Full Text
REGD. No. D. L.-33004/99
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
NEW DELHI, WEDNESDAY, SEPTEMBER 17, 2025/BHADRA 26, 1947
CG-DL-E-17092025-266209
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 17th September, 2025
NO. 9/2025-Central Tax (Rate)
`G.S.R. 641(E).—In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of
section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), and in supersession of the notification of
the Government of India in the Ministry of Finance (Department of Revenue), No. 01/2017-Central Tax (Rate), dated
the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 673(E), dated the 28th June, 2017, except as respects things done or omitted to be done before such
supersession, the Central Government, on the recommendations of the Council, hereby notifies the rate of central tax
of-
(i) 2.5 per cent. in respect of goods specified in Schedule I;
(ii) 9 per cent. in respect of goods specified in Schedule II;
(iii) 20 per cent. in respect of goods specified in Schedule III;
(iv) 1.5 per cent. in respect of goods specified in Schedule IV;
(v) 0.125 per cent. in respect of goods specified in Schedule V;
(vi) 0.75 per cent. in respect of goods specified in Schedule VI, and
(vii) 14 per cent. in respect of goods specified in Schedule VII,
appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies
of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling
under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in
column (2) of the said Schedules.
Schedule I – 2.5%
S. No. | Chapter/Heading/Sub- | Description of goods
| heading/Tariff item |
(1) | (2) | (3)
1. | 0101 21 00, 0101 29 | Live horses
2. | 0202, 0203, 0204, 0205, 0206, | All goods, other than fresh or chilled, pre-packaged and labelled
| 0207, 0208, 0209, 0210 |
3. | 0303, 0304, 0305, 0306, 0307, | All goods, other than fresh or chilled, pre-packaged and labelled
| 0308, 0309 |
4. | 0402 | Milk and cream, concentrated or containing added sugar or other
| | sweetening matter, including condensed milk
5. | 0403 | Yoghurt; Cream, kephir and other fermented or acidified milk and
| | cream, whether or not concentrated or containing added sugar or
| | other sweetening matter or flavored or containing added fruit, nuts or
| | cocoa; Pre-packaged and labelled Curd, Lassi and Butter milk
6. | 0404 | Whey, whether or not concentrated or containing added sugar or
| | other sweetening matter; products consisting of natural milk
| | constituents, whether or not containing added sugar or other
| | sweetening matter, not elsewhere specified or included
7. | 0405 | Butter and other fats and oils derived from milk, including ghee;
| | dairy spreads
8. | 0406 | Cheese, other than chena or paneer
9. | 0408 | Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by
| | steaming or by boiling in water, moulded, frozen or otherwise
| | preserved, whether or not containing added sugar or other
| | sweetening matter.
10. | 0409 | Natural honey, pre-packaged and labelled
11. | 0410 | Insects and other edible products of animal origin, not elsewhere
| | specified or included
12. | 0502 | Pigs', hogs' or boars' bristles and hair; badger hair and other brush
| | making hair; waste of such bristles or hair.
13. | 0504 | All goods, other than fresh or chilled, pre-packaged and labelled
14. | 0505 | Skins and other parts of birds, with their feathers or down, feathers
| | and parts of feathers (whether or not with trimmed edges) and down,
| | not further worked than cleaned, disinfected or treated for
| | preservation; powder and waste of feathers or parts of feathers
15. | 0507 (Except 050790) | Ivory, tortoise-shell, whalebone and whalebone hair, horns,
| | unworked or simply prepared but not cut to shape; powder and waste
| | of these products.
16. | 0508 | Coral and similar materials, unworked or simply prepared but not
| | otherwise worked; shells of molluscs, crustaceans or echinoderms
| | and cuttle-bone, unworked or simply prepared but not cut to shape,
| | powder and waste thereof.
17. | 0510 | Ambergris, castoreum, civet and musk; cantharides; bile, whether or
| | not dried; glands and other animal products used in the preparation
| | of pharmaceutical products, fresh, chilled, frozen or otherwise
| | provisionally preserved.
18. | 0511 | Animal products not elsewhere specified or included; dead animals
| | of Chapter 1 or 3, unfit for human consumption, other than semen
| | including frozen semen.
19. | 07 | Herb, bark, dry plant, dry root, commonly known as jaribooti and dry
| | flower
20. | 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split
| | pre-packaged and labelled; Guar gum refined split
21. | 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and
| | similar roots and tubers with high starch or inulin content, frozen,
| | whether or not sliced or in the form of pellets, pre-packaged and
| | labelled
22. | 0801 | Cashew nuts, whether or not shelled or peeled, desiccated coconuts;
| | Brazil nuts, dried, whether or not Shelled or Peeled
23. | 0802 | Dried areca nuts, whether or not shelled or peeled; Other nuts, dried,
| | whether or not shelled or peeled, such as Almonds, Hazelnuts or
| | filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios,
| | Macadamia nuts, Kola nuts (Cola spp.), Pine nuts, chestnuts
| | (singhada), Walnuts, whether or not shelled
24. | 0802, 0813 | Chestnuts (singhada), dried whether or not shelled or peeled
25. | 08 | Dried makhana, whether or not shelled or peeled pre-packaged and
| | labelled
26. | 0804 | Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and
| | mangosteens, dried
27. | 0805 | Citrus fruit, such as Oranges, Mandarins (including tangerines and
| | satsumas); clementines, wilkings and similar citrus hybrids,
| | Grapefruit, including pomelos, Lemons (Citrus limon, Citrus
| | limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried
28. | 0806 | Grapes, dried, and raisins
29. | 0811 | Fruit and nuts, uncooked or cooked by steaming or boiling in water,
| | frozen, whether or not containing added sugar or other sweetening
| | matter
30. | 0812 | Fruit and nuts, provisionally preserved (for example, by sulphur
| | dioxide gas, in brine, in sulphur water or in other preservative
| | solutions), but unsuitable in that state for immediate consumption
31. | 0813 | Fruit, dried, other than that of headings 0801 to 0806; mixtures of
| | nuts or dried fruits of Chapter 8 [other than dried tamarind]
32. | 0814 | Peel of citrus fruit or melons (including watermelons), frozen, dried
| | or provisionally preserved in brine, in sulphur water or in other
| | preservative solutions
33. | 0901 | Coffee roasted, whether or not decaffeinated; coffee husks and skins;
| | coffee substitutes containing coffee in any proportion [other than
| | coffee beans not roasted]
34. | 0902 | Tea, whether or not flavoured [other than unprocessed green leaves
| | of tea]
35. | 0903 | Maté
36. | 0904 | Pepper of the genus Piper; dried or crushed or ground fruits of the
| | genus Capsicum or of the genus Pimenta
37. | 0905 | Vanilla
38. | 0906 | Cinnamon and cinnamon-tree flowers
39. | 0907 | Cloves (whole fruit, cloves and stems)
40. | 0908 | Nutmeg, mace and cardamoms
41. | 0909 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper
| | berries [other than of seed quality]
42. | 0910 [other than 0910 11 10, | Ginger other than fresh ginger, saffron, turmeric (curcuma) other
| 0910 30 10] | than fresh turmeric, thyme, bay leaves, curry and other spices
43. | 1001 | Wheat and meslin, pre-packaged and labelled
44. | 1002 | Rye, pre-packaged and labelled
45. | 1003 | Barley, pre-packaged and labelled
46. | 1004 | Oats, pre-packaged and labelled
47. | 1005 | Maize (corn), pre-packaged and labelled
48. | 1006 | Rice, pre-packaged and labelled
49. | 1007 | Grain sorghum, pre-packaged and labelled
50. | 1008 | Buckwheat, millet and canary seed; other cereals such as Jawar,
| | Bajra, Ragi, pre-packaged and labelled
51. | 1101 | Wheat or meslin flour, pre-packaged and labelled
52. | 1102 | Cereal flours other than of wheat or meslin i.e. maize (corn) flour,
| | Rye flour, etc., pre-packaged and labelled
53. | 1103 | Cereal groats, meal and pellets, including suji and dalia, pre-
| | packaged and labelled
54. | 1104 | Cereal grains otherwise worked (for example, rolled, flaked, pearled,
| | sliced or kibbled), except rice of heading 1006; germ of cereals,
| | whole, rolled, flaked or ground (other than hulled cereal grains)
55. | 1105 | Flour, meal, powder, flakes, granules and pellets of potatoes, pre-
| | packaged and labelled
56. | 1106 | Flour, meal and powder of the dried leguminous vegetables of
| | heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and
| | guar gum refined split ( HS 0713)], of sago or of roots or tubers of
| | heading 0714 or of the products of Chapter 8, pre-packaged and
| | labelled
57. | 1107 | Malt, whether or not roasted
58. | 1108 | Starches; inulin
59. | 1109 00 00 | Wheat gluten, whether or not dried
60. | 12 | All goods other than of seed quality
61. | 1201 | Soya beans, whether or not broken other than of seed quality.
62. | 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled
| | or broken other than of seed quality.
63. | 1203 | Copra
64. | 1204 | Linseed, whether or not broken other than of seed quality.
65. | 1205 | Rape or colza seeds, whether or not broken other than of seed
| | quality.
66. | 1206 | Sunflower seeds, whether or not broken other than of seed quality
67. | 1207 | Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels,
| | cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds,
| | Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds,
| | Ajams, Mango kernel, Niger seed, Kokam) whether or not broken,
| | other than of seed quality
68. | 1208 | Flour and meals of oil seeds or oleaginous fruits, other than those of
| | mustard
69. | 1209 | Tamarind seeds meant for any use other than sowing
70. | 1210 20 00 | Hop cones, ground, powdered or in the form of pellets; lupulin
71. | 1211 | Plants and parts of plants (including seeds and fruits), of a kind used
| | primarily in perfumery, in pharmacy or for insecticidal, fungicidal or
| | similar purpose, frozen or dried, whether or not cut, crushed or
| | powdered
72. | 1212 | Locust beans, seaweeds and other algae, sugar beet and sugar cane,
| | frozen or dried, whether or not ground; fruit stones and kernels and
| | other vegetable products (including unroasted chicory roots of the
| | variety Cichorium intybus sativum) of a kind used primarily for
| | human consumption, not elsewhere specified or included
73. | 1301 | Natural gums, resins, gum-resins and oleoresins (for example,
| | balsams) [other than lac and shellac]; Compounded asafoetida
| | commonly known as heeng
74. | 1302 | Vegetable saps and extracts; pectic substances, pectinates and
| | pectates; agar-agar and other mucilages and thickeners, whether or
| | not modified, derived from vegetable products including tamarind
| | kernel powder
75. | 1401 | Vegetable materials of a kind used primarily for plaiting (for
| | example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned,
| | bleached or dyed cereal straw, and lime bark)
76. | 1404 [other than 1404 90 40, | Vegetable products not elsewhere specified or included such as,
| 1404 90 60] | Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind
| | used primarily for carving, Rudraksha seeds, bidi wrapper
| | leaves(tendu), Indian katha [other than betel leaves, coconut shell
| | unworked]
77. | 1404 or 3305 | Mehendi paste in cones
78. | 1501 | Pig fats (including lard) and poultry fat, other than that of heading
| | 0209 or 1503
79. | 1502 | Fats of bovine animals, sheep or goats, other than those of heading
| | 1503
80. | 1503 | Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not
| | emulsified or mixed or otherwise prepared
81. | 1504 | Fats and oils and their fractions, of fish or marine mammals, whether
| | or not refined, but not chemically modified
82. | 1505 | Wool grease and fatty substances derived therefrom (including
| | lanolin)
83. | 1506 | Other animal fats and oils and their fractions, whether or not refined,
| | but not chemically modified
84. | 1507 | Soya-bean oil and its fractions, whether or not refined, but not
| | chemically modified
85. | 1508 | Ground-nut oil and its fractions, whether or not refined, but not
| | chemically modified
86. | 1509 | Olive oil and its fractions, whether or not refined, but not chemically
| | modified
87. | 1510 | Other oils and their fractions, obtained solely from olives, whether or
| | not refined, but not chemically modified, including blends of these
| | oils or fractions with oils or fractions of heading 1509
88. | 1511 | Palm oil and its fractions, whether or not refined, but not chemically
| | modified.
89. | 1512 | Sunflower-seed, safflower or cotton-seed oil and fractions thereof,
| | whether or not refined, but not chemically modified
90. | 1513 | Coconut (copra), palm kernel or babassu oil and fractions thereof,
| | whether or not refined, but not chemically modified
91. | 1514 | Rape, colza or mustard oil and fractions thereof, whether or not
| | refined, but not chemically modified
92. | 1515 | Other fixed vegetable or microbial fats and oils (including jojoba oil)
| | and their fractions, whether or not refined, but not chemically
| | modified
93. | 1516 | Vegetable fats and oils and their fractions, partly or wholly
| | hydrogenated, inter-esterified, re-esterified or elaidinised, whether or
| | not refined, but not further prepared
94. | 1516 | Animal or microbial fats and animal or microbial oils and their
| | fractions, partly or wholly hydrogenated, inter-esterified, re-
| | esterified or elaidinised, whether or not refined, but not further
| | prepared
95. | 1517 | Margarine, linoxyn; Edible mixtures or preparations of animal,
| | vegetable or microbial fats or oils or of fractions of different fats or
| | oils of this Chapter, other than edible fats or oils or their fractions of
| | heading 1516
96. | 1518 | Animal, vegetable or microbial fats and oils their fractions,
| | boiled, oxidised, dehydrated, sulphurised, blown, polymerised by
| | heat in vacuum or in inert gas or otherwise chemically modified,
| | excluding those of heading 1516; inedible mixtures or
| | preparations of animal, vegetable or microbial fats or oils or of
| | fractions of different fats or oils of this Chapter, not elsewhere
| | specified or included
97. | 1520 00 00 | Glycerol, crude; glycerol waters and glycerol lyes
98. | 1521 | Vegetable waxes (other than triglycerides), Beeswax, other insect
| | waxes and spermaceti, whether or not refined or coloured
99. | 1522 | Degras, residues resulting from the treatment of fatty substances or
| | animal or vegetable waxes
100. | 1601 | Sausages and similar products, of meat, meat offal, blood or
| | insects; food preparations based on these products
101. | 1602 | Other prepared or preserved meat, meat offal, blood or insects
102. | 1603 | Extracts and juices of meat, fish or crustaceans, molluscs or other
| | aquatic invertebrates
103. | 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared
| | from fish eggs
104. | 1605 | Crustaceans, molluscs and other aquatic invertebrates prepared or
| | preserved
105. | 1701 | Cane or beet sugar and chemically pure sucrose, in solid form
| | including refined sugar containing added flavouring or colouring
| | matter, sugar cubes [other than jaggery of all types, khandsari sugar,
| | rab]
106. | 1701 or1702 | Jaggery of all types including Cane Jaggery (gur), Palmyra
| | Jaggery, Khandsari Sugar, Rab, pre-packaged and labelled
107. | 1702 or 1704 | Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda,
| | sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed
| | rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi,
| | sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa
108. | 1702 | Other sugars, including chemically pure lactose, maltose, glucose
| | and fructose, in solid form; sugar syrups not containing added
| | flavouring or colouring matter; caramel
109. | 1703 | Molasses
110. | 1704 | Sugar confectionary (including white chocolate), not containing
| | cocoa, sugar boiled confectionary
111. | 1801 | Cocoa beans whole or broken, raw or roasted
112. | 1802 | Cocoa shells, husks, skins and other cocoa waste
113. | 1803 | Cocoa paste whether or not de-fatted
114. | 1804 | Cocoa butter, fat and oil
115. | 1805 | Cocoa powder, not containing added sugar or sweetening matter
116. | 1806 | Chocolates and other food preparations containing cocoa
117. | 1901 20 00 | Mixes and doughs for the preparation of bread, pastry and other
| | baker's wares
118. | 1901 | Food preparation of millet flour, in powder form, containing at least
| | 70% millets by weight, pre-packaged and labelled; 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
119. | 1902 | Seviyan (vermicelli); 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
120. | 1903 | Tapioca and substitutes therefor prepared from starch, in the form of
| | flakes, grains, pearls, siftings or in similar forms (sabudana)
121. | 1904 | Puffed rice, commonly known as Muri, flattened or beaten rice,
| | commonly known as chira, parched rice, commonly known as
| | khoi, parched paddy or rice coated with sugar or gur, commonly
| | known as murki, pre-packaged and labelled
122. | 1904 | 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); Fortified Rice Kernel (FRK)
123. | 1905 | Pastry, cakes, biscuits and other bakers’ wares, whether or not
| | containing cocoa; communion wafers, empty cachets of a kind
| | suitable for pharmaceutical use, sealing wafers, rice paper and
| | similar products; Un-fried or un-cooked snack pellets, by whatever
| | name called, manufactured through process of extrusion; Extruded or
| | expanded products, savoury or salted
124. | 1905 40 00 | Rusks, toasted bread and similar toasted products
125. | 2001 | Vegetables, fruit, nuts and other edible parts of plants, prepared or
| | preserved by vinegar or acetic acid
126. | 2002 | Tomatoes prepared or preserved otherwise than by vinegar or acetic
| | acid
127. | 2003 | Mushrooms and truffles, prepared or preserved otherwise than by
| | vinegar or acetic acid
128. | 2004 | Other vegetables prepared or preserved otherwise than by vinegar or
| | acetic acid, frozen, other than products of heading 2006
129. | 2005 | Other vegetables prepared or preserved otherwise than by vinegar or
| | acetic acid, not frozen, other than products of heading 2006
130. | 2006 | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved
| | by sugar (drained, glacé or crystallised)
131. | 2007 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut
| | pastes, obtained by cooking, whether or not containing added sugar
| | or other sweetening matter
132. | 2008 | Fruit, nuts and other edible parts of plants, otherwise prepared or
| | preserved, whether or not containing added sugar or other
| | sweetening matter or spirit, not elsewhere specified or included; such
| | as Ground-nuts, Cashew nut, roasted, salted or roasted and salted,
| | Other roasted nuts and seeds, squash of Mango, Lemon, Orange,
| | Pineapple or other fruits
133. | 2009 | Fruit or nut juices (including grape must) and vegetable juices,
| | unfermented and not containing added spirit, whether or not
| | containing added sugar or other sweetening matter
134. | 2009 89 90 | Tender coconut water, pre-packaged and labelled
135. | 2101 11, 2101 12 00 | Extracts, essences and concentrates of coffee, and preparations with
| | a basis of these extracts, essences or concentrates or with a basis of
| | coffee
136. | 2101 20 | All goods i.e Extracts, essences and concentrates of tea or mate, and
| | preparations with a basis of these extracts, essences or concentrates
| | or with a basis of tea or mate
137. | 2101 30 | Roasted chicory and other roasted coffee substitutes, and extracts,
| | essences and concentrates thereof
138. | 2102 | Yeasts (active and inactive); other single cell micro-organisms, dead
| | (but not including vaccines of heading 3002); prepared baking
| | powders
139. | 2103 | All goods, including sauces and preparations therefor, mixed
| | condiments and mixed seasonings; mustard flour and meal and
| | prepared mustard including Curry paste, mayonnaise and salad
| | dressings
140. | 2104 | Soups and broths and preparations therefor; homogenised composite
| | food preparations
141. | 2105 00 00 | Ice cream and other edible ice, whether or not containing cocoa
142. | 2106 | Texturised vegetable proteins (soya bari), Bari made of pulses
| | including mungodi and batters; Roasted Gram idli/dosa batter,
| | chutney powder; Sweetmeats
143. | 2106 90 | Namkeens, bhujia, mixture, chabena and similar edible preparations
| | in ready for consumption form, whether or not pre-packaged and
| | labelled
144. | 2106 90 91 | Diabetic foods
145. | 2106 | Food preparations not elsewhere specified or included [other than
| (other than 21069020) | pan masala]
146. | 2201 | Waters, including natural or artificial mineral waters and aerated
| | waters, not containing added sugar or other sweetening matter nor
| | flavoured
147. | 2201 90 10 | Ice and snow
148. | 2202 99 | Plant-based milk drinks, ready for direct consumption as beverages
149. | 2202 99 10 | Soya milk drinks, whether or not sweetened or flavoured
150. | 2202 99 20 | Fruit pulp or fruit juice based drinks [other than Carbonated
| | Beverages of Fruit Drink or Carbonated Beverages with Fruit
| | Juice]
151. | 2202 99 30 | Beverages containing milk
152. | 2207 | Ethyl alcohol supplied to Oil Marketing Companies or Petroleum
| | refineries for blending with motor spirit (petrol)
153. | 2301 | Flours, meals and pellets, of meat or meat offal, of fish or of
| | crustaceans, molluscs or other aquatic invertebrates, unfit for human
| | consumption; greaves
154. | 2302 | Bran, sharps and other residues, whether or not in the form of pellets,
| | derived from the sifting, milling or other working of cereals or of
| | leguminous plants [other than aquatic feed including shrimp feed and
| | prawn feed, poultry feed and cattle feed, including grass, hay and
| | straw, supplement and additives, husk of pulses including chilka,
| | concentrates including chuni or churi, khanda, wheat bran, de-
| | oiled cake]
155. | 2302 | Rice bran (other than de-oiled rice bran)
156. | 2303 | Residues of starch manufacture and similar residues, beet-pulp,
| | bagasse and other waste of sugar manufacture, brewing or distilling
| | dregs and waste, whether or not in the form of pellets
157. | 2304 | Oil-cake and other solid residues, whether or not ground or in the
| | form of pellets, resulting from the extraction of soyabean oil
158. | 2305 | Oil-cake and other solid residues, whether or not ground or in the
| | form of pellets, resulting from the extraction of ground-nut oil
159. | 2306 | Oil-cake and other solid residues, whether or not ground or in the
| | form of pellets, resulting from the extraction of vegetable or
| | microbial fats or oils, other than those of heading 2304 or 2305
| | other than cottonseed oil cake and de-oiled rice bran
160. | 2307 | Wine lees; argol
161. | 2309 | Fish soluble paste
162. | 2401 | Tobacco leave
163. | 2502 | Unroasted iron pyrites
164. | 2503 | Sulphur of all kinds, other than sublimed sulphur, precipitated
| | sulphur and colloidal sulphur
165. | 2504 | Natural graphite
166. | 2505 | Natural sands of all kinds, whether or not coloured, other than metal
| | bearing sands of Chapter 26
167. | 2506 | Quartz (other than natural sands); quartzite, whether or not roughly
| | trimmed or merely cut, by sawing or otherwise, into blocks or slabs
| | of a rectangular (including square) shape
168. | 2507 | Kaolin and other kaolinic clays, whether or not calcined
169. | 2508 | Other clays (not including expanded clays of heading 6806),
| | andalusite, kyanite and sillimanite, whether or not calcined; mullite;
| | chamotte or dinas earths
170. | 2509 | Chalk
171. | 2510 | Natural calcium phosphates, natural aluminium calcium phosphates
| | and phosphatic chalk
172. | 2511 | Natural barium sulphate (barytes); natural barium carbonate
| | (witherite), whether or not calcined, other than barium oxide of
| | heading 2816
173. | 2512 | Siliceous fossil meals (for example, kieselguhr, tripolite and
| | diatomite) and similar siliceous earths, whether or not calcined, of an
| | apparent specific gravity of 1 or less
174. | 2513 | Pumice stone; emery; natural corundum, natural garnet and other
| | natural abrasives, whether or not heat-treated
175. | 2514 | Slate, whether or not roughly trimmed or merely cut, by sawing or
| | otherwise, into blocks or slabs of a rectangular (including square)
| | shape
176. | 2515 [Except 2515 12 20, 2515 | Ecaussine and other calcareous monumental or building stone (other
| 12 90] or 6802 | than marble and travertine), alabaster, other than mirror polished
| | stone which is ready to use
177. | 2515 11 00 | Marble and travertine, crude or roughly trimmed
178. | 2515 12 10 | Marble and travertine blocks
179. | 2516 [Except 2516 11 00, | Porphyry, basalt, sandstone and other monumental or building stone,
| 25161200] | whether or not roughly trimmed or merely cut, by sawing or
| | otherwise, into blocks or slabs of a rectangular (including square)
| | shape
180. | 2516 11 00 | Granite crude or roughly trimmed
181. | 2516 | Granite blocks
182. | 2517 | Pebbles, gravel, broken or crushed stone, of a kind commonly used
| | for concrete aggregates, for road metalling or for railway or other
| | ballast, shingle and flint, whether or not heat-treated; macadam of
| | slag, dross or similar industrial waste, whether or not incorporating
| | the materials cited in the first part of the heading; tarred macadam;
| | granules, chippings and powder, of stones heading 2515 or 2516
| | whether or not heat-treated
183. | 2518 | Dolomite, whether or not calcined or sintered, including dolomite
| | roughly trimmed or merely cut, by sawing or otherwise, into
| | blocks or slabs of a rectangular (including square) shape
184. | 2519 | Natural magnesium carbonate (magnesite); fused magnesia; dead-
| | burned (sintered) magnesia, whether or not containing small
| | quantities of other oxides added before sintering; other magnesium
| | oxide, whether or not pure
185. | 2520 | Gypsum; anhydrite; plasters (consisting of calcined gypsum or
| | calcium sulphate) whether or not coloured, with or without small
| | quantities of accelerators or retarders
186. | 2521 | Limestone flux; limestone and other calcareous stone, of a kind used
| | for the manufacture of lime or cement.
