed, thinned, bleached or otherwise worked	6703
135	Earthen pot and clay lamps	6912 00 40
136	Glass bangles (except those made from precious metals)	7018
137	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.	8201
138	Amber charkha	8445
139	Handloom [weaving machinery]	8446
140	Spacecraft (including satellites) and suborbital and spacecraft launch vehicles	8802 60 00
141	Parts of goods of heading 8801	8803
142	Hearing aids	9021
143	Indigenous handmade musical instruments	92
144	Muddhas made of sarkanda and phool bahari jhadoo	9603
145	Slate pencils and chalk sticks	9609
146	Slates	9610 00 00
147	Passenger baggage	9803
148	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	Any chapter
149	Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.	-

 

List of goods that will attract 0.25% rate of GST

 

Sr. No.	Description of Goods	Chapter/ Heading/ Sub-heading/ tariff item
1	Diamonds, non-industrial unworked or simply sawn, leaved or bruted	7102
2	Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped	7103
3	Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped	7104

 

List of goods that will attract 3% rate of GST

Sr. No.	Description of Goods	Chapter/ Heading/ Sub-heading/ tariff item
1	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	7101
2	Diamonds, whether or not worked, but not mounted or set [other than Non-Industrial Unworked or simply sawn, cleaved or bruted]	7102
3	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]	7103
4	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]	7104
5	Dust and powder of natural or synthetic precious or semi-precious stones	7105
6	Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form	7106
7	Base metals clad with silver, not further worked than semi-manufactured	7107
8	Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form	7108
9	Base metals or silver, clad with gold, not further worked than semi-manufactured	7109
10	Platinum, unwrought or in semi-manufactured forms, or in powder form	7110
11	Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured	7111
12	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.	7112
13	Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal	7113
14	Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal	7114
15	Other articles of precious metal or of metal clad with precious metal	7115
16	Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)	7116
17	Imitation jewellery	7117
18	Coin	7118

