Updated GST Rates

1

01012100, 010129

Live horses

12%

5%

1

0401

Ultra-High Temperature (UHT) milk

5%

Nil

2

0402 91 10, 0402 99 20

Condensed milk

12%

5%

3

0405

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

12%

5%

4

0406

Cheese

12%

5%

5

0406

Chena or paneer, pre-packaged and labelled

5%

Nil

6

0801

Brazil nuts, dried, whether or not Shelled or Peeled

12%

5%

7

0802

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

12%

5%

8

0804

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

12%

5%

9

0805

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

12%

5%

10

0813

Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or  dried fruits of Chapter 8 (other than dried tamarind)

12%

5%

11

1107

Malt, whether or not roasted

18%

5%

12

1108

Starches; inulin

12%

5%

13

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

18%

5%

14

1404 90 10

Bidi wrapper leaves (tendu)

18%

5%

15

1404 90 50

Indian katha

18%

5%

16

1501

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

12%

5%

17

1502

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

12%

5%

18

1503   

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

12%

5%

19

1504

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

12%

5%

20

1505

Wool grease and fatty substances derived therefrom (including lanolin)

12%

5%

21

1506

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

12%

5%

22

1516

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

12%

5%

23

1517

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

12%

5%

24

1517 10

All goods i.e. Margarine, Linoxyn

18%

5%

25

1518

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

12%

5%

26

1520 00 00

Glycerol, crude; glycerol waters and glycerol lyes

18%

5%

27

1521

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

18%

5%

28

1522

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

18%

5%

29

1601

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

12%

5%

30

1602

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

12%

5%

31

1603

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

12%

5%

32

1604

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

12%

5%

33

1605

Crustaceans, molluscs and other aquatic invertebrates prepared or preserved

12%

5%

34

1701 91, 1701 99

All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes

12%

5%

35

1702

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

18%

5%

36

1704

Sugar boiled confectionery

12%

5%

37

1704

Sugar confectionery

18%

5%

38

1804

Cocoa butter, fat and oil

18%

5%

39

1805

Cocoa powder, not containing added sugar or sweetening matter

18%

5%

40

1806

Chocolates and other food preparations containing cocoa

18%

5%

41

1901 [other than 1901 20 00]

Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included

18%

5%

42

1902

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

12%

5%

43

1904 [other than 1904 10 20]

All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes, Fortified Rice Kernel (FRK)

18%

5%

44

1905

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

18%

5%

45

1905 90 30

Extruded or expanded products, savoury or salted

12%

5%

46

1905

Pizza bread

5%

Nil

47

1905 or 2106

Khakhra, chapathi or roti

5%

Nil

48

2001

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

12%

5%

49

2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

12%

5%

50

2003

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

12%

5%

51

2004

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

12%

5%

52

2005

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

12%

5%

53

2006

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

12%

5%

54

2007

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

12%

5%

55

2008

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

12%

5%

56

2009

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

12%

5%

57

2009 89 90

Tender coconut water, pre-packaged and labelled

12%

5%

58

2101 11, 2101 12 00

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

18%

5%

59

2101 20

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

18%

5%

60

2101 30

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

12%

5%

61

2102

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

12%

5%

62

2103

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

12%

5%

63

2104

Soups and broths and preparations therefor; homogenised composite food preparations

18%

5%

64

2105 00 00

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

18%

5%

65

2106

Paratha, parotta and other Indian breads by any name called

18%

Nil

66

2106

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

12%

5%

67

2106 90

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

12%

5%

68

2106 90 20

Pan masala*

28%

40%

69

2106 90 91

Diabetic foods

12%

5%

70

2106

Food preparations not elsewhere specified or included

18%

5%

71

2201

Drinking water packed in 20 litre bottles

12%

5%

72

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured

18%

5%

73

2202 10

All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured

28%

40%

74

2202 91 00,

2202 99

Other non-alcoholic beverages

18%

40%

75

2202 99

Plant-based milk drinks, ready for direct consumption as beverages

18%

5%

76

2202 99 10

Soya milk drinks

12%

5%

77

2202 99 20

Fruit  pulp  or  fruit  juice  based  drinks  (other  than  Carbonated  Beverages  of  Fruit  Drink  or Carbonated Beverages with Fruit Juice)

12%

5%

78

2202

Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice

28%

40%

79

 2202 99 30

Beverages containing milk

12%

5%

80

2202 99 90

Caffeinated Beverages

28%

40%

81

2401*

Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]