187. | 2522 | Quicklime, slaked lime and hydraulic lime, other than calcium oxide
| | and hydroxide of heading 2825
188. | 2524 | Asbestos
189. | 2525 | Mica, including splitting; mica waste.
190. | 2526 | Natural steatite, whether or not roughly trimmed or merely cut, by
| | sawing or otherwise, into blocks or slabs of a rectangular (including
| | square) shape; talc.
191. | 2528 | Natural borates and concentrates thereof (whether or not calcined),
| | but not including borates separated from natural brine; natural boric
| | acid containing not more than 85% of H3BO3 (calculated on dry
| | weight)
192. | 2529 | Feldspar; leucite, nepheline and nepheline syenite; fluorspar
193. | 2530 | Mineral substances not elsewhere specified or included
194. | 2611 | Tungsten ores and concentrates
195. | 2612 | Uranium or thorium ores and concentrates
196. | 2613 | Molybdenum ores and concentrates
197. | 2614 | Titanium ores and concentrates
198. | 2615 | Niobium, tantalum, vanadium or zirconium ores and concentrates
199. | 2616 | Precious metal ores and concentrates
200. | 2617 | Other ores and concentrates
201. | 2618 | Granulated slag (slag sand) from the manufacture of iron or steel
202. | 2619 | Linz-Donawitz (LD) Slag
203. | 2621 | Fly Ash
204. | 27 | Bio-gas
205. | 2704 | Coke and semi coke of coal, of lignite or of peat, whether or not
| | agglomerated; retort carbon
206. | 2705 | Coal gas, water gas, producer gas and similar gases, other than
| | petroleum gases and other gaseous hydrocarbons
207. | 2710 | (a) Kerosene oil PDS, (b) The following bunker fuels for use in ships
| | or vessels, namely,
| | i. IFO 180 CST
| | ii. IFO 380 CST
| | iii. Marine Fuel 0.5% (FO)
208. | 2711 12 00, 2711 13 00, 2711 | Liquefied Propane and Butane mixture, Liquefied Propane,
| 19 10 | Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply
| | to non-domestic exempted category (NDEC) customers by the Indian
| | Oil Corporation Limited, Hindustan Petroleum Corporation Limited
| | or Bharat Petroleum Corporation Limited
209. | 2711 12 00 2711 13 00, 2711 | Liquefied Propane and Butane mixture, Liquefied Propane,
| 19 10 | Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply
| | to household domestic consumers
210. | 28 | Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate),
| | Enriched elemental boron, Nuclear fuel
211. | 28 | Anaesthetics, Potassium Iodate, Iodine, Steam
212. | 2804 40 10 | Medical grade oxygen
213. | 2805 11 | Nuclear grade sodium
214. | 2807 | Sulphuric Acid
215. | 2808 | Nitric acid
216. | 2809 | Fertilizer grade phosphoric acid
217. | 2814 | Ammonia
218. | 2845 | Heavy water and other nuclear fuels
219. | 2847 | Medicinal grade hydrogen peroxide
220. | 2853 | Compressed air
221. | 28 or 38 | Micronutrients, which are covered under serial number 1(g) of
| | Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are
| | manufactured by the manufacturers which are registered under
| | the Fertilizer Control Order, 1985
222. | 29 or 3808 93 | Gibberellic acid
223. | 2906 11 10 | Natural Menthol
224. | 2906 11 10, 30, 3301 | Following goods from Natural Menthol namely:-
| | a. Menthol and menthol crystals,
| | b. Peppermint (Mentha Oil),
| | c. Fractionated / de-terpenated mentha oil (DTMO)
| | d. De-mentholised oil (DMO),
| | e. Spearmint oil
| | f. Mentha piperita oil
225. | 30 | Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral
| | re-hydration salts
226. | 30 or any Chapter | All Drugs and medicines including their salts and esters and
| | diagnostic test kits; formulations manufactured from bulk drugs
| | [other than those specified at nil at S. No. 113 of notification No.
| | 10/2025-Central Tax (Rate) dated 17th September, 2025]
227. | 30 | Diagnostic kits for detection of all types of hepatitis
228. | 30 | Medicaments (including veterinary medicaments) used in bio-chemic
| | systems
229. | 30 | Medicaments (including those used in Ayurvedic, Unani, Siddha,
| | Homeopathic or Bio-chemic systems), manufactured exclusively in
| | accordance with the formulae described in the authoritative books
| | specified in the First Schedule to the Drugs and Cosmetics Act, 1940
| | (23 of 1940) or Homeopathic Pharmacopoeia of India or the United
| | States of America or the United Kingdom or the German
| | Homeopathic Pharmacopoeia, as the case may be, and sold under the
| | name as specified in such books or pharmacopoeia
230. | 3001 | Glands and other organs for organo-therapeutic uses, dried, whether
| | or not powdered; extracts of glands or other organs or of their
| | secretions for organo-therapeutic uses; heparin and its salts; other
| | human or animal substances prepared for therapeutic or prophylactic
| | uses, not elsewhere specified or included
231. | 3002 | Animal blood prepared for therapeutic, prophylactic or diagnostic
| | uses; antisera and other blood fractions and modified immunological
| | products, whether or not obtained by means of biotechnological
| | processes; toxins, cultures of micro-organisms (excluding yeasts) and
| | similar products; cell cultures whether or not modified
232. | 3002, 3006 | Animal or Human Blood Vaccines
233. | 3003 | Medicaments (excluding goods of heading 3002, 3005 or 3006)
| | 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 Ayurvedic,
| | Unani, Siddha, homoeopathic or Bio-chemic systems medicaments
234. | 3004 | Medicaments (excluding goods of heading 3002, 3005 or 3006)
| | 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 Ayurvedic, Unani, homoeopathic siddha or
| | Bio-chemic systems medicaments, put up for retail sale
235. | 3005 | Wadding, gauze, bandages and similar articles (for example,
| | dressings, adhesive plasters, poultices), impregnated or coated with
| | pharmaceutical substances or put up in forms or packings for retail
| | sale for medical, surgical, dental or veterinary purposes
236. | 3006 | Pharmaceutical goods specified in Note 4 to this Chapter i.e. Sterile
| | surgical catgut, similar sterile suture materials (including sterile
| | absorbable surgical or dental yarns) and sterile tissue adhesives for
| | surgical wound closure; sterile laminaria and sterile laminaria tents;
| | sterile absorbable surgical or dental haemostatics; sterile surgical or
| | dental adhesion barriers, whether or not absorbable; Waste
| | pharmaceuticals (other than contraceptives); Ostomy appliances
| | including pouch or flange, stoma adhesive paste, barrier cream,
| | irrigator kit, sleeves, belt, micro-pore tapes
237. | 3101 | All goods i.e. animal or vegetable fertilisers or organic fertilisers pre-
| | packaged and labelled
238. | 3102 | Mineral or chemical fertilisers, nitrogenous, other than those which
| | are clearly not to be used as fertilizers
239. | 3103 | Mineral or chemical fertilisers, phosphatic, other than those which
| | are clearly not to be used as fertilizers
240. | 3104 | Mineral or chemical fertilisers, potassic, other than those which are
| | clearly not to be used as fertilizers
241. | 3105 | Mineral or chemical fertilisers containing two or three of the
| | fertilising elements nitrogen, phosphorus and potassium; other
| | fertilisers; goods of this Chapter in tablets or similar forms or in
| | packages of a gross weight not exceeding 10 kg; other than those
| | which are clearly not to be used as fertilizers
242. | 32 | Wattle extract, quebracho extract, chestnut extract
243. | 3202 | Enzymatic preparations for pre-tanning
244. | 3304 | Talcum powder, Face powder
245. | 3305 | Hair oil, shampoo
246. | 3306 | Toothpaste
247. | 3306 10 10 | Tooth powder
248. | 3306 20 00 | Yarn used to clean between the teeth (Dental floss)
249. | 3307 | Shaving cream, shaving lotion, aftershave lotion
250. | 3307 41 00 | Agarbatti, lobhan, dhoop batti, dhoop, sambraani
251. | 3401 | Toilet Soap (other than industrial soap) in the form of bars, cakes,
| | moulded pieces or shapes
252. | 3402 | Sulphonated castor oil, fish oil or sperm oil
253. | 3406 | Candles, tapers and the like
254. | 3503 | Gelatin (including gelatin in rectangular (including square) sheets,
| | whether or not surface-worked or coloured) and gelatin derivatives;
| | isinglass; other glues of animal origin, excluding casein glues of
| | heading 3501
255. | 3505 | Dextrins and other modified starches (for example, pregelatinised or
| | esterified starches); glues based on starches, or on dextrins or other
| | modified starches
256. | 3605 00 10 | All goods
257. | 3701 | Photographic plates and film for x-ray for medical use
258. | 3705 | Photographic plates and films, exposed and developed, other than
| | cinematographic film
259. | 3706 | Photographic plates and films, exposed and developed, whether or
| | not incorporating sound track or consisting only of sound track, other
| | than feature films
260. | 3808 | The following Bio-pesticides, namely -
| | 1 Bacillus thuringiensis var. israelensis
| | 2 Bacillus thuringiensis var. kurstaki
| | 3 Bacillus thuringiensis var. galleriae
| | 4 Bacillus sphaericus
| | 5 Trichoderma viride
| | 6 Trichoderma harzianum
| | 7 Pseudomonas fluoresens
| | 8 Beauveriabassiana
| | 9 NPV of Helicoverpaarmigera
| | 10 NPV of Spodopteralitura
| | 11 Neem based pesticides
| | 12 Cymbopogan
261. | 3816 | Dolomite ramming mix
262. | 3818 | Silicon wafers
263. | 3822 | All diagnostic kits or reagents including certified reference materials
264. | 3826 | Bio-diesel supplied to Oil Marketing Companies for blending
| | with High Speed Diesel
265. | 3926 | Feeding bottles, Plastic beads
266. | 4001 | Natural rubber, balata, gutta-percha, guayule, chicle and similar
| | natural gums, in primary forms or in plates, sheets or strip
267. | 4004 00 00 | Waste, parings or scrap of rubber (other than hard rubber)
268. | 4007 | Latex Rubber Thread
269. | 4011 | Rear Tractor tyres and rear tractor tyre tubes
270. | 4011 30 00 | New pneumatic tyres, of rubber of a kind used on aircraft
271. | 4011 70 00 | Tyre for tractors
272. | 4011, 4013 | Pneumatic tyres or inner tubes, of rubber, of a kind used on/in
| | bicycles, cycle-rickshaws and three wheeled powered cycle
| | rickshaws
273. | 4013 90 49 | Tube for tractor tyres
274. | 4014 | Nipples of feeding bottles
275. | 4015 | Surgical rubber gloves or medical examination rubber gloves
276. | 4016 | Rubber bands
277. | 4017 | Waste or scrap of hard rubber
278. | 4101 | Raw hides and skins of bovine (including buffalo) or equine animals
| | (fresh, or salted, dried, limed, pickled or otherwise preserved, but not
| | tanned, parchment-dressed or further prepared), whether or not
| | dehaired or split
279. | 4102 | Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or
| | otherwise preserved, but not tanned, parchment-dressed or further
| | prepared), whether or not with wool on or split
280. | 4103 | Other raw hides and skins (fresh, or salted, dried, limed, pickled or
| | otherwise preserved, but not tanned, parchment-dressed or further
| | prepared), whether or not dehaired or split
281. | 4104 | Tanned or crust hides and skins of bovine (including buffalo) or
| | equine animals, without hair on, whether or not split, but not further
| | prepared
282. | 4105 | Tanned or crust skins of sheep or lambs, without wool on, whether or
| | not split, but not further prepared
283. | 4106 | Tanned or crust hides and skins of other animals, without wool or
| | hair on, whether or not split, but not further prepared
284. | 4107 | Leather further prepared after tanning or crusting, including
| | parchment-dressed leather, of bovine (including buffalo) or equine
| | animals, without hair on, whether or not split, other than leather of
| | heading 4114
285. | 4112 | Leather further prepared after tanning or crusting, including
| | parchment-dressed leather, of sheep or lamb, without wool on,
| | whether or not split, other than leather of heading 4114
286. | 4113 | Leather further prepared after tanning or crusting, including
| | parchment-dressed leather, of other animals, without wool or hair on,
| | whether or not split, other than leather of heading 4114
287. | 4114 | Chamois (including combination chamois) leather; patent leather and
| | patent laminated leather; metallised leather
288. | 4115 | Composition leather with a basis of leather or leather fibre, in slabs,
| | sheets or strip, whether or not in rolls; parings and other waste of
| | leather or of composition leather, not suitable for the manufacture of
| | leather articles; leather dust, powder and flour
289. | 4202 22 20 | Hand bags and shopping bags, of cotton
290. | 4202 22 30 | Hand bags and shopping bags, of jute
291. | 4203 | Gloves specially designed for use in sports
292. | 44 or any | The following goods, namely: —
| Chapter | b. Cement Bonded Particle Board;
| | c. Jute Particle Board;
| | d. Rice Husk Board;
| | e. Glass-fibre Reinforced Gypsum Board (GRG)
| | f. Sisal-fibre Boards;
| | g. Bagasse Board; and
| | h. Cotton Stalk Particle Board
| | i. Particle/fibre board manufactured from agricultural crop res
| | idues
293. | 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those
| | made of precious metals]
294. | 4401 | Wood in chips or particles; sawdust and wood waste and scrap,
| | whether or not agglomerated in logs, briquettes, pellets or similar
| | forms
295. | 4404 | Hoopwood; split poles; piles, pickets and stakes of wood, pointed but
| | not sawn lengthwise; wooden sticks, roughly trimmed but not turned,
| | bent or otherwise worked, suitable for the manufacture of walking-
| | sticks, umbrellas, tool handles or the like
296. | 4405 | Wood wool; wood flour
297. | 4406 | Railway or tramway sleepers (cross-ties) of wood
298. | 4408 | Sheets for veneering (including those obtained by slicing laminated
| | wood), for plywood or for similar laminated wood and other wood,
| | sawn lengthwise, sliced or peeled, whether or not planed, sanded,
| | spliced or end-jointed, of a thickness not exceeding 6 mm [for match
| | splints]
299. | 4409 | Bamboo flooring
300. | 4415 | Packing cases, boxes, crates, drums and similar packings, of wood;
| | cable-drums of wood; pallets, box pallets and other load boards, of
| | wood; pallet collars of wood
301. | 4416 | Casks, barrels, vats, tubs and other coopers’ products and parts
| | thereof, of wood, including staves
302. | 4417 | Tools, tool bodies, tool handles, broom or brush bodies and handles,
| | of wood; boot or shoe lasts and trees, of wood
303. | 4418 | Bamboo wood building joinery
304. | 4419 | Tableware and Kitchenware of wood
305. | 4420 | Wood marquetry and inlaid wood; caskets and cases for jewellery or
| | cutlery, and similar articles, of wood; statuettes and other ornaments,
| | of wood; wooden articles of furniture not falling in Chapter 94
306. | 4421 | Other articles of wood; such as clothes hangers, Spools, cops,
| | bobbins, sewing thread reels and the like of turned wood for various
| | textile machinery, Match splints, Pencil slats, Parts of wood, namely
| | oars, paddles and rudders for ships, boats and other similar floating
| | structures, Parts of domestic decorative articles used as tableware
| | and kitchenware [other than Wood paving blocks, articles of
| | densified wood not elsewhere included or specified, Parts of
| | domestic decorative articles used as tableware and kitchenware]
307. | 4501 | Natural cork, raw or simply prepared
308. | 4502 00 00 | Natural cork, debacked or roughly squared, or in rectangular
| | (including square) blocks, plates, sheets or strip (including sharp-
| | edged blanks for corks or stoppers)
309. | 4503 | Articles of natural cork such as Corks and Stoppers, Shuttlecock cork
| | bottom
310. | 4504 | Agglomerated cork (with or without a binding substance) and articles
| | of agglomerated cork
311. | 4601, 4602 | Manufactures of straw, of esparto or of other plaiting materials;
| | basketware and wickerwork
312. | 4701 | Mechanical wood pulp
313. | 4703 | Chemical wood pulp, soda or sulphate, other than dissolving grades
314. | 4704 | Chemical wood pulp, sulphite, other than dissolving grades
315. | 4705 | Wood pulp obtained by a combination of mechanical and chemical
| | pulping processes
316. | 4706 | Pulps of fibres derived from recovered (waste and scrap) paper or
| | paperboard or of other fibrous cellulosic material
317. | 4707 | Recovered waste or scrap of paper or paperboard
318. | 48 | Paper splints for matches, whether or not waxed, Asphaltic roofing
| | sheets
319. | 39, 48 | Paper Sacks/Bags and bio-degradable bags
320. | 4801 | Newsprint, in rolls or sheets