List of goods that will attract 5% GST

Sr. No.	Description of Goods	Chapter/ Heading/ Sub-heading/ tariff item
1	Fish, frozen, excluding fish fillets and other fish meat of heading 0304	303
2	Fish fillets and other fish meat (whether or not minced), frozen	304
3	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	305
4	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	306
5	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	307
6	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	308
7	Ultra High Temperature (UHT) milk	401
8	Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]	402
9	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	403
10	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	404
11	Chena or paneer put up in unit container and bearing a registered brand name	406
12	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.	408
13	Natural honey, put up in unit container and bearing a registered brand name	409
14	Edible products of animal origin, not elsewhere specified or included	410
15	Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.	502
16	Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.	504
17	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	505
18	Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.	507
19		[Except 050790]
20	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.	508
21	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.	510
22	Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.	511
23	Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower	7
24	Vegetables (uncooked or cooked by steaming or boiling in water), frozen	710
25	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	711
26	Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name]	713
27	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	714
28	Cashew nuts, whether or not shelled or peeled	801
29	Dried areca nuts, whether or not shelled or peeled	802
30	Dried chestnuts (singhada), whether or not shelled or peeled	802
31	Dried makhana, whether or not shelled or peeled	8
32	Grapes, dried, and raisins	806
33	Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter	811
34	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	812
35	Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions	814
36	Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]	901
37	Tea, whether or not flavoured [other than unprocessed green leaves of tea]	902
38	Mat	903
39	Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta	904
40	Vanilla	905
41	Cinnamon and cinnamon-tree flowers	906
42	Cloves (whole fruit, cloves and stems)	907
43	Nutmeg, mace and cardamoms	908
44	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]	909
45	Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices	0910 [other than 0910 11 10, 0910 30 10]
46	All goods i.e. cereals, put up in unit container and bearing a registered brand name	10
47	Wheat and meslin put up in unit container and bearing a registered brand name	1001
48	Rye put up in unit container and bearing a registered brand name	1002
49	Barley put up in unit container and bearing a registered brand name	1003
50	Oats put up in unit container and bearing a registered brand name	1004
51	Maize (corn) put up in unit container and bearing a registered brand name	1005
52	Rice put up in unit container and bearing a registered brand name	1006
53	Grain sorghum put up in unit container and bearing a registered brand name	1007
54	Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name	1008
55	Wheat or meslin flour put up in unit container and bearing a registered brand name.	1101
56	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	1102
57	Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name	1103
58	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]	1104
59	Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name	1105
60	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	1106
61	Guar meal	1106 10 10
62	Guar gum refined split	1106 10 90
63	Wheat gluten, whether or not dried	1109 00 00
64	All goods other than of seed quality	12
65	Soya beans, whether or not broken other than of seed quality.	1201
66	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.	1202
67	Copra other than of seed quality	1203
68	Linseed, whether or not broken other than of seed quality.	1204
69	Rape or colza seeds, whether or not broken other than of seed quality.	1205
70	Sunflower seeds, whether or not broken other than of seed quality	1206
71	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	1207
72	Flour and meals of oil seeds or oleaginous fruits, other than those of mustard	1208
73	Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin	1210
74	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	1211
75	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	1212
76	Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]	1301
77	Compounded asafoetida commonly known as heeng	1301
78	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)	1401
79	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]	1404 [other than 1404 90 10, 1404 90 40, 1404 90 50]
80	Soya-bean oil and its fractions, whether or not refined, but not chemically modified	1507
81	Ground-nut oil and its fractions, whether or not refined, but not chemically modified.	1508
82	Olive oil and its fractions, whether or not refined, but not chemically modified.	1509
83	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	1510
84	Palm oil and its fractions, whether or not refined, but not chemically modified.	1511
85	Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.	1512
86	Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.	1513
87	Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.	1514
88	Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.	1515
89	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.	1516
90	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	1517
91	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	1518
92	Beet sugar, cane sugar, khandsari sugar	1701
93	Palmyra sugar	1702
94	Cocoa beans whole or broken, raw or roasted	1801
95	Cocoa shells, husks, skins and other cocoa waste	1802
96	Cocoa paste whether or not de-fatted	1803
97	Mixes and doughs for the preparation of bread, pastry and other baker's wares	1901 20 00
98	Seviyan (vermicelli)	1902
99	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)	1903
100	Pizza bread	1905
101	Rusks, toasted bread and similar toasted products	1905 40 00
102	Sweetmeats	2106 90
103	Ice and snow	2201 90 10
104	Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves	2301
105	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	2303
106	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]	2304
107	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]	2305
108	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 heading2304 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]	2306
109	Wine lees; argol	2307
110	Tobacco leaves	2401
111	Unroasted iron pyrites.	2502
112	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]	2503[except 2503 00 10]
113	Natural graphite.	2504
114	Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.	2505
115	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.	2506
116	Kaolin and other kaolinic clays, whether or not calcined.	2507
117	Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.	2508
118	Chalk.	2509
119	Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.	2510
120	Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.	2511
121	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.	2512
122	Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.	2513
123	Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.	2514
124	Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine]	2515
125		[Except 2515 12 10, 2515 12 20, 2515 12 90]
126	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.	2516
127		[Except 2516 11 00, 2516 12 00]
128	Granite crude or roughly trimmed	2516 11 00
129	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.	2517
130	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
