About HSN codes

HSN codes or Harmonized System Nomenclature code number is an internationally adopted commodity description and coding system developed by the World Customs Organization (WCO). HSN codes are used by more than 200 countries as a basis for their customs tariffs. Currently, over 98% of the merchandise in international trade is classified under HSN codes. With the HSN codes acting as a universal classification for goods, the Indian Government has decided to adopt the use of HSN codes for classification of goods under GST and levy of GST. In this article, we present the list of HSN codes Chapters-wise.

As for now, more than 20,000 goods are traded using HSN codes around the world. 90% of world trade is conducted using these HSN codes. These HSN codes minimize the cost and simplify the procedure of trade. You can know the GST charged using these HSN codes by searching in the search bar given below.

HSN codes are used for classifying goods and services. It has been mandated for suppliers to mention the HSN codes in the invoices up to certain digits based on the turnover.

Analysis of HSN codes

  • The first-2 digits i.e. ’12’ are the chapter under the HSN codes
  • Next 2 digits (34) are the headings under different chapters for these HSN codes
  • ’56’ indicates the sub-headings. This 6 digit HSN codes are universally accepted.
  • Finally, 2 digits (78) are the product tariff during the export and import of the goods.

Use of HSN codes

  • To the government: These codes are used to identify the class of product, to collect customs duties (in the case of exported/imported goods), charging GST, and other applicable taxes. Along with this, it is also used for purposed data collection, global trade negotiations, and enforcement of national laws & international treaties.
  • To domestic businesses: It is used to file GST and invoices for their traded communities.
  • To exporters and importers: HSN code is used to file custom documents such as Bill of Lading, Shipping Bill, etc. fill import duties and avail government schemes like Duty Drawback, etc.
  • To buyer and supplier: Knowing the HSN code will avoid any consignment delays, fines, & other administrative policies.

Eligibility for HSN codes

  • HSN codes are for business having an annual turnover of more than Rs.1.5 crores
  • If the turnover is more than Rs.1.5 crore but less than Rs.5 crore, then a 2-digit is needed.
  • 4-digit HSN codes are needed if the turnover is more than Rs.5 crore
  • 8-digit HSN codes applicable if the company deals in export and import dealings and international trades.

GST

GST or Goods and Services Tax was introduced to replace all the central and state taxes levied on all goods sold for domestic consumption and services. This tax is paid by the customers who buy the goods/services, but the business houses and companies remit this to the government.

This tax includes the taxes like the Central taxes (sales tax, service tax, surcharges, excise duty, and cesses) and State taxes (Purchase tax, luxury tax, entertainment tax, state VAT/sales tax, sin tax, etc.).

GST Rates

Every commodity and service is placed under different slabs or different GST tax rates due to the vast number of commodities and services. Every item is placed under 5 slabs, and these are as follows:

  • NIL: Under this tax slab 0% tax is levied on the goods or services we use.
  • 5 %: Under this tax slab 5% tax is levied on the goods and services we use.
  • 12%: Under this tax slab 12% tax is levied on the goods and services we use.
  • 18%: Under this tax slab 18% tax is levied on the goods and services we use
  • 28%: Under this tax slab 28% tax is levied on the goods and services we use.

NOTE: Gold and other precious metals are exempted and placed under a 3% slab.

General imperative rules

Rule 1:

This rule states that the titles of sections, chapters, and sub-chapters, are given for reference purposes only. Whereas the headings and sub-headings are provided for legal purposes. 

Rule 2a:

If the unfinished or incomplete has the characteristics as that of finished products then it is classified as finished products. The headings of these products must include unassembled/disassembled/removed parts. 

Rule 2b:

In case of a mixture, if the 2 components can be seen individually, then they shall have a different heading. But a mixture can have a different HSN code. 

Rule 3a:

General headings of a product are considered over specific headings.

Rule 3b:

The main character which gives the mixture its main character should be considered for deriving the HSN code in case the mixture doesn’t have a specific heading.

Rule 3c:

In case there are 2 headings, then you should consider the heading that appears last in numerical order. 

Rule 4:

If none of the above-mentioned rules apply to the product, then the classification should be done based on the similarity of the product to other products.  

Rule 5:

All the containers which are made for a particular product should be classified with that product, in case these products are sold with such containers. For example, headphone’s cases will fall under headphones. 

Rule 6:

Packing materials and containers should be classified with the related products except in case the packaging material that cannot be used repeatedly. 

About LegalRaasta

In case you are confused about GST as a business owner, feel free to consult the GST experts at LegalRaasta. You can get comprehensive assistance on GST Registration and GST Return Filing. You can also use our GST Software for doing end-to-end GST compliance.

Frequently Asked Questions

What do you mean by HSN code?
What is the HSN code for dhoti and saree and their respective GSTs?
Do I need HSN code, while filing for GSTR-1?
Difference between HSN and SAC code?
Why do I need HSN code?
Is it possible for one HSN code to have multiple GST rates?
Who all are exempted from getting HSN codes?
Can you describe the relation of HSN code and GST rate?
Do I need to ascertain the HSN code in the invoice?
What codes are required to be mentioned by the businesses on their invoice?
How can one calculate the GST charged using the HSN codes?

As per the GST Invoice Rules and Format, every dealer is required to display their HSN/SAC code on the invoice.