321. | 4817 30 | Boxes, pouches, wallets and writing compendiums, of paper or
| | paperboard, containing an assortment of paper stationery
322. | 4819 10, 4819 20 | Cartons, boxes and cases of, -
| | (a) Corrugated paper or paper boards; or
| | (b) Non-corrugated paper or paper board
323. | 4823 | Paper pulp moulded trays; Kites, Paper mache articles
324. | 4901 | Brochures, leaflets and similar printed matter, whether or not in
| | single sheets
325. | 5004 to 5006 | Silk yarn
326. | 5007 | Woven fabrics of silk or of silk waste
327. | 5104 | Garneted stock of wool or of fine or coarse animal hair, shoddy wool
328. | 5105 | Wool and fine or coarse animal hair, carded or combed
329. | 5106 to 5110 | Yarn of wool or of animal hair
330. | 5111 to 5113 | Woven fabrics of wool or of animal hair
331. | 5201 to 5203 | Cotton and Cotton waste
332. | 5204 | Cotton sewing thread, whether or not put up for retail sale
333. | 5205 to 5207 | Cotton yarn [other than khadi yarn]
334. | 5208 to 5212 | Woven fabrics of cotton
335. | 5301 | All goods i.e. flax, raw or processed but not spun; flax tow and waste
| | (including yarn waste and garneted stock)
336. | 5302 | True hemp (Cannabis sativa L), raw or processed but not spun; tow
| | and waste of true hemp (including yarn waste and garneted stock)
337. | 5303 | All goods i.e. textile bast fibres [other than jute fibres, raw or
| | processed but not spun]; tow and waste of these fibres (including
| | yarn waste and garneted stock)
338. | 5305 to 5308 | All goods [other than coconut coir fibre] including yarn of flax, jute,
| | other textile bast fibres, other vegetable textile fibres; paper yarn
| | including coir pith compost pre-packaged and labelled
339. | 5309 to 5311 | Woven fabrics of other vegetable textile fibres, paper yarn
340. | 5401 | Sewing thread of manmade filaments, whether or not put up for retail
| | sale
341. | 5402, 5403, 5404, 5405, 5406 | All goods including synthetic or artificial filament yarns
342. | 5407, 5408 | Woven fabrics of manmade textile materials
343. | 5501, 5502 | Synthetic or artificial filament tow
344. | 5503, 5504, 5506, 5507 | Synthetic or artificial staple fibres
345. | 5505 | Waste of manmade fibres
346. | 5508 | Sewing thread of manmade staple fibres, whether or not put up for
| | retail sale
347. | 5509, 5510, 5511 | Yarn of manmade staple fibres
348. | 5512 to 5516 | Woven fabrics of manmade staple fibres
349. | 5601 | Wadding of textile materials and articles thereof; such as Absorbent
| | cotton wool except cigarette filter rods
350. | 5602 | Felt, whether or not impregnated, coated, covered or laminated
351. | 5603 | Nonwovens, whether or not impregnated, coated, covered or
| | laminated
352. | 5604 | Rubber thread and cord, textile covered; textile yarn, and strip and
| | the like of heading 5404 or 5405, impregnated, coated, covered or
| | sheathed with rubber or plastics
353. | 5605 | Metallised yarn, whether or not gimped, being textile yarn, or
| | strip or the like of heading 5404 or 5405, combined with metal in
| | the form of thread, strip or powder or covered with metal, including
| | real zari thread (gold) and silver thread combined with textile
| | thread, imitation zari thread or yarn known by any name in
| | trade parlance
354. | 5606 | Gimped yarn, and strip and the like of heading 5404 or 5405, gimped
| | (other than those of heading 5605 and gimped horsehair yarn);
| | chenille yarn (including flock chenille yarn); loop wale-yarn
355. | 5607 | Twine, cordage, ropes and cables, whether or not plaited or braided
| | and whether or not impregnated, coated, covered or sheathed with
| | rubber or plastics including jute twine, coir cordage or ropes
356. | 5608 | Knotted netting of twine, cordage or rope; made up fishing nets and
| | other made up nets, of textile materials
357. | 5609 | Articles of yarn, strip or the like of heading 5404 or 5405, twine,
| | cordage, rope or cables, not elsewhere specified or included,
| | products of coir
358. | 5701 | Carpets and other textile floor coverings, knotted, whether or not
| | made up
359. | 5702 | Carpets and other textile floor coverings, woven, not tufted or
| | flocked, whether or not made up, including ―Kelem‖, ―Schumacks‖,
| | ―Karamanie‖ and similar hand-woven rugs
360. | 5703 | Carpets and other textile floor coverings (including Turf), tufted,
| | whether or not made up
361. | 5704 | Carpets and other textile floor coverings, of felt, not tufted or
| | flocked, whether or not made up
362. | 5705 | Other carpets and other textile floor coverings, whether or not made
| | up; such as Mats and mattings including Bath Mats, where cotton
| | predominates by weight, of Handloom, Cotton Rugs of handloom
363. | 5702, 5703, 5705 | Coir mats, matting, floor covering and handloom durries
364. | 5801 | All goods
365. | 5802 | Terry towelling and similar woven terry fabrics, other than narrow
| | fabrics of heading 5806; tufted textile fabrics, other than products of
| | heading 5703
366. | 5803 | Gauze, other than narrow fabrics of heading 5806
367. | 5804 | Tulles and other net fabrics, not including woven, knitted or
| | crocheted fabrics; lace in the piece, in strips or in motifs, other than
| | fabrics of headings 6002 to 6006
368. | 5805 | Hand-woven tapestries of the type Gobelins, Flanders, Aubusson,
| | Beauvais and the like, and needle-worked tapestries (for example,
| | petit point, cross stitch), whether or not made up
369. | 5806 | Narrow woven fabrics, other than goods of heading 5807; narrow
| | fabrics consisting of warp without weft assembled by means of an
| | adhesive (bolducs)
370. | 5807 | Labels, badges and similar articles of textile materials, in the piece,
| | in strips or cut to shape or size, not embroidered
371. | 5808 | Braids in the piece; ornamental trimmings in the piece, without
| | embroidery, other than knitted or crocheted; tassels, pompons and
| | similar articles; saree fall
372. | 5809 | Woven fabrics of metal thread and woven fabrics of metallised yarn
| | of heading 5605, of a kind used in apparel, as furnishing fabrics or
| | for similar purposes, not elsewhere specified or included; such as
| | Zari borders
373. | 5809, 5810 | Embroidery or zari articles, that is to say,- imi, zari, kasab, salma,
| | dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai
374. | 5810 | Embroidery in the piece, in strips or in motifs, Embroidered badges,
| | motifs and the like
375. | 5811 | Quilted textile products in the piece, composed of one or more layers
| | of textile materials assembled with padding by stitching or otherwise,
| | other than embroidery of heading 5810
376. | 5901 | Textile fabrics coated with gum or amylaceous substances, of a kind
| | used for the outer covers of books or the like; tracing cloth; prepared
| | painting canvas; buckram and similar stiffened textile fabrics of a
| | kind used for hat foundations
377. | 5902 | Tyre cord fabric of high tenacity yarn of nylon or other polyamides,
| | polyesters or viscose rayon
378. | 5903 | Textile fabrics impregnated, coated, covered or laminated with
| | plastics, other than those of heading 5902
379. | 5904 | Linoleum, whether or not cut to shape; floor coverings consisting of
| | a coating or covering applied on a textile backing, whether or not cut
| | to shape
380. | 5905 | Textile wall coverings
381. | 5906 | Rubberised textile fabrics, other than those of heading 5902
382. | 5907 | Textile fabrics otherwise impregnated, coated or covered; painted
| | canvas being theatrical scenery, studio back-cloths or the like
383. | 5908 | Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters,
| | candles or the like; incandescent gas mantles and tubular knitted gas
| | mantle fabric therefor, whether or not impregnated
384. | 5909 | Textile hose piping and similar textile tubing, with or without lining,
| | armour or accessories of other materials
385. | 5910 | Transmission or conveyor belts or belting, of textile material,
| | whether or not impregnated, coated, covered or laminated with
| | plastics, or reinforced with metal or other material
386. | 5911 | Textile products and articles, for technical uses, specified in Note 7
| | to this Chapter; such as Textile fabrics, felt and felt-lined woven
| | fabrics, coated, covered or laminated with rubber, leather or other
| | material, of a kind used for card clothing, and similar fabrics of a
| | kind used for other technical purposes, including narrow fabrics
| | made of velvet impregnated with rubber, for covering weaving
| | spindles (weaving beams); Bolting cloth, whether or not made up;
| | Felt for cotton textile industries, woven; Woven textiles felt, whether
| | or not impregnated or coated, of a kind commonly used in other
| | machines; Cotton fabrics and articles used in machinery and plant;
| | Jute fabrics and articles used in machinery or plant; Textile fabrics of
| | metalised yarn of a kind commonly used in paper making or other
| | machinery; Straining cloth of a kind used in oil presses or the like,
| | including that of human hair; Paper maker's felt, woven; Gaskets,
| | washers, polishing discs and other machinery parts of textile articles
387. | 60 | Knitted or crocheted fabrics [All goods]
388. | 61 | Article of apparel and clothing accessories, knitted or crocheted, of
| | sale value not exceeding Rs 2500 per piece
389. | 62 | Articles of apparel and clothing accessories, not knitted or crocheted,
| | of sale value not exceeding Rs. 2500 per piece
390. | 63 [other than 6305 32 00, | Other made up textile articles, sets, of sale value not exceeding Rs.
| 6305 33 00, 6309] | 2500 per piece
391. | 6309 or 6310 | Worn clothing and other worn articles; rags
392. | 64 | Footwear of sale value not exceeding Rs.2500 per pair
393. | 6501 | Textile caps
394. | 6505 | Hats (knitted/crocheted) or made up from lace or other textile fabrics
395. | 6601 | Umbrellas and sun umbrellas (including walking-stick umbrellas,
| | garden umbrellas and similar umbrellas)
396. | 6602 | Whips, riding-crops and the like
397. | 6602 00 00 | Walking-sticks including seat sticks
398. | 6603 | Parts, trimmings and accessories of articles of heading 6601 or 6602
399. | 6701 | Skins and other parts of birds with their feathers or down, feathers,
| | parts of feathers, down and articles thereof (other than goods of
| | heading 0505 and worked quills and scapes)
400. | 68 | Sand lime bricks or Stone inlay work
401. | 6802 | Statues, statuettes, pedestals; high or low reliefs, crosses, figures of
| | animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays,
| | paper weights, artificial fruit and foliage, etc.; other ornamental
| | goods essentially of stone
402. | 6909 | Pots, jars and similar articles of a kind used for the conveyance and
| | packing of goods of ceramic
403. | 6911 | Tableware, kitchenware, other household articles and toilet articles,
| | of porcelain or china
404. | 6912 | Tableware, kitchenware, other household articles and toilet articles,
| | other than of porcelain or china
405. | 6913 | Statues and other ornamental articles
406. | 7001 | Cullet or other waste or scrap of glass
407. | 7015 10 | Glasses for corrective spectacles and flint buttons
408. | 7018 | Glass beads
409. | 7020 | Globes for lamps and lanterns, Founts for kerosene wick lamps,
| | Glass chimneys for lamps and lanterns
410. | 7310 or 7326 | Mathematical boxes, geometry boxes and colour boxes
411. | 7310, 7323, 7612, or 7615 | Milk cans made of Iron, Steel, or Aluminium
412. | 7317 | Animal shoe nails
413. | 7319 | Sewing needles
414. | 7321 | Kerosene burners, kerosene stoves and wood burning stoves of iron
| | or steel
415. | 7321 or 8516 | Solar cookers
416. | 7323 | Table, kitchen or other household articles of iron & steel; Utensils
417. | 7418 | Table, kitchen or other household articles of copper; Utensils
418. | 7419 80 30 | Brass Kerosene Pressure Stove
419. | 7615 | Table, kitchen or other household articles of aluminium; Utensils
420. | 8306 | Bells, gongs and the like, non-electric, of base metal; statuettes and
| | other ornaments, of base metal; photograph, picture or similar
| | frames, of base metal; mirrors of base metal; metal bidriware
421. | 8401 | Fuel elements (cartridges), non-irradiated, for nuclear reactors
422. | 8407 10 00, 8411 | Aircraft engines
423. | 8408 | Fixed Speed Diesel Engines of power not exceeding 15HP
424. | 8408 20 20 | Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for
| | Tractor
425. | 8413, 8413 91 | Hand pumps and parts thereof
426. | 8413 81 90 | Hydraulic Pumps for tractors
427. | 8414 20 20 | Other hand pumps
428. | 8419 12 | Solar water heater and system
429. | 8420 | Hand operated rubber roller
430. | 8424 | Nozzles for drip irrigation equipment or nozzles for sprinklers
431. | 8424 | Sprinklers; drip irrigation system including laterals; mechanical
| | sprayers
432. | 8432 | Agricultural, horticultural or forestry machinery for soil preparation
| | or cultivation; lawn or sports-ground rollers; Parts [8432 90]
433. | 8433 | Harvesting or threshing machinery, including straw or fodder balers;
| | grass or hay mowers; parts thereof
434. | 8436 | Other agricultural, horticultural, forestry, poultry-keeping or bee-
| | keeping machinery, including germination plant fitted with
| | mechanical or thermal equipment; poultry incubators and brooders;
| | parts thereof
435. | 8452 | Sewing machines, other than book-sewing machine of heading 8440;
| | furniture, bases and covers specially designed for sewing machines;
| | sewing machines needles and parts of sewing machines
436. | 8479 | Composting Machines
437. | 84, 85 or 94 | Following renewable energy devices and parts for their
| | manufacture:-
| | (a) Bio-gas plant;
| | (b) Solar power-based devices;
| | (c) Solar power generator;
| | (d) Wind mills, Wind Operated Electricity Generator (WOEG);
| | (e) Waste to energy plants / devices;
| | (f) Solar lantern / solar lamp;
| | (g) Ocean waves/tidal waves energy devices/plants;
| | (h) Photo voltaic cells, whether or not assembled in modules or made
| | up into panels.
| | Explanation:- If the goods specified in this entry are supplied, by a
| | supplier, along with supplies of other goods and services, one of
| | which being a taxable service specified in the entry at S. No. 38 of
| | the Table mentioned in the notification No. 11/2017-Central Tax
| | (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of
| | goods for the purposes of this entry shall be deemed as seventy per
| | cent. of the gross consideration charged for all such supplies, and the
| | remaining thirty per cent. of the gross consideration charged shall be
| | deemed as value of the said taxable service
438. | 8504 | Charger or charging station for Electrically operated vehicles
439. | 8525 60 | Two-way radio (Walkie talkie) used by defence, police and
| | paramilitary forces etc.
440. | 87 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel
| | cell technology
441. | 87 | Electrically operated vehicles, including two and three wheeled
| | electric vehicles.
| | Explanation.- For the purposes of this entry, ―Electrically operated
| | vehicles‖ means vehicles which are run solely on electrical energy
| | derived from an external source or from one or more electrical
| | batteries fitted to such road vehicles and shall include E- bicycles.
442. | 8701 | Tractors (except road tractors for semi-trailers of engine capacity
| | more than 1800 cc)
443. | 8708 | Following parts of tractors namely:
| | a. Rear Tractor wheel rim,
| | b. tractor centre housing,
| | c. tractor housing transmission,
| | d. tractor support front axle
444. | 8708 10 10 | Bumpers and parts thereof for tractors
445. | 8708 30 00 | Brakes assembly and its parts thereof for tractors
446. | 8708 40 00 | Gear boxes and parts thereof for tractors
447. | 8708 50 00 | Transaxles and its parts thereof for tractors
448. | 8708 70 00 | Road wheels and parts and accessories thereof for tractors
449. | 8708 91 00 | (i) Radiator assembly for tractors and parts thereof (ii) Cooling
| | system for tractor engine and parts thereof
450. | 8708 92 00 | Silencer assembly for tractors and parts thereof
451. | 8708 93 00 | Clutch assembly and its parts thereof for tractors
452. | 8708 94 00 | Steering wheels and its parts thereof for tractor
453. | 8708 99 00 | Hydraulic and its parts thereof for tractors
454. | 8708 99 00 | Fender, Hood, Wrapper, Grill, Side Panel, Extension Plates, Fuel
| | Tank and parts thereof for tractors.