131	2518 10 dolomite, Not calcined or sintered
132	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.	2519
133	Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.	2520
134	Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.	2521
135	Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.	2522
136	Asbestos	2524
137	Mica, including splitting; mica waste.	2525
138	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.	2526
139	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	2528
140	Feldspar; leucite, nepheline and nepheline syenite; fluorspar.	2529
141	Mineral substances not elsewhere specified or included.	2530
142	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]	26 [other than 2619, 2620, 2621]
143	Iron ores and concentrates, including roasted iron pyrites	2601
144	Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.	2602
145	Copper ores and concentrates.	2603
146	Nickel ores and concentrates.	2604
147	Cobalt ores and concentrates.	2605
148	Aluminium ores and concentrates.	2606
149	Lead ores and concentrates.	2607
150	Zinc ores and concentrates.	2608
151	Tin ores and concentrates.	2609
152	Chromium ores and concentrates.	2610
153	Tungsten ores and concentrates.	2611
154	Uranium or thorium ores and concentrates.	2612
155	Molybdenum ores and concentrates.	2613
156	Titanium ores and concentrates.	2614
157	Niobium, tantalum, vanadium or zirconium ores and concentrates.	2615
158	Precious metal ores and concentrates.	2616
159	Other ores and concentrates	2617
160	Granulated slag (slag sand) from the manufacture of iron or steel	2618
161	Bio-gas	27
162	Coal; briquettes, ovoids and similar solid fuels manufactured from coal	2701
163	Lignite, whether or not agglomerated, excluding jet	2702
164	Peat (including peat litter), whether or not agglomerated	2703
165	Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon	2704
166	Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons	2705
167	Tar distilled from coal, from lignite or from peat	2706
168	Kerosene PDS	2710
169	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.	2711 12 00, 2711 13 00, 2710 19 00
170	Thorium oxalate	28
171	Enriched KBF4 (enriched potassium fluroborate)	28
172	Enriched elemental boron	28
173	Nuclear fuel	28
174	Nuclear grade sodium	2805 11
175	Heavy water and other nuclear fuels	2845
176	Compressed air	2853
177	Insulin	30
178	Animal or Human Blood Vaccines	3002, 3006
179	Diagnostic kits for detection of all types of hepatitis	30
180	Desferrioxamine injection or deferiprone	30
181	Cyclosporin	30
182	Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name	30
183	Oral re-hydration salts	30
184	Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule	30 or any chapter
185	Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule	30
186	All goods i.e. animal or vegetable fertilisersor organic fertilisers put up in unit containers and bearing a brand name	3101
187	Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers	3102
188	Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers	3103
189	Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers	3104
190	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	3105
191	Wattle extract, quebracho extract, chestnut extract	32
192	Enzymatic preparations for pre-tanning	3202
193	Agarbatti	3307 41 00
194	Sulphonated castor oil, fish oil or sperm oil	3402
195	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	3605 00 10
196	Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip	4001
197	Toy balloons made of natural rubber latex	4016
198	Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws	4011, 4013
199	Erasers	4016
200	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	4101
201	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	4102
202	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	4103
203	Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared	4104
204	Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared	4105
205	Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared	4106
206	Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms	4401
207	Newsprint, in rolls or sheets	4801
208	Kites	4823
209	Brochures, leaflets and similar printed matter, whether or not in single sheets	4901
210	Silk yarn	5004 to 5006
211	Woven fabrics of silk or of silk waste	5007
212	Garneted stock of wool or of fine or coarse animal hair, shoddy wool	5104
213	Wool and fine or coarse animal hair, carded or combed	5105
214	Yarn of wool or of animal hair	5106 to 5110
215	Woven fabrics of wool or of animal hair	5111 to 5113
216	Cotton and Cotton waste	5201 to 5203
217	Cotton sewing thread, whether or not put up for retail sale	5204
218	Cotton yarn [other than khadi yarn]	5205 to 5207
219	Woven fabrics of cotton	5208 to 5212
220	All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)	5301
221	True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)	5302
222	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)	5303
223	All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn	5305 to 5308
224	Woven fabrics of other vegetable textile fibres, paper yarn	5309 to 5311
225	Woven fabrics of manmade textile materials	5407, 5408
226	Woven fabrics of manmade staple fibres	5512 to 5516
227	Coir mats, matting and floor covering	5705
228	Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal	5809, 5810
229	Knitted or crocheted fabrics [All goods]	60
230	Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece	61
231
232	Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece	62
233	Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece	63
234
235	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.	64
236	Bricks of fossil meals or similar siliceous earths	6901 00 10
237	Building bricks	6904 10 00
238	Earthen or roofing tiles	6905 10 00
239	Glass beads.	7018
240	Pawan Chakki that is Air Based Atta Chakki	84
241	Hand pumps and parts thereof	8413, 8413 91
242	Solar water heater and system	8419 19
243	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	8437
244	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	84 or 85
245	Rail locomotives powered from an external source of electricity or by electric accumulators	8601
246	Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof	8602
247	Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604	8603
248	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)	8604
249	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)	8605
250	Railway or tramway goods vans and wagons, not self-propelled	8606
251	Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof	8607
252	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	8608
253	Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled	8713
254	Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.	8802
255	Parts of goods of heading 8802	8803
256	Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods	8901
257	Fishing vessels; factory ships and other vessels for processing or preserving fishery products	8902
258	Tugs and pusher craft	8904
259	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	8905
260	Other vessels, including warships and lifeboats other than rowing boats	8906
261	Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)	8907
262	Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907	Any chapter
263	Coronary stents and coronary stent systems for use with cardiac catheters	90
264	Artificial kidney	90 or any other Chapter
265	Disposable sterilized dialyzer or micro barrier of artificial kidney	90 or 84
266	Parts of the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs	90 or any other Chapter
267	Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule	90 or any other Chapter
268	Kerosene pressure lantern	9405 50 31
269	Parts of kerosene pressure lanterns including gas mantles	9405 91 00, 9405 92 00 or 9405 99 00
270	Broomsticks	9603 10 00
271	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	9704
272	Numismatic coins	9705
273	Drugs or medicines including their salts and esters & diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use	9804