HSN CodesDescription of GoodsRate
0101Live asses, mules and hinnies0
01012100, 010129Live horses12
0102Live bovine animals0
0103Live swine0
0104Live sheep and goats0
0105Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.0
0106Other live animal such as Mammals, Birds, Insects0
0201Meat of bovine animals, fresh and chilled.0
0202Meat of bovine animals frozen [other than frozen and put up in unit container]0
0202Meat of bovine animals, frozen and put up in unit containers12
0203Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]0
0203Meat of swine, frozen and put up in unit containers12
0204Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]0
0204Meat of sheep or goats, frozen and put up in unit containers12
0205Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]0
0205Meat of horses, asses, mules or hinnies, frozen and put up in unit containers12
0206Edible  offal  of  bovine  animals,  swine,  sheep,  goats,  horses,  asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]0
0206Edible  offal  of  bovine  animals,  swine,  sheep,  goats,  horses,  asses, mules or hinnies, frozen and put up in unit containers12
0207Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]0
0207Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers12
0208Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]0
0208Other meat and edible meat offal, frozen and put up in unit containers12
0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]0
0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]0
0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers12
0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers12
0210Meat and edible meat offal, salted, in brine, dried or smoked; edible flours  and  meals  of meat  or meat  offal,  other than put  up in  unit containers0
0210Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers12
03Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%]0
0301Live fish.0
0302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03040
0303Fish, frozen, excluding fish fillets and other fish meat of heading 03045
0304Fish  fillets  and  other  fish  meat  (whether  or  not  minced),  fresh  or chilled.0
0304Fish fillets and other fish meat (whether or not minced), frozen5
0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption5
0306Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in  shell,  cooked  by steaming or by boiling in  water live,  fresh  or chilled.0
0306Crustaceans,  whether in  shell  or not,  frozen,  dried,  salted  or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption5
0307Molluscs,  whether  in  shell  or  not,  live,  fresh,  chilled;  aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.0
0307Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption5
0308Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.0
0308Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the   smoking   process:   flours,   meals   and   pellets   of   aquatic invertebrates other than crustaceans and molluscs, fit for human consumption5
0401Fresh milk and pasteurised milk, including separated milk, milk and cream,   not   concentrated   nor   containing   added   sugar   or   other sweetening matter, excluding Ultra High Temperature (UHT) milk0
0401Ultra High Temperature (UHT) milk5
0402Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]5
0402 91 10, 0402 99 20Condensed milk18
0403Curd; Lassi; Butter milk0
0403Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa5
0404Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included5
0405Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads12
0406Chena or paneer, other than put up in unit containers and bearing a registered brand name;0
0406Chena or paneer put up in unit container and bearing a registered brand name5
0406Cheese12
0407Birds’ eggs, in shell, fresh, preserved or cooked0
0408Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.5
0409Natural  honey,  other  than  put  up  in  unit  container  and  bearing  a registered brand name0
0409Natural honey, put up in unit container and bearing a registered brand name5
0410Edible  products  of  animal  origin,  not  elsewhere  specified  or included5
0501Human hair, unworked, whether or not washed or scoured; waste of human hair0
0502Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.5
0504Guts, bladders and stomachs of animals (other than fish), whole and pieces  thereof,  fresh,  chilled,  frozen,  salted,  in  brine,  dried  or smoked.5
0505Skins and other parts of birds, with their feathers or down, feathers and  parts  of  feathers  (whether  or  not  with  trimmed  edges)  and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers5
0506All  goods  i.e.  Bones  and  horn-cores,  unworked,  defatted,  simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products0
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.5
0507 90All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.0
0508Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.5
0510Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of  pharmaceutical  products,  fresh,  chilled,  frozen  or  otherwise provisionally preserved.5
0511Semen including frozen semen0
0511Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.5
06Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage0
07Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower5
0701Potatoes, fresh or chilled.0
0702Tomatoes, fresh or chilled.0
0703Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.0
0704Cabbages,  cauliflowers, kohlrabi,  kale and  similar edible brassicas, fresh or chilled.0
0705Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.0
0706Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.0
0707Cucumbers and gherkins, fresh or chilled.0
0708Leguminous vegetables, shelled or unshelled, fresh or chilled.0
0709Other vegetables, fresh or chilled.0
0710Vegetables (uncooked or cooked by steaming or boiling in water), frozen5
0711Vegetables   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 consumption5
0712Dried vegetables,  whole, cut, sliced,  broken  or in powder, but not further prepared.0
0713Dried leguminous vegetables, shelled, whether or not skinned or split.0
0713Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name]5
0714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.0
0714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets5
08Dried makhana, whether or not shelled or peeled5
0801Coconuts, fresh or dried, whether or not shelled or peeled0
0801Brazil nuts, fresh, whether or not shelled or peeled0
0801Cashew nuts, whether or not shelled or peeled5
0801Brazil nuts, dried, whether or not shelled or peeled12
0802Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled0
0802Dried areca nuts, whether or not shelled or peeled5
0802Dried chestnuts (singhada), whether or not shelled or peeled5
0802Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts  or  filberts  (Coryius  spp.),  walnuts,  Chestnuts  (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]12
0803Bananas, including plantains, fresh or dried0
0804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.0
0804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried12
0805Citrus fruit,  such  as  Oranges,  Mandarins  (including tangerines  and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.0
0806Grapes, fresh0
0806Grapes, dried, and raisins5
0807Melons (including watermelons) and papaws (papayas), fresh.0
0808Apples, pears and quinces, fresh.0
0809Apricots,  cherries,  peaches  (including  nectarines), plums  and  sloes, fresh.0
0810Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.0
0811Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter5
0812Fruit and nuts, provisionally preserved (for example, by sulphur dioxide  gas,  in  brine,  in  sulphur  water  or  in  other  preservative solutions), but unsuitable in that state for immediate consumption5
0813Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 812
0814Peel of citrus fruit or melons (including watermelons), fresh.0
0814Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions5
09All goods of seed quality0
0901Coffee beans, not roasted0
0901Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]5
0902Unprocessed green leaves of tea0
0902Tea, whether or not flavoured [other than unprocessed green leaves of tea]5
0903Maté5
0904Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta5
0905Vanilla5
0906Cinnamon and cinnamon-tree flowers5
0907Cloves (whole fruit, cloves and stems)5
0908Nutmeg, mace and cardamoms5
0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]0
0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]5
0910 [other than 0910 11 10, 0910 30 10]Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices5
0910 11 10Fresh ginger, other than in processed form0
0910 30 10Fresh turmeric, other than in processed form0
10All  goods  i.e.  cereals,  put  up  in  unit  container  and  bearing  a registered brand name5
1001Wheat  and  meslin  [other  than  those  put  up  in  unit  container  and bearing a registered brand name]0
1001Wheat and meslin put up in unit container and bearing a registered brand name5
1002Rye [other than those put up in unit container and bearing a registered brand name]0
1002Rye put up in unit container and bearing a registered brand name5
1003Barley  [other  than  those  put  up  in  unit  container  and  bearing  a registered brand name]0
1003Barley put up in unit container and bearing a registered brand name5
1004Oats [other than those put up in unit container and bearing a registered brand name]0
1004Oats put up in unit container and bearing a registered brand name5
1005Maize (corn) [other than those put up in unit container and bearing a registered brand name]0
1005Maize (corn) put up in unit container and bearing a registered brand name5
1006Rice [other than those put up in unit container and bearing a registered brand name]0
1006Rice put up in unit container and bearing a registered brand name5
1007Grain sorghum [other than those put up in unit container and bearing a registered brand name]0
1007Grain sorghum put up in unit container and bearing a registered brand name5
1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]0
1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name5
1101Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].0
1101Wheat  or  meslin  flour  put  up  in  unit  container  and  bearing  a registered brand name.5
1102Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]0
1102Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name5
1103Cereal  groats,  meal  and  pellets  [other  than  those  put  up  in  unit container and bearing a registered brand name]0
1103Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name5
1104Cereal grains hulled0
1104Cereal  grains  otherwise  worked  (for  example,  rolled,  flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]5
1105Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]0
1105Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name5
1106Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]0
1106Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than  guar meal 1106  10  10 and  guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name5
1106 10 10Guar meal5
1106 10 90Guar gum refined split5
1107Malt, whether or not roasted18
1108Starches; inulin12
1109 00 00Wheat gluten, whether or not dried5
12All goods of seed quality0
12All goods other than of seed quality5
1201Soya beans, whether or not broken, of seed quality.0
1201Soya beans, whether or not broken other than of seed quality.5
1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.0
1202Ground-nuts,  not  roasted  or  otherwise  cooked,  whether  or  not shelled or broken other than of seed quality.5
1203Copra other than of seed quality5
1204Linseed, whether or not broken, of seed quality.0
1204Linseed, whether or not broken other than of seed quality.5
1205Rape or colza seeds, whether or not broken, of seed quality.0
1205Rape or colza seeds,  whether or  not  broken  other than of seed quality.5
1206Sunflower seeds, whether or not broken, of seed quality.0
1206Sunflower seeds, whether or not broken other than of seed quality5
1207Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus  tinctorius)  seeds,  Melon  seeds,  Poppy  seeds,  Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.0