28%

40%

82

2402*

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

28%

40%

83

2403*

Bidis

28%

18%

84

2403*

Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences

28%

40%

85

2404 11 00*

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

28%

40%

86

2404 19 00*

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

28%

40%

87

2515 12 10

Marble and travertine blocks

12%

5%

88

2516

Granite blocks

12%

5%

89

2523

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

28%

18%

90

2701

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

5%

18%

91

2702

Lignite, whether or not agglomerated, excluding jet

5%

18%

92

2703

Peat (including peat litter), whether or not agglomerated

5%

18%

93

28

Anaesthetics

12%

5%

94

28

Potassium Iodate

12%

5%

95

28

Steam

12%

5%

96

2801 20

Iodine

12%

5%

97

2804 40 10

Medical grade oxygen

12%

5%

98

2807

Sulphuric acid

18%

5%

99

2808

Nitric acid

18%

5%

100

2814

Ammonia

18%

5%

101

2847

Medicinal grade hydrogen peroxide

12%

5%

102

28 or 38

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

12%

5%

103

29 or 380893

Gibberellic acid

12%

5%

104

29061110

Natural menthol

12%

5%

105

29061110, 30, 3301

Following goods from natural menthol namely:

12%

5%

106

29061190

Other than natural menthol

12%

18%

107

29061190, 30, 3301

Following goods made from other than natural menthol, namely:

12%

18%

108

30

The following drugs and medicines

5%

Nil

109

30

The following drugs and medicines

12%

Nil

110

30

All Drugs and medicines including:

12%

5%

111

3001

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

12%

5%

112

3002

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

12%

5%

113

3003

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

12%

5%

114

3004

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

12%

5%

115

3005

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

12%

5%

116

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]

12%

5%

117

3304

Talcum powder, Face powder

18%

5%

118

3305

Hair oil, shampoo

18%

5%

119

3306

Dental floss, toothpaste

18%

5%

120

33061010

Tooth powder

12%

5%

121

3307

Shaving cream, shaving lotion, aftershave lotion

18%

5%

122

33074100

Odoriferous preparations which operate by burning (other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani)

12%

18%

123

3401

Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes

18%

5%

124

3406

Candles, tapers and the like

12%

5%

125

3406

Handcrafted candles

12%

5%

126

3503

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

18%

5%

127

3505

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

18%

5%

128

3605 00 10

All goods-safety matches

12%

5%

129

3701

Photographic plates and film for x-ray for medical use

12%

5%

130

3705

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

12%

5%

131

3706

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

12%

5%

132

3808

The following Bio-pesticides, namely -

1 Bacillus thuringiensis var. israelensis

2 Bacillus thuringiensis var. kurstaki

3 Bacillus thuringiensis var. galleriae

4 Bacillus sphaericus

5 Trichoderma viride

6 Trichoderma harzianum

7 Pseudomonas fluoresens

8 Beauveriabassiana

9 NPV of Helicoverpaarmigera

10 NPV of Spodopteralitura

11 Neem based pesticides

12 Cymbopogan

12%

5%

133

3818

Silicon wafers

12%

5%

134

3822

All diagnostic kits and reagents

12%

5%

135

3826

Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel)

12%

18%

136

3926

Feeding bottles; Plastic beads

12%

5%

137

4007

Latex Rubber Thread

12%

5%

138

4011

Rear tractor tyres and rear tractor tyre tubes

18%

5%

139

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]

28%

18%

140

4011 70 00

Tyre for tractors

18%

5%

141

4013 90 49

Tube for tractor tyres

18%

5%

142

4014

Nipples of feeding bottles

12%

5%

143

4015

Surgical rubber gloves or medical examination rubber gloves

12%

5%

144

4016

Erasers

5%

Nil

145

4016

Rubber bands

12%

5%

146

4107

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

12%

5%

147

4112

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

12%

5%

148

4113

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

12%

5%

149

4114

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

12%

5%

150

4115

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

12%

5%

151

4202 22,4202 29,

4202 31 10,

4202 31 90,

4202 32,4202 39

Handicraft- Handbags           including         pouches            and      purses; jewellery box

12%

5%

152

 4202 22 20

Hand bags and shopping bags, of cotton

12%

5%

153

 4202 22 30

Hand bags and shopping bags, of jute

12%

5%

154

4203

Gloves specially designed for use in sports

12%

5%

155

44, 68, 83

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

12%

5%

156

44 or any
Chapter

The following goods, namely: —

12%

5%

157

4404

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

12%

5%

158

4405

Wood wool; wood flour

12%

5%

159

4406

Railway or tramway sleepers (cross-ties) of wood

12%

5%

160

4408

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

12%

5%

161

4409

Bamboo flooring

12%

5%

162

4414

Handicraft- Wooden  frames for painting, photographs,

mirrors etc

12%

5%

163

4415

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

12%

5%

164

4416,

4421 99 90

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

12%

5%

165

4416

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

12%

5%

166

4417

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

12%

5%

167

 4418

Bamboo wood building joinery

12%

5%

168

4419

Tableware and Kitchenware of wood

12%

5%

169

4420

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

12%

5%

170

4420

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

12%

5%

171

4421

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

12%

5%

172

4502 00 00

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

12%

5%

173

4503

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

12%

5%

174

4503 90 90

4504 90

Handicraft- Art ware of cork [including articles of sholapith]