List of goods that will attract 12% GST

Sr. No.	Description of goods	Chapter/ Heading/ Sub-heading/ tariff item
1	Live horses	01012100, 010129
2	Meat of bovine animals, frozen and put up in unit containers	202
3	Meat of swine, frozen and put up in unit containers	203
4	Meat of sheep or goats, frozen and put up in unit containers	204
5	Meat of horses, asses, mules or hinnies, frozen and put up in unit containers	205
6	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers	206
7	Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers	207
8	Other meat and edible meat offal, frozen and put up in unit containers	208
9	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers	209
10	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	209
11	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	210
12	Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads	405
13
14	Cheese	406
15	Brazil nuts, dried, whether or not shelled or peeled	801
16	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]	802
17	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried	804
18	Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8	813
19	Starches; inulin	1108
20	Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503	1501
21	Fats of bovine animals, sheep or goats, other than those of heading 1503	1502
22	Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared	1503
23	Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified	1504
24	Wool grease and fatty substances derived therefrom (including lanolin)	1505
25	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified	1506
26	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.	1516
27	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	1517
28	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	1518
29	Sausages and similar products, of meat, meat offal or blood; food preparations based on these products	1601
30	Other prepared or preserved meat, meat offal or blood	1602
31	Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates	1603
32	Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs	1604
33	Crustaceans, molluscs and other aquatic invertebrates prepared or preserved	1605
34	Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid	2001
35	Tomatoes prepared or preserved otherwise than by vinegar or acetic acid	2002
36	Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid	2003
37	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006	2004
38	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006	2005
39	Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glac or crystallised)	2006
40	Jams, fruit jellies, marmalades, fruit or nut pure and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter	2007
41	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	2008
42	Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.	2009
43	Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	2101 30
44	Yeasts and prepared baking powders	2102
45	Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning	2103 [other than 2103 90 10, 2103 90 30, 2103 90 40]
46	Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi	2106
47	Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form	2106 90
48	Soya milk drinks	2202 90 10
49	Fruit pulp or fruit juice based drinks	2202 90 20
50	Tender coconut water put up in unit container and bearing a registered brand name	2202 90 90
51	Beverages containing milk	2202 90 30
52	Marble and travertine blocks	2515 12 10
53	Granite blocks	2516
54	Anaesthetics	28
55	Potassium Iodate	28
56	Steam	28
57	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	28
58	Iodine	2801 20
59	Medicinal grade hydrogen peroxide	2847
60	Gibberellic acid	29
61	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	3001
62	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	3002
63	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	3003
64	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	3004
65	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	3005
66	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]	3006
67	Fountain pen ink	3215
68	Ball pen ink	3215
69	Tooth powder	3306 10 10
70	Odoriferous preparations which operate by burning [other than agarbattis]	3307 41 00
71	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, . Mentha piperita oil	29, 30, 3302
72	Candles, tapers and the like	3406
73	Photographic plates and film for x-ray for medical use	3701
74	Photographic plates and films, exposed and developed, other than cinematographic film	3705
75	Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.	3706
76	Silicon wafers	3818
77	All diagnostic kits and reagents	3822
78	Feeding bottles	3926
79	Plastic beads	3926
80	Latex Rubber Thread	4007
81	Nipples of feeding bottles	4014
82	Surgical rubber gloves or medical examination rubber gloves	4015
83	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	4107
84	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	4112
85	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	4113
86	Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather	4114
87	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	4115
88	Gloves specially designed for use in sports	4203
89	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	44 or any chapter
90	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	4404
91	Wood wool; wood flour	4405
92	Railway or tramway sleepers (cross-ties) of wood	4406
93	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]	4408
94	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	4415
95	Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves	4416
96	Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood	4417
97	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	4420
98	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 thanWood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]	4421
99	Natural cork, raw or simply prepared	4501
100	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	4601
101	Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah	4602
102	Mechanical wood pulp	4701
103	Chemical wood pulp, dissolving grades	4702
104	Chemical wood pulp, soda or sulphate, other than dissolving grades	4703
105	Chemical wood pulp, sulphite, other than dissolving grades	4704
106	Wood pulp obtained by a combination of mechanical and chemical pulping processes	4705
107	Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material	4706
108	Recovered (waste and scrap) paper or paperboard	4707
109	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	4802
110	Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803	4804
111	Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter	4805
112	Greaseproof papers	4806 20 00
113	Glassine papers	4806 40 10
114	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	4807
115	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	4808
116	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	4810
117	Aseptic packaging paper	4811
118	Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery	4817 30
119	Cartons, boxes and cases of corrugated paper or paper board	4819
120	Exercise book, graph book, & laboratory note book and notebooks	4820
121	Paper pulp moulded trays	4823
122	Paper splints for matches, whether or not waxed, Asphaltic roofing sheets	48
123	Music, printed or in manuscript, whether or not bound or illustrated	4904 00 00
124	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	4906 00 00
125	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	4907
126	Transfers (decalcomanias)	4908
127	Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings	4909
128	Calendars of any kind, printed, including calendar blocks	4910
129	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	4911
130	Wadding of textile materials and articles thereof; such as Absorbent cotton wool	5601
131	Felt, whether or not impregnated, coated, covered or laminated	5602
132	Nonwovens, whether or not impregnated, coated, covered or laminated	5603
133	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	5604
134	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	5605
135	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	5606
136	Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics	5607
137	Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials	5608
138	Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included	5609
139	Carpets and other textile floor coverings, knotted, whether or not made up	5701
140	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	5702
141	Carpets and other textile floor coverings, tufted, whether or not made up	5703
142	Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up	5704
143	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	5705
144	Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806	5801
145	Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703	5802
146	Gauze, other than narrow fabrics of heading 5806	5803
147	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	5804
148	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	5805
149	Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)	5806
150	Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered	5807
151	Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles	5808
152	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]	5809
153	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]	5810
154	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	5811
155	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	5901
156	Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon	5902
157	Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902	5903
158	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	5904
159	Textile wall coverings	5905
160	Rubberised textile fabrics, other than those of heading 5902	5906
161	Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like	5907
162	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	5908
163	Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials	5909
164	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	5910
165	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	5911
166	Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece	61
167	Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece	62
168	Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding Rs. 1000 per piece	63
169	Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)	6601
170	Walking-sticks, seat-sticks, whips, riding-crops and the like	6602
171	Parts, trimmings and accessories of articles of heading 6601 or 6602	6603
172	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)	6701
173	Sand lime bricks	68
174	Fly ash bricks and fly ash blocks	6815
175	Glasses for corrective spectacles and flint buttons	7015 10
176	Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns	7020
177	Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners	7310 or 7326
178	Animal shoe nails	7317
179	Sewing needles	7319
180	Kerosene burners, kerosene stoves and wood burning stoves of iron or steel	7321
181	Table, kitchen or other household articles of iron & steel; Utensils	7323
182	Table, kitchen or other household articles of copper; Utensils	7418
183	Table, kitchen or other household articles of aluminium; Utensils	7615
184	Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor	8211
185	Paper knives, Pencil sharpeners and blades therefor	8214
186	Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware	8215
187	Fuel elements (cartridges), non-irradiated, for nuclear reactors	8401
188	Fixed Speed Diesel Engines of power not exceeding 15HP	8408
189	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	8413
190	Bicycle pumps	8414 20 10
191	Other hand pumps	8414 20 20
192	Parts of air or vacuum pumps and compressors of bicycle pumps	8414 90 12
193	Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers	8432
194	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	8433
195	Milking machines and dairy machinery	8434
196	Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders	8436
197	Sewing machines	8452
198	Composting Machines	8479
199	Telephones for cellular networks or for other wireless networks	8517
200	Parts for manufactureof Telephones for cellular networks or for other wireless networks	85
201	Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.	8525 60
202	LED lamps	8539
203	Electrically operated vehicles, including two and three wheeled electric motor vehicles	87
204	Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)	8701
205	Bicycles and other cycles (including delivery tricycles), not motorized	8712
206	Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712	8714
207	Self-loading or self-unloading trailers for agricultural purposes	8716 20 00
208	Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles	8716 80
209	Blood glucose monitoring system (Glucometer) and test strips	90 or any other Chapter
210	Patent Ductus Arteriousus / Atrial Septal Defect occlusion device	90 or any other Chapter
211	Contact lenses; Spectacle lenses	9001
212	Intraocular lens	9002
213	Spectacles, corrective	9004
214	Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments	9017 20
215	Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments	9018
216	Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus	9019
217	Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters	9020
218	Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body	9021
219	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	9022
220	Coir products [except coir mattresses]	9404
221	Products wholly made of quilted textile materials	9404
222	Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof	9405,
223		9405 50 31
224	LED lights or fixtures including LED lamps	9405
225	LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)	9405
226	Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]	9503
227	Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]	9504
228	Sports goods other than articles and equipments for general physical exercise	9506
229	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	9507
230	Pens [other than Fountain pens, stylograph pens]	9608
231	Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailors chalk	9608, 9609
232	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	9615
233	Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material	9619
234	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	9701
235	Original engravings, prints and lithographs	9702
236	Original sculptures and statuary, in any material	9703
237	Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]	9705
238	Antiques of an age exceeding one hundred years	9706
239	Other Drugs and medicines intended for personal use	9804
240	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.	-