1207Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality5
1208Flour and meals of oil seeds or oleaginous fruits, other than those of mustard5
1209Seeds, fruit and spores, of a kind used for sowing.0
1210Hop cones, fresh.0
1210Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin5
1211Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.0
1211Plants and parts of plants (including   seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered5
1212Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.0
1212Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included5
1213Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets0
1214Swedes,   mangolds,   fodder   roots,   hay,   lucerne   (alfalfa),   clover, sainfoin,  forage  kale,  lupines,  vetches  and  similar  forage  products, whether or not in the form of pellets.0
1301Lac and Shellac0
1301Natural  gums,  resins,  gum-resins  and  oleoresins  (for  example, balsams) [other than lac and shellac]5
1301Compounded asafoetida commonly known as heeng5
1302Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.18
1401Vegetable  materials  of  a  kind  used  primarily  for  plaiting  (for example,  bamboos,  rattans,  reeds,  rushes,  osier,  raffia,  cleaned, bleached or dyed cereal straw, and lime bark)5
1404 [other than 1404 90 10, 1404 90 40, 1404 90 50]Vegetable  products  not  elsewhere  specified  or  included  such  as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha]5
1404 90 10Bidi wrapper leaves (tendu)18
1404 90 40Betel leaves0
1404 90 50Indian katha18
1501Pig fats (including lard) and poultry fat, other than that of heading 0209 or 150312
1502Fats of bovine animals, sheep or goats, other than those of heading 150312
1503Lard  stearin,  lard  oil,  oleo  stearin,  oleo-oil  and  tallow  oil,  not emulsified or mixed or otherwise prepared12
1504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified12
1505Wool grease and fatty substances derived therefrom (including lanolin)12
1506Other animal fats and oils and their fractions, whether or not refined, but not chemically modified12
1507Soya-bean  oil  and  its  fractions,  whether or not  refined,  but  not chemically modified5
1508Ground-nut oil and its fractions, whether or not refined, but not chemically modified.5
1509Olive  oil  and  its  fractions,  whether  or  not  refined,  but  not chemically modified.5
1510Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15095
1511Palm oil and its fractions, whether or not refined, but not chemically modified.5
1512Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.5
1513Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.5
1514Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.5
1515Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.5
1516Vegetable  fats  and  oils  and  their  fractions,  partly  or  wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.5
1516Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.12
1517Edible mixtures or preparations of  vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 15165
1517Edible mixtures or preparations of   animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 151612
1517 10All goods i.e. Margarine, Linoxyn18
1518Vegetable  fats  and  oils  and  their  fractions,  boiled,  oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15165
1518Animal  fats  and  animal  oils  and  their  fractions,  boiled,  oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included12
1520 00 00Glycerol, crude; glycerol waters and glycerol lyes18
1521Vegetable  waxes  (other  than  triglycerides),  Beeswax,  other  insect waxes and spermaceti, whether or not refined or coloured18
1522Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes18
1601Sausages  and  similar products,  of meat,  meat  offal  or blood;  food preparations based on these products12
1602Other prepared or preserved meat, meat offal or blood12
1603Extracts and juices of meat, fish or  crustaceans, molluscs or other aquatic invertebrates12
1604Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs12
1605Crustaceans,  molluscs  and  other  aquatic  invertebrates  prepared  or preserved12
1701Beet sugar, cane sugar, khandsari sugar5
1701 91, 1701 99All  goods,  including  refined  sugar  containing  added  flavouring  or colouring matter, sugar cubes18
1701 or 1702Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery0
1702Palmyra sugar5
1702Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]18
1703Molasses28
1704Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha]18
1704Chewing gum / bubble gum and white chocolate, not containing cocoa28
1801Cocoa beans whole or broken, raw or roasted5
1802Cocoa shells, husks, skins and other cocoa waste5
1803Cocoa paste whether or not de-fatted5
1804Cocoa butter, fat and oil28
1805Cocoa powder, not containing added sugar or sweetening matter28
1806Chocolates and other food preparations containing cocoa28
1901Preparations suitable for infants or young children, put up for retail sale18
1901 20 00Mixes and doughs for the preparation of bread, pastry and other baker’s wares5
1901 90 [other than 1901 10, 1901 20 00]Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated  on  a  totally  defatted  basis  not  elsewhere  specified  or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905]28
1902Seviyan (vermicelli)5
1902Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared18
1903Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)5
1904Puffed  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 Murki0
1904 [other than 1904 10 20]All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]18
1905Pappad,  by  whatever  name  it  is  known,  except  when  served  for consumption0
1905Bread (branded or otherwise), except when served for consumption and pizza bread0
1905Pizza bread5
1905 [other than 1905 32 11, 1905 90 40]All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread]18
1905 32Waffles and wafers coated with chocolate or containing chocolate28
1905 40 00Rusks, toasted bread and similar toasted products5
2001Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid12
2002Tomatoes prepared or preserved otherwise than by vinegar or acetic acid12
2003Mushrooms  and  truffles,  prepared  or  preserved  otherwise  than  by vinegar or acetic acid12
2004Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 200612
2005Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 200612
2006Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)12
2007Jams,  fruit  jellies,  marmalades,  fruit  or  nut  purée  and  fruit  or  nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter12
2008Fruit,  nuts  and  other  edible  parts  of  plants,  otherwise  prepared  or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground- nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits12
2009Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.12
2101 11, 2101 12 00Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts,  essences  or concentrates or with a basis of coffee28
2101 20All 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 mate18
2101 30Roasted  chicory  and  other  roasted  coffee  substitutes,  and  extracts, essences and concentrates thereof12
2102Yeasts and prepared baking powders12
2103 [other than 2103 90 10, 2103 90 30, 2103 90 40]Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning12
2103 90 10Curry paste18
2103 90 30Mayonnaise and salad dressings18
2103 90 40Mixed condiments and mixed seasoning18
2104Soups and broths and preparations therefor; homogenised composite food preparations18
2105 00 00Ice cream and other edible ice, whether or not containing cocoa18
2106Prasadam   supplied   by   religious   places   like   temples,   mosques, churches, gurudwaras, dargahs, etc.0
2106Texturised  vegetable  proteins  (soya  bari)  and  Bari  made  of  pulses including mungodi12
2106All  kinds  of  food  mixes  including  instant  food  mixes,  soft  drink concentrates, Sharbat, Betel nut product known as “Supari”, Sterilized or  pasteurized  millstone,  ready  to  eat  packaged  food  and  milk containing edible nuts with sugar or other ingredients, Diabetic foods; [other than Namkeens, bhujia, mixture, chabena and    similar edible preparations in ready for consumption form]18
2106Food  preparations  not  elsewhere  specified  or  included  i.e.  Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder28
2106 90Sweetmeats5
2106 90Namkeens, bhujia, mixture, chabena and    similar edible preparations in ready for consumption form12
2106 90 20Pan masala28
2201Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]0
2201Non-alcoholic Toddy, Neera including date and palm neera0
2201Waters,  including  natural  or  artificial  mineral  waters  and  aerated waters,  not  containing  added  sugar  or  other  sweetening  matter  nor flavoured18
2201 90 10Ice and snow5
2202 10All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured28
2202 90 10Soya milk drinks12
2202 90 20Fruit pulp or fruit juice based drinks12
2202 90 30Beverages containing milk12
2202 90 90Tender coconut water other than put up in unit container and bearing a registered brand name0
2202 90 90Tender coconut water put up in unit container and bearing a registered brand name12
2202 90 90Other non-alcoholic beverages28
2207Ethyl alcohol and other spirits, denatured, of any strength18
2209Vinegar and substitutes for vinegar obtained from acetic acid18
2301Flours,  meals  and  pellets,  of  meat  or  meat  offal,  of  fish  or  of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves5
2302, 2304, 2305, 2306, 2308, 2309Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake0
2303Residues  of  starch  manufacture  and  similar  residues,  beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets5
2304Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]5
2305Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]5
2306Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]5
2307Wine lees; argol5
2401Tobacco leaves5
2401Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]28
2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes28
2403Other  manufactured  tobacco  and  manufactured  tobacco  substitutes; “homogenised”   or   “reconstituted”   tobacco;   tobacco   extracts   and essences [including biris]28
2501Salt, all types0
2502Unroasted iron pyrites.5
2503 00 10Sulphur recovered as by-product in refining of crude oil18
2503[except 2503 00 10]Sulphur  of  all  kinds,  other  than  sublimed  sulphur,  precipitated sulphur and colloidal sulphur [other than sulphur recovered as by- product in refining of crude oil]5
2504Natural graphite.5
2505Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.5
2506Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.5
2507Kaolin and other kaolinic clays, whether or not calcined.5
2508Other  clays  (not  including  expanded  clays  of  heading  6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.5
2509Chalk.5
2510Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.5
2511Natural   barium   sulphate   (barytes);   natural   barium   carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.5
2512Siliceous  fossil  meals  (for  example,  kieselguhr,  tripolite  and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.5
2513Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.5
2514Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.5
2515 12 10Marble and travertine blocks12
2515 12 20, 2515 12 90Marble and travertine, other than blocks28
2515[Except 2515 12 10, 2515 12 20, 2515 12 90]Ecaussine  and  other  calcareous  monumental  or  building  stone;alabaster [other than marble and travertine]5
2516Granite blocks12
2516 [Except 2516 11 00, 2516 12 00]Porphyry,  basalt,  sandstone  and  other  monumental  or  building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.5
2516 11 00Granite crude or roughly trimmed5
2516 12 00Granite, other than blocks28
2517Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.5
2518Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or  slabs  of  a  rectangular  (including  square)  shape;  dolomite ramming mix. 2518 10 dolomite, Not calcined or sintered5
2519Natural magnesium carbonate (magnesite); fused magnesia; dead- burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.5