455. | 8710 | Tanks and other armoured fighting vehicles, motorised, whether or
| | not fitted with weapons, and parts of such vehicles
456. | 8712 | Bicycles and other cycles (including delivery tricycles), not
| | motorised
457. | 8713 | Carriages for disabled persons, whether or not motorised or
| | otherwise mechanically propelled
458. | 8714 | Parts and accessories of bicycles and other cycles (including delivery
| | tricycles), not motorised, of heading 8712
459. | 8714 20 | Parts and accessories of carriage for disabled persons
460. | 8716 20 00 | Self-loading or self-unloading trailers for agricultural purposes
461. | 8716 80 | Hand propelled vehicles (e.g. hand carts, rickshaws and the like);
| | animal drawn vehicles
462. | 88 or Any other Chapter | Scientific and technical instruments, apparatus, equipment,
| | accessories, parts, components, spares, tools, mock ups and modules,
| | raw material and consumables required for launch vehicles and
| | satellites and payloads
463. | 8802 | Other aircraft (for example, helicopters, aeroplanes), other than for
| | personal use
464. | 8806 | Unmanned aircraft
465. | 8807 | Parts of goods of heading 8802 or 8806
466. | 8901 | Cruise ships, excursion boats, ferry-boats, cargo ships, barges and
| | similar vessels for the transport of persons or goods
467. | 8902 | Fishing vessels; factory ships and other vessels for processing or
| | preserving fishery products
468. | 8904 | Tugs and pusher craft
469. | 8905 | Light-vessels, fire-floats, dredgers, floating cranes and other vessels
| | the navigability of which is subsidiary to their main function;
| | floating docks; floating or submersible drilling or production
| | platforms
470. | 8906 | Other vessels, including warships and lifeboats other than rowing
| | boats
471. | 8907 | Other floating structures (for example, rafts, tanks, coffer-dams,
| | landing-stages, buoys and beacons)
472. | Any chapter | Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
473. | 90 | Coronary stents and coronary stent systems for use with cardiac
| | catheters
474. | 90 or any other Chapter | Artificial kidney
475. | 90 or any other Chapter | Blood glucose monitoring system (Glucometer) and test strips
476. | 90 or any other Chapter | Patent Ductus Arteriosus / Atrial Septal Defect occlusion device
477. | 90 or any other Chapter | Parts of the following goods, namely: -
| | (i) Crutches; (ii) Wheel chairs; (iii)Walking frames; (iv)Tricycles;
| | (v)Braillers; and (vi) Artificial limbs
478. | 90 or any other Chapter | Assistive devices, rehabilitation aids and other goods for disabled,
| | specified in List 1 appended to this Schedule
479. | 90 or 84 | Disposable sterilized dialyzer or micro barrier of artificial kidney
480. | 9001 | Contact lenses; Spectacle lenses
481. | 9003 | Frames and mountings for spectacles, goggles or the like, and parts
| | thereof
482. | 9004 | Spectacles, corrective (including goggles for correcting vision)
483. | 9018 | Instruments and appliances used in medical, surgical, dental or
| | veterinary sciences, including scientigraphic apparatus, other electro-
| | medical apparatus and sight-testing instruments
484. | 9019 | Mechano-therapy appliances; massage apparatus; psychological
| | aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol
| | therapy, artificial respiration or other therapeutic respiration
| | apparatus
485. | 9020 | Other breathing appliances and gas masks, excluding protective
| | masks having neither mechanical parts nor replaceable filters
486. | 9021 | Orthopaedic appliances, such as crutches, surgical belts, and trusses;
| | Splints and other fracture appliances; artificial parts of the body;
| | other appliances which are worn or carried, or implanted in the body,
| | to compensate for a defect or disability; intraocular lens [other than
| | hearing aids]
487. | 9022 | Apparatus based on the use of X-rays or of alpha, beta or gamma
| | radiations, for medical, surgical, dental or veterinary uses, including
| | radiography or radiotherapy apparatus, X-ray tubes and other X-ray
| | generators, high tension generators, control panels and desks,
| | screens, examinations or treatment tables, chairs and the like
488. | 9025 | Thermometers for medical, surgical, dental or veterinary usage
489. | 9027 | Instruments and apparatus for medical, surgical, dental or veterinary
| | uses, for physical or chemical analysis
490. | 9403 | Furniture wholly made of bamboo, cane or rattan
491. | 9404 | Coir products (except coir mattresses)
492. | 9404 | Products wholly made of quilted textile materials not exceeding Rs
| | 2500 per piece
493. | 9404 | Cotton quilts of sale value not exceeding Rs. 2500 per piece
494. | 9401 10 00 | Aircraft seats
495. | 9405 | Hurricane lanterns, Kerosene lamp / pressure lantern, petromax,
| | glass chimney, and parts thereof
496. | 9503 | Toy balloons made of natural rubber latex
497. | 9503 | Toys like tricycles, scooters, pedal cars etc. (including parts and
| | accessories thereof) [other than electronic toys]
498. | 9504 | Playing cards, chess board, carom board and other board games, like
| | ludo, etc. (other than Video game consoles and Machines)
499. | 9506 | Sports goods other than articles and equipment for general physical
| | exercise
500. | 9507 | Fishing hooks
501. | 9507 | Fishing rods, and other line fishing tackle; fish landing nets, butterfly
| | nets and similar nets; decoy birds (other than those of heading 9208
| | or 9705) and similar hunting or shooting requisites
502. | 9601 | Worked ivory, bone, tortoise shell, horn, antlers, corals, mother of
| | pearl, and other animal carving material and articles of these
| | materials, articles of coral (including articles obtained by moulding)
503. | 9603 [other than 9603 10 00 | Broomsticks (other than brooms consisting of twigs or other
| and 9603 21 00] | vegetable materials bound together, with or without handles)
504. | 9603 21 00 | Tooth brushes including dental-plate brushes
505. | 9607 | Slide fasteners and parts thereof
506. | 9615 | Combs, hair-slides and the like; hairpins, curling pins, curling grips,
| | hair-curlers and the like, other than those of heading 8516, and parts
| | thereof
507. | 9619 00 30, 9619 00 40, or | All goods
| 9619 00 90 |
508. | 9701 | Paintings, drawings and pastels, executed entirely by hand, other
| | than drawings of heading 4906 and other than hand-painted
| | or hand-decorated manufactured articles; collages, mosaics and
| | similar decorative plaques
509. | 9702 | Original engravings, prints and lithographs
510. | 9703 | Original sculptures and statuary, in any material
511. | 9704 | Postage or revenue stamps, stamp-postmarks, first-day covers, postal
| | stationery (stamped paper), and the like, used or unused, other than
| | those of heading 4907
512. | 9705 | Collections and collectors' pieces of zoological, botanical,
| | mineralogical, anatomical, historical, archaeological,
| | paleontological, ethnographic or numismatic interest including
| | numismatic coins
513. | 9706 | Antiques of an age exceeding one hundred years
514. | 9804 | All drugs or medicines including their salts and esters and diagnostic
| | test kits and formulations intended for personal use [other than those
| | specified at nil at S No. 113 of Notification No. 10/2025-Central Tax
| | (Rate) dated 17th September, 2025]
515. | Any chapter | Rosaries, prayer beads or Hawan samagri
516. | Any chapter | Biomass briquettes or solid bio fuel pellets
List 1 [See S. No. 478 of the Schedule I]
(A) (1) Braille writers and braille writing instruments
(2) Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli,
Braille Erasers
(3) Canes, Electronic aids like the Sonic Guide
(4) Optical, Environmental Sensors
(5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or
Braille calculator
(6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille
Protractors, Scales, Compasses and Spar Wheels
(7) Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge
blocks Levels, Rules, Rulers and Yardsticks
(8) Drafting, Drawing aids, tactile displays
(9) Specially adapted clocks and watches
(B) (1) Wheel chairs falling under heading No. 87.13 of the First Schedule
(2) Retro fitment kits for vehicles used by the disabled
(C) Artificial electronic larynx and spares thereof
(D) Artificial electronic ear (Cochlear implant)
(E) (1) Talking books (in the form of cassettes, discs or other sound reproductions) and large-print
books, braille embossers, talking calculators, talking thermometers
(2) Equipment for the mechanical or the computerized production of braille and recorded material
such as braille computer terminals and displays, electronic braille, transfer and pressing machines
and stereo typing machines
(3) Braille paper
(4) All tangible appliances including articles, instruments, apparatus, specially designed for use by
the blind
(5) Aids for improving mobility of the blind such as electronic orientation and obstacle detection
appliance and white canes
(6) Technical aids for education, rehabilitation, vocational training and employment of the blind such
as Braille typewriters, braille watches, teaching and learning aids, games and other instruments
and vocational aids specially adapted for use of the blind
(7) Assistive listening devices, audiometers
(8) External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags
(9) Instruments and implants for severely physically handicapped patients and joints replacement and
spinal instruments and implants including bone cement.
Schedule II – 9 %
S. No. | Chapter/Heading/Sub- | Description of goods
| Heading/Tariff item |
(1) | (2) | (3)
1. | 1702 | Artificial honey, whether or not mixed with natural honey
2. | 2207 | Ethyl alcohol and other spirits, denatured, of any strength [other than
| | ethyl alcohol supplied to Oil Marketing Companies or petroleum
| | refineries for blending with motor spirit ( पेट्रोल)]
3. | 22071012 | Spirits for industrial use
4. | 2209 | Vinegar and substitutes for vinegar obtained from acetic acid
5. | 24041200 | Products containing nicotine and intended for inhalation without
| | combustion
6. | 24049100, 24049200, | Products for oral application or transdermal application or for
| 24049900 | application otherwise than orally or transdermally, containing nicotine
| | and intended to assist tobacco use cessation
7. | 2515 12 20, 2515 12 90 | Marble and travertine, other than blocks
8. | 2516 12 00 | Granite, other than blocks
9. | 2523 | Portland cement, aluminous cement, slag cement, super sulphate cement
| | and similar hydraulic cements, whether or not coloured or in the form of
| | clinkers
10. | 2601 | Iron ores and concentrates, including roasted iron pyrites
11. | 2602 | Manganese ores and concentrates, including ferruginous
| | manganese ores and concentrates with a manganese content of 20% or
| | more, calculated on the dry weight.
12. | 2603 | Copper ores and concentrates
13. | 2604 | Nickel ores and concentrates
14. | 2605 | Cobalt ores and concentrates
15. | 2606 | Aluminium ores and concentrates
16. | 2607 | Lead ores and concentrates
17. | 2608 | Zinc ores and concentrates
18. | 2609 | Tin ores and concentrates
19. | 2610 | Chromium ores and concentrates
20. | 2619 | Slag, dross (other than granulated slag), scalings and other waste from
| | the manufacture of iron or steel, other than Linz-Donawitz (LD) slag
21. | 2620 | Slag, ash and residues (other than from the manufacture of iron or steel)
| | containing metals, arsenic or their compounds
22. | 2621 | Other slag and ash, including seaweed ash (kelp); ash and residues from
| | the incineration of municipal waste [other than fly ash]
23. | 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal
24. | 2702 | Lignite, whether or not agglomerated, excluding jet
25. | 2703 | Peat (including peat litter), whether or not agglomerated
26. | 2706 | Tar distilled from coal, from lignite or from peat and other mineral tars,
| | whether or not dehydrated or partially distilled, including reconstituted
| | tars
27. | 2707 | Oils and other products of the distillation of high temperature coal tar;
| | similar products in which the weight of the aromatic constituents
| | exceeds that of the non-aromatic constituents, such as Benzole
| | (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene
28. | 2708 | Pitch and pitch coke, obtained from coal tar or from other mineral tars
29. | 2710 | Petroleum oils and oils obtained from bituminous minerals, other than
| | petroleum crude; preparations not elsewhere specified or included,
| | containing by weight 70% or more of petroleum oils or of oils obtained
| | from bituminous minerals, these oils being the basic constituents of the
| | preparations; waste oils; Avgas (other than kerosene PDS, petrol, diesel
| | and ATF which are in GST)
30. | 2711 | Petroleum gases and other gaseous hydrocarbons, such as Propane,
| | Butanes, Ethylene, propylene, butylene and butadiene [Other than
| | Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied
| | Butane and Liquefied Petroleum Gases (LPG) for supply to household
| | domestic consumers or to non-domestic exempted category (NDEC)
| | customers by the Indian Oil Corporation Limited, Hindustan petroleum
| | Corporation Limited or Bharat Petroleum Corporation Limited]
31. | 2712 | Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack
| | wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar
| | products obtained by synthesis or by other processes, whether or not
| | coloured
32. | 2713 | Petroleum coke, petroleum bitumen and other residues of petroleum oils
| | or of oils obtained from bituminous minerals
33. | 2714 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands;
| | asphaltites and asphaltic rocks
34. | 2715 | Bituminous mixtures based on natural asphalt, on natural bitumen, on
| | petroleum bitumen, on mineral tar or on mineral tar pitch (for example,
| | bituminous mastics, cut-backs)
35. | 28 | All inorganic chemicals [other than those specified in notification
| | No.10/2025- Central Tax (Rate) dated 17th September 2025 or other
| | Schedules of this notification]
36. | 29 | All organic chemicals other than giberellic acid
37. | 2906 11 90 | Goods other than Natural Menthol
38. | 29061190, 30, 3301 | Following goods made from other than natural menthol, namely:-
| | a. Menthol and menthol crystals,
| | b. Peppermint (Mentha Oil)
| | c. Fractionated / de-terpenated mentha oil (DTMO)
| | d. De-mentholised oil (DMO)
| | e. Spearmint oil
| | f. Mentha piperita oil
39. | 3102 | Mineral or chemical fertilisers, nitrogenous, which are clearly not to be
| | used as fertilizers
40. | 3103 | Mineral or chemical fertilisers, phosphatic, which are clearly not to be
| | used as fertilizers
41. | 3104 | Mineral or chemical fertilisers, potassic, which are clearly not to be used
| | as fertilizers
42. | 3105 | Mineral or chemical fertilisers containing two or three of the fertilising
| | elements nitrogen, phosphorus and potassium; other fertilisers; goods of
| | this Chapter in tablets or similar forms or in packages of a gross weight
| | not exceeding 10 kg, which are clearly not to be used as fertilizers
43. | 3201 | Tanning extracts of vegetable origin; tannins and their salts, ethers,
| | esters and other derivatives (other than Wattle extract, quebracho
| | extract, chestnut extract)
44. | 3202 | Synthetic organic tanning substances; inorganic tanning substances;
| | tanning preparations, whether or not containing natural tanning
| | substances (other than Enzymatic preparations for pre-tanning)
45. | 3203 | Colouring matter of vegetable or animal origin (including dyeing
| | extracts but excluding animal black), whether or not chemically defined;
| | preparations as specified in Note 3 to this Chapter based on colouring
| | matter of vegetable or animal origin
46. | 3204 | Synthetic organic colouring matter, whether or not chemically defined;
| | preparations as specified in Note 3 to this Chapter based on synthetic
| | organic colouring matter; synthetic organic products of a kind used as
| | fluorescent brightening agents or as luminophores, whether or not
| | chemically defined
47. | 3205 | Colour lakes; preparations as specified in Note 3 to this Chapter based
| | on colour lakes
48. | 3206 | Other colouring matter; preparations as specified in Note 3 to this
| | Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic
| | products of a kind used as luminophores, whether or not chemically
| | defined
49. | 3207 | Prepared pigments, prepared opacifiers and prepared colours, vitrifiable
| | enamels and glazes, engobes (slips), liquid lustres and similar
| | preparations of a kind used in the ceramic, enamelling or glass industry;
| | glass frit and other glass, in the form of powder, granules or flakes
50. | 3208 | Paints and varnishes (including enamels and lacquers) based on
| | synthetic polymers or chemically modified natural polymers, dispersed
| | or dissolved in a non-aqueous medium; solutions as defined in Note 4 to
| | this Chapter
51. | 3209 | Paints and varnishes (including enamels and lacquers) based on
| | synthetic polymers or chemically modified natural polymers, dispersed
| | or dissolved in an aqueous medium
52. | 3210 | Other paints and varnishes (including enamels, lacquers and
| | distempers); prepared water pigments of a kind used for finishing leather
53. | 3211 00 00 | Prepared driers
54. | 3212 | Pigments (including metallic powders and flakes) dispersed in non-
| | aqueous media, in liquid or paste form, of a kind used in the
| | manufacture of paints (including enamels); stamping foils; dyes and
| | other colouring matter put up in forms or packings for retail sale
55. | 3213 | Artists’, students’ or signboard painters’ colours, modifying tints,
| | amusement colours and the like, in tablets, tubes, jars, bottles, pans or in
| | similar forms or packings
56. | 3214 | Glaziers’ putty, grafting putty, resin cements, caulking compounds and
| | other mastics; painters’ fillings; non- refractory surfacing preparations
| | for facades, indoor walls, floors, ceilings or the like
57. | 3215 | All Goods, including printing ink, writing or drawing ink and other inks,
| | whether or not concentrated or solid, fountain pen ink, ball pen ink
58. | 3301 | Essential oils (terpeneless or not), including concretes and absolutes;
| | resinoids; extracted oleoresins; concentrates of essential oils in fats, in
| | fixed oils, in waxes or the like, obtained by enfleurage or maceration;
| | terpenic by-products of the deterpenation of essential oils; aqueous
| | distillates and aqueous solutions of essential oils such as essential oils of
| | citrus fruit, essential oils other than those of citrus fruit such as
| | eucalyptus oil, etc., flavouring essences all types (including those for
| | liquors), attars of all kinds in fixed oil bases
59. | 3302 | Mixtures of odoriferous substances and mixtures (including alcoholic
| | solutions) with a basis of one or more of these substances, of a kind used
| | as raw materials in industry; other preparations based on odoriferous
| | substances, of a kind used for the manufacture of beverages such as
| | synthetic perfumery compounds [other than natural menthol and goods
| | made from natural menthol i.e menthol and menthol crystals,
| | Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil
| | (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita
| | oil]
60. | 3303 | Perfumes and toilet waters
61. | 3304 | Beauty or make-up preparations and preparations for the care of the skin
| | (other than medicaments) including sunscreen or sun tan preparations;
| | manicure or pedicure preparations [other than kajal, kumkum, bindi,
| | sindur, alta, talcum powder and face powder]
62. | 3305 | Preparations for use on the hair [other than mehendi paste in cones, hair
| | oil, shampoo]
63. | 3306 | Preparations for oral or dental hygiene, including denture fixative pastes
| | and powders in individual retail packages [other than tooth powder,
| | tooth paste and yarn used to clean between the teeth (dental floss)]
64. | 3307 | Pre-shave, shaving or after-shave preparations, personal deodorants,
| | bath preparations, depilatories and other perfumery, cosmetic or toilet
| | preparations, not elsewhere specified or included; prepared room
| | deodorisers, whether or not perfumed or having disinfectant properties
| | [other than shaving cream, shaving lotion and aftershave lotion]
65. | 3307 41 00 | Odoriferous preparations which operate by burning [other than
| | agarbattis, lobhan, dhoop batti, dhoop, sambhrani]
66. | 3401 | Soap; organic surface-active products and preparations for use as soap,
| | in the form of cakes, moulded pieces or shapes, whether or not
| | containing soap[other than toilet soap in the form of bars, cakes,
| | moulded pieces or shapes]; 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
67. | 3402 | Organic surface-active agents (other than soap); surface-active
| | preparations, washing preparations (including auxiliary washing
| | preparations) and cleaning preparations, whether or not containing soap,
| | other than those of heading 3401 [other than Sulphonated castor oil, fish
| | oil or sperm oil]
68. | 3403 | Lubricating preparations (including cutting-oil preparations, bolt or nut
| | release preparations, anti-rust or anti-corrosion preparations and mould
| | release preparations, based on lubricants) and preparations of a kind
| | used for the oil or grease treatment of textile materials, leather, furskins
| | or other materials, but excluding preparations containing, as basic
| | constituents, 70% or more by weight of petroleum oils or of oils
| | obtained from bituminous minerals
69. | 3404 | Artificial waxes and prepared waxes
70. | 3405 | Polishes and creams, for footwear, furniture, floors, coachwork, glass or
| | metal, scouring pastes and powders and similar preparations (whether or
| | not in the form of paper, wadding, felt, nonwovens, cellular plastics or
| | cellular rubber, impregnated, coated or covered with such preparations),
| | excluding waxes of heading 3404
71. | 3407 | Modelling pastes, including those put up for children's amusement;
| | Preparations known as ―dental wax‖ or as ―dental impression
| | compounds‖, put up in sets, in packings for retail sale or in plates,
| | horseshoe shapes, sticks or similar forms; other preparations for use in
| | dentistry, with a basis of plaster (of calcined gypsum or calcium
| | sulphate)
72. | 3501 | Casein, caseinates and other casein derivatives; casein glues
73. | 3502 | Albumins (including concentrates of two or more whey proteins,
| | containing by weight more than 80% whey proteins, calculated on the
| | dry matter), albuminates and other albumin derivatives
74. | 3504 | Peptones and their derivatives; other protein substances and their
| | derivatives, not elsewhere specified or included; hide powder, whether
| | or not chromed; including Isolated soya protein
75. | 3506 | Prepared glues and other prepared adhesives, not elsewhere specified or
| | included; products suitable for use as glues or adhesives, put up for retail
| | sale as glues or adhesives, not exceeding a net weight of 1 kg
76. | 3507 | Enzymes, prepared enzymes
77. | 3601 | Propellant powders
78. | 3602 | Prepared explosives, other than propellant powders, such as industrial
| | explosives
79. | 3603 | Safety fuses; detonating cords; percussion or detonating caps;
| | igniters; electric detonators
80. | 3604 | Fireworks, signalling flares, rain rockets, fog signals and other
| | pyrotechnic articles
81. | 3606 | Ferro-cerium and other pyrophoric alloys in all forms; articles of
| | combustible materials as specified in Note 2 to this Chapter; such as
| | liquid or liquefied-gas fuels in containers of a kind used for filling or
| | refilling cigarette or similar lighters
82. | 3701 | Photographic plates and film in the flat, sensitised, unexposed, of any
| | material other than paper, paperboard or textiles; instant print film in the
| | flat, sensitised, unexposed, whether or not in packs; such as Instant print
| | film, Cinematographic film (other than for x-ray for Medical use)
83. | 3702 | Photographic film in rolls, sensitised, unexposed, of any material other
| | than paper, paperboard or textiles; instant print film in rolls, sensitised,
| | unexposed
84. | 3703 | Photographic paper, paperboard and textiles, sensitised, unexposed
85. | 3704 | Photographic plates, film, paper, paperboard and textiles, exposed but
| | not developed
86. | 3706 | Cinematographic film, exposed and developed, whether or not
| | incorporating sound track or consisting only of sound track
87. | 3707 | Chemical preparations for photographic uses (other than varnishes,
| | glues, adhesives and similar preparations); unmixed products for
| | photographic uses, put up in measured portions or put up for retail sale
| | in a form ready for use
88. | 3801 | Artificial graphite; colloidal or semi-colloidal graphite; preparations
| | based on graphite or other carbon in the form of pastes, blocks, plates or
| | other semi-manufactures
89. | 3802 | Activated carbon; activated natural mineral products; animal black,
| | including spent animal black
90. | 3803 00 00 | Tall oil, whether or not refined
91. | 3804 | Residual lyes from the manufacture of wood pulp, whether or not
| | concentrated, desugared or chemically treated, including lignin
| | sulphonates, but excluding tall oil of heading 3803
92. | 3805 | Gum, wood or sulphate turpentine and other terpenic oils produced by
| | the distillation or other treatment of coniferous woods; crude dipentene;
| | sulphite turpentine and other crude para-cymene; pine oil containing
| | alpha-terpineol as the main constituent
93. | 3806 | Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils;
| | run gums
94. | 3807 | Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch;
| | brewers' pitch and similar preparations based on rosin, resin acids or on
| | vegetable pitch
95. | 3808 | Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products
| | and plant-growth regulators, disinfectants and similar products [other
| | than bio-pesticides mentioned against S. No. 260 of Schedule –I]
96. | 3809 | Finishing agents, dye carriers to accelerate the dyeing or fixing of
| | dyestuffs and other products and preparations (for example, dressings
| | and mordants), of a kind used in the textile, paper, leather or like
| | industries, not elsewhere specified or included
97. | 3810 | Pickling preparations for metal surfaces; fluxes and other auxiliary
| | preparations for soldering, brazing or welding; soldering, brazing or
| | welding powders and pastes consisting of metal and other materials;
| | preparations of a kind used as cores or coatings for welding electrodes or
| | rods
98. | 3811 | Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity
| | improvers, anti-corrosive preparations and other prepared additives, for
| | mineral oils (including gasoline) or for other liquids used for the same
| | purposes as mineral oils
99. | 3812 | Prepared rubber accelerators; compound plasticisers for rubber or
| | plastics, not elsewhere specified or included; anti-oxidising preparations
| | and other compound stabilisers for rubber or plastics such as vulcanizing
| | agents for rubber
100. | 3813 | Preparations and charges for fire-extinguishers; charged fire
| | extinguishing grenades
101. | 3814 | Organic composite solvents and thinners, not elsewhere specified or
| | included; prepared paint or varnish removers
102. | 3815 | Reaction initiators, reaction accelerators and catalytic preparations, not
| | elsewhere specified or included
103. | 3816 | Refractory cements, mortars, concretes and similar compositions, other
| | than products of heading 3801 [other than dolomite ramming mix]
104. | 3817 | Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of
| | heading 2707 or 2902
105. | 3818 | Chemical elements doped for use in electronics, in the form of discs,
| | wafers or similar forms; chemical compounds doped for use in
| | electronics [other than silicon wafers]
106. | 3819 | Hydraulic brake fluids and other prepared liquids for hydraulic
| | transmission, not containing or containing less than 70% by weight of
| | petroleum oils or oils obtained from bituminous minerals
107. | 3820 | Anti-freezing preparations and prepared de-icing fluids
108. | 3821 | Prepared culture media for development or maintenance of micro-
| | organisms (including viruses and the like) or of plant, human or animal
| | cells
109. | 3823 | Industrial monocarboxylic fatty acids, acid oils from refining; industrial
| | fatty alcohols
110. | 3824 | Prepared binders for foundry moulds or cores; chemical products and
| | preparations of the chemical or allied industries (including those
| | consisting of mixtures of natural products), not elsewhere specified or
| | included
111. | 3825 | Residual products of the chemical or allied industries, not elsewhere
| | specified or included [except municipal waste; sewage sludge; other
| | wastes specified in Note 6 to this Chapter.]