   

List of goods that will attract 18% rate of GST

Sr. No.	Description of goods	Chapter/ Heading/ Sub-heading/ tariff item
1	Malt, whether or not roasted	1107
2	Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.	1302
3	Bidi wrapper leaves (tendu)	1404 90 10
4	Indian katha	1404 90 50
5	All goods i.e. Margarine, Linoxyn	1517 10
6	Glycerol, crude; glycerol waters and glycerol lyes	1520 00 00
7	Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured	1521
8	Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes	1522
9	All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes	1701 91, 1701 99
10	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]	1702
11	Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha]	1704
12	Preparations suitable for infants or young children, put up for retail sale	1901
13	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	1902
14	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]	1904 [other than 1904 10 20]
15	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]	1905 [other than 1905 32 11, 1905 90 40]
16	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	2101 20
17	Curry paste	2103 90 10
18	Mayonnaise and salad dressings	2103 90 30
19	Mixed condiments and mixed seasoning	2103 90 40
20	Soups and broths and preparations therefor; homogenised composite food preparations	2104
21	Ice cream and other edible ice, whether or not containing cocoa	2105 00 00
22	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]	2106
23	Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured	2201
24	Ethyl alcohol and other spirits, denatured, of any strength	2207
25	Vinegar and substitutes for vinegar obtained from acetic acid	2209
26	Sulphur recovered as by-product in refining of crude oil	2503 00 10
27	Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel	2619
28	Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds	2620
29	Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste	2621
30	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	2707
31	Pitch and pitch coke, obtained from coal tar or from other mineral tars	2708
32	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]	2710
33	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]	2711
34	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	2712
35	Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals	2713
36	Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks	2714
37	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)	2715
38	All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods]	28
39	All organic chemicals other than giberellic acid	29
40	Nicotine polacrilex gum	30
41	Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers	3102
42	Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers	3103
43	Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers	3104
44	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	3105
45	Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)	3201
46	Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)	3202
47	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	3203
48	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	3204
49	Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes	3205
50	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	3206
51	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	3207
52	Prepared driers	3211 00 00
53	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	3212
54	Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid (Fountain pen ink and Ball pen ink)	3215
55	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	3301
56	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]	3302
57	Kajal pencil sticks	3304 20 00
58	Hair oil	3305 9011, 3305 90 19
59	Dentifices - Toothpaste	3306 10 20
60	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	3401 [except 340130]
61	Artificial waxes and prepared waxes	3404
62	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)	3407
63	Casein, caseinates and other casein derivatives; casein glues	3501
64	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	3502
65	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	3503
66	Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; includingIsolated soya protein	3504
67	Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches	3505
68	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	3506
69	Enzymes, prepared enzymes	3507
70	Propellant powders	3601
71	Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators	3603
72	Matches (other than handmade safety matches [3605 00 10])	3605
73	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)	3701
74	Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed	3702
75	Photographic paper, paperboard and textiles, sensitised, unexposed	3703
76	Photographic plates, film, paper, paperboard and textiles, exposed but not developed	3704
77	Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films	3706
78	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	3707
79	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	3801
80	Activated carbon; activated natural mineral products; animal black, including spent animal black	3802
81	Tall oil, whether or not refined	3803 00 00
82	Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates	3804
83	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	3805
84	Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums	3806
85	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	3807
86	Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products	3808
87	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	3809
88	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	3810
89	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	3812
90	Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included	3815
91	Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801	3816
92	Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902	3817
93	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]	3818
94	Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells	3821
95	Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols	3823
96	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	3824
97	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.]	3825
98	Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals	3826
99	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	3901 to 3913
100	Ion exchangers based on polymers of headings 3901 to 3913, in primary forms	3914
101	Waste, parings and scrap, of plastics	3915
102	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	3916
103	Tubes, pipes and hoses, and fittings therefor, of plastics	3917
104	Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls	3919
105	Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials	3920
106	Other plates, sheets, film, foil and strip, of plastics	3921
107	Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics	3923
108	Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics	3924
109	Builder's wares of plastics, not elsewhere specified	3925
110	PVC Belt Conveyor,Plastic Tarpaulin	3926
111	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)	4002
112	Reclaimed rubber in primary forms or in plates, sheets or strip	4003
113	Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom	4004
114	Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip	4005
115	Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber	4006
116	Vulcanised rubber thread and cord, other than latex rubber thread	4007
117	Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber	4008
118	Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)	4009
119	Conveyor or transmission belts or belting, of vulcanised rubber	4010
120	Rear Tractor tyres and rear tractor tyre tubes	4011
121	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]	4014
122	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]	4015
123	School satchels and bags other than of leather or composition leather	4202
124	Toilet cases	4202 12 10
125	Hand bags and shopping bags, of artificial plastic material	4202 22 10
126	Hand bags and shopping bags, of cotton	4202 22 20
127	Hand bags and shopping bags, of jute	4202 22 30
128	Vanity bags	4202 22 40
129	Handbags of other materials excluding wicker work or basket work	4202 29 10
130	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.	4301
131	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	4302
132	Artificial fur and articles thereof	4304
133	Wood in the rough	4403
134	Wood sawn or chipped	4407
135	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]	4408
136	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	4409
137	Resin bonded bamboo mat board, with or without veneer in between	44 or any Chapter
138	Bamboo flooring tiles	44 or any Chapter
139	Tableware and Kitchenware of wood	4419
140	Waste cork; crushed, granulated or ground cork	4501
141	Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)	4502
142	Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom	4503
143	Agglomerated cork (with or without a binding substance) and articles of agglomerated cork	4504
144	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	4803
145	Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)	4806[Except 4806 20 00, 4806 40 10]
146	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	4809
147	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]	4811
148	Filter blocks, slabs and plates, of paper pulp	4812
149	Cigarette paper, whether or not cut to size or in the form of booklets or tubes	4813
150	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	4816
151	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]	4817 [Except 4817 30]
152	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	4818
153	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]	4820
154	Paper or paperboard labels of all kinds, whether or not printed	4821
155	Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)	4822
156	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]	4823
157	Sewing thread of manmade filaments, whether or not put up for retail sale	5401
158	All synthetic filament yarn such as nylon, polyester, acrylic, etc.	5402, 5404, 5406
159	All artificial filament yarn such as viscose rayon, Cuprammonium, etc.	5403, 5405, 5406
160	Synthetic or artificial filament tow	5501, 5502
161	Synthetic or artificial staple fibres	5503, 5504, 5506, 5507
162	Waste of manmade fibres	5505
163	Sewing thread of manmade staple fibres	5508
164	Yarn of manmade staple fibres	5509, 5510, 5511
165	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	6401
166	Other footwear with outer soles and uppers of rubber or plastics	6402
167	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather	6403
168	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials	6404
169	Other footwear	6405
170	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	6406
171	Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt	6501
172	Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed	6502
173	Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed	6504 00 00
174	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	6505
175	Other headgear, whether or not lined or trimmed	6506
176	Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear	6507
177	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	6804
178	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	6805
179	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	6806
180	Pre cast Concrete Pipes	6810
181	Articles of asbestos-cement, of cellulose fibre-cement or the like	6811
182	Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths	6902
183	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	6903
184	Salt Glazed Stone Ware Pipes	6906
185	Tableware, kitchenware, other household articles and toilet articles, of porcelain or china	6911
186	Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other thanEarthen pot and clay lamps]	6912
187	Cullet and other waste and scrap of glass; glass in the mass	7001
188	Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked	7002
189	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	7010
190	Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)	7013
191	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	7015
192	Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated	7017
193	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	7018
194	Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)	7019
195	Pig iron and spiegeleisen in pigs, blocks or other primary forms	7201
196	Ferro-alloys	7202
197	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	7203
198	Ferrous waste and scrap; remelting scrap ingots of iron or steel	7204
199	Granules and powders, of pig iron, spiegeleisen, iron or steel	7205
200	Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)	7206
201	Semi-finished products of iron or non-alloy steel	7207
202	All flat-rolled products of iron or non-alloy steel	7208 to 7212
203	All bars and rods, of iron or non-alloy steel	7213 to 7215
204	Angles, shapes and sections of iron or non-alloy steel	7216
205	Wire of iron or non-alloy steel	7217
206	Stainless steel in ingots or other primary forms; semi-finished products of stainless steel	7218
207	All flat-rolled products of stainless steel	7219, 7220
208	All bars and rods, of stainless steel	7221, 7222
209	Wire of stainless steel	7223
210	Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel	7224
211	All flat-rolled products of other alloy steel	7225, 7226
212	All bars and rods of other alloy steel.	7227, 7228
213	Wire of other alloy steel	7229
214	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	7301
215	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	7302
216	Tubes, pipes and hollow profiles, of cast iron	7303
217	Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel	7304
218	Other tubes and pipes (for example, welded, riveted or similarly closed), having circular crosssections, the external diameter of which exceeds 406.4 mm, of iron or steel	7305
219	Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel	7306
220	Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel	7307