2520Gypsum;  anhydrite;  plasters  (consisting  of  calcined  gypsum  or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.5
2521Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.5
2522Quicklime,  slaked  lime  and  hydraulic  lime,  other  than  calcium oxide and hydroxide of heading 2825.5
2523Portland  cement,  aluminous  cement,  slag  cement,  super  sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers28
2524Asbestos5
2525Mica, including splitting; mica waste.5
2526Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.5
2528Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO35
2529Feldspar; leucite, nepheline and nepheline syenite; fluorspar.5
2530Mineral substances not elsewhere specified or included.5
26 [other than 2619, 2620,2621]All  ores  and  concentrates  [other  than  slag,  dross  (other  than granulated slag), scalings and other waste from the manufacture of iron   or   steel;   slag,   ash   and   residues   (other   than   from   the manufacture of iron or steel) containing metals,  arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste]5
2601Iron ores and concentrates, including roasted iron pyrites5
2602Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.5
2603Copper ores and concentrates.5
2604Nickel ores and concentrates.5
2605Cobalt ores and concentrates.5
2606Aluminium ores and concentrates.5
2607Lead ores and concentrates.5
2608Zinc ores and concentrates.5
2609Tin ores and concentrates.5
2610Chromium ores and concentrates.5
2611Tungsten ores and concentrates.5
2612Uranium or thorium ores and concentrates.5
2613Molybdenum ores and concentrates.5
2614Titanium ores and concentrates.5
2615Niobium, tantalum, vanadium or zirconium ores and concentrates.5
2616Precious metal ores and concentrates.5
2617Other ores and concentrates5
2618Granulated slag (slag sand) from the manufacture of iron or steel5
2619Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel18
2620Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds18
2621Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste18
27Bio-gas5
2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal5
2702Lignite, whether or not agglomerated, excluding jet5
2703Peat (including peat litter), whether or not agglomerated5
2704Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon5
2705Coal gas, water gas, producer gas and similar gases,  other than petroleum gases and other gaseous hydrocarbons5
2706Tar distilled from coal, from lignite or from peat5
2707Oils 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), Naphthelene18
2708Pitch and pitch coke, obtained from coal tar or from other mineral tars18
2710Kerosene PDS5
2710Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST]18
2710Avgas28
2711Petroleum 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]18
2711 12 00, 2711 13 00, 2710 19 00Liquefied   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.5
2712Petroleum 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 coloured18
2713Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals18
2714Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks18
2715Bituminous 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)18
2716 00 00Electrical energy0
28Thorium oxalate5
28Enriched KBF4 (enriched potassium fluroborate)5
28Enriched elemental boron5
28Nuclear fuel5
28Anaesthetics12
28Potassium Iodate12
28Steam12
28Micronutrients, which    are    covered    under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which     are     registered     under the Fertilizer Control Order, 198512
28All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods]18
2801 20Iodine12
2805 11Nuclear grade sodium5
2835Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 20020
2845Heavy water and other nuclear fuels5
2847Medicinal grade hydrogen peroxide12
2853Compressed air5
29Gibberellic acid12
29All organic chemicals other than giberellic acid18
29, 30, 3302Following goods namely:- a.   Menthol and menthol crystals, b.   Peppermint (Mentha Oil), c.   Fractionated / de-terpenated mentha oil (DTMO), d.   De-mentholised oil (DMO), e.   Spearmint oil, f.   Mentha piperita oil12
30Insulin5
30Diagnostic kits for detection of all types of hepatitis5
30Desferrioxamine injection or deferiprone5
30Cyclosporin5
30Medicaments  (including  veterinary  medicaments)  used  in  bio- chemic systems and not bearing a brand name5
30Oral re-hydration salts5
30Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule5
30Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule5
30Nicotine polacrilex gum18
3001Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for  organo-therapeutic  uses;  heparin  and  its  salts;  other  human  or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included12
3002Human Blood and its components0
3002Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products12
3002, 3006Animal or Human Blood Vaccines5
3003Medicaments  (excluding  goods  of  heading  30.02,  30.05  or  30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments12
3004Medicaments  (excluding  goods  of  heading  30.02,  30.05  or  30.06) consisting   of   mixed   or   unmixed   products   for   therapeutic   or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale12
3005Wadding, gauze, bandages and similar articles (for example, dressings, adhesive  plasters,  poultices),  impregnated  or  coated  with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes12
3006All types of contraceptives0
3101All goods and organic manure [other than put up in unit containers and bearing a registered brand name]0
3101All goods i.e. animal or vegetable fertilisersor organic fertilisers put up in unit containers and bearing a brand name5
3102Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers18
3103Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers18
3104Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers18
3105Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers18
3102Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers5
3103Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers5
3104Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers5
3105Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, other than those which are clearly not to be used as fertilizers5
32Wattle extract, quebracho extract, chestnut extract5
3201Tanning extracts of vegetable origin; tannins and their salts, ethers, esters  and  other  derivatives  (other  than  Wattle  extract,  quebracho extract, chestnut extract)18
3202Enzymatic preparations for pre-tanning5
3202Synthetic  organic  tanning  substances;  inorganic  tanning  substances; tanning  preparations,   whether  or  not   containing  natural   tanning substances (other than Enzymatic preparations for pre-tanning)18
3203Colouring  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 origin18
3204Synthetic 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 defined18
3205Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes18
3206Other 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 defined18
3207Prepared  pigments, prepared opacifiers, prepared colours, vitrifiable enamels,  glazes,  engobes  (slips),  liquid  lustres,  and  other  similar preparations of a kind used in ceramic, enamelling or glass industry18
3208Paints  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 Chapter28
3209Paints  and  varnishes  (including  enamels  and  lacquers)  based  on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium28
3210Other   paints   and   varnishes   (including   enamels,   lacquers   and distempers);  prepared  water  pigments  of  a  kind  used  for  finishing leather28
3211 00 00Prepared driers18
3212Pigments (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 sale18
3213Artists’,  students’  or  signboard  painters’  colours,  modifying  tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings28
3214Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like28
3215Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid (Fountain pen ink and Ball pen ink)18
3215Fountain pen ink12
3215Ball pen ink12
3301Essential 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 bases18
3302Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous  substances,  of  a  kind  used  for  the  manufacture  of beverages;  such  as  Synthetic  perfumery  compounds  [other  than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil]18
3303Perfumes and toilet waters28
3304Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta0
3304Beauty 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]28
3304 20 00Kajal pencil sticks18
3305 [other than 3305 9011, 3305 90 19]All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil]28
3305 9011, 3305 90 19Hair oil18
3306 [other than 3306 10 10, 3306 10 20]Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)]28
3306 10 20Dentifices – Toothpaste18
3307Pre-shave,  shaving  or  after-shave  preparations,  personal  deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants28
3307 41 00Agarbatti5
3306 10 10Tooth powder12
3307 41 00Odoriferous  preparations   which   operate  by  burning  [other  than agarbattis]12
3401 [except 340130]Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap18
3401 30Organic 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 detergent28
3402Sulphonated castor oil, fish oil or sperm oil5
3402Organic   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 340128
3403Lubricating 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 minerals28
3404Artificial waxes and prepared waxes18
3405Polishes 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 340428
3407Preparations   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)18
3407Modelling pastes, including those put up for children’s amusement28
3406Candles, tapers and the like12
3501Casein, caseinates and other casein derivatives; casein glues18
3502Albumins  (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 derivatives18
3503Gelatin  (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 350118
3504Peptones  and  their  derivatives;  other  protein  substances  and  their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein18
3505Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches18
3506Prepared 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 kg18
3507Enzymes, prepared enzymes18
3601Propellant powders18
3602Prepared explosives, other than propellant powders; such as Industrial explosives28
3603Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators18
3604Fireworks,  signalling  flares,  rain  rockets,  fog  signals  and  other pyrotechnic articles28
3605Matches (other than handmade safety matches [3605 00 10])18
3605 00 10Handmade safety matches Explanation.– For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: – (i)   frame filling; (ii)  dipping of splints in the composition for match heads; (iii) filling of boxes with matches; (iv) pasting of labels on match boxes, veneers or cardboards; (v)  packaging5
3606Ferro-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 lighters28
3701Photographic 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)18
3702Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed18
3703Photographic paper, paperboard and textiles, sensitised, unexposed18
3704Photographic plates, film, paper, paperboard and textiles, exposed but not developed18
3706Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films18
3707Chemical  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 use18
3701Photographic plates and film for x-ray for medical use12
3705Photographic  plates  and  films,  exposed  and  developed,  other  than cinematographic film12
3706Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.12
3801Artificial  graphite;  colloidal  or semi-colloidal  graphite;  preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures18
3802Activated  carbon;  activated  natural  mineral  products;  animal  black, including spent animal black18
3803 00 00Tall oil, whether or not refined18
3804Residual  lyes  from  the  manufacture  of  wood  pulp,  whether  or  not concentrated,   desugared   or   chemically   treated,   including   lignin sulphonates18
3805Gum, 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 constituent18
3806Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums18