12%

5%

175

4504

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

12%

5%

176

4701

Mechanical wood pulp

12%

5%

177

4702

Chemical wood pulp, dissolving grades

12%

18%

178

4703

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

12%

5%

179

4704

Chemical wood pulp, sulphite, other than dissolving grades

12%

5%

180

4705

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

12%

5%

181

4706

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

12%

5%

182

4802

Uncoated paper and paperboard used for exercise book, graph book, laboratory notebook and notebooks

12%

Nil

183

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 notebook and notebooks]

12%

18%

184

4802

Hand-made paper and paperboard

12%

5%

185

4804

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

12%

18%

186

4805

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

12%

18%

187

4806 20 00

Greaseproof papers

12%

18%

188

4806 40 10

Glassine papers

12%

18%

189

4807

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

12%

18%

190

4808

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

12%

18%

191

4810

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

12%

18%

192

4817 30

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

12%

5%

193

4819 10, 4819 20

Cartons, boxes and cases of,-

12%

5%

194

4820

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

12%

Nil

195

4823

Paper pulp moulded trays

12%

5%

196

48

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

12%

5%

197

48

Paper Sacks/Bags and bio degradable bags

18%

5%

198

4905

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

12%

Nil

199

5401

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

12%

5%

200

5402, 5403, 5404, 5405, 5406

Synthetic or artificial filament yarns

12%

5%

201

5402, 5404, 5406

All goods

18%

5%

202

5403, 5405, 5406

All goods

18%

5%

203

5501, 5502

Synthetic or artificial filament tow

18%

5%

204

5503, 5504, 5506, 5507

Synthetic or artificial staple fibres

18%

5%

205

5505

Waste of manmade fibres

18%

5%

206

5508

Sewing thread of manmade staple fibres

12%

5%

207

5509, 5510, 5511

Yarn of manmade staple fibres

12%

5%

208

5601

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

12%

5%

209

5602

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

12%

5%

210

5603

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

12%

5%

211

5604

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

12%

5%

212

5605

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

12%

5%

213

5606

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

12%

5%

214

5607

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

12%

5%

215

5609

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

12%

5%

216

5701

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

12%

5%

217

5702

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

12%

5%

218

5703

Carpets and other textile floor coverings (including Turf), tufted, whether or not made up

12%

5%

219

5704

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

12%

5%

220

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

12%

5%

221

5802

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

12%

5%

222

5803

Gauze, other than narrow fabrics of heading 5806

12%

5%

223

5804

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

12%

5%

224

5805

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

12%

5%

225

5807

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

12%

5%

226

5808

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

12%

5%

227

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

12%

5%

228

5810

Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like

12%

5%

229

5811

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

12%

5%

230

5901

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

12%

5%

231

5902

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

12%

5%

232

5903

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

12%

5%

233

5904

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

12%

5%

234

5905

Textile wall coverings

12%

5%

235

5906

Rubberised textile fabrics, other than those of heading 5902

12%

5%

236

5907

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

12%

5%

237

5908

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

12%

5%

238

5909

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

12%

5%

239

5910

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

12%

5%

240

5911

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

12%

5%

241

6117, 6214

Handmade/hand embroidered    shawls 

12%

5%

242

61

Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece

12%

18%

243

62

Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece

12%

18%

244

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]

12%

18%

245

64

Footwear of sale value not exceeding Rs.2500 per pair

12%

5%

246

6501

Textile caps

12%

5%

247

6505

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

12%

5%

248

6601

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

12%

5%

249

6602

Whips, riding-crops and the like

12%

5%

250

6603

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

12%

5%

251

6701

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

12%

5%

252

68

Sand lime bricks or Stone inlay work

12%

5%

253

6802

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

12%

5%

254

6802

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

stand)

12%

5%

255

68159990

Handicraft -Stone art ware, stone inlay work

12%

5%

256

6909

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

12%

5%

257

6911

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

12%

5%

258

6912

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

12%

5%

259

691200 10, 6912 00 20

Handicraft-Tableware and kitchenware of clay and terracotta, other clay articles

12%

5%

260

6913

Handicraft-Statues and other ornamental articles

12%

5%

261

6913 90 00

Handicraft-Statuettes & other ornamental ceramic articles (incl blue potteries)