112. | 3826 | Biodiesel (other than biodiesel supplied to Oil Marketing Companies for
| | blending with High Speed Diesel)
113. | 3827 | Mixtures containing halogenated derivatives of methane, ethane or
| | propane, not elsewhere specified or included
114. | 3901 to 3913 | All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins,
| | polycarbonates, alkyd resins, polyallyl esters, other polyesters;
| | polyamides; Amino-resins, phenolic resins and polyurethanes; silicones;
| | Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides,
| | polysulphones and other products specified in Note 3 to this Chapter, not
| | elsewhere specified or included; Cellulose and its chemical derivatives,
| | not elsewhere specified or included; Natural polymers (for example,
| | alginic acid) and modified natural polymers (for example, hardened
| | proteins, chemical derivatives of natural rubber), not elsewhere specified
| | or included; in primary forms
115. | 3914 | Ion exchangers based on polymers of headings 3901 to 3913, in primary
| | forms
116. | 3915 | Waste, Parings and Scrap, of Plastics
117. | 3916 | Monofilament of which any cross-sectional dimension exceeds 1 mm,
| | rods, sticks and profile shapes, whether or not surface-worked but not
| | otherwise worked, of plastics
118. | 3917 | Tubes, pipes and hoses, and fittings therefor, of plastics
119. | 3918 | Floor coverings of plastics, whether or not self-adhesive, in rolls or in
| | the form of tiles; wall or ceiling coverings of plastics, as defined in Note
| | 9 to this Chapter
120. | 3919 | Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes,
| | of plastics, whether or not in rolls
121. | 3920 | Other plates, sheets, film, foil and strip, of plastics, non-cellular and not
| | reinforced, laminated, supported or similarly combined with other
| | materials
122. | 3921 | Other plates, sheets, film, foil and strip, of plastics
123. | 3922 | Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and
| | covers, flushing cisterns and similar sanitary ware of plastics
124. | 3923 | Articles for the conveyance or packing of goods, of plastics; stoppers,
| | lids, caps and other closures, of plastics
125. | 3924 | Tableware, kitchenware, other household articles and hygienic or toilet
| | articles, of plastics
126. | 3925 | Builders’ ware of plastics, not elsewhere specified or included
127. | 3926 | Other articles of plastics and articles of other materials of headings 3901
| | to 3914 [other than bangles of plastic, plastic beads and feeding bottles]
128. | 4002 | Synthetic rubber and factice derived from oils, in primary forms or in
| | plates, sheets or strip; mixtures of any product of heading 4001 with any
| | product of this heading, in primary forms or in plates, sheets or strip;
| | such as Latex, styrene butadiene rubber, butadiene rubber (BR),
| | Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-
| | conjugated diene rubber (EPDM)
129. | 4003 | Reclaimed rubber in primary forms or in plates, sheets or strip
130. | 4004 | Powders and granules obtained from waste, parings and scrap of rubber
| | (other than hard rubber)
131. | 4005 | Compounded rubber, unvulcanised, in primary forms or in plates, sheets
| | or strip
132. | 4006 | Other forms (for example, rods, tubes and profile shapes) and articles
| | (for example, discs and rings), of unvulcanised rubber
133. | 4007 | Vulcanised rubber thread and cord, other than latex rubber thread
134. | 4008 | Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other
| | than hard rubber
135. | 4009 | Tubes, pipes and hoses, of vulcanised rubber other than hard rubber,
| | with or without their fittings (for example, joints, elbows, flanges)
136. | 4010 | Conveyor or transmission belts or belting, of vulcanised rubber
137. | 4011 | New pneumatic tyres, of rubber (other than of a kind used on/in
| | bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws;
| | rear tractor tyres; and of a kind used on aircraft)
138. | 4012 | Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre
| | treads and tyre flaps, of rubber
139. | 4013 | Inner tubes of rubber (other than of a kind used on/in bicycles, cycle-
| | rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor
| | tyre tubes)
140. | 4014 | Hygienic or pharmaceutical articles (including teats), of vulcanised
| | rubber other than hard rubber, with or without fittings of hard rubber;
| | such as Hot water bottles, Ice bags [other than Sheath contraceptives,
| | Rubber contraceptives, male (condoms), Rubber contraceptives, female
| | (diaphragms), such as cervical caps]
141. | 4015 | Articles of apparel and clothing accessories (including gloves, mittens
| | and mitts), for all purposes, of vulcanised rubber other than hard rubber
| | [other than Surgical gloves]
142. | 4016 | Other articles of vulcanised rubber other than hard rubber [other than
| | erasers, rubber bands]
143. | 4017 | Hard rubber (for example ebonite) in all forms, other than waste and
| | scrap; articles of hard rubber
144. | 4201 | Saddlery and harness for any animal (including traces, leads, knee pads,
| | muzzles, saddle cloths, saddle bags, dog coats and the like), of any
| | material
145. | 4202 | Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school
| | satchels, spectacle cases, binocular cases, camera cases, musical
| | instrument cases, gun cases, holsters and similar containers; travelling
| | bags, insulated food or beverages bags, toilet bags, rucksacks, handbags,
| | shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco-
| | pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder
| | boxes, cutlery cases and similar containers, of leather, of sheeting of
| | plastics, of textile materials, of vulcanised fibre or of paperboard, or
| | wholly or mainly covered with such materials or with paper [other than
| | handbags and shopping bags, of cotton or jute]
146. | 4203 | Articles of apparel and clothing accessories, of leather or of composition
| | leather [other than gloves specially designed for use in sports]
147. | 4205 | Other articles of leather or of composition leather
148. | 4206 | Articles of gut (other than silk-worm gut), of goldbeater's skin, of
| | bladders or of tendons
149. | 4301 | Raw furskins (including heads, tails, paws and other pieces or cuttings,
| | suitable for furriers' use), other than raw hides and skins of heading
| | 4101, 4102 or 4103.
150. | 4302 | Tanned or dressed furskins (including heads, tails, paws and other pieces
| | or cuttings), unassembled, or assembled (without the addition of other
| | materials) other than those of heading 4303
151. | 4303 | Articles of apparel, clothing accessories and other articles of furskin
152. | 4304 | Artificial fur and articles thereof
153. | 4403 | Wood in the rough
154. | 4407 | Wood sawn or chipped
155. | 4408 | Sheets for veneering (including those obtained by slicing laminated
| | wood), for plywood or for similar laminated wood and other wood, sawn
| | lengthwise, sliced or peeled, whether or not planed, sanded, spliced or
| | end-jointed, of a thickness not exceeding 6 mm [other than for match
| | splints]
156. | 4409 | Wood (including strips and friezes for parquet flooring, not assembled)
| | continuously shaped (tongued, grooved, rebated, chamfered, v-jointed,
| | beaded, moulded, rounded or the like) along any of its edges or faces,
| | whether or not planed, sanded or end-jointed [other than bamboo
| | flooring]
157. | 4410 | Particle board, Oriented Strand Board and similar board (for example,
| | wafer board) of wood or other ligneous materials, whether or not
| | agglomerated with resins or other organic binding substances, other than
| | specified boards
158. | 4411 | Fibre board of wood or other ligneous materials, whether or not bonded
| | with resins or other organic substances, other than specified boards
159. | 4412 | Plywood, veneered panels and similar laminated wood
160. | 4413 | Densified wood, in blocks, plates, strips, or profile shapes
161. | 4414 | Wooden frames for paintings, photographs, mirrors or similar objects
162. | 4418 | Builders’ joinery and carpentry of wood, including cellular wood panels,
| | assembled flooring panels, shingles and shakes [other than bamboo
| | wood building joinery]
163. | 4421 | Wood paving blocks, articles of densified wood not elsewhere included
| | or specified, Parts of domestic decorative articles used as tableware and
| | kitchenware
164. | 44 or any Chapter | Resin bonded bamboo mat board, with or without veneer in between;
| | Bamboo flooring tiles
165. | 4501 | Waste cork; crushed, granulated or ground cork
166. | 4702 | Chemical wood pulp, dissolving grades
167. | 4802 | Uncoated paper and paperboard, of a kind used for writing, printing or
| | other graphic purposes, and non-perforated punch-cards and punch tape
| | paper, in rolls or rectangular (including square) sheets, of any size, other
| | than paper of heading 4801 or 4803; [other than uncoated paper and
| | paperboard for exercise book, graph book, laboratory note book and
| | notebooks only]
168. | 4803 | Toilet or facial tissue stock, towel or napkin stock and similar paper of a
| | kind used for household or sanitary purposes, cellulose wadding and
| | webs of cellulose fibres, whether or not creped, crinkled, embossed,
| | perforated, surface-coloured, surface-decorated or printed, in rolls or
| | sheets
169. | 4804 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that
| | of heading 4802 or 4803
170. | 4805 | Other uncoated paper and paperboard, in rolls or sheets, not further
| | worked or processed than as specified in Note 3 to this Chapter
171. | 4806 | Vegetable parchment, tracing papers and other glazed transparent or
| | translucent papers, in rolls or sheets
172. | 4806 20 00 | Greaseproof papers
173. | 4806 40 10 | Glassine papers
174. | 4807 | Composite paper and paperboard (made by sticking flat layers of paper
| | or paperboard together with an adhesive), not surface-coated or
| | impregnated, whether or not internally reinforced, in rolls or sheets
175. | 4808 | Paper and paperboard, corrugated (with or without glued flat surface
| | sheets), creped, crinkled, embossed or perforated, in rolls or sheets,
| | other than paper of the kind described in heading 4803
176. | 4809 | Carbon paper, self-copy paper and other copying or transfer papers
| | (including coated or impregnated paper for duplicator stencils or offset
| | plates), whether or not printed, in rolls or sheets
177. | 4810 | Paper and paperboard, coated on one or both sides with kaolin (China
| | clay) or other inorganic substances, with or without a binder, and with
| | no other coating, whether or not surface-coloured, surface-decorated or
| | printed, in rolls or rectangular (including square) sheets of any size
178. | 4811 | Paper, paperboard, cellulose wadding and webs of cellulose fibres,
| | coated, impregnated, covered, surface-coloured, surface-decorated or
| | printed, in rolls or rectangular (including square) sheets, of any size,
| | other than goods of the kind described in heading 4803, 4809 or 4810
179. | 4812 | Filter blocks, slabs and plates, of paper pulp
180. | 4813 | Cigarette paper, whether or not cut to size or in the form of booklets or
| | tubes
181. | 4814 | Wall paper and similar wall coverings; window transparencies of paper
182. | 4816 | Carbon paper, self-copy paper and other copying or transfer papers
| | (other than those of heading 4809), duplicator stencils and offset plates,
| | of paper, whether or not put up in boxes
183. | 4817 [Except 4817 30] | Envelopes, letter cards, plain postcards and correspondence cards, of
| | paper or paperboard; [other than boxes, pouches, wallets and writing
| | compendiums, of paper or paperboard, containing an assortment of
| | paper stationery including writing blocks]
184. | 4818 | Toilet paper and similar paper, cellulose wadding or webs of cellulose
| | fibres, of a kind used for household or sanitary purposes, in rolls of a
| | width not exceeding 36 cm, or cut to size or shape; handkerchiefs,
| | cleansing tissues, towels, table cloths, serviettes, napkins for babies,
| | tampons, bed sheets and similar household, sanitary or hospital articles,
| | articles of apparel and clothing accessories, or paper pulp, paper,
| | cellulose wadding or webs of cellulose fibres
185. | 4819 (except 4819 10, 4819 | All Goods (other than Cartons, boxes and cases of, –
| 20) | (a) corrugated paper or paper board; or
| | (b) non-corrugated paper or paper board)
186. | 4820 | Registers, account books, order books, receipt books, letter pads,
| | memorandum pads, diaries and similar articles, blotting-pads, binders
| | (loose-leaf or other), folders, file covers, manifold business forms,
| | interleaved carbon sets and other articles of stationary, of paper or
| | paperboard; and book covers, of paper or paperboard [other than note
| | books and exercise books]
187. | 4821 | Paper or paperboard labels of all kinds, whether or not printed
188. | 4822 | Bobbins, spools, cops and similar supports of paper pulp, paper or
| | paperboard (whether or not perforated or hardened)
189. | 4823 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres,
| | cut to size or shape; other articles of paper pulp, paper, paperboard,
| | cellulose wadding or webs of cellulose fibres [other than paper pulp
| | moulded trays, Braille paper, Kites, Paper mache articles]
190. | 4906 00 00 | Plans and drawings for architectural, engineering, industrial,
| | commercial, topographical or similar purposes, being originals drawn by
| | hand; hand-written texts; photographic reproductions on sensitised paper
| | and carbon copies of the foregoing
191. | 4907 | Unused postage, revenue or similar stamps of current or new issue in the
| | country in which they have, or will have, a recognised face value;
| | stamp-impressed paper; banknotes; cheque forms; stock, share or bond
| | certificates and similar documents of title (other than Duty Credit
| | Scrips); Cheques, loose or in book form
192. | 4908 | Transfers (decalcomanias).
193. | 4909 | Printed or illustrated postcards; printed cards bearing personal greetings,
| | messages or announcements, whether or not illustrated, with or without
| | envelopes or trimmings.
194. | 4910 | Calendars of any kind, printed, including calendar blocks.
195. | 4911 | Other printed matter, including printed pictures and photographs; such
| | as Trade advertising material, Commercial catalogues and the like,
| | printed Posters, Commercial catalogues, Printed inlay cards, Pictures,
| | designs and photographs, Plan and drawings for architectural
| | engineering, industrial, commercial, topographical or similar purposes
| | reproduced with the aid of computer or any other devices.
196. | 5601 22 00 | Cigarette Filter rods
197. | 61 | Articles of apparel and clothing accessories, knitted or crocheted, of sale
| | value exceeding Rs. 2500 per piece
198. | 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of
| | sale value exceeding Rs. 2500 per piece
199. | 63 [other than 6309] | Other made-up textile articles, sets of sale value exceeding Rs. 2500 per
| | piece [other than worn clothing and other worn articles; rags]
200. | 3923 or 6305 | Woven and non-woven bags and sacks of polyethylene or polypropylene
| | strips or the like, whether or not laminated, of a kind used for packing of
| | goods
201. | 6305 32 00 | Flexible intermediate bulk containers
202. | 6401 | Waterproof footwear with outer soles and uppers of rubber or of plastics,
| | the uppers of which are neither fixed to the sole nor assembled by
| | stitching, riveting, nailing, screwing, plugging or similar processes
203. | 6402 | Other footwear with outer soles and uppers of rubber or plastics
204. | 6403 | Footwear with outer soles of rubber, plastics, leather or composition
| | leather and uppers of leather
205. | 6404 | Footwear with outer soles of rubber, plastics, leather or composition
| | leather and uppers of textile materials
206. | 6405 | Other footwear
207. | 6406 | Parts of footwear (including uppers whether or not attached to soles
| | other than outer soles); removable in-soles, heel cushions and similar
| | articles; gaiters, leggings and similar articles, and parts thereof
208. | 6501 | Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor
| | with made brims; plateaux and manchons (including slit manchons), of
| | felt [other than textile caps]
209. | 6502 | Hat-shapes, plaited or made by assembling strips of any material, neither
| | blocked to shape, nor with made brims, nor lined, nor trimmed
210. | 6504 00 00 | Hats and other headgear, plaited or made by assembling strips of any
| | material, whether or not lined or trimmed
211. | 6505 | Other headgear, knitted or crocheted, or made up from lace, felt or other
| | textile fabric, in the piece (but not in strips), whether or not lined or
| | trimmed; hair-nets of any material, whether or not lined or trimmed
212. | 6506 | Other headgear, whether or not lined or trimmed
213. | 6507 | Head-bands, linings, covers, hat foundations, hat frames, peaks and
| | chinstraps, for headgear
214. | 6702 | Artificial flowers, foliage and fruit and parts thereof; articles made of
| | artificial flowers, foliage or fruit
215. | 6703 | Wool or other animal hair or other textile materials, prepared for use in
| | making wigs or the like
216. | 6704 | Wigs, false beards, eyebrows and eyelashes, switches and the like, of
| | human or animal hair or of textile materials; articles of human hair not
| | elsewhere specified or included
217. | 6801 | Setts, curbstones and flagstones, of natural stone (except slate)
218. | 6802 | Worked monumental or building stone (except slate) and articles
| | thereof, other than goods of heading 6801; mosaic cubes and the like, of
| | natural stone (including slate), whether or not on a backing; artificially
| | coloured granules, chippings and power, of natural stone (including
| | slate) [other than statues, statuettes, pedestals; high or low reliefs,
| | crosses, figures of animals, bowls, vases, cups, cachou boxes, writing
| | sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other
| | ornamental goods essentially of stone][except the items covered in Sl.