3807Wood  tar;  wood  tar  oils;  wood  creosote;  wood  naphtha;  vegetable pitch;  brewers’ pitch  and  similar preparations  based  on  rosin,  resin acids or on vegetable pitch18
3808Insecticides,    rodenticides,    fungicides,    herbicides,    anti-sprouting products   and   plant-growth   regulators,   disinfectants   and   similar products18
3809Finishing 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 included18
3810Pickling 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 rods18
3811Anti-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 oils28
3812Prepared  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 rubber18
3813Preparations   and    charges    for   fire-extinguishers;   charged    fire- extinguishing grenades28
3814Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers28
3815Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included18
3816Refractory cements, mortars, concretes and similar compositions, other than products of heading 380118
3817Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 290218
3818Chemical 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]18
3819Hydraulic  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 minerals28
3820Anti-freezing preparations and prepared de-icing fluids28
3821Prepared culture media for the development or maintenance of micro- organisms (including viruses and the like) or of plant, human or animal cells18
3823Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols18
3824Prepared 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 included18
3825Municipal waste, sewage sludge, clinical waste0
3825Residual 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.]18
3826Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals18
3818Silicon wafers12
3822All diagnostic kits and reagents12
3901 to 3913All 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 forms18
3914Ion  exchangers  based  on  polymers  of  headings  3901  to  3913,  in primary forms18
3915Waste, parings and scrap, of plastics18
3916Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics18
3917Tubes, pipes and hoses, and fittings therefor, of plastics18
3918Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics28
3919Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls18
3920Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced,  laminated,  supported  or  similarly  combined  with  other materials18
3921Other plates, sheets, film, foil and strip, of plastics18
3922Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics28
3923Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics18
3924Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics18
3925Builder’s wares of plastics, not elsewhere specified18
3926Plastic bangles0
3926PVC Belt Conveyor, Plastic Tarpaulin18
3926 [other than 3926 40 11, 3926 90 10]Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins]28
3926Feeding bottles12
3926Plastic beads12
4001Natural  rubber,  balata,  gutta-percha,  guayule,  chicle  and  similar natural gums, in primary forms or in plates, sheets or strip5
4002Synthetic 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)18
4003Reclaimed rubber in primary forms or in plates, sheets or strip18
4004Waste,  parings  and  scrap  of  rubber  (other  than  hard  rubber)  and powders and granules obtained therefrom18
4005Compounded  rubber,  unvulcanised,  in  primary  forms  or  in  plates, sheets or strip18
4006Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber18
4007Vulcanised rubber thread and cord, other than latex rubber thread18
4008Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber18
4009Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)18
4010Conveyor or transmission belts or belting, of vulcanised rubber18
4011Rear Tractor tyres and rear tractor tyre tubes18
4011New  pneumatic  tyres,  of  rubber  [other  than  of  a  kind  used  on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres]28
4011, 4013Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles,  cycle  -rickshaws  and  three  wheeled  powered  cycle rickshaws5
4012Retreaded or used tyres and flaps28
4013Inner 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]28
4014Condoms and contraceptives0
4014Hygienic  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]18
4015Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]18
4016Toy balloons made of natural rubber latex5
4016Erasers5
4016 [other than 4016 92 00]Other articles of vulcanised rubber other than hard rubber (other than erasers)28
4017Hard rubber (for example ebonite) in all forms, including waste and scrap; articles of hard rubber28
4007Latex Rubber Thread12
4014Nipples of feeding bottles12
4015Surgical rubber gloves or medical examination rubber gloves12
4101Raw  hides  and  skins  of  bovine  (including  buffalo)  or  equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split5
4102Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or  otherwise  preserved,  but  not  tanned,  parchment-dressed  or further prepared), whether or not with wool on or split5
4103Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split5
4104Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared5
4105Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared5
4106Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared5
4107Leather   further   prepared   after   tanning   or   crusting,   including parchment-dressed  leather,  of  bovine  (including  buffalo)  or  equine animals, without hair on, whether or not split, other than leather of heading 411412
4112Leather   further   prepared   after   tanning   or   crusting,   including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 411412
4113Leather   further   prepared   after   tanning   or   crusting,   including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 411412
4114Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather12
4115Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour12
4201Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material28
4202School satchels and bags other than of leather or composition leather18
4202Trunks,  suit-cases,  vanity-cases,  executive-cases,  brief-cases,  school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling- bags,   insulated   food   or   beverages   bags,   toilet   bags,   rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, to-bacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than School satchels and bags other than of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags of other materials excluding wicker work or basket work]28
4202 12 10Toilet cases18
4202 22 10Hand bags and shopping bags, of artificial plastic material18
4202 22 20Hand bags and shopping bags, of cotton18
4202 22 30Hand bags and shopping bags, of jute18
4202 22 40Vanity bags18
4202 29 10Handbags of other materials excluding wicker work or basket work18
4203Articles   of   apparel   and   clothing   accessories,   of   leather   or   of composition leather28
4205Other articles of leather or of composition leather28
4206Articles  of  gut  (other  than  silk-worm  gut),  of  goldbeater’s  skin,  of bladders or of tendons28
4203Gloves specially designed for use in sports12
4301Raw 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 4103.18
4302Tanned  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 430318
4303Articles of apparel, clothing accessories and other articles of furskin28
4304Artificial fur and articles thereof18
4304Articles of artificial fur28
44 or any ChapterResin bonded bamboo mat board, with or without veneer in between18
44 or any ChapterBamboo flooring tiles18
4401Firewood or fuel wood0
4401Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms5
4402Wood  charcoal  (including  shell  or  nut  charcoal),  whether  or  not agglomerated0
4403Wood in the rough18
4407Wood sawn or chipped18
4408Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints]18
4409Wood (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-jointed18
4410Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards28
4411Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards28
4412Plywood, veneered panels and similar laminated wood28
4413Densified wood, in blocks, plates, strips, or profile shapes28
4414Wooden frames for paintings, photographs, mirrors or similar objects28
4418Builders’  joinery  and  carpentry  of  wood,  including  cellular  wood panels, assembled flooring panels, shingles and shakes28
4419Tableware and Kitchenware of wood18
4421Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware28
44 or any ChapterThe following goods, namely: — a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f.  Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre   board   manufactured   from   agricultural   crop residues12
4404Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking- sticks, umbrellas, tool handles or the like12
4405Wood wool; wood flour12
4406Railway or tramway sleepers (cross-ties) of wood12
4408Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]12
4415Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood12
4416Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves12
4417Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood12
4420Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 9412
4421Other  articles  of  wood;  such  as  clothes  hangers,  Spools,    cops, bobbins,  sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood,  namely oars,   paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware  [other  than  Wood  paving  blocks,  articles  of  densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]12
4501Waste cork; crushed, granulated or ground cork18
4502Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)18
4503Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom18
4504Agglomerated cork (with or without a binding substance) and articles of agglomerated cork18
4501Natural cork, raw or simply prepared12
4601Plaits  and  similar  products  of  plaiting  materials,  whether  or  not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form,  whether  or  not  being  finished  articles  (for  example,  mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials12
4602Basketwork, wickerwork and other articles, made directly to  shape from  plaiting  materials  or  made  up  from  goods  of  heading  4601; articles of loofah12
4701Mechanical wood pulp12
4702Chemical wood pulp, dissolving grades12
4703Chemical wood pulp, soda or sulphate, other than dissolving grades12
4704Chemical wood pulp, sulphite, other than dissolving grades12
4705Wood pulp obtained by a combination of mechanical and chemical pulping processes12
4706Pulps of fibres derived  from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material12
4707Recovered (waste and scrap) paper or paperboard12
48 / 4907Rupee notes when sold to the Reserve Bank of India0
4801Newsprint, in rolls or sheets5
4802 / 4907Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government0
4803Toilet 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 sheets18
4806 [Except 4806 20 00, 4806 40 10]Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)18
4809Carbon 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 sheets18
4811Paper,  paperboard,  cellulose  wadding  and  webs  of  cellulose  fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper]18
4812Filter blocks, slabs and plates, of paper pulp18
4813Cigarette paper, whether or not cut to size or in the form of booklets or tubes18
4814Wall paper and similar wall coverings; window transparencies of paper28
4816Carbon 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 boxes18
4817 / 4907Postal items, like envelope, Post card etc., sold by Government0
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]18
4818Toilet 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 fibres18
4820Registers,  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]18
4821Paper or paperboard labels of all kinds, whether or not printed18
4822Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)18
4823Kites5
4823Other  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]18
4802Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard12
4804Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 480312
4805Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter12
4806 20 00Greaseproof papers12
4806 40 10Glassine papers12