12%

5%

262

7009 92 00

Handicraft-Ornamental framed mirrors

12%

5%

263

7015 10

Glasses for corrective spectacles and flint buttons

12%

5%

264

7018 90 10

Handicraft-Glass statues [other than those of crystal]

12%

5%

265

7020 00 90

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

12%

5%

266

7020

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

12%

5%

267

7310 or 7326

Mathematical boxes, geometry boxes and colour boxes

12%

5%

268

7310, 7323, 7612, or 7615

Milk cans made of Iron, Steel, or Aluminium

12%

5%

269

7317

Animal shoe nails

12%

5%

270

7319

Sewing needles

12%

5%

271

7321 or 8516

Solar cookers

12%

5%

272

7321

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

12%

5%

273

7323

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

12%

5%

274

7326 90 99

Handicraft -Art ware of iron

12%

5%

275

7418

Table, kitchen or other household articles of copper; Utensils

12%

5%

276

7419 80 30

Brass Kerosene Pressure Stove

12%

5%

277

7419 80

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

12%

5%

278

7615

Table, kitchen or other household articles of aluminium;

Utensils

12%

5%

279

7616 99 90

Handicraft -Aluminium art ware

12%

5%

280

8214

Pencil sharpeners

12%

Nil

281

8306

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

12%

5%

282

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.

12%

5%

283

8401

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

12%

5%

284

8407

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

28%

18%

285

8408

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

28%

18%

286

8408

Fixed Speed Diesel Engines of power not exceeding 15HP

12%

5%

287

8408 20 20

Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor

18%

5%

288

8409

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

28%

18%

289

8413

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

28%

18%

290

8413 81 90

Hydraulic Pumps for Tractors

18%

5%

291

8414 20 20

Other hand pumps

12%

5%

292

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

28%

18%

293

8419 12

Solar water heater and system

12%

5%

294

8420

 Hand operated rubber roller

12%

5%

295

8422

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

28%

18%

296

8424

Nozzles for drip irrigation equipment or nozzles for sprinklers

12%

5%

297

8424

Sprinklers; drip irrigation system including laterals; mechanical sprayers

12%

5%

298

8432

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

12%

5%

299

8433

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

12%

5%

300

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

12%

5%

301

8452

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

12%

5%

302

8479

Composting Machines

12%

5%

303

8507

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

28%

18%

304

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

28%

18%

305

8525 60

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

12%

5%

306

8528

Television sets (including LCD and LED television); Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus, set top box for television and Television set (including LCD and LED television). 

28%

18%

307

87

Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology

12%

5%

308

8701

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

12%

5%

309

8701

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

28%

18%

310

8702

Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels which is already at 18%]

28%

18%

311

 8703

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars, other than those mentioned at Sr. Nos. 313, 314, 315, 316,317 and 319 of above table [wherein 28% to 18% is mentioned ]

28%

40%

312

8703

Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm.

28%

18%

313

8703

Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm.

28%

18%

314

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

28%

18%

315

8703

Three wheeled vehicles

28%

18%

316

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 not exceeding 1200cc and of length not exceeding 4000 mm

28%

18%

317

870340, 870360

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

28%

40%

318

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 not exceeding 1500 cc and of length not exceeding 4000 mm

28%

18%

319

870350, 870370

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 1500cc or of length exceeding 4000 mm

28%

40%

320

8704

Motor vehicles for the transport of goods [other than Refrigerated motor vehicles which is already at 18%]

28%

18%

321

8706

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

28%

18%

322

8707

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

28%

18%

323

8708

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

28%

18%

324

8708

Following parts of tractors namely:

18%

5%

325

8708 10 10

Bumpers and parts thereof for tractors

18%

5%

326

8708 30 00

Brakes assembly and its parts thereof for tractors

18%

5%

327

8708 40 00

Gear boxes and parts thereof for tractors

18%

5%

328

8708 50 00

Transaxles and its parts thereof for tractors

18%

5%

329

8708 70 00

Road wheels and parts and accessories thereof for tractors

18%

5%

330

8708 91 00

1

Cooling system for tractor engine and parts thereof

18%

5%

331

8708 92 00

Silencer assembly for tractors and parts thereof

18%

5%

332

8708 93 00

Clutch assembly and its parts thereof for tractors

18%

5%

333

8708 94 00

Steering wheels and its parts thereof for tractor

18%

5%

334

8708 99 00

Hydraulic and its parts thereof for tractors

18%

5%

335

8708 99 00

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

18%

5%

336

8710

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

12%

5%

337

8711

Motorcycles of engine capacity (including  mopeds)  and  cycles  fitted  with  an auxiliary motor, with or without side-cars, of an engine capacity not exceeding 350cc; side cars

28%

18%

338

8711

Motor cycles of engine capacity exceeding 350 cc

28%

40%

339

8712

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

12%

5%

340

8714

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

12%

5%

341

8714

 Parts and accessories of vehicles of heading 8711

28%

18%

342

8716 20 00

Self-loading or self-unloading trailers for agricultural purposes

12%

5%

343

8716 80

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

12%

5%

344

8802

Aircraft for personal use.