| | No. 176 in Schedule I]
219. | 6803 | Worked slate and articles of slate or of agglomerated slate
220. | 6804 | Millstones, grindstones, grinding wheels and the like, without
| | frameworks, for grinding, sharpening, polishing, trueing or cutting, hand
| | sharpening or polishing stones, and parts thereof, of natural stone, of
| | agglomerated natural or artificial abrasives, or of ceramics, with or
| | without parts of other materials
221. | 6805 | Natural or artificial abrasive powder or grain, on a base of textile
| | material, of paper, of paperboard or of other materials, whether or not
| | cut to shape or sewn or otherwise made up
222. | 6806 | Slag wool, rock wool and similar mineral wools; exfoliated vermiculite,
| | expanded clays, foamed slag and similar expanded mineral materials;
| | mixtures and articles of heat-insulating, sound-insulating or sound-
| | absorbing mineral materials, other than those of heading 6811 or 6812 or
| | chapter 69
223. | 6807 | Articles of asphalt or of similar material (for example, petroleum
| | bitumen or coal tar pitch)
224. | 6808 | Panels, boards, tiles, blocks and similar articles of vegetable fibre, of
| | straw or of shavings, chips, particles, sawdust or other waste, of wood,
| | agglomerated with cement, plaster or other mineral binders
225. | 6809 | Articles of plaster or of compositions based on plaster; such as Boards,
| | sheets, panels, tiles and similar articles, not ornamented
226. | 6810 | Articles of cement, of concrete or of artificial stone, whether or not
| | reinforced
227. | 6811 | Articles of asbestos-cement, of cellulose fibre-cement or the like
228. | 6812 | Fabricated asbestos fibres; mixtures with a basis of asbestos or with a
| | basis of asbestos and magnesium carbonate; articles of such mixtures or
| | of asbestos (for example, thread, woven fabric, clothing, headgear,
| | footwear, gaskets), whether or not reinforced, other than goods of
| | heading 6811 or 6813
229. | 6813 | Friction material and articles thereof (for example, sheets, rolls, strips,
| | segments, discs, washers, pads), not mounted, for brakes, for clutches or
| | the like, with a basis of asbestos, of other mineral substances or of
| | cellulose, whether or not combined with textiles or other materials
230. | 6814 | Worked mica and articles of mica, including agglomerated or
| | reconstituted mica, whether or not on a support of paper, paperboard or
| | other materials
231. | 6815 | Articles of stone or of other mineral substances (including carbon fibres,
| | articles of carbon fibres and articles of peat), not elsewhere specified or
| | included [other than Fly ash bricks Fly ash aggregates; Fly ash blocks]
232. | 6901 | Blocks, tiles and other ceramic goods of siliceous fossil meals (for
| | example, kieselguhr, tripolite or diatomite) or of similar siliceous earths
233. | 6902 | Refractory bricks, blocks, tiles and similar refractory ceramic
| | constructional goods, other than those of siliceous fossil meals or similar
| | siliceous earths
234. | 6903 | Other refractory ceramic goods (for example, retorts, crucibles, muffles,
| | nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other
| | than those of siliceous fossil meals or of similar siliceous earths
235. | 6904 | Ceramic flooring blocks, support or filler tiles and the like
236. | 6905 | Chimney-pots, cowls, chimney liners, architectural ornaments and other
| | ceramic constructional goods
237. | 6906 | Ceramic pipes, conduits, guttering and pipe fittings
238. | 6907 | Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and
| | the like, whether or not on a backing; finishing ceramics
239. | 6909 | Ceramic wares for laboratory, chemical or other technical uses; ceramic
| | troughs, tubs and similar receptacles of a kind used in agriculture;
| | ceramic pots, jars and similar articles of a kind used for the conveyance
| | or packing of goods
240. | 6910 | Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water
| | closet pans, flushing cisterns, urinals and similar sanitary fixtures
241. | 6914 | Other ceramic articles
242. | 7002 | Glass in balls (other than microspheres of heading 70.18), rods or tubes,
| | unworked
243. | 7003 | Cast glass and rolled glass, in sheets or profiles, whether or not having
| | an absorbent, reflecting or non-reflecting layer, but not otherwise
| | worked
244. | 7004 | Drawn glass and blown glass, in sheets, whether or not having an
| | absorbent, reflecting or non-reflecting layer, but not otherwise worked
245. | 7005 | Float glass and surface ground or polished glass, in sheets, whether or
| | not having an absorbent, reflecting or non-reflecting layer, but not
| | otherwise worked
246. | 7006 00 00 | Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved,
| | drilled, enamelled or otherwise worked, but not framed or fitted with
| | other materials
247. | 7007 | Safety glass, consisting of toughened (tempered) or laminated glass
248. | 7008 | Multiple-walled insulating units of glass
249. | 7009 | Glass mirrors, whether or not framed, including rear-view mirrors
250. | 7010 | Carboys, bottles, flasks, jars, pots, phials, ampoules and other
| | containers, of glass, of a kind used for the conveyance or packing of
| | goods; preserving jars of glass; stoppers, lids and other closures, of glass
251. | 7011 | Glass envelopes (including bulbs and tubes), open, and glass parts
| | thereof, without fittings, for electric lamps and light sources, cathode
| | ray tube or the like
252. | 7013 | Glassware of a kind used for table, kitchen, toilet, office, indoor
| | decoration or similar purposes (other than that of heading 7010 or 7018)
253. | 7014 | Signalling glassware and optical elements of glass (other than those of
| | heading 7015), not optically worked
254. | 7015 | Clock or watch glasses and similar glasses, glasses for non-corrective
| | spectacles, curved, bent, hollowed or the like, not optically worked;
| | hollow glass spheres and their segments, for the manufacture of such
| | glasses
255. | 7016 | Paving blocks, slabs, bricks, squares, tiles and other articles of pressed
| | or moulded glass, whether or not wired, of a kind used for building or
| | construction purposes; glass cubes and other glass small wares, 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
256. | 7017 | Laboratory, hygienic or pharmaceutical glassware, whether or not
| | graduated or calibrated
257. | 7018 | Imitation pearls, imitation precious or semi-precious stones and similar
| | glass smallwares, and articles thereof other than imitation jewellery;
| | glass eyes other than prosthetic articles; statuettes and other ornaments
| | of lamp-worked glass, other than imitation jewellery; glass microspheres
| | not exceeding 1 mm in diameter
258. | 7019 | Glass fibres (including glass wool) and articles thereof (for example,
| | yarn, rovings, woven fabrics)
259. | 7020 | Other articles of glass [other than Globes for lamps and lanterns, Founts
| | for kerosene wick lamps, Glass chimneys for lamps and lanterns]
260. | 7201 | Pig iron and spiegeleisen in pigs, blocks or other primary forms
261. | 7202 | Ferro-alloys
262. | 7203 | Ferrous products obtained by direct reduction of iron ore and other
| | spongy ferrous products, in lumps, pellets or similar forms; iron having
| | a minimum purity by weight of 99.94%, in lumps, pellets or similar
| | forms
263. | 7204 | Ferrous waste and scrap; remelting scrap ingots of iron or steel
264. | 7205 | Granules and powders, of pig iron, spiegeleisen, iron or steel
265. | 7206 | Iron and non-alloy steel in ingots or other primary forms (excluding iron
| | of heading 7203)
266. | 7207 | Semi-finished products of iron or non-alloy steel
267. | 7208 to 7212 | All flat-rolled products of iron or non-alloy steel
268. | 7213 to 7215 | All bars and rods, of iron or non-alloy steel
269. | 7216 | Angles, shapes and sections of iron or non-alloy steel
270. | 7217 | Wire of iron or non-alloy steel
271. | 7218 | Stainless steel in ingots or other primary forms; semi-finished products
| | of stainless steel
272. | 7219, 7220 | All flat-rolled products of stainless steel
273. | 7221, 7222 | All bars and rods, of stainless steel
274. | 7223 | Wire of stainless steel
275. | 7224 | Other alloy steel in ingots or other primary forms; semi-finished
| | products of other alloy steel
276. | 7225, 7226 | All flat-rolled products of other alloy steel
277. | 7227, 7228 | All bars and rods of other alloy steel.
278. | 7229 | Wire of other alloy steel
279. | 7301 | Sheet piling of iron or steel, whether or not drilled, punched or made
| | from assembled elements; welded angles, shapes and sections, of iron or
| | steel
280. | 7302 | Railway or tramway track construction material of iron or steel, the
| | following: rails, check-rails and rack rails, switch blades, crossing frogs,
| | point rods and other crossing pieces, sleepers (cross-ties), fish-plates,
| | chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties
| | and other material specialized for jointing or fixing rails
281. | 7303 | Tubes, pipes and hollow profiles, of cast iron
282. | 7304 | Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron)
| | or steel
283. | 7305 | Other tubes and pipes (for example, welded, riveted or similarly closed),
| | having circular cross-sections, the external diameter of which exceeds
| | 406.4 mm, of iron or steel
284. | 7306 | Other tubes, pipes and hollow profiles (for example, open seam or
| | welded, riveted or similarly closed), of iron or steel
285. | 7307 | Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron
| | or steel
286. | 7308 | Structures (excluding prefabricated buildings of heading 94.06) and
| | parts of structures (for example, bridges and bridge-sections, lock-gates,
| | towers, lattice masts, roofs, roofing frame-works, doors and windows
| | and their frames and thresholds for doors, and shutters, balustrades,
| | pillars, and columns), of iron or steel; plates, rods, angles, shapes,
| | section, tubes and the like, prepared for using structures, of iron or steel
| | [other than transmission towers]
287. | 7309 | Reservoirs, tanks, vats and similar containers for any material (other
| | than compressed or liquefied gas), of iron or steel, of a capacity
| | exceeding 300 l, whether or not lined or heat-insulated, but not fitted
| | with mechanical or thermal equipment
288. | 7310 | Tanks, casks, drums, cans, boxes and similar containers, for any material
| | (other than compressed or liquefied gas), of iron or steel, of a capacity
| | not exceeding 300 l, whether or not lined or heat-insulated, but not fitted
| | with mechanical or thermal equipment, other than Milk cans made of
| | Iron or Steel
289. | 7311 | Containers for compressed or liquefied gas, of iron or steel
290. | 7312 | Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or
| | steel, not electrically insulated
291. | 7313 | Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or
| | not, and loosely twisted double wire, of a kind used for fencing, of iron
| | or steel
292. | 7314 | Cloth (including endless bands), grill, netting and fencing, of iron or
| | steel wire; expanded metal of iron or steel
293. | 7315 | Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81,
| | 7315 82, 7315 89, 7315 90
294. | 7316 | Anchors, grapnels and parts thereof, of iron or steel
295. | 7317 | Nails, tacks, drawing pins, corrugated nails, staples (other than those of
| | heading 8305) and similar articles, of iron or steel, whether or not with
| | heads of other material, but excluding such articles with heads of copper
296. | 7318 | Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter
| | pins, washers (including spring washers) and similar articles, of iron or
| | steel
297. | 7319 | 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
298. | 7320 | Springs and leaves for springs, of iron and steel
299. | 7321 | Stoves, ranges, grates, cookers (including those with subsidiary boilers
| | for central heating), barbecues, braziers, gas-rings, plate warmers and
| | similar non-electric domestic appliances, and parts thereof, of iron or
| | steel [other than Kerosene burners, kerosene stoves, wood burning
| | stoves of iron or steel, and solar cookers]
300. | 7322 | Radiators for central heating, not electrically heated, and parts thereof,
| | of iron or steel; air heaters and hot air distributors (including distributors
| | which can also distribute fresh or conditioned air), not electrically
| | heated, incorporating a motor-driven fan or blower, and parts thereof, of
| | iron or steel
301. | 7323 | Iron or steel wool; pot scourers and scouring or polishing pads, gloves
| | and the like, of iron or steel (other than Milk cans made of Iron or Steel)
302. | 7323 9410 | Ghamella
303. | 7324 | Sanitary ware and parts thereof, of iron and steel
304. | 7325 | Other cast articles of iron or steel
305. | 7326 | Other articles of iron or steel
306. | 7401 | Copper mattes; cement copper (precipitated copper)
307. | 7402 | Unrefined copper; copper anodes for electrolytic refining
308. | 7403 | Refined copper and copper alloys, unwrought
309. | 7404 | Copper waste and scrap
310. | 7405 | Master alloys of copper
311. | 7406 | Copper powders and flakes
312. | 7407 | Copper bars, rods and profiles
313. | 7408 | Copper wire
314. | 7409 | Copper plates, sheets and strip, of a thickness exceeding 0.15 mm
315. | 7410 | Copper foils
316. | 7411 | Copper tubes and pipes
317. | 7412 | Copper tube or pipe fittings (for example, couplings, elbows, sleeves)
318. | 7413 | Stranded wires and cables
319. | 7415 | Nails, tacks, drawing pins, staples (other than those of heading 8305)
| | 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
320. | 7418 | All goods (other than table, kitchen or other household articles of
| | copper; Utensils)
321. | 7419 | Other articles of copper (other than Brass Kerosene Pressure Stove)
322. | 7501 | Nickel mattes, nickel oxide sinters and other intermediate products of
| | nickel metallurgy
323. | 7502 | Unwrought nickel
324. | 7503 | Nickel waste and scrap
325. | 7504 | Nickel powders and flakes
326. | 7505 | Nickel bars, rods, profiles and wire
327. | 7506 | Nickel plates, sheets, strip and foil
328. | 7507 | Nickel tubes, pipes and tube or pipe fittings (for example, couplings,
| | elbows, sleeves)
329. | 7508 | Other articles of nickel
330. | 7601 | Unwrought Aluminium
331. | 7602 | Aluminium waste and scrap
332. | 7603 | Aluminium powders and flakes
333. | 7604 | Aluminium bars, rods and profiles
334. | 7605 | Aluminium wire
335. | 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm
336. | 7607 | Aluminium foil (whether or not printed or backed with paper,
| | paperboard, plastics or similar backing materials) of a thickness
| | (excluding any backing) not exceeding 0.2 mm
337. | 7608 | Aluminium tubes and pipes
338. | 7609 | Aluminium tube or pipe fittings (for example, couplings, elbows,
| | sleeves)
339. | 7610 | Aluminium structures (excluding prefabricated buildings of heading
| | 9406) and parts of structures (for example, bridges and bridge-sections,
| | towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and
| | columns); aluminium plates, rods, profiles, tubes and the like, prepared
| | for use in structures
340. | 7611 | Aluminium reservoirs, tanks, vats and similar containers, for any
| | material (other than compressed or liquefied gas), of a capacity
| | exceeding 300 l, whether or not lined or heat-insulated, but not fitted
| | with mechanical or thermal equipment
341. | 7612 | Aluminium casks, drums, cans, boxes, etc., other than Milk cans made
| | of Aluminium
342. | 7613 | Aluminium containers for compressed or liquefied gas
343. | 7614 | Stranded wires, cables, plaited bands and the like, of aluminium, not
| | electrically insulated
344. | 7615 | All goods (other than table, kitchen or other household articles, of
| | aluminium; Utensils, Milk cans made of Aluminium)
345. | 7616 | Other articles of aluminium
346. | 7801 | Unwrought lead
347. | 7802 | Lead waste and scrap
348. | 7804 | Lead plates, sheets, strip and foil; lead powders and flakes
349. | 7806 | Other articles of lead (including sanitary fixtures and Indian lead seals)
350. | 7901 | Unwrought zinc
351. | 7902 | Zinc waste and scrap
352. | 7903 | Zinc dust, powders and flakes
353. | 7904 | Zinc bars, rods, profiles and wire
354. | 7905 | Zinc plates, sheets, strip and foil
355. | 7907 | Other articles of zinc including sanitary fixtures
356. | 8001 | Unwrought tin
357. | 8002 | Tin waste and scrap
358. | 8003 | Tin bars, rods, profiles and wire
359. | 8007 | Other articles of tin
360. | 8101 to 8112 | Other base metals, namely, Tungsten, Molybdenum, Tantalum,
| | Magnesium, Cobalt mattes, and other intermediate products of cobalt
| | metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony,
| | Manganese, Beryllium, chromium, germanium, vanadium, gallium,
| | hafnium, indium, niobium (columbium), rhenium and thallium, and
| | articles thereof, including waste and scrap
361. | 8113 | Cermets and articles thereof, including waste and scrap
362. | 8202 | Hand saws; blades for saws of all kinds (including slitting, slotting or
| | toothless saw blades)
363. | 8203 | Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal
| | cutting shears, pipe-cutters, bolt croppers, perforating punches and
| | similar hand tools
364. | 8204 | Hand-operated spanners and wrenches (including torque meter wrenches
| | but not including tap wrenches); interchangeable spanner sockets, with
| | or without handles
365. | 8205 | Hand tools (including glaziers' diamonds), not elsewhere specified or
| | included; blow lamps; vices, clamps and the like, other than accessories
| | for and parts of, machine-tools or water-jet cutting machines; anvils;
| | portable forges; hand or pedal-operated grinding wheels with
| | frameworks
366. | 8206 | Tools of two or more of the headings 8202 to 8205, put up in sets for
| | retail sale
367. | 8207 | Interchangeable tools for hand tools, whether or not power-operated, or
| | for machine-tools (for example, for pressing, stamping, punching,
| | tapping, threading, drilling, boring, broaching, milling, turning or screw
| | driving), including dies for drawing or extruding metal, and rock drilling
| | or earth boring tools
368. | 8208 | Knives and cutting blades, for machines or for mechanical appliances
369. | 8209 | Plates, sticks, tips and the like for tools, unmounted, of cermets
370. | 8210 00 00 | Hand-operated mechanical appliances, weighing 10 kg or less, used in
| | the preparation, conditioning or serving of food or drink
371. | 8211 | Knives with cutting blades, serrated or not (including pruning knives),
| | other than knives of heading 8208, and blades therefor
372. | 8212 | Razors and razor blades (including razor blade blanks in strips)
373. | 8213 00 00 | Scissors, tailors' shears and similar shears, and blades therefor
374. | 8214 | Other articles of cutlery (for example, hair clippers, butchers' or kitchen
| | cleavers, choppers and mincing knives); manicure or pedicure sets and
| | instruments including nail files [other than pencil sharpeners]
375. | 8215 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives,
| | sugar tongs and similar kitchen or tableware
376. | 8301 | Padlocks and locks (key, combination or electrically operated), of base
| | metal; clasps and frames with clasps, incorporating locks, of base metal;
| | keys for any of the foregoing articles, of base metal
377. | 8302 | Base metal mountings, fittings and similar articles suitable for furniture,
| | doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests,
| | caskets or the like; base metal hat-racks, hat-pegs, brackets and similar
| | fixtures; castors with mountings of base metal; automatic door closers of
| | base metal
378. | 8303 | Armoured or reinforced safes, strong-boxes and doors and safe deposit
| | lockers for strong-rooms, cash or deed boxes and the like, of base metal
379. | 8304 | Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays,
| | office-stamp stands and similar office or desk equipment, of base metal,
| | other than office furniture of heading 9403
380. | 8305 | Fittings for loose-leaf binders or files, letter clips, letter corners, paper
| | clips, indexing tags and similar office articles, of base metal; staples in
| | strips (for example, for offices, upholstery, packaging), of base metal
381. | 8307 | Flexible tubing of base metal, with or without fittings
382. | 8308 | Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets
| | and the like, of base metal, of a kind used for clothing or clothing
| | accessories, footwear, jewellery, wrist watches, books, awnings, leather
| | goods, travel goods or saddlery or for other made up articles; tubular or
| | bifurcated rivets, of base metal; beads and spangles, of base metal
383. | 8309 | Stoppers, caps and lids (including crown corks, screw caps and pouring
| | stoppers), capsules for bottles, threaded bungs, bung covers, seals and
| | other packing accessories, of base metal
384. | 8310 | Sign-plates, name-plates, address-plates and similar plates, numbers,
| | letters and other symbols, of base metal, excluding those of heading
| | 9405
385. | 8311 | Wire, rods, tubes, plates, electrodes and similar products, of base metal