221	Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridgesections, lockgates, towers, lattice masts, roofs, roofing frameworks, 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]	7308
222	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	7309
223	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	7310
224	Containers for compressed or liquefied gas, of iron or steel	7311
225	Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated	7312
226	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	7313
227	Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel	7314
228	Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90	7315
229	Anchors, grapnels and parts thereof, of iron or steel	7316
230	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	7317
231	Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel	7318
232	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	7319
233	Springs and leaves for springs, of iron and steel	7320
234	LPG stoves	7321
235	Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel	7323
236	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	7325
237	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	7326
238	Copper mattes; cement copper (precipitated copper)	7401
239	Unrefined copper; copper anodes for electrolytic refining	7402
240	Refined copper and copper alloys, unwrought	7403
241	Copper waste and scrap	7404
242	Master alloys of copper	7405
243	Copper powders and flakes	7406
244	Copper bars, rods and profiles	7407
245	Copper wire	7408
246	Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm	7409
247	Copper foils	7410
248	Copper tubes and pipes	7411
249	Copper tube or pipe fittings (for example, couplings, elbows, sleeves)	7412
250	Stranded wires and cables	7413
251	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	7415
252	Metal castings	7419 91 00
253	Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy	7501
254	Unwrought nickel	7502
255	Nickel waste and scrap	7503
256	Nickel powders and flakes	7504
257	Nickel bars, rods, profiles and wire	7505
258	Nickel plates, sheets, strip and foil	7506
259	Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)	7507
260	Other articles of nickel	7508
261	Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods	7601
262	Aluminium waste and scrap	7602
263	Aluminium powders and flakes	7603
264	Aluminium bars, rods and profiles	7604
265	Aluminium wire	7605
266	Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm	7606
267	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	7607
268	Aluminium tubes and pipes	7608
269	Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)	7609
270	Aluminium structures (excluding prefabricated buildings of heading 94.06 anddoors, 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	7610
271		[Except 7610 10 00]
272	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	7611
273	Aluminium casks, drums, cans, boxes, etc.	7612
274	Aluminium containers for compressed or liquefied gas	7613
275	Stranded wires and cables	7614
276	Other articles of aluminium	7616
277	Unwrought lead	7801
278	Lead waste and scrap	7802
279	Lead plates, sheets, strip and foil; lead powders and flakes	7804
280	Other articles of lead (including sanitary fixtures and Indian lead seals)	7806
281	Unwrought zinc	7901
282	Zinc waste and scrap	7902
283	Zinc dust, powders and flakes	7903
284	Zinc bars, rods, profiles and wire	7904
285	Zinc plates, sheets, strip and foil	7905
286	Other articles of zinc including sanitary fixtures	7907
287	Unwrought tin	8001
288	Tin waste and scrap	8002
289	Tin bars, rods, profiles and wire	8003
290	Other articles of tin	8007
291	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	8101 to 8112
292	Cermets and articles thereof, including waste and scrap	8113
293	Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)	8202
294	Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools	8203
295	Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles	8204
296	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	8205
297	Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale	8206
298	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	8207
299	Knives and cutting blades, for machines or for mechanical appliances	8208
300	Plates, sticks, tips and the like for tools, unmounted, of cermets	8209
301	Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink	8210 00 00
302	Scissors, tailors' shears and similar shears, and blades therefor	8213 00 00
303	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	8301
304	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	8306
305	Flexible tubing of base metal, with or without fittings	8307
306	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	8308
307	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	8309
308	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	8311
309	Nuclear reactors; machinery and apparatus for isotopes separation	8401
310	Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers	8402
311	Central heating boilers other than those of heading 8402	8403
312	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	8404
313	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	8405
314	Steam turbines and other vapour turbines	8406
315	Hydraulic turbines, water wheels, and regulators therefor	8410
316	Turbo-jets, turbo-propellers and other gas turbines - turbo-jets	8411
317	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]	8412
318	Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances	8416
319	Industrial or laboratory furnaces and ovens, including incinerators, non-electric	8417
320	Medical, surgical or laboratory sterilisers	8419 20
321	Calendering or other rolling machines, other than for metals or glass, and cylinders therefor	8420
322	Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases	8421
323	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]	8422 20 00, 8422 30 00, 8422 40 00, 8522 90 [other than 8422 11 00, 8422 19 00]
324	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]	8423
325	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]	8424
326	Pulley tackle and hoists other than skip hoists; winches and capstans; jacks	8425
327	Ships derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane	8426
328	Parts suitable for use solely or principally with the machinery of headings 8425 to 8430	8431
329	Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages	8435
330	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	8438
331	Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard	8439
332	Book-binding machinery, including book-sewing machines	8440
333	Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds	8441
334	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)	8442
335	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]	8443
336	Machines for extruding, drawing, texturing or cutting man-made textile materials	8444
337	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	8445
338	Weaving machines (looms)	8446
339	Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting	8447
340	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)	8448
341	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	8449
342	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	8451
343	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	8453
344	Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries	8454
345	Metal-rolling mills and rolls therefor	8455
346	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	8456
347	Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal	8457
348	Lathes (including turning centres) for removing metal	8458
349	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	8459
350	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	8460
351	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	8461
352	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	8462
353	Other machine-tools for working metal, or cermets, without removing material	8463
354	Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass	8464
355	Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials	8465
356	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	8466
357	Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor	8467
358	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	8468
359	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	8470
360	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	8471
361	Perforating or stapling machines (staplers), pencil sharpening machines	8472
362	Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472	8473
363	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	8474
364	Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware	8475
365	Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter	8477
366	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)]	8479
367	Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics	8480
368	Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves	8481
369	Ball bearing, Roller Bearings	8482
370	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	8486
371	Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter	8487
372	Electric motors and generators (excluding generating sets)	8501
373	Electric generating sets and rotary converters	8502
374	Parts suitable for use solely or principally with the machines of heading 8501 or 8502	8503
375	Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)	8504
376	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	8505
377	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	8514
378	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	8515
379	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	8517
380	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;	8518
381	Video recording or reproducing apparatus, whether or not incorporating a video tuner	8521
382	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	8523
383	Closed-circuit television (CCTV)	8525
384	Computer monitors not exceeding 17 inches, Set top Box for Television (TV)	8528
385	Electrical capacitors, fixed, variable or adjustable (pre-set)	8532
386	Electrical resistors (including rheostats and potentiometers), other than heating resistors	8533
387	Printed Circuits	8534 00 00
388	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	8535
389	Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537	8538
390	Electrical Filaments or discharge lamps	8539
391	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)	8540
392	Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo-electric crystals	8541
393	Electronic integrated circuits	8542
394	Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter	8543
395	Winding Wires; Coaxial cables; Optical Fiber	8544
396	Carbon electrodes	8545
397	Electrical insulators of any material	8546
398	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	8548
399	Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]	8609
400	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.	8703
401	Refrigerated motor vehicles	8704
402	Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle	8708
403	Baby carriages and parts thereof	8715
404	Balloons and dirigibles, gliders and other non-powered aircraft	8801
405	Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof	8804
406	Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof	8805
407	Vessels and other floating structures for breaking up	8908 00 00
408	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	9001
409	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]	9002
410	Frames and mountings for spectacles, goggles or the like, and parts thereof	9003
411	Spectacles [other than corrective];	9004
412	Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances]	9016
413	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	9017
414	Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)	9024
415	Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments	9025
416	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	9026
417	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	9027
418	Gas, liquid or electricity supply or production meters, including calibrating meters therefor	9028
419	Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes	9029
420	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, Xray, cosmic or other ionising radiations	9030
421	Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors	9031
422	Automatic regulating or controlling instruments and apparatus	9032
423	Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90	9033
424	Clocks with watch movements, excluding clocks of heading 9104	9103
425	Other clocks	9105
426	Clock movements, complete and assembled	9109
427	Other clock parts	9114
428	Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements	9110
429	Clock cases, and parts thereof	9112
430	Military weapons other than revolvers, pistols	9301
431	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)	9303
432	Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307	9304
433	Parts and accessories of articles of headings 9301 to 9304	9305
434	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	9306
435	Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor	9307
436	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	9402
437	Bamboo furniture	9403
438	Coir mattresses, cotton pillows, mattress and quilts	9404
439	Prefabricated buildings	9406
440	Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)	9503
441	Swimming pools and padding pools	9506
442	Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks	9606 21 00, 9606 22 00, 9606 29, 9606 30
443	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]	9603 [other than 9603 10 00]
444	Hand sieves and hand riddles	9604 00 00
445	Travel sets for personal toilet, sewing or shoe or clothes cleaning	9605
446	Slide fasteners and parts thereof	9607
447	Fountain pens, stylograph pens and other pens	9608
448	Boards, with writing or drawing surface, whether or not framed	9610 00 00
449	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	9612
450	Monopods, bipods, tripods and similar articles	9620 00 00
451	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.	9801
452	Laboratory chemicals	9802
453	Goods which are not specified elsewhere	Any Chapter