4807Composite paper and paperboard (made by sticking flat layers of paper or  paperboard  together  with  an  adhesive),  not  surface-coated  or impregnated, whether or not internally reinforced, in rolls or sheets12
4808Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 480312
4810Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size12
4811Aseptic packaging paper12
4817 30Boxes,  pouches,  wallets  and  writing  compendiums,  of  paper  or paperboard, containing an assortment of paper stationery12
4819Cartons, boxes and cases of corrugated paper or paper board12
4820Exercise book, graph book, & laboratory note book and notebooks12
4823Paper pulp moulded trays12
48Paper splints for matches, whether or not waxed, Asphaltic roofing sheets12
4901Printed books, including Braille books0
4901Brochures, leaflets and similar printed matter, whether or not in single sheets5
4902Newspapers, journals  and  periodicals,  whether  or not  illustrated or containing advertising material0
4903Children’s picture, drawing or colouring books0
4905Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed0
4907Cheques, lose or in book form0
4904 00 00Music, printed or in manuscript, whether or not bound or illustrated12
4906 00 00Plans   and   drawings    for   architectural,    engineering,   industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing12
4907Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title12
4908Transfers (decalcomanias)12
4909Printed   or   illustrated   postcards;   printed   cards   bearing   personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings12
4910Calendars of any kind, printed, including calendar blocks12
4911Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices12
5001Silkworm laying, cocoon0
5002Raw silk0
5003Silk waste0
5004 to 5006Silk yarn5
5007Woven fabrics of silk or of silk waste5
5101Wool, not carded or combed0
5102Fine or coarse animal hair, not carded or combed0
5103Waste of wool or of fine or coarse animal hair0
5104Garneted stock of wool or of fine or coarse animal hair, shoddy wool5
5105Wool and fine or coarse animal hair, carded or combed5
5106 to 5110Yarn of wool or of animal hair5
5111 to 5113Woven fabrics of wool or of animal hair5
52Gandhi Topi0
52Khadi yarn0
5201 to 5203Cotton and Cotton waste5
5204Cotton sewing thread, whether or not put up for retail sale5
5205 to 5207Cotton yarn [other than khadi yarn]5
5208 to 5212Woven fabrics of cotton5
5301All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)5
5302True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)5
5303Jute fibres, raw or processed but not spun0
5303All  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)5
5305Coconut, coir fibre0
5305 to 5308All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn5
5309 to 5311Woven fabrics of other vegetable textile fibres, paper yarn5
5401Sewing thread of manmade filaments, whether or not put up for retail sale18
5402, 5404, 5406All synthetic filament yarn such as nylon, polyester, acrylic, etc.18
5403, 5405, 5406All artificial filament yarn such as viscose rayon, Cuprammonium, etc.18
5407, 5408Woven fabrics of manmade textile materials5
5501, 5502Synthetic or artificial filament tow18
5503, 5504, 5506, 5507Synthetic or artificial staple fibres18
5505Waste of manmade fibres18
5508Sewing thread of manmade staple fibres18
5509, 5510, 5511Yarn of manmade staple fibres18
5512 to 5516Woven fabrics of manmade staple fibres5
5601Wadding of textile materials and articles thereof; such as Absorbent cotton wool12
5602Felt, whether or not impregnated, coated, covered or laminated12
5603Nonwovens, whether or not impregnated, coated, covered or laminated12
5604Rubber thread and cord, textile covered; textile yarn, and strip and the like  of  heading  5404  or  5405,  impregnated,  coated,  covered  or sheathed with rubber or plastics12
5605Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread12
5606Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn12
5607Twine, cordage, ropes and cables, whether or not plaited or braided and  whether or not  impregnated,  coated, covered  or sheathed  with rubber or plastics12
5608Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials12
5609Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included12
5705Coir mats, matting and floor covering5
5701Carpets and other textile floor coverings, knotted, whether or not made up12
5702Carpets and other textile floor coverings, woven, not tufted or flocked, whether   or   not   made   up,   including   “Kelem”,   “Schumacks”, “Karamanie” and similar hand-woven rugs12
5703Carpets and other textile floor coverings, tufted, whether or not made up12
5704Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up12
5705Other 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 handloom12
5809, 5810Embroidery or zari articles, that is to say,- imi, zari, kasab, saima,dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal5
5801Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 580612
5802Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 570312
5803Gauze, other than narrow fabrics of heading 580612
5804Tulles 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 600612
5805Hand-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 up12
5806Narrow  woven  fabrics,  other  than  goods  of  heading  5807;  narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)12
5807Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered12
5808Braids  in  the  piece;  ornamental  trimmings  in  the  piece,  without embroidery,  other  than  knitted  or  crocheted;  tassels,  pompons  and similar articles12
5809Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab,  saima,  dabka,  chumki,  gota  sitara,  naqsi,  kora,  glass  beads, badla, glzal]12
5810Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]12
5811Quilted 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 581012
5901Textile 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 foundations12
5902Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon12
5903Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 590212
5904Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape12
5905Textile wall coverings12
5906Rubberised textile fabrics, other than those of heading 590212
5907Textile  fabrics  otherwise  impregnated,  coated  or  covered;  painted canvas being theatrical scenery, studio back-cloths or the like12
5908Textile 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 impregnated12
5909Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials12
5910Transmission or conveyor belts or belting, of textile material, whether or  not  impregnated,  coated,  covered  or  laminated  with  plastics,  or reinforced with metal or other material12
5911Textile 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 articles12
60Knitted or crocheted fabrics [All goods]5
61Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece5
61Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece12
62Articles   of   apparel   and   clothing   accessories,   not   knitted   or crocheted, of sale value not exceeding Rs. 1000 per piece5
62Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece12
63Indian National Flag0
63Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece5
63Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding Rs. 1000 per piece12
64Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.5
6401Waterproof  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 processes18
6402Other footwear with outer soles and uppers of rubber or plastics18
6403Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather18
6404Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials18
6405Other footwear18
6406Parts 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 thereof18
6501Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt18
6502Hat-shapes,  plaited  or  made  by  assembling  strips  of  any  material, neither blocked to shape, nor with made brims, nor lined, nor trimmed18
6504 00 00Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed18
6505Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed18
6506Other headgear, whether or not lined or trimmed18
6507Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear18
6601Umbrellas  and  sun  umbrellas  (including  walking-stick  umbrellas, garden umbrellas and similar umbrellas)12
6602Walking-sticks, seat-sticks, whips, riding-crops and the like12
6603Parts, trimmings and accessories of articles of heading 6601 or 660212
6702Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit28
6703Human hair, dressed, thinned, bleached or otherwise worked0
6703Wool or other animal hair or other textile materials, prepared for use in making wigs or the like28
6704Wigs, 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 included28
6701Skins 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
6801Setts, curbstones and flagstones, of natural stone (except slate)28
6802Worked  monumental  or  building  stone  (except  slate)  and  articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and  alabaster, of Granite, of Other calcareous stone28
6803Worked slate and articles of slate or of agglomerated slate28
6804Millstones,   grindstones,   grinding   wheels   and   the   like,   without frameworks,  for  grinding,  sharpening,  polishing,  trueing  or  cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial abrasives, or of ceramics, with or without parts of other materials18
6805Natural  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 up18
6806Slag   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 6918
6807Articles  of  asphalt  or  of  similar  material  (for  example,  petroleum bitumen or coal tar pitch)28
6808Panels, 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 binders28
6809Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented28
6810Pre cast Concrete Pipes18
6810Articles of cement, of concrete or of artificial stone, whether or not reinforced;  such  as  Tiles,  flagstones,  bricks  and  similar  articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering28
6811Articles of asbestos-cement, of cellulose fibre-cement or the like18
6812Fabricated 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 681328
6813Friction 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 materials28
6814Worked   mica   and   articles   of   mica,   including   agglomerated   or reconstituted mica, whether or not on a support of paper, paperboard or other materials28
6815Articles  of  stone  or  of  other  mineral  substances  (including  carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included28
68Sand lime bricks12
6815Fly ash bricks and fly ash blocks12
6901Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths28
6901 00 10Bricks of fossil meals or similar siliceous earths5
6902Refractory   bricks,   blocks,   tiles   and   similar   refractory   ceramic constructional  goods,  other  than  those  of  siliceous  fossil  meals  or similar siliceous earths18
6903Other  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 earths18
6904Ceramic flooring blocks, support or filler tiles and the like28
6904 10 00Building bricks5
6905Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods28
6905 10 00Earthen or roofing tiles5
6906Salt Glazed Stone Ware Pipes18
6906Ceramic pipes, conduits, guttering and pipe fittings28
6907Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like,  whether or not on a backing; finishing ceramics28
6909Ceramic 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 goods28
6910Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures28
6911Tableware, kitchenware, other household articles and toilet articles, of porcelain or china18
6912Ceramic tableware,  kitchenware,  other household  articles  and  toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps]18
6912 00 40Earthen pot and clay lamps0
6913Statuettes and other ornamental ceramic articles28
6914Other ceramic articles28
7001Cullet and other waste and scrap of glass; glass in the mass18
7002Glass  in  balls  (other than  microspheres  of  heading 70.18),  rods or tubes, unworked18
7003Cast glass and rolled glass, in sheets or profiles, whether or not having an  absorbent,  reflecting  or  non-reflecting  layer,  but  not  otherwise worked28