| | or of metal carbides, coated or cored with flux material, of a kind used
| | for soldering, brazing, welding or deposition of metal or of metal
| | carbides; wire and rods, of agglomerated base metal powder, used for
| | metal spraying
386. | 84 | Parts suitable for use solely or principally with fixed Speed Diesel
| | Engines of power not exceeding 15HP
387. | 84 or 85 | Parts suitable for use solely or principally with power driven pumps
| | primarily designed for handling water, namely, centrifugal pumps
| | (horizontal and vertical), deep tube-well turbine pumps, submersible
| | pumps, axial flow and mixed flow vertical pumps
388. | 8401 | Nuclear reactors; machinery and apparatus for isotopes separation
389. | 8402 | Steam or other vapour generating boilers (other than central heating hot
| | water boilers capable also of producing low pressure steam); super-
| | heated water boilers
390. | 8403 | Central heating boilers other than those of heading 8402
391. | 8404 | Auxiliary plant for use with boilers of heading 8402 or 8403 (for
| | example, economisers, super-heaters, soot removers, gas recoverers);
| | condensers for steam or other vapour power units
392. | 8405 | Producer gas or water gas generators, with or without their purifiers;
| | acetylene gas generators and similar water process gas generators, with
| | or without their purifiers
393. | 8406 | Steam turbines and other vapour turbines
394. | 8407 | Spark-ignition reciprocating or rotary internal combustion piston engine
| | [other than aircraft engines]
395. | 8408 | Compression-ignition internal combustion piston engines (diesel or
| | semi-diesel engines)
396. | 8409 | Parts suitable for use solely or principally with the engines of heading
| | 8407 or 8408
397. | 8410 | Hydraulic turbines, water wheels, and regulators therefor
398. | 8411 | Turbo-jets, turbo-propellers and other gas turbines [other than aircraft
| | engines]
399. | 8412 | Other engines and motors (Reaction engines other than turbo jets,
| | Hydraulic power engines and motors, Pneumatic power engines and
| | motors, other parts) [other than wind turbine or engine]
400. | 8413 | (a) Concrete pumps [8413 40 00]; (b) other rotary positive displacement
| | pumps [8413 60]; (c) Power driven pumps primarily designed for
| | handling water, namely, centrifugal pumps (horizontal and vertical),
| | deep tube-well turbine pumps, submersible pumps, axial flow and mixed
| | flow vertical pumps]; 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]
401. | 8414 | Air or vacuum pumps, air or other gas compressors and fans;
| | ventilating or recycling hoods incorporating a fan, whether or not
| | fitted with filters; Gas-tight biological safety cabinets, whether or
| | not fitted with filters[other than bicycle pumps, other hand pumps
| | and parts of air or vacuum pumps and compressors of bicycle
| | pumps]
402. | 8414 20 10 | Bicycles pumps
403. | 8414 90 12 | Parts of air or vacuum pumps and compressors of bicycle pumps
404. | 8415 | Air-conditioning machines, comprising a motor-driven fan and elements
| | for changing the temperature and humidity, including those machines in
| | which the humidity cannot be separately regulated
405. | 8416 | Furnace burners for liquid fuel, for pulverised solid fuel or for gas;
| | mechanical stokers, including their mechanical grates, mechanical ash
| | dischargers and similar appliances
406. | 8417 | Industrial or laboratory furnaces and ovens, including incinerators, non-
| | electric
407. | 8418 | Refrigerators, freezers and other refrigerating or freezing equipment,
| | electric or other; heat pumps other than air conditioning machines of
| | heading 8415
408. | 8419 [other than 8419 12] | Machinery, plant or laboratory equipment, whether or not electrically
| | heated (excluding furnaces, ovens and other equipment of heading
| | 8514), for the treatment of materials by a process involving a change of
| | temperature such as heating, cooking, roasting, distilling, rectifying,
| | sterilising, pasteurising, steaming, drying, evaporating, vaporising,
| | condensing or cooling, other than machinery or plant of a kind used for
| | domestic purposes; instantaneous or storage water heaters, non-electric
| | [other than Solar water heater and system]
409. | 8420 | Calendering or other rolling machines, other than for metals or glass,
| | and cylinders therefor [other than Hand operated rubber roller]
410. | 8421 | Centrifuges, including centrifugal dryers; filtering or purifying
| | machinery and apparatus, for liquids or gases
411. | 8422 | Dish washing machines, household [8422 11 00] and other [8422 19 00];
| | Machinery for cleaning or drying bottles or other containers; machinery
| | for filling, closing, sealing or labelling bottles, cans, boxes, bags or other
| | containers; machinery for capsuling bottles, jars, tubes and similar
| | containers; other packing or wrapping machinery (including heat-shrink
| | wrapping machinery); machinery for aerating beverages
412. | 8423 | Weighing machinery (excluding balances of a sensitivity of 5
| | centigrams or better), including weight operated counting or checking
| | machines; weighing machine weights of all kinds
413. | 8424 | Mechanical appliances (whether or not hand-operated) for projecting,
| | dispersing or spraying liquids or powders; fire extinguishers, whether or
| | not charged; spray guns and similar appliances; steam or sand blasting
| | machines and similar jet projecting machines [other than sprinklers; drip
| | irrigation systems including laterals; mechanical sprayer; nozzles for
| | drip irrigation equipment or nozzles for sprinklers]
414. | 8425 | Pulley tackle and hoists other than skip hoists; winches and capstans;
| | jacks
415. | 8426 | Ship’s derricks; cranes including cable cranes; mobile lifting frames,
| | straddle carriers and works trucks fitted with a crane
416. | 8427 | Fork-lift trucks; other works trucks fitted with lifting or handling
| | equipment
417. | 8428 | Other lifting, handling, loading or unloading machinery (for example,
| | lifts, escalators, conveyors, teleferics)
418. | 8429 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers,
| | mechanical shovels, excavators, shovel loaders, tamping machines and
| | road rollers
419. | 8430 | Other moving, grading, levelling, scraping, excavating, tamping,
| | compacting, extracting or boring machinery, for earth, minerals or ores;
| | piledrivers and pile-extractors; snow-ploughs and snow-blowers
420. | 8431 | Parts suitable for use solely or principally with the machinery of
| | headings 8425 to 8430
421. | 8433 | Machines for cleaning, sorting or grading eggs, fruit or other
| | agricultural produce, other than machinery of heading 8437; parts
| | thereof [8433 90 00]
422. | 8434 | Milking machines and dairy machinery
423. | 8435 | Presses, crushers and similar machinery used in the manufacture of
| | wine, cider, fruit juices or similar beverages
424. | 8437 | Machines for cleaning, sorting or grading, seed, grain or dried
| | leguminous vegetables; machinery used in milling industry or for the
| | working of cereals or dried leguminous vegetables other than farm
| | type machinery and parts thereof
425. | 8438 | Machinery, not specified or included elsewhere in this Chapter, for
| | the industrial preparation or manufacture of food or drink, other
| | than machinery for the extraction or preparation of animal or fixed
| | vegetable or microbial fats or oils
426. | 8439 | Machinery for making pulp of fibrous cellulosic material or for making
| | or finishing paper or paperboard
427. | 8440 | Book-binding machinery, including book-sewing machines
428. | 8441 | Other machinery for making up paper pulp, paper or paperboard,
| | including cutting machines of all kinds
429. | 8442 | Machinery, apparatus and equipment (other than the machines of
| | headings 8456 to 8465) for preparing or making plates, printing
| | components; plates, cylinders and lithographic stones, prepared for
| | printing purposes (for example, planed, grained or polished)
430. | 8443 | Printing machinery used for printing by means of plates, cylinders and
| | other printing components of heading 8442; other printers, copying
| | machines and facsimile machines, whether or not combined; parts and
| | accessories thereof
431. | 8444 | Machines for extruding, drawing, texturing or cutting man-made textile
| | materials
432. | 8445 | Machines for preparing textile fibres; spinning, doubling or twisting
| | machines and other machinery for producing textile yarns; textile reeling
| | or winding (including weft-winding) machines and machines for
| | preparing textile yarns for use on the machines of heading 8446 or 8447
433. | 8446 | Weaving machines (looms)
434. | 8447 | Knitting machines, stitch-bonding machines and machines for making
| | gimped yarn, tulle, lace, embroidery, trimmings, braid or net and
| | machines for tufting
435. | 8448 | Auxiliary machinery for use with machines of heading 8444, 8445, 8446
| | or 8447 (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)
436. | 8449 | Machinery for the manufacture or finishing of felt or nonwovens in the
| | piece or in shapes, including machinery for making felt hats; blocks for
| | making hats
437. | 8450 | Household or laundry-type washing machines, including machines
| | which both wash and dry
438. | 8451 | Machinery (other than machines of heading 8450) for washing, cleaning,
| | wringing, drying, ironing, pressing (including fusing presses), bleaching,
| | dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics
| | or made up textile articles and machines for applying the paste to the
| | base fabric or other support used in the manufacture of floor covering
| | such as linoleum; machines for reeling, unreeling, folding, cutting or
| | pinking textile fabrics
439. | 8453 | Machinery for preparing, tanning or working hides, skins or leather or
| | for making or repairing footwear or other articles of hides, skins or
| | leather, other than sewing machines
440. | 8454 | Converters, ladles, ingot moulds and casting machines, of a kind used in
| | metallurgy or in metal foundries
441. | 8455 | Metal-rolling mills and rolls therefor
442. | 8456 | Machine-tools for working any material by removal of material, by laser
| | or other light or photon beam, ultrasonic, electro-discharge, electro-
| | chemical, electron beam, ionic-beam or plasma arc processes
443. | 8457 | Machining centres, unit construction machines (single station) and
| | multi-station transfer machines, for working metal
444. | 8458 | Lathes (including turning centres) for removing metal
445. | 8459 | Machine-tools (including way-type unit head machines) for drilling,
| | boring, milling, threading or tapping by removing metal, other than
| | lathes (including turning centres) of heading 8458
446. | 8460 | Machine-tools for deburring, sharpening, grinding, honing, lapping,
| | polishing or otherwise finishing metal, or cermets by means of grinding
| | stones, abrasives or polishing products, other than gear cutting, gear
| | grinding or gear finishing machines of heading 8461
447. | 8461 | Machine-tools for planing, shaping, slotting, broaching, gear cutting,
| | gear grinding or gear finishing, sawing, cutting-off and other machine-
| | tools working by removing metal or cermets, not elsewhere specified or
| | included
448. | 8462 | Machine-tools (including presses) for working metal by forging,
| | hammering or die forging (excluding rolling mills); Machine-tools
| | (including presses, slitting lines and cut-to-length lines) for working
| | metal by bending, folding, straightening, flattening, shearing,
| | punching, notching or nibbling (excluding draw-benches); Presses for
| | working metal or metal carbides, not specified above
449. | 8463 | Other machine-tools for working metal, or cermets, without removing
| | material
450. | 8464 | Machine-tools for working stone, ceramics, concrete, asbestos-cement or
| | like mineral materials or for cold working glass
451. | 8465 | Machine-tools (including machines for nailing, stapling, glueing or
| | otherwise assembling) for working wood, cork, bone, hard rubber, hard
| | plastics or similar hard materials
452. | 8466 | Parts and accessories suitable for use solely or principally with the
| | machines of headings 8456 to 8465 including work or tool holders, self-
| | opening dieheads, dividing heads and other special attachments for the
| | machines; tool holders for any type of tool, for working in the hand
453. | 8467 | Tools for working in the hand, pneumatic, hydraulic or with self-
| | contained electric or non-electric motor
454. | 8468 | Machinery and apparatus for soldering, brazing or welding, whether or
| | not capable of cutting, other than those of heading 8515; gas-operated
| | surface tempering machines and appliances
455. | 8470 | Calculating machines and pocket-size data recording, reproducing and
| | displaying machines with calculating functions; accounting machines,
| | postage-franking machines, ticket-issuing machines and similar
| | machines, incorporating a calculating device; cash registers
456. | 8471 | Automatic data processing machines and units thereof; magnetic or
| | optical readers, machines for transcribing data onto data media in coded
| | form and machines for processing such data, not elsewhere specified or
| | included
457. | 8472 | Other office machines (for example, hectograph or stencil duplicating
| | machines, addressing machines, automatic banknote dispensers, coin
| | sorting machines, coin counting or wrapping machines, pencil
| | sharpening machines, perforating or stapling machines) [other than
| | Braille typewriters, electric or non-electric]
458. | 8473 | Parts and accessories (other than covers, carrying cases and the like)
| | suitable for use solely or principally with machines of headings 8470 to
| | 8472
459. | 8474 | Machinery for sorting, screening, separating, washing, crushing,
| | grinding, mixing or kneading earth, stone, ores or other mineral
| | substances, in solid (including powder or paste) form; machinery for
| | agglomerating, shaping or moulding solid mineral fuels, ceramic paste,
| | unhardened cements, plastering materials or other mineral products in
| | powder or paste form; machines for forming foundry moulds of sand
460. | 8475 | Machines for assembling electric or electronic lamps, tubes or valves or
| | flashbulbs, in glass envelopes; machines for manufacturing or hot
| | working glass or glassware
461. | 8476 | Automatic goods-vending machines (for example, postage stamps,
| | cigarette, food or beverage machines), including money changing
| | machines
462. | 8477 | Machinery for working rubber or plastics or for the manufacture of
| | products from these materials, not specified or included elsewhere in
| | this Chapter
463. | 8478 | Machinery for preparing or making up tobacco, not specified or included
| | elsewhere in this chapter
464. | 8479 | Machines and mechanical appliances having individual functions, not
| | specified or included elsewhere in this Chapter [other than Composting
| | Machines]
465. | 8480 | Moulding boxes for metal foundry; mould bases; moulding patterns;
| | moulds for metal (other than ingot moulds), metal carbides, glass,
| | mineral materials, rubber or plastics
466. | 8481 | Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks,
| | vats or the like, including pressure-reducing valves and thermostatically
| | controlled valves
467. | 8482 | Ball bearing, Roller Bearings
468. | 8483 | Transmission shafts (including cam shafts and crank shafts) and cranks;
| | bearing housings and plain shaft bearings; gears and gearing; ball or
| | roller screws; gear boxes and other speed changers, including torque
| | converters; flywheels and pulleys, including pulley blocks; clutches and
| | shaft couplings (including universal joints)
469. | 8484 | Gaskets and similar joints of metal sheeting combined with other
| | material or of two or more layers of metal; sets or assortments of gaskets
| | and similar joints, dissimilar in composition, put up in pouches,
| | envelopes or similar packings; mechanical seals
470. | 8485 | Machines for Additive Manufacturing
471. | 8486 | Machines and apparatus of a kind used solely or principally for the
| | manufacture of semiconductor boules or wafers, semiconductor devices,
| | electronic integrated circuits or flat panel displays; machines and
| | apparatus specified in Note 11(C) to this Chapter; parts and accessories
472. | 8487 | Machinery parts, not containing electrical connectors, insulators, coils,
| | contacts or other electrical features not specified or included elsewhere
| | in this chapter
473. | 84 or 85 | E-waste
| | Explanation.- For the purpose of this entry, E-waste means electrical
| | and electronic equipment listed in Schedule I of the E-Waste
| | (Management) Rules, 2016 (published in the Gazette of India vide
| | G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if
| | discarded as waste by the consumer or bulk consumer
474. | 8501 | Electric motors and generators (excluding generating sets)
475. | 8502 | Electric generating sets and rotary converters
476. | 8503 | Parts suitable for use solely or principally with the machines of heading
| | 8501 or 8502
477. | 8504 | Electrical transformers, static converters (for example, rectifiers) and
| | inductors other than charger or charging station for Electrically operated
| | vehicles
478. | 8505 | Electro-magnets; permanent magnets and articles intended to become
| | permanent magnets after magnetisation; electro-magnetic or permanent
| | magnet chucks, clamps and similar holding devices; electro-magnetic
| | couplings, clutches and brakes; electro-magnetic lifting heads
479. | 8506 | Primary cells and primary batteries
480. | 8507 | Electric accumulators, including separators therefor, whether or not
| | rectangular (including square)
481. | 8508 | Vacuum cleaners
482. | 8509 | Electro-mechanical domestic appliances, with self-contained electric
| | motor, other than vacuum cleaners of heading 8508
483. | 8510 | Shavers, hair clippers and hair-removing appliances, with self-contained
| | electric motor
484. | 8511 | Electrical ignition or starting equipment of a kind used for spark-ignition
| | or compression-ignition internal combustion engines (for example,
| | ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and
| | glow plugs, starter motors); generators (for example, dynamos,
| | alternators) and cut-outs of a kind used in conjunction with such engines
485. | 8512 | Electrical lighting or signalling equipment (excluding articles of heading
| | 8539), windscreen wipers, defrosters and demisters, of a kind used for
| | cycles or motor vehicles
486. | 8513 | Portable electric lamps designed to function by their own source of
| | energy (for example, dry batteries, accumulators, magnetos), other than
| | lighting equipment of heading 8512
487. | 8514 | Industrial or laboratory electric furnaces and ovens (including those
| | functioning by induction or dielectric loss); other industrial or laboratory
| | equipment for the heat treatment of materials by induction or dielectric
| | loss
488. | 8515 | Electric (including electrically heated gas), laser or other light or photo
| | beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering,
| | brazing or welding machines and apparatus, whether or not capable of
| | cutting; electric machines and apparatus for hot spraying of metals or
| | cermets
489. | 8516 | Electric instantaneous or storage water heaters and immersion heaters;
| | electric space heating apparatus and soil heating apparatus; electro-
| | thermic hairdressing apparatus (for example, hair dryers, hair curlers,
| | curling tong heaters) and hand dryers; electric smoothing irons; other
| | electro-thermic appliances of a kind used for domestic purposes [other
| | than solar cookers]; electric heating resistors, other than those of
| | heading 8545
490. | 8517 | All goods
491. | 8518 | Microphones and stands therefore; loudspeakers, whether or not
| | mounted in their enclosures; headphones and earphones, whether or not
| | combined with a microphone, and sets consisting of a microphone and
| | one or more loudspeakers; audio-frequency electric amplifiers; electric
| | sound amplifier set
492. | 8519 | Sound recording or reproducing apparatus
493. | 8521 | Video recording or reproducing apparatus, whether or not incorporating
| | a video tuner
494. | 8522 | Parts and accessories suitable for use solely or principally with the
| | apparatus of headings 8519 or 8521
495. | 8523 | Discs, tapes, solid-state non-volatile storage devices, "smart cards" and
| | other media for the recording of sound or of other phenomena, whether
| | or not recorded, including matrices and masters for the production of
| | discs, but excluding products of Chapter 37
496. | 8524 | Flat Panel Display Modules, Whether or Not Incorporating
| | Touch-Sensitive Screens
497. | 8525 | Closed-circuit television (CCTV), transmission apparatus for radio-
| | broadcasting or television, whether or not incorporating reception
| | apparatus or sound recording or reproducing apparatus; television
| | cameras, digital cameras and video camera recorders [other than
| | two-way radio (Walkie talkie) used by defense, police and
| | paramilitary forces, etc.]