 

List of goods that will attract 28% GST

Sr. No.	Description of goods	Chapter/ Heading/ Sub-heading/ tariff item
1	Molasses	1703
2	Chewing gum / bubble gum and white chocolate, not containing cocoa	1704
3	Cocoa butter, fat and oil	1804
4	Cocoa powder, not containing added sugar or sweetening matter	1805
5	Chocolates and other food preparations containing cocoa	1806
6	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]	1901 90 [other than 1901 10, 1901 20 00]
7	Waffles and wafers coated with chocolate or containing chocolate	1905 32
8	Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee	2101 11, 2101 12 00
9	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	2106
10	Pan masala	2106 90 20
11	Other non-alcoholic beverages	2202 90 90
12	All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured	2202 10
13	Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]	2401
14	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes	2402
15	Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences [including biris]	2403
16	Marble and travertine, other than blocks	2515 12 20, 2515 12 90
17	Granite, other than blocks	2516 12 00
18	Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers	2523
19	Avgas	2710
20	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	3208
21	Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium	3209
22	Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather	3210
23	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	3213
24	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	3214
25	Perfumes and toilet waters	3303
26	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]	3304
27	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 thanHair oil]	3305 [other than3305 9011, 3305 90 19]
28	Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other thandentifrices in powder or paste from (tooth powder or toothpaste)]	3306 [other than 3306 10 10,3306 10 20]
29	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	3307
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	3401 30
31	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	3402
32	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	3403
33	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	3405
34	Modelling pastes, including those put up for children's amusement	3407
35	Prepared explosives, other than propellant powders; such as Industrial explosives	3602
36	Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles	3604
37	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	3606
38	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	3811
39	Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades	3813
40	Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers	3814
41	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	3819
42	Anti-freezing preparations and prepared de-icing fluids	3820
43	Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics	3918
44	Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics	3922
45	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]	3926 [other than 3926 40 11, 3926 90 10]
46	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]	4011
47	Retreaded or used tyres and flaps	4012
48	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]	4013
49	Other articles of vulcanised rubber other than hard rubber (other than erasers)	4016 [other than 4016 92 00]
50	Hard rubber (for example ebonite) in all forms, including waste and scrap; articles of hard rubber	4017
51	Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material	4201
52	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]	4202
53	Articles of apparel and clothing accessories, of leather or of composition leather	4203
54	Other articles of leather or of composition leather	4205
55	Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons	4206
56	Articles of apparel, clothing accessories and other articles of furskin	4303
57	Articles of artificial fur	4304
58	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	4410
59	Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards	4411
60	Plywood, veneered panels and similar laminated wood	4412
61	Densified wood, in blocks, plates, strips, or profile shapes	4413
62	Wooden frames for paintings, photographs, mirrors or similar objects	4414
63	Builders joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes	4418
64	Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware	4421
65	Wall paper and similar wall coverings; window transparencies of paper	4814
66	Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit	6702
67	Wool or other animal hair or other textile materials, prepared for use in making wigs or the like	6703
68	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	6704
69	Setts, curbstones and flagstones, of natural stone (except slate)	6801
70	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	6802
71	Worked slate and articles of slate or of agglomerated slate	6803
72	Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)	6807
73	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	6808
74	Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented	6809
75	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	6810
76	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	6812
77	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	6813
78	Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials	6814
79	Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included	6815
80	Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths	6901
81	Ceramic flooring blocks, support or filler tiles and the like	6904
82	Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods	6905
83	Ceramic pipes, conduits, guttering and pipe fittings	6906
84	Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics	6907
85	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	6909
86	Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures	6910
87	Statuettes and other ornamental ceramic articles	6913
88	Other ceramic articles	6914
89	Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked	7003
90	Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked	7004
91	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	7005
92	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	7006 00 00
93	Safety glass, consisting of toughened (tempered) or laminated glass	7007
94	Multiple-walled insulating units of glass	7008
95	Glass mirrors, whether or not framed, including rear-view mirrors	7009
96	Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like	7011
97	Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked	7014
98	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	7016
99	Other articles of glass [other thanGlobes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]	7020
100	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	7321
101	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	7322
102	Sanitary ware and parts thereof of iron and steel	7324
103	All goods other than utensils i.e. sanitary ware and parts thereof of copper	7418
104	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	7419
105	Doors, windows and their frames and thresholds for doors	7610 10 00
106	All goods other than utensils i.e. sanitary ware and parts thereof	7615
107	Razors and razor blades (including razor blade blanks in strips)	8212
108	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]	8214
109	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	8302
110	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	8303
111	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	8304
112	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	8305
113	Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405	8310
114	Spark-ignition reciprocating or rotary internal combustion piston engine	8407
115	Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)	8408
116	Parts suitable for use solely or principally with the engines of heading 8407 or 8408	8409
117	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]	8413
118	Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters	8414
119	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	8415
120	Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415	8418
121	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]	8419
122	Dish washing machines, household [8422 11 00] and other [8422 19 00]	8422
123	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	8423
124	Fire extinguishers	8424
125	Fork-lift trucks; other works trucks fitted with lifting or handling equipment	8427
126	Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)	8428
127	Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers	8429
128	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	8430
129	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	8443
130	Household or laundry-type washing machines, including machines which both wash and dry	8450
131	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]	8472
132	Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines	8476
133	Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter	8478
134	Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00]	8479
135	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)	8483
136	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	8484
137	Static converters (for example, rectifiers) and inductors [other thanTransformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)]	8504
138	Primary cells and primary batteries	8506
139	Electric accumulators, including separators therefor, whether or not rectangular (including square)	8507
140	Vacuum cleaners	8508
141	Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508	8509
142	Shavers, hair clippers and hair-removing appliances, with self-contained electric motor	8510
143	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	8511
144	Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles	8512
145	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	8513
146	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	8516
147	ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40]	8517
148	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]	8518
149	Sound recording or reproducing apparatus	8519
150	Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521	8522
151	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]	8525
152	Radar apparatus, radio navigational aid apparatus and radio remote control apparatus	8526
153	Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock	8527
154	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]	8528
155	Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528	8529
156	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)	8530
157	Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530	8531
158	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	8536
159	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	8537
160	Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps]	8539
161	Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other thanWinding Wires; Coaxial cables; Optical Fiber]	8544
162	Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon)	8545
163	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	8547
164	Motor vehicles for the transport of ten or more persons, including the driver	8702
165	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 thanCars for physically handicapped persons]	8703
166	Motor vehicles for the transport of goods [other thanRefrigerated motor vehicles]	8704
167	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)	8705
168	Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705	8706
169	Bodies (including cabs), for the motor vehicles of headings 8701 to 8705	8707
170	Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]	8708
171	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	8709
172	Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles	8710
173	Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars	8711
174	Parts and accessories of vehicles of headings 8711 and 8713	8714
175	Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other thanSelf-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]	8716
176	Aircrafts for personal use	8802
177	Yachts and other vessels for pleasure or sports;rowing boats and canoes	8903
178	Goggles	9004
179	Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy	9005
180	Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539	9006
181	Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus	9007
182	Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers	9008
183	Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens	9010
184	Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection	9011
185	Microscopes other than optical microscopes; diffraction apparatus	9012
186	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	9013
187	Direction finding compasses; other navigational instruments and appliances	9014
188	Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders	9015
189	Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights	9016
190	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	9022
191	Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses	9023
192	Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal	9101
193	Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101	9102
194	Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels	9104
195	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)	9106
196	Time switches with clock or watch movement or with synchronous motor	9107
197	Watch movements, complete and assembled	9108
198	Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements	9110
199	Watch cases and parts thereof	9111
200	Cases for other than clocks, and parts thereof	9112
201	Watch straps, watch bands and watch bracelets, and parts thereof	9113
202	Other watch parts	9114
203	Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments	9201
204	Other string musical instruments (for example, guitars, violins, harps)	9202
205	Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs	9205
206	Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)	9206 00 00
207	Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)	9207
208	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	9208
209	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	9209
210	Revolvers and pistols, other than those of heading 9303 or 9304	9302
211	Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof	9401
212	Other furniture [other than bamboo furniture] and parts thereof	9403
213	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	9404
214	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	9405
215	Video games consoles and Machines	9504
216	Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes	9505
217	Articles and equipment for general physical exercise, gymnastics, athletics	9506
218	Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]	9508
219	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)	9601
220	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	9602
221	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	9611
222	Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks	9613
223	Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof	9614
224	Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations	9616
225	Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners	9617
226	Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing	9618
227	All dutiable articles intended for personal use	9804
228	Lottery authorized by State Governments Explanation1.- 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. Explanation2.- (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.	-