28%

40%

345

8806

Unmanned aircrafts

28%/ 18%

5%

346

8903

Rowing boats and canoes

28%

18%

347

8903

Yacht and other vessels for pleasure or sports

28%

40%

348

90 or any other Chapter

Blood glucose monitoring system (Glucometer) and test strips

12%

5%

349

90 or any other Chapter

Patent Ductus Arteriousus / Atrial Septal Defect occlusion device

12%

5%

350

9001

Contact lenses; Spectacle lenses

12%

5%

351

 9003

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

12%

5%

352

9004

Spectacles, corrective [including goggles for correcting vision]

12%

5%

353

9018

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

12%

5%

354

9019

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

12%

5%

355

9020

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

12%

5%

356

9022

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

12%

5%

357

9025

Thermometers for medical, surgical, dental or veterinary usage

18%

5%

358

9027

Instruments and apparatus for medical, surgical, dental or veterinary uses for physical or chemical analysis.

18%

5%

359

9302

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

28%

40%

360

9401 20 00

Seats of a kind used for motor vehicles

28%

18%

361

  940150,

9403 80

Handicraft- Furniture of bamboo, rattan and cane

12%

5%

362

9403

Furniture wholly made of bamboo, cane or rattan

12%

5%

363

9404

Coir products [except coir mattresses]

12%

5%

364

9404

Products wholly made of quilted textile material not exceeding Rs.  2500 per piece

12%

5%

365

9404

Products wholly made of quilted textile material exceeding Rs.  2500 per piece

12%

18%

366

9404

Cotton quilts of sale value exceeding Rs. 2500 per piece

12%

18%

367

9405

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

12%

5%

368

940510

Handicraft-Handcrafted lamps (including panchloga lamp)

12%

5%

369

9503

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

12%

5%

370

9503

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

12%

5%

371

9504

Handicraft-Ganjifa card

12%

5%

372

9504

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

12%

5%

373

9506

Sports goods other than articles and equipment for general physical exercise

12%

5%

374

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

12%

5%

375

9601

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

12%

5%

376

9602

Handicraft -Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural

gums or natural resins, or of modelling pastes etc. (including articles of lac, shellac)

12%

5%

377

96032100

Tooth brushes including dental-plate brushes

18%

5%

378

9607

Slide fasteners and parts thereof

12%

5%

379

9608, 9609

Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalk and tailors’ chalk; chalk sticks

12%

Nil

380

9614

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

28%

40%

381

9615

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

12%

5%

382

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

All goods- napkins and napkin liners for babies, clinical diapers

12%

5%

383

9701

Handicraft-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 incl Mysore painting,      Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc.)

12%

5%

384

9702

Original engravings, prints and lithographs

12%

5%

385

9703

Handicraft -Original sculptures and statuary, in any material

12%

5%

386

9705

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

12%

5%

387

9706

Antiques of an age exceeding one hundred years

12%

5%

388

9804

All dutiable articles intended for personal use

28%

18%

389

9804

All Drugs and medicines intended for personal use

12%

5%

390

Any Chapter

Goods specified in the List required in connection with :

(1)       Petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis, or

(2)       Petroleum operations undertaken under specified contracts, or

(3)       Petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy, or

(4)       Petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP), or

(5)       Coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy.

12%

18%

1

61

Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs.  2500 per piece

1

62

Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece

2

63 (other than 63053200, 63053300, 6309)

Other made up textile articles, sets of sale value  not exceeding Rs. 2500 per piece

3

9404

Cotton quilts of sale value not exceeding Rs. 2500 per piece

1

64

Footwear of sale value exceeding Rs.2500 per pair

1.

49

Technical documentation in respect of goods exempted  under notification No. 19/ 2019-Customs dated 06.07.2019.

2.

71

Natural Cut and Polished Diamonds up to 25 cents (1/4 carats) imported under Diamond Imprest Authorization Scheme

3.

Any chapter

Works of art and antiques

4.

88, 8536

Flight Motion Simulator and its parts

5.

88, 8536

Target Motion Simulator and its parts

6.

Any chapter

Parts, sub-assemblies of HACFS

7.

84, 85

Low noise amplifier (Hermetic sealed), vent guide assembly-Return, vent guide assembly-supply, vent guide assembly-NBC for MRSAM system

8.