7004Drawn  glass  and  blown  glass,  in  sheets,  whether or not  having an absorbent, reflecting or non-reflecting layer, but not otherwise worked28
7005Float glass and surface ground or polished glass, in sheets, whether or not  having  an  absorbent,  reflecting  or  non-reflecting  layer,  but  not otherwise worked28
7006 00 00Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials28
7007Safety glass, consisting of toughened (tempered) or laminated glass28
7008Multiple-walled insulating units of glass28
7009Glass mirrors, whether or not framed, including rear-view mirrors28
7010Carboys,   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 glass18
7011Glass  envelopes  (including  bulbs  and  tubes),  open,  and  glass  parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like28
7013Glassware  of  a  kind  used  for  table,  kitchen,  toilet,  office,  indoor decoration or similar purposes (other than that  of heading 7010 or 7018)18
7014Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked28
7015Clock 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 glasses18
7016Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms28
7017Laboratory,  hygienic  or  pharmaceutical  glassware,  whether  or  not graduated or calibrated18
7018Glass bangles (except those made from precious metals)0
7018Glass beads.5
7018Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter18
7019Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)18
7020Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]28
7015 10Glasses for corrective spectacles and flint buttons12
7020Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns12
7102Diamonds, non-industrial unworked or simply sawn, cleaved or bruted3
7103Precious   stones   (other   than   diamonds)   and   semi-precious   stones, unworked or simply sawn or roughly shaped3
7104Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped3
7201Pig iron and spiegeleisen in pigs, blocks or other primary forms18
7202Ferro-alloys18
7203Ferrous 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 forms18
7204Ferrous waste and scrap; remelting scrap ingots of iron or steel18
7205Granules and powders, of pig iron, spiegeleisen, iron or steel18
7206Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)18
7207Semi-finished products of iron or non-alloy steel18
7208 to 7212All flat-rolled products of iron or non-alloy steel18
7213 to 7215All bars and rods, of iron or non-alloy steel18
7216Angles, shapes and sections of iron or non-alloy steel18
7217Wire of iron or non-alloy steel18
7218Stainless steel in ingots or other primary forms; semi-finished products of stainless steel18
7219, 7220All flat-rolled products of stainless steel18
7221, 7222All bars and rods, of stainless steel18
7223Wire of stainless steel18
7224Other  alloy  steel  in  ingots  or  other  primary  forms;  semi-finished products of other alloy steel18
7225, 7226All flat-rolled products of other alloy steel18
7227, 7228All bars and rods of other alloy steel.18
7229Wire of other alloy steel18
7301Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel18
7302Railway 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 rails18
7303Tubes, pipes and hollow profiles, of cast iron18
7304Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel18
7305Other  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 steel18
7306Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel18
7307Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel18
7308Structures (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]18
7309Reservoirs, 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 equipment18
7310Tanks,  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 equipment18
7311Containers for compressed or liquefied gas, of iron or steel18
7312Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated18
7313Barbed 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 steel18
7314Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel18
7315Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 9018
7316Anchors, grapnels and parts thereof, of iron or steel18
7317Nails, 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 copper18
7318Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter- pins, washers (including spring washers) and similar articles, of iron or steel18
7319Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included18
7320Springs and leaves for springs, of iron and steel18
7321LPG stoves18
7321Stoves  [other than kerosene stove  and  LPG stoves],  ranges,  grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel28
7322Radiators 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 steel28
7323Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel18
7324Sanitary ware and parts thereof of iron and steel28
7325Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system18
7326Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal18
7310 or 7326Mathematical   boxes,   geometry   boxes   and   colour   boxes,   pencil sharpeners12
7317Animal shoe nails12
7319Sewing needles12
7321Kerosene burners, kerosene stoves and wood burning stoves of iron or steel12
7323Table, kitchen or other household articles of iron & steel; Utensils12
7401Copper mattes; cement copper (precipitated copper)18
7402Unrefined copper; copper anodes for electrolytic refining18
7403Refined copper and copper alloys, unwrought18
7404Copper waste and scrap18
7405Master alloys of copper18
7406Copper powders and flakes18
7407Copper bars, rods and profiles18
7408Copper wire18
7409Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm18
7410Copper foils18
7411Copper tubes and pipes18
7412Copper tube or pipe fittings (for example, couplings, elbows, sleeves)18
7413Stranded wires and cables18
7415Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper18
7418All goods other than utensils i.e. sanitary ware and parts thereof of copper28
7419Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 0028
7419 91 00Metal castings18
7418Table, kitchen or other household articles of copper; Utensils12
7501Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy18
7502Unwrought nickel18
7503Nickel waste and scrap18
7504Nickel powders and flakes18
7505Nickel bars, rods, profiles and wire18
7506Nickel plates, sheets, strip and foil18
7507Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)18
7508Other articles of nickel18
7601Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods18
7602Aluminium waste and scrap18
7603Aluminium powders and flakes18
7604Aluminium bars, rods and profiles18
7605Aluminium wire18
7606Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm18
7607Aluminium  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 mm18
7608Aluminium tubes and pipes18
7609Aluminium  tube  or  pipe  fittings  (for  example,  couplings,  elbows, sleeves)18
7610 [Except 7610 10 00]Aluminium  structures  (excluding prefabricated  buildings  of heading 94.06 and doors, windows and their frames and thresholds for doors under 7610 10 00) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades,  pillars  and  columns);  aluminium  plates.  rods,  profiles, tubes and the like, prepared for use in structures18
7610 10 00Doors, windows and their frames and thresholds for doors28
7611Aluminium  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 equipment18
7612Aluminium casks, drums, cans, boxes, etc.18
7613Aluminium containers for compressed or liquefied gas18
7614Stranded wires and cables18
7615All goods other than utensils i.e. sanitary ware and parts thereof28
7616Other articles of aluminium18
7615Table, kitchen or other household articles of aluminium; Utensils12
7801Unwrought lead18
7802Lead waste and scrap18
7804Lead plates, sheets, strip and foil; lead powders and flakes18
7806Other articles of lead (including sanitary fixtures and Indian lead seals)18
7901Unwrought zinc18
7902Zinc waste and scrap18
7903Zinc dust, powders and flakes18
7904Zinc bars, rods, profiles and wire18
7905Zinc plates, sheets, strip and foil18
7907Other articles of zinc including sanitary fixtures18
8001Unwrought tin18
8002Tin waste and scrap18
8003Tin bars, rods, profiles and wire18
8007Other articles of tin18
8101 to 8112Other   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 scrap18
8113Cermets and articles thereof, including waste and scrap18
8201Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.0
8202Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)18
8203Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting  shears,  pipe-cutters,  bolt  croppers,  perforating  punches  and similar hand tools18
8204Hand-operated   spanners   and   wrenches   (including   torque   meter wrenches  but  not  including  tap  wrenches);  interchangeable  spanner sockets, with or without handles18
8205Hand 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 frameworks18
8206Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale18
8207Interchangeable 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 tools18
8208Knives and cutting blades, for machines or for mechanical appliances18
8209Plates, sticks, tips and the like for tools, unmounted, of cermets18
8210 00 00Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink18
8212Razors and razor blades (including razor blade blanks in strips)28
8213 00 00Scissors, tailors’ shears and similar shears, and blades therefor18
8214Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof]28
8211Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor12
8214Paper knives, Pencil sharpeners and blades therefor12
8215Spoons,  forks,  ladles,  skimmers,  cake-servers,  fish-knives,  butter- knives, sugar tongs and similar kitchen or tableware12
8301Padlocks 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 metal18
8302Base  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 metal28
8303Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal28
8304Filing 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 940328
8305Fittings 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 metal28
8306Bells, 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 metal18
8307Flexible tubing of base metal, with or without fittings18
8308Clasps, 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 metal18
8309Stoppers, 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 metal18
8310Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 940528
8311Wire, 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 spraying18
84Pawan Chakki that is Air Based Atta Chakki5
84 or 85Following renewable energy devices & parts for their manufacture (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Solar lantern / solar lamp (g) Ocean waves/tidal waves energy devices/plants5
8401Nuclear reactors; machinery and apparatus for isotopes separation18
8402Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super- heated water boilers18
8403Central heating boilers other than those of heading 840218
8404Auxiliary 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 units18
8405Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers18
8406Steam turbines and other vapour turbines18
8407Spark-ignition  reciprocating  or  rotary  internal  combustion  piston engine28
8408Compression-ignition  internal  combustion  piston  engines  (diesel  or semi-diesel engines)28
8409Parts suitable for use solely or principally with the engines of heading 8407 or 840828
8410Hydraulic turbines, water wheels, and regulators therefor18
8411Turbo-jets, turbo-propellers and other gas turbines – turbo-jets18
8412Other  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]18
8413Pumps  for dispensing fuel  or lubricants  of the  type used  in  filling stations  or garages  [8413  11],  Fuel,  lubricating or  cooling medium pumps  for  internal  combustion  piston  engines  [8413  30],  concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]28
8413, 8413 91Hand pumps and parts thereof5
8414Air  or  vacuum  pumps,  air  or  other  gas  compressors  and  fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters28
8415Air-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 regulated28
8416Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances18
8417Industrial  or  laboratory  furnaces  and  ovens,  including  incinerators, non-electric18
8418Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 841528