 

List of goods on which compensation cess will be levied

HSN Codes	Description of Goods	Compensation Cess (%)
2106 90 20	Pan-masala	Compensation cess - 60%
2202 10 10	Aerated waters	Compensation cess - 12%
2202 10 20	Lemonade	Compensation cess - 12%
2202 10 90	Lemonade	Compensation cess - 12%
2401	Unmanufactured tobacco (without lime tube) bearing a brand name	Compensation cess - 71%
2401	Unmanufactured tobacco (without lime tube) bearing a brand name	Compensation cess - 71%
2401	Unmanufactured tobacco (with lime tube) bearing a brand name	Compensation cess - 65%
2401 30 00	Tobacco refuse, bearing a brand name	Compensation cess - 61%
2402 10 10	Cigar and cheroots	Compensation cess - 21% or Rs. 4170 per thousand, whichever is higher
2402 10 20	Cigarillos	Compensation cess - 21% or Rs. 4170 per thousand, whichever is higher
2402 20 10	Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres	Compensation cess - 5% + Rs.2076 per thousand
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
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
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
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
2402 20 90	Other cigarettes containing tobacco	Compensation cess - 36% + Rs.4170 per thousand
2402 90 10	Cigarettes of tobacco substitutes	Compensation cess - Rs.4006 per thousand
2402 90 20	Cigarillos of tobacco substitutes	Compensation cess - 12.5% or Rs. 4,006 per thousand whichever is higher
2402 90 90	Other	Compensation cess - 12.5% or Rs. 4,006 per thousand whichever is higher
2403 11 10	'Hookah' or 'gudaku' tobacco bearing a brand name	Compensation cess - 72%
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%
2403 11 90	Other water pipe smoking tobacco not bearing a brand name.	Compensation cess - 11%
2403 19 10	Smoking mixtures for pipes and cigarettes	Compensation cess - 290%
2403 19 90	Other smoking tobacco bearing a brand name	Compensation cess - 49%
2403 19 90	Other smoking tobacco not bearing a brand name	Compensation cess - 11%
2403 91 00	Homogenised or reconstituted tobacco, bearing a brand name	Compensation cess - 72%
2403 99 10	Chewing tobacco (without lime tube)	Compensation cess - 160%
2403 99 10	Chewing tobacco (with lime tube)	Compensation cess - 142%
2403 99 10	Filter khaini	Compensation cess - 160%
2403 99 20	Preparations containing chewing tobacco	Compensation cess - 72%
2403 99 30	Jarda scented tobacco	Compensation cess - 160%
2403 99 40	Snuff	Compensation cess - 72%
2403 99 50	Preparations containing snuff	Compensation cess - 72%
2403 99 60	Tobacco extracts and essence bearing a brand name	Compensation cess - 72%
2403 99 60	Tobacco extracts and essence not bearing a brand name	Compensation cess - 65%
2403 99 70	Cut tobacco	Compensation cess - 20%
2403 99 90	Pan masala containing tobacco Gutkha	Compensation cess - 204%
2403 99 90	All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name	Compensation cess - 96%
2403 99 90	All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name	Compensation cess - 89%
2701	Coal; briquettes, ovoids and similar solid fuels manufactured from coal.	Compensation cess - Rs.400 per tone
2702	Lignite, whether or not agglomerated, excluding jet	Compensation cess - Rs.400 per tone
2703	Peat (including peat litter), whether or not agglomerated	Compensation cess - Rs.400 per tone
8702 10	Motor vehicles for the transport of ten or more persons, including the driver	Compensation cess - Compensation cess - 15%
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
8703 10 10, 8703 80	Electrically operated vehicles, including three wheeled electric motor vehicles.	Compensation cess NIL
8703	Three wheeled vehicles	Compensation cess NIL
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
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
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
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
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%
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%
8703	All goods other than Compensation cess 15% those mentioned with compensation cess as Nil	Compensation cess - 15%
8711	Motorcycles of engine capacity exceeding 350 cc.	Compensation cess - 3%
8802	Other aircraft (for example, helicopters, aeroplanes), for personal use.	Compensation cess - 3%
8903	Yacht and other vessels for pleasure or sports	Compensation cess - 3%

Compiled by CA Ankita khetan