84, 85, 87, 90, 93

Parts and sub-assemblies of IADWS

9.

88

Military transport aircraft (C-130, C-295MW)

10.

89

Deep Submergence Rescue Vessel

11.

89

Unmanned Underwater vessels/platforms

12.

8807

Ejection Seats for fighter aircrafts

13.

8506

High performance batteries for drones and specialised equipment

14.

8525

Communication devices including software defined radios with component and accessories

15.

9019, 9020

Air diving, rebreather sets, diving systems, components and accessories

16.

89

Sonobuoys for naval air assets

17.

93

Ship launched missiles

18.

93

Rockets with calibre more than 100mm

19.

88

RPA (Remote Piloted Aircraft) for military use

20.

Any chapter

Parts, sub-assemblies, spares, accessories, tools, testing equipment, literature for goods like artillery weapons, rifles, aircrafts etc. except for 12.7mm SRCG, 155mm/45 Cal. Dhanush, L-70 Gun, 84mm RL Mk-III, AK-630 Naval Gun, Light machine gun, MAG Gun.

1

0401

Ultra-High Temperature (UHT) milk

1

0406

Chena or paneer, pre-packaged and labelled

2

1905

Pizza bread

3

1905 or 2106

Khakhra, chapathi or roti

4

2106

Paratha, parotta and other Indian breads by any name called

5

0402 91 10, 0402 99 20

Condensed milk

6

0405

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

7

0406

Cheese

8

0801

Brazil nuts, dried, whether or not Shelled or Peeled

9

0802

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

10

0804

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

11

0805

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

12

0813

Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or  dried fruits of Chapter 8 [other than dried tamarind]

13

1108

Starches; inulin

14

1501

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

15

1502

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

16

1503   

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

17

1504

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

18

1505

Wool grease and fatty substances derived therefrom (including lanolin)

19

1506

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

20

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

21

1517

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

22

1518

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

23

1601

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

24

1602

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

25

1603

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

26

1604

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

27

1605

Crustaceans, molluscs and other aquatic invertebrates prepared or preserved

28

1701 91, 1701 99

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

29

1704

Sugar boiled confectionery

30

1902

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

31

1905 90 30

Extruded or expanded products, savoury or salted (other than un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion)

32

2001

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

33

2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

34

2003

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

35

2004

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

36

2005

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

37

2006

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

38

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

39

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

40

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

41

2009 89 90

Tender coconut water, pre-packaged and labelled

42

2101 30

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

43

2102

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

44

2103

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

45

2106

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

46

2106 90

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

47

2106 90 91

Diabetic foods

48

2201

Drinking water packed in 20 litre bottles

49

2202 99 10

Soya milk drinks

50

2202 99 20

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

51

 2202 99 30

Beverages containing milk

1

1107

Malt, whether or not roasted

1

1302

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

2

1517 10

All goods i.e. Margarine, Linoxyn

3

1520 00 00

Glycerol, crude; glycerol waters and glycerol lyes

4

1521

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

5

1522

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

6

1702

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

7

1704

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

8

1804

Cocoa butter, fat and oil

9

1805

Cocoa powder, not containing added sugar or sweetening matter

10

1806

Chocolates and other food preparations containing cocoa

11

1901

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

12

1904

All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes

13

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

14

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

15

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

16

2104

Soups and broths and preparations therefor; homogenised composite food preparations

17

2105 00 00

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

18

2106

Food preparations not elsewhere specified or included

19

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured

20

2202 99

Plant-based milk drinks, ready for direct consumption as beverages

21

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

22

3505

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

1

2202 91 00,

2202 99

Other non-alcoholic beverages

1

2106 90 20

*Pan masala

1

2202 10

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

2

2202 99 90

Caffeinated Beverages

3

2202

Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice

1

1404 90 10

Bidi wrapper leaves (tendu)

1

1404 90 50

Indian katha

1

2403

*Bidi

1

2401

*Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]

1

2402

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

2

2403

*Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences

3

2404 11 00

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

4

2404 19 00

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

1

8408

Fixed Speed Diesel Engines of power not exceeding 15HP

1

8414 20 20

Other hand pumps

2

8424

Nozzles for drip irrigation equipment or nozzles for sprinklers

3

8424

Sprinklers; drip irrigation system including laterals; mechanical sprayers

4

8432

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

5

8433

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

6

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

7

8479

Composting Machines

8

8701

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

9

8716 20 00

Self-loading or self-unloading trailers for agricultural purposes

10

8716 80

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

11

2807

Sulphuric acid

12

2808

Nitric acid

13

2814

Ammonia

1.

29 or 380893

Gibberellic acid

2.

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

3.