8419Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89 20],  Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30],  Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water  [8419  89  40],  Plant  growth  chambers  and  rooms  and  tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers;  apparatus  for chemical  vapour deposition on LCD substratus [8419 89 70]; parts [8419 90]28
8419 19Solar water heater and system5
8419 20Medical, surgical or laboratory sterilisers18
8420Calendering or other rolling machines, other than for metals or glass, and cylinders therefor18
8421Centrifuges,   including   centrifugal   dryers;   filtering   or   purifying machinery and apparatus, for liquids or gases18
8422Dish washing machines, household [8422 11 00] and other [8422 19 00]28
8422 20 00, 8422 30 00, 8422 40 00, 8522 90 [other than 8422 11 00, 8422 19 00]Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other  containers;  machinery  for  capsuling  bottles,  jars,  tubes  and similar containers; other packing or wrapping machinery (including heat-shrink  wrapping  machinery);  machinery for  aerating  beverages [other than dish washing machines]18
8423Weighing   machinery   (excluding   balances   of   a   sensitivity  of   5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [other than electric or electronic weighing machinery]18
8423Electric or  electronic weighing machinery (excluding balances  of a sensitivity  of  5  centigrams  or  better),  including  weight  operated counting or checking machines; weighing machine weights of all kinds28
8424Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than fire extinguishers, whether or not charged]18
8424Fire extinguishers28
8425Pulley tackle and hoists other than skip hoists; winches and capstans; jacks18
8426Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane18
8427Fork-lift  trucks;  other  works  trucks  fitted  with  lifting  or  handling equipment28
8428Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)28
8429Self-propelled  bulldozers,  angledozers,  graders,  levellers,  scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers28
8430Other  moving,   grading,  levelling,  scraping,   excavating,  tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers28
8431Parts  suitable  for  use  solely  or  principally  with  the  machinery  of headings 8425 to 843018
8435Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages18
8437Machines  for  cleaning,  sorting  or  grading,  seed,  grain  or  dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof5
8438Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery  for  the  extraction  or  preparation  of  animal  or  fixed vegetable fats or oils18
8439Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard18
8440Book-binding machinery, including book-sewing machines18
8441Other  machinery  for  making  up  paper  pulp,  paper  or  paperboard, including cutting machines of all kinds18
8442Machinery,  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)18
8443Printing machinery used for printing by means of plates, cylinders and other  printing  components  of  heading  84.42;  Printers  [other  than machines which perform two or more of the functions of printing, copying or facsimile transmission] capable of connecting to an automatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle]18
8443Printers  which  perform  two  or  more  of  the  functions  of  printing, copying  or  facsimile  transmission,  capable  of  connecting  to  an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle28
8444Machines for extruding, drawing, texturing or cutting man-made textile materials18
8445Amber charkha0
8445Machines 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 844718
8446Handloom [weaving machinery]0
8446Weaving machines (looms)18
8447Knitting machines, stitch-bonding machines and machines for making gimped  yarn,  tulle,  lace,  embroidery,  trimmings,  braid  or  net  and machines for tufting18
8448Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)18
8449Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats18
8450Household  or  laundry-type  washing  machines,  including  machines which both wash and dry28
8451Machinery  (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 fabrics18
8453Machinery 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 machines18
8454Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries18
8455Metal-rolling mills and rolls therefor18
8456Machine-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 processes18
8457Machining  centres,  unit  construction  machines  (single  station)  and multi-station transfer machines, for working metal18
8458Lathes (including turning centres) for removing metal18
8459Machine-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 845818
8460Machine-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 846118
8461Machine-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 included18
8462Machine-tools  (including  presses)  for  working  metal  by  forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above18
8463Other machine-tools for working metal, or cermets, without removing material18
8464Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass18
8465Machine-tools  (including  machines  for  nailing,  stapling,  glueing  or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials18
8466Parts 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 hand18
8467Tools  for  working  in  the  hand,  pneumatic,  hydraulic  or  with  self- contained electric or non-electric motor18
8468Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances18
8470Calculating 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 registers18
8471Automatic 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 included18
8472Perforating or stapling machines (staplers), pencil sharpening machines18
8472Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewriters, electric or non-electric, Perforating or stapling machines (staplers), pencil sharpening machines]28
8473Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 847218
8474Machinery  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 sand18
8475Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs,  in  glass  envelopes;  machines  for  manufacturing  or  hot working glass or glassware18
8476Automatic  goods-vending  machines  (for  example,  postage  stamps, cigarette,  food  or  beverage  machines),  including  money  changing machines28
8477Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter18
8478Machinery  for  preparing  or  making  up  tobacco,  not  specified  or included elsewhere in this chapter28
8479Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)]18
8479Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00]28
8480Moulding boxes for metal foundry; mould bases; moulding patterns; moulds  for  metal  (other  than  ingot  moulds),  metal  carbides,  glass, mineral materials, rubber or plastics18
8481Taps,  cocks,  valves  and  similar  appliances  for  pipes,  boiler  shells, tanks,   vats   or   the  like,   including  pressure-reducing  valves   and thermostatically controlled valves18
8482Ball bearing, Roller Bearings18
8483Transmission 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)28
8484Gaskets  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 seals28
8486Machines and apparatus of a kind used solely or principally for the manufacture   of   semiconductor   boules   or   wafers,   semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories18
8487Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter18
8401Fuel elements (cartridges), non-irradiated, for nuclear reactors12
8408Fixed Speed Diesel Engines of power not exceeding 15HP12
8413Power 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 pumps12
8414 20 10Bicycle pumps12
8414 20 20Other hand pumps12
8414 90 12Parts of air or vacuum pumps and compressors of bicycle pumps12
8432Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers12
8433Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 843712
8434Milking machines and dairy machinery12
8436Other  agricultural,  horticultural,  forestry,  poultry-keeping  or  bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders12
8452Sewing machines12
8479Composting Machines12
8501Electric motors and generators (excluding generating sets)18
8502Electric generating sets and rotary converters18
8503Parts suitable for use solely or principally with the machines of heading 8501 or 850218
8504Transformers  Industrial  Electronics;  Electrical  Transformer;  Static Convertors (UPS)18
8504Static  converters  (for  example,  rectifiers)  and  inductors  [other  than Transformers  Industrial  Electronics;  Electrical  Transformer;  Static Convertors (UPS)]28
8505Electro-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 heads18
8506Primary cells and primary batteries28
8507Electric  accumulators,  including  separators  therefor,  whether  or  not rectangular (including square)28
8508Vacuum cleaners28
8509Electro-mechanical  domestic  appliances,  with  self-contained  electric motor, other than vacuum cleaners of heading 850828
8510Shavers,   hair   clippers   and   hair-removing   appliances,   with   self- contained electric motor28
8511Electrical  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 engines28
8512Electrical  lighting  or  signalling  equipment  (excluding  articles  of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles28
8513Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 851228
8514Industrial 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 loss18
8515Electric (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 cermets18
8516Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 854528
8517Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 852818
8517ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40]28
8518Microphones   and   stands   therefor;   loudspeakers,  whether   or  not mounted in their enclosures [other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers;18
8518Single loudspeakers, mounted in their enclosures [8518 21 00], Audio- frequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00]28
8519Sound recording or reproducing apparatus28
8521Video recording or reproducing apparatus, whether or not incorporating a video tuner18
8522Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 852128
8523Discs, 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 3718
8525Closed-circuit television (CCTV)18
8525Transmission apparatus for radio-broadcasting or television, whether or not   incorporating   reception   apparatus   or   sound   recording   or reproducing apparatus; television cameras, digital cameras and video cameras recorders [other than CCTV]28
8526Radar  apparatus,  radio  navigational  aid  apparatus  and  radio  remote control apparatus28
8527Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock28
8528Computer  monitors  not  exceeding  17  inches,  Set  top  Box   for Television (TV)18
8528Monitors   and   projectors,   not   incorporating   television   reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 17 inches]28
8529Parts  suitable  for  use  solely  or  principally  with  the  apparatus  of headings 8525 to 852828
8530Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)28
8531Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 853028
8532Electrical capacitors, fixed, variable or adjustable (pre-set)18
8533Electrical resistors (including rheostats and potentiometers), other than heating resistors18
8534 00 00Printed Circuits18
8535Electrical 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 volts18
8536Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables28
8537Boards, 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 851728
8538Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 853718
8539Electrical Filaments or discharge lamps18
8539Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps]28
8540Thermionic,  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)18
8541Diodes,  transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes  (LED); mounted piezo- electric crystals18
8542Electronic integrated circuits18
8543Electrical  machines  and  apparatus,  having  individual  functions,  not specified or included elsewhere in this Chapter18
8544Winding Wires; Coaxial cables; Optical