498. | 8526 | Radar apparatus, radio navigational aid apparatus and radio remote
| | control apparatus
499. | 8527 | Reception apparatus for radio-broadcasting, whether or not combined, in
| | the same housing, with sound recording or reproducing apparatus or a
| | clock
500. | 8528 | Television set (including LCD or LED television), Computer Monitors,
| | Set top Box for Television; monitors and projectors, not incorporating
| | television reception apparatus, reception apparatus for television,
| | whether or not incorporating radio-broadcast receivers or sound or video
| | recording or reproducing apparatus
501. | 8529 | Parts suitable for use solely or principally with the apparatus of headings
| | 8525 to 8528
502. | 8530 | Electrical signalling, safety or traffic control equipment for railways,
| | tramways, roads, inland waterways, parking facilities, port installations
| | or airfields (other than those of heading 8608)
503. | 8531 | Electric sound or visual signalling apparatus (for example, bells, sirens,
| | indicator panels, burglar or fire alarms), other than those of heading
| | 8512 or 8530
504. | 8532 | Electrical capacitors, fixed, variable or adjustable (pre-set)
505. | 8533 | Electrical resistors (including rheostats and potentiometers), other than
| | heating resistors
506. | 8534 00 00 | Printed Circuits
507. | 8535 | Electrical apparatus for switching or protecting electrical circuits, or for
| | making connections to or in electrical circuits (for example, switches,
| | fuses, lightning arresters, voltage limiters, surge suppressors, plugs and
| | other connectors, junction boxes), for a voltage exceeding 1,000 volts
508. | 8536 | Electrical apparatus for switching or protecting electrical circuits, or for
| | making connections to or in electrical circuits (for example, switches,
| | relays, fuses, surge suppressors, plugs, sockets, lampholders, and other
| | connectors, junction boxes), for a voltage not exceeding 1,000 volts:
| | connectors for optical fibres, optical fibre bundles or cables
509. | 8537 | Boards, panels, consoles, desks, cabinets and other bases, equipped with
| | two or more apparatus of heading 8535 or 8536, for electric control or
| | the distribution of electricity, including those incorporating instruments
| | or apparatus of chapter 90, and numerical control apparatus, other than
| | switching apparatus of heading 8517
510. | 8538 | Parts suitable for use solely or principally with the apparatus of headings
| | 8535, 8536 or 8537
511. | 8539 | Electrical Filament or discharge lamps including sealed beam lamp units
| | and ultra-violet or infra-red lamps; arc lamps
512. | 8540 | Thermionic, cold cathode or photo-cathode valves and tubes (for
| | example, vacuum or vapour or gas filled valves and tubes, mercury arc
| | rectifying valves and tubes, cathode-ray tubes, television camera tubes)
513. | 8541 | Semiconductor Devices (for example, Diodes, Transistors,
| | Semiconductor Based Transducers); Photosensitive Semiconductor
| | devices; Light-Emitting Diodes (LED), whether or not assembled with
| | other Light-Emitting Diodes (LED); mounted piezo-electric crystals
514. | 8542 | Electronic integrated circuits
515. | 8543 | Electrical machines and apparatus, having individual functions, not
| | specified or included elsewhere in this Chapter
516. | 8544 | Insulated (including enamelled or anodised) wire, cable (including co-
| | axial cable) and other insulated electric conductors, whether or not fitted
| | with connectors; optical fibre cables, made up of individually sheathed
| | fibres, whether or not assembled with electric conductors or fitted with
| | connectors
517. | 8545 | Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and
| | other articles of graphite or other carbon, with or without metal, of a
| | kind used for electrical purposes
518. | 8546 | Electrical insulators of any material
519. | 8547 | Insulating fittings for electrical machines, appliances or equipment,
| | being fittings wholly of insulating material apart from any minor
| | components of metal (for example, threaded sockets) incorporated
| | during moulding solely for the purposes of assembly, other than
| | insulators of heading 8546; electrical conduit tubing and joints therefor,
| | of base metal lined with insulating material
520. | 8548 00 00 | Electrical parts of machinery or apparatus, not specified or included
| | elsewhere in Chapter 85
521. | 8549 | Electrical and electronic waste and scrap
522. | 8601 | Rail locomotives powered from an external source of electricity or by
| | electric accumulators.
523. | 8602 | Other rail locomotives; locomotive tenders; such as Diesel electric
| | locomotives, Steam locomotives and tenders thereof
524. | 8603 | Self-propelled railway or tramway coaches, vans and trucks, other than
| | those of heading 8604.
525. | 8604 | Railway or tramway maintenance or service vehicles, whether or not
| | self-propelled (for example, workshops, cranes, ballast tampers, track
| | liners, testing coaches and track inspection vehicles)
526. | 8605 | Railway or tramway passenger coaches, not self-propelled; luggage
| | vans, post office coaches and other special purpose railway or tramway
| | coaches, not self-propelled (excluding those of heading 8604)
527. | 8606 | Railway or tramway goods vans and wagons, not self-propelled
528. | 8607 | Parts of railway or tramway locomotives or rolling-stock; such as
| | Bogies, bissel-bogies, axles and wheels, and parts thereof.
529. | 8608 | Railway or tramway track fixtures and fittings; mechanical (including
| | electro-mechanical) signalling, safety or traffic control equipment for
| | railways, tramways, roads, inland waterways, parking facilities, port
| | installations or airfields; parts of the foregoing.
530. | 8609 | Containers (including containers for the transport of fluids) specially
| | designed and equipped for carriage by one or more modes of transport
| | [including refrigerated containers]
531. | 8701 | Road tractors for semi-trailers of engine capacity more than 1800 cc
532. | 8702 | Motor vehicles for the transport of ten or more persons, including the
| | driver [including buses for use in public transport, which exclusively run
| | on Bio-fuels]
533. | 8702 or 8703 | Motor vehicles cleared as ambulances duly fitted with all the fitments,
| | furniture and accessories necessary for an ambulance from the factory
| | manufacturing such motor vehicles
534. | 8703 21 or 8703 | Petrol, Liquefied petroleum gases (LPG) or compressed natural gas
| 22 | (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.
535. | 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.
536. | 8703 | Following motor vehicles of length not exceeding 4000 mm, namely: -
| | (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas
| | (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b)
| | Diesel driven vehicles of engine capacity not exceeding 1500 cc for
| | persons with orthopedic physical disability, subject to the condition that
| | an officer not below the rank of Deputy Secretary to the Government of
| | India in the Department of Heavy Industries certifies that the said goods
| | shall be used by the persons with orthopedic physical disability in
| | accordance with the guidelines issued by the said Department
537. | 8703 | Three wheeled vehicles
538. | 8703 40, 8703 60 | Following Vehicles, with both spark-ignition internal combustion
| | reciprocating piston engine and electric motor as motors for
| | propulsion;
| | (a) Motor vehicles cleared as ambulances duly fitted with all the
| | fitments, furniture and accessories necessary for an ambulance
| | from the factory manufacturing such motor vehicles
| | (b) Three wheeled vehicles
| | (c) Motor vehicles of engine capacity not exceeding 1200cc and of
| | length not exceeding 4000 mm
| | 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
539. | 8703 50, 8703 70 | Following Vehicles, with both compression-ignition internal
| | combustion piston engine [diesel-or semi diesel] and electric motor as
| | motors for propulsion;
| | (a) Motor vehicles cleared as ambulances duly fitted with all the
| | fitments, furniture and accessories necessary for an ambulance
| | from the factory manufacturing such motor vehicles
| | (b) Three wheeled vehicles
| | (c) Motor vehicles of engine capacity not exceeding 1500 cc and of
| | length not exceeding 4000 mm
| | 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
540. | 8704 | Motor vehicles for the transport of goods, including Refrigerated motor
| | vehicles
541. | 8705 | Special purpose motor vehicles, other than those principally designed for
| | the transport of persons or goods (for example, breakdown lorries, crane
| | lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper
| | lorries, spraying lorries, mobile workshops, mobile radiological unit)
542. | 8706 | Chassis fitted with engines, for the motor vehicles of headings 8701 to
| | 8705
543. | 8707 | Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
544. | 8708 | Parts and accessories of the motor vehicles of headings 8701 to 8705
| | [other than specified parts of tractors]
545. | 8709 | Works trucks, self-propelled, not fitted with lifting or handling
| | equipment, of the type used in factories, warehouses, dock areas or
| | airports for short distance transport of goods; tractors of the type used on
| | railway station platforms; parts of the foregoing vehicles
546. | 8711 | Motorcycles (including mopeds) and cycles fitted with an auxiliary
| | motor not exceeding 350 cc, with or without side-cars; side-cars
547. | 8714 | Parts and accessories of vehicles of heading 8711
548. | 8715 | Baby carriages and parts thereof
549. | 8716 | Trailers and semi-trailers; other vehicles, not mechanically propelled;
| | parts thereof [other than Self-loading or self-unloading trailers for
| | agricultural purposes, and Hand propelled vehicles (e.g. hand carts,
| | rickshaws and the like); animal drawn vehicles]
550. | 8801 | Balloons and dirigibles, gliders and other non-powered aircraft
551. | 8804 | Parachutes (including dirigible parachutes and paragliders) and
| | rotochutes; parts thereof and accessories thereto and parts thereof
552. | 8805 | Aircraft launching gear, deck arrestor or similar gear; ground flying
| | trainers and parts thereof
553. | 8807 | Parts of goods of heading 8801
554. | 8903 | Rowing boats and canoes
555. | 8908 00 00 | Vessels and other floating structures for breaking up
556. | 9001 | Optical fibres and optical fibre bundles; optical fibre cables other than
| | those of heading 8544; sheets and plates of polarising material; prisms,
| | mirrors and other optical elements, of any material, unmounted, other
| | than such elements of glass not optically worked
557. | 9002 | Lenses, prisms, mirrors and other optical elements, of any material,
| | mounted, being parts of or fittings for instruments or apparatus, other
| | than such elements of glass not optically worked [other than intraocular
| | lens]
558. | 9004 | Spectacles [other than corrective]; Goggles [other than corrective]
559. | 9005 | Binoculars, monoculars, other optical telescopes, and mountings
| | therefor; other astronomical instruments and mountings therefor, but not
| | including instruments for radio-astronomy
560. | 9006 | Photographic (other than cinematographic) cameras; photographic
| | flashlight apparatus and flashbulbs other than discharge lamps of
| | heading 8539
561. | 9007 | Cinematographic cameras and projectors, whether or not incorporating
| | sound recording or reproducing apparatus
562. | 9008 | Image projectors, other than cinematographic; photographic (other than
| | cinematographic) enlargers and reducers
563. | 9010 | Apparatus and equipment for photographic (including cinematographic)
| | laboratories, not specified or included elsewhere in this Chapter;
| | negatoscopes; projection screens
564. | 9011 | Compound optical microscopes, including those for photomicrography,
| | cinephotomicrography or microprojection
565. | 9012 | Microscopes other than optical microscopes; diffraction apparatus
566. | 9013 | Lasers, other than Laser Diodes; other Optical Appliances and
| | Instruments, not specified or included elsewhere in this Chapter
567. | 9014 | Direction finding compasses; other navigational instruments and
| | appliances
568. | 9015 | Surveying (including photogrammetrical surveying), hydrographic,
| | oceanographic, hydrological, meteorological or geophysical instruments
| | and appliances, excluding compasses; rangefinders
569. | 9016 | Balances of a sensitivity of 5 cg or better, with or without weights
570. | 9017 | Drawing, marking-out or mathematical calculating instruments (for
| | example, drafting machines, pantographs, protractors, drawing sets,
| | slide rules, disc calculators); instruments for measuring length, for use
| | in the hand (for example, measuring rods and tapes, micrometers,
| | callipers), not specified or included elsewhere in this chapter
571. | 9022 | Apparatus based on the use of X-rays or of alpha, beta, gamma or
| | other ionizing radiations [other than those for medical, surgical,
| | dental or veterinary uses], including radiography or radiotherapy
| | apparatus, X-ray tubes and other X-ray generators, high tension
| | generators, control panels and desks, screens, examinations or
| | treatment tables, chairs and the like
572. | 9023 | Instruments, apparatus and models, designed for demonstrational
| | purposes (for example, in education or exhibitions), unsuitable for other
| | uses
573. | 9024 | Machines and appliances for testing the hardness, strength,
| | compressibility, elasticity or other mechanical properties of materials
| | (for example, metals, wood, textiles, paper, plastics)
574. | 9025 | Hydrometers and similar floating instruments, thermometers,
| | pyrometers, barometers, hygrometers and psychrometers, recording or
| | not, and any combination of these instruments [other than thermometers
| | for medical, surgical, dental or veterinary usage]
575. | 9026 | Instruments and apparatus for measuring or checking the flow, level,
| | pressure or other variables of liquids or gases (for example, flow meters,
| | level gauges, manometers, heat meters), excluding instruments and
| | apparatus of heading 9014, 9015, 9028 or 9032
576. | 9027 | Instruments and apparatus for physical or chemical analysis (for
| | example, polarimeters, refractometers, spectrometers, gas or smoke
| | analysis apparatus); instruments and apparatus for measuring or
| | checking viscosity, porosity, expansion, surface tension or the like;
| | instruments and apparatus for measuring or checking quantities of heat,
| | sound or light (including exposure meters); microtomes [other than
| | instruments and apparatus for medical, surgical, dental or veterinary
| | uses for physical or chemical analysis]
577. | 9028 | Gas, liquid or electricity supply or production meters, including
| | calibrating meters therefor
578. | 9029 | Revolution counters, production counters, taximeters, mileometers,
| | pedometers and the like; speed indicators and tachometers, other than
| | those of heading 9014 or 9015; stroboscopes
579. | 9030 | Oscilloscopes, spectrum analysers and other instruments and apparatus
| | for measuring or checking electrical quantities, excluding meters of
| | heading 9028; instruments and apparatus for measuring or detecting
| | alpha, beta, gamma, X-ray, cosmic or other ionising radiations
580. | 9031 | Measuring or checking instruments, appliances and machines, not
| | specified or included elsewhere in this Chapter; profile projectors
581. | 9032 | Automatic regulating or controlling instruments and apparatus
582. | 9033 | Parts and accessories (not specified or included elsewhere in this
| | Chapter) for machines, appliances, instruments or apparatus of Chapter
| | 90
583. | 9101 | Wrist-watches, pocket-watches and other watches, including stop-
| | watches, with case of precious metal or of metal clad with precious
| | metal
584. | 9102 | Wrist-watches, pocket-watches and other watches, including stop
| | watches, other than those of heading 9101
585. | 9103 | Clocks with watch movements, excluding clocks of heading 9104
586. | 9104 | Instrument panel clocks and clocks of a similar type for vehicles,
| | aircraft, spacecraft or vessels
587. | 9105 | Other clocks
588. | 9106 | Time of day recording apparatus and apparatus for measuring, recording
| | or otherwise indicating intervals of time, with clock or watch movement
| | or with synchronous motor (for example, time-registers, time-recorders)
589. | 9107 | Time switches with clock or watch movement or with synchronous
| | motor
590. | 9108 | Watch movements, complete and assembled
591. | 9109 | Clock movements, complete and assembled
592. | 9110 | Complete watch or clock movements, unassembled or partly assembled
| | (movement sets); incomplete watch or clock movements, assembled;
| | rough watch or clock movements
593. | 9111 | Watch cases and parts thereof
594. | 9112 | Clock cases and cases of a similar type for other goods of this chapter,
| | and parts thereof
595. | 9113 | Watch straps, watch bands and watch bracelets, and parts thereof
596. | 9114 | Other clock or watch parts
Schedule III– 20%
S. No. | Chapter / Heading / Sub- | Description of Goods
| heading / Tariff item |
(1) | (2) | (3)
1. | 2202 10 | All goods (including aerated waters), containing added sugar or other
| | sweetening matter or flavoured
2. | 2202 91 00, 2202 99 90 | Other non-alcoholic beverages [other than those specified in Schedule I
| | of this notification]
3. | 2202 99 90 | Caffeinated Beverages
4. | 2202 | Carbonated beverages of fruit drink or carbonated beverages with fruit
| | juice
5. | 8703 | Motor cars and other motor vehicles principally designed for the
| | transport of persons (other than those of heading 8702), including station
| | wagons and racing cars, but excluding the goods mentioned against S.
| | Nos., 533, 534, 535, 536, 537, 538 and 539 of Schedule II.
6. | 8703 40, 8703 60 | Motor vehicles with both spark-ignition internal combustion
| | reciprocating piston engine and electric motor as motors for propulsion,
| | of engine capacity exceeding 1200cc or of length 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.
7. | 8703 50, 8703 70 | Motor vehicles with both compression- ignition internal combustion
| | piston engine [diesel-or semi diesel] and electric motor as motors for
| | propulsion, of engine capacity exceeding 1500 cc or of length 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.
8. | 8711 | Motorcycles of engine capacity exceeding 350 cc
9. | 8802 | Aircrafts for personal use
10. | 8903 | Yachts and other vessels for pleasure or sports
11. | 9302 | Revolvers and pistols, other than those of heading 9303 or 9304
12. | 9614 | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and
| | parts thereof
13. | Any Chapter | Specified actionable claim;
| | Explanation: ―specified actionable claim‖ as defined in section
| | 2(102A) of the CGST Act, 2017 means the actionable claim involved
| | in or by way of –
| | (i) betting;
| | (ii) casinos;
| | (iii) gambling;
| | (iv) horse racing;
| | (v) lottery; or
| | (vi) online money gaming;
Schedule IV– 1.5%
S. No. | Chapter / Heading / | Description of Goods
| Sub-heading / Tariff |
| item |
(1) | (2) | (3)
1. | 7101 | Pearls, natural or cultured, whether or not worked or graded but not strung,
| | mounted or set; pearls, natural or cultured, temporarily strung for convenience
| | of transport
2. | 7105 | Dust and powder of natural or synthetic precious or semi-precious stones
3. | 7106 | Silver (including silver plated with gold or platinum), unwrought or in semi-
| | manufactured forms, or in powder form
4. | 7107 | Base metals clad with silver, not further worked than semi-manufactured
5. | 7108 | Gold (including gold plated with platinum) unwrought or in semi-
| | manufactured forms, or in powder form
6. | 7109 | Base metals or silver, clad with gold, not further worked than semi-
| | manufactured
7. | 7110 | Platinum, unwrought or in semi-manufactured forms, or in powder form
8. | 7111 | Base metals, silver or gold, clad with platinum, not further worked than semi-
| | manufactured
9. | 7112 | Waste and scrap of precious metal or of metal clad with precious metal; other
| | waste and scrap containing precious metal or precious metal compounds, of a
| | kind used principally for the recovery of precious metal.
10. | 7113 | Articles of jewellery and parts thereof, of precious metal or of metal clad with
| | precious metal
11. | 7114 | Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious
| | metal or of metal clad with precious metal
12. | 7115 | Other articles of precious metal or of metal clad with precious metal
13. | 7116 | Articles of natural or cultured pearls, precious or semi-precious stones
| | (natural, synthetic or reconstructed)
14. | 7117 | Imitation jewellery [other than bangles of lac/shellac]
15. | 7118 | Coin
Schedule V – 0.125%
S. No. | Chapter / Heading / | Description of Goods
| Sub-heading / Tariff |
| item |
(1) | (2) | (3)
1. | 7102 | Rough diamonds or simply sawn diamonds, industrial or non-industrial
2. | 7103 | Precious stones (other than diamonds) and semi-precious stones, whether or not
| | worked or graded but not strung, mounted or set; ungraded precious stones
| | (other than diamonds) and semi-precious stones, temporarily strung for
| | convenience of transport
3. | 7104 | Synthetic or reconstructed precious or semi-precious stones [other than
| | diamonds], whether or not worked or graded but not strung, mounted or set;
| | ungraded synthetic or reconstructed precious or semi-precious stones [other than
| | diamonds], temporarily strung for convenience of transport; synthetic or
| | reconstructed diamonds, unworked or simply sawn or roughly shaped
Schedule VI – 0.75%
S. No. | Chapter / Heading / | Description of Goods
| Sub-heading / Tariff |
| item |
(1) | (2) | (3)
1. | 7102 | Goods other than those specified against S. No. 1 in Schedule V
2. | 7104 | Goods other than those specified against S. No. 3 in Schedule V
Schedule VII – 14%
S. No. | Chapter / Heading / | Description of Goods
| Sub-heading / Tariff |
| item |
(1) | (2) | (3)
1. | 2106 90 20 | Pan masala
2. | 2401 | Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]
3. | 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
4. | 2403 | Other manufactured tobacco and manufactured tobacco substitutes;
| | ―homogenised‖ or ―reconstituted‖ tobacco; tobacco extracts and essences
| | (including biris)
5. | 2404 11 00 | Products containing tobacco or reconstituted tobacco and intended for
| | inhalation without combustion
6. | 2404 19 00 | Products containing tobacco or nicotine substitutes and intended for
| | inhalation without combustion
Explanation.— For the purposes of this notification,—
(a) the expressions, -
(i) "unit container" means a package, whether large or small (for example, tin, can, box, jar, bo
ttle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, w
hich is indicated on such package;
(ii) ―pre-packaged and labelled‖ means all commodities that are intended for retail sale and containing
not more than 25 kg or 25 litre, which are ―pre-packed‖ as defined in clause (l) of section 2 of the
Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or
a label securely affixed thereto is required to bear the declarations under the provisions of the Legal
Metrology Act, 2009 (1 of 2010) and the rules made thereunder;
(iii) "tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, sub-
heading, heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51
of 1975);
(b) the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far
as may be, apply to the interpretation of this notification;
(c) the words and expressions used and not defined in this notification, but defined in the Central Goods
and Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and
the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as
assigned to them in those Acts.
2. This notification shall come into force with effect from the 22nd day of September, 2025.
[F. No. CBIC-190341/188/2025-TRU]
DHEERAJ SHARMA, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.