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

1

4011

Rear tractor tyres and rear tractor tyre tubes

1

4011 70 00

Tyre for tractors

2

4013 90 49

Tube for tractor tyres

3

8408 20 20

Agricultural Diesel Engine of cylinder capacity exceeding 250 cc

for Tractor

4

8413 81 90

Hydraulic Pumps for Tractors

5

8708

Following parts of tractors namely:

6

8708 10 10

Bumpers and parts thereof for tractors

7

8708 30 00

Brakes assembly and its parts thereof for tractors

8

8708 40 00

Gear boxes and parts thereof for tractors

9

8708 50 00

Transaxles and its parts thereof for tractors

10

8708 70 00

Road wheels and parts and accessories thereof for tractors

11

2

Radiator assembly for tractors and parts thereof; Cooling system for tractor engine and parts thereof

12

8708 92 00

Silencer assembly for tractors and parts thereof

13

8708 93 00

Clutch assembly and its parts thereof for tractors

14

8708 94 00

Steering wheels and its parts thereof for tractor

15

8708 99 00

Hydraulic and its parts thereof for tractors

16

8708 99 00

Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel

Tank and parts thereof for tractors‖

1

2701

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

1

2702

Lignite, whether or not agglomerated, excluding jet

2

2703

Peat (including peat litter), whether or not agglomerated

1

7321 or 8516

Solar cookers

1

8419 12

Solar water heater and system

2

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.

4

87

Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology

3

5401

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

4

5402, 5403, 5404, 5405, 5406

Synthetic or artificial filament yarns

5

5508

Sewing thread of manmade staple fibres

6

5509, 5510, 5511

Yarn of manmade staple fibres

7

5601

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

8

5602

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

9

5603

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

10

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

11

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 [ other than-(i)  real zari thread (gold) and silver thread combined with textile thread (ii) imitation zari thread or yan known by any name in trade parlance]

12

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

13

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 [other than jute twine, coir cordage or ropes]

14

5609

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

15

5701

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

16

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

17

5703

Carpets and other textile floor coverings (including Turf), tufted, whether or not made up

18

5704

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

19

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

20

5802

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

21

5803

Gauze, other than narrow fabrics of heading 5806

22

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

23

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

24

5807

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

25

5808

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

26

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

27

5810

Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like

28

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

29

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

30

5902

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

31

5903

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

32

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

33

5905

Textile wall coverings

34

5906

Rubberised textile fabrics, other than those of heading 5902

35

5907

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

36

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

37

5909

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

38

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

39

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

40

6501

Textile caps

41

6505

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

42

9404

Products wholly made of quilted textile material not exceeding Rs.  2500 per piece

1

61

Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs.  2500 per piece

1

62

Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece

2

63 (other than 63053200, 63053300, 6309)

Other made up textile articles, sets of sale value  not exceeding Rs. 2500 per piece

3

9404

Cotton quilts of sale value not exceeding Rs. 2500 per piece

1

5402, 5404, 5406

All goods

1

5403, 5405, 5406

All goods

2

5501, 5502

Synthetic or artificial filament tow

3

5503, 5504, 5506, 5507

Synthetic or artificial staple fibres

4

5505

Waste of manmade fibres

1

61

Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece

1

62

Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece

2

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]

3

9404

Cotton quilts of sale value exceeding Rs. 2500 per piece

4

9404

Products wholly made of quilted textile material exceeding Rs.  2500 per piece

1

30

1

Agalsidase Beta

2

Imiglucerase

3

Eptacog alfa activated recombinant coagulation factor VIIa

1

30

1

Onasemnogene abeparvovec

2

Asciminib

3

Mepolizumab

4

Pegylated Liposomal Irinotecan

5

Daratumumab

6

Daratumumab subcutaneous

7

Teclistamab

8

Amivantamab

9

Alectinib

10

Risdiplam 

11

Obinutuzumab

12

Polatuzumab vedotin

13

Entrectinib

14

Atezolizumab

15

Spesolimab

16

Velaglucerase Alpha

17

Agalsidase Alfa

18

Rurioctocog Alpha Pegol

19

Idursulphatase

20

Alglucosidase Alfa

21

Laronidase

22

Olipudase Alfa

23

Tepotinib

24

Avelumab

25

Emicizumab

26

Belumosudil

27

Miglustat

28

Velmanase Alfa

29

Alirocumab

30

Evolocumab

31

Cystamine Bitartrate

32

CI-Inhibitor injection

33

Inclisiran

1

28

Anaesthetics

1

28

Potassium Iodate

2

28

Steam

3

2801 20

Iodine

4

2804 40 10

Medical grade oxygen

5

2847

Medicinal grade hydrogen peroxide

6

30

All Drugs and medicines including:

7

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

8

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

9

3003

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

10

3004

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

11

3005

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

12

3006

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

13

3822

All diagnostic kits and reagents

14

4015

Surgical rubber gloves or medical examination rubber gloves

15

90 or any other Chapter

Blood glucose monitoring system (Glucometer) and test strips

16

90 or any other Chapter

Patent Ductus Arteriousus / Atrial Septal Defect occlusion device

17

9004

Spectacles and goggles for correcting vision

18

9018

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

19

9019

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

20

9020

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

21

9022

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

22

9804

Other Drugs and medicines intended for personal use

1.

9025

Thermometers for medical, surgical, dental or veterinary usage

2.

9027

Instruments and apparatus for medical, surgical, dental or veterinary uses for physical or chemical analysis.

1.

4016

Erasers

1

4905

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

1

8214

Pencil sharpeners

2

9608, 9609

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

3

4820

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

1

7310 or 7326

Mathematical boxes, geometry boxes and colour boxes

1

33061010

Tooth powder

1

3406

Candles, tapers and the like

2

3605 00 10

All goods-safety matches

3

3926

Feeding bottles

4

4014

Nipples of feeding bottles

5

 4202 22 20

Hand bags and shopping bags, of cotton

6

 4202 22 30

Hand bags and shopping bags, of jute

7

4419

Tableware and Kitchenware of wood

8

6601

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

9

6603

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

10

6911

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

11

6912

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

12

7319

Sewing needles

13

7321

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

14

7323

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

15

7418

Table, kitchen or other household articles of copper; Utensils

16

7419 80 30

Brass Kerosene Pressure Stove

17

7615

Table, kitchen or other household articles of aluminium;

Utensils

18

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

19

8712

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

20

8714

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

21

9403

Furniture wholly made of bamboo, cane or rattan

22

9405

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

23

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

24

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

All goods- napkins and napkin liners for babies, clinical diapers

1

3304

Talcum powder, Face powder

1

3305

Hair oil, shampoo

2

3306

Dental floss, toothpaste

3

3307

Shaving cream, shaving lotion, aftershave lotion

4

3401

Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes

5

96032100

Tooth brushes including dental-plate brushes

1

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

1

8422

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

2

8528

Television sets (including LCD and LED television); Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus, set top box for television and Television set (including LCD and LED television). 

1

4802

Uncoated paper and paperboard used for exercise book, graph book, laboratory notebook and notebooks

1

4701

Mechanical wood pulp

1

4703

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

2

4704

Chemical wood pulp, sulphite, other than dissolving grades

3

4705

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

4

4706

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

5

4817 30

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

6

4819 10, 4819 20

Cartons, boxes and cases of,-

7

4823

Paper pulp moulded trays

8

48

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

9

48

Paper Sack and Bio degradable bags

1

4702

Chemical wood pulp, dissolving grades

1

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 used for exercise book, graph book, laboratory notebook and notebooks]

2

4804

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

3

4805

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

4

4806 20 00

Greaseproof papers

5

4806 40 10

Glassine papers

6

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

7

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

8

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

1

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]

1

8701

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

2

8702

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

3

8703

Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm.

4

8703

Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm.

5

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

6

8703

Three wheeled vehicles

7

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 not exceeding 1200cc and of length not exceeding 4000 mm

8

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 not exceeding 1500 cc and of length not exceeding 4000 mm

9

8704

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

10

8706

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

11

8707

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

12

8708

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

13

8711

Motorcycles of engine capacity (including  mopeds)  and  cycles  fitted  with  an auxiliary motor, with or without side-cars, of an engine capacity not exceeding 350cc; side cars

14

8714

 Parts and accessories of vehicles of heading 8711

15

8903

Rowing boats and canoes

16

9401 20 00

Seats of a kind used for motor vehicles

1.

8703

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars, other than those mentioned at Sr. Nos.4,5,6,7,8 and 9 of above table [wherein 28% to 18% is mentioned ]

2.

870340, 870360

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

3.

870350, 870370

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 1500cc or of length exceeding 4000 mm

4.

8711

Motor cycles of engine capacity exceeding 350 cc

5.

8802

Aircraft for personal use.

6.

8903

Yacht and other vessels for pleasure or sports

1

4203

Gloves specially designed for use in sports

1

9503

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

2

9504

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

3

9506

Sports goods other than articles and equipment for general physical exercise

4

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

1.

9804

All dutiable articles intended for personal use

1

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

1

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

2

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

3

4114

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

4

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

5

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)

1

44 or any
Chapter

The following goods, namely: —

1

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

2

4405

Wood wool; wood flour

3

4406

Railway or tramway sleepers (cross-ties) of wood

4

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]

5

4409

Bamboo flooring

6

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

7

4416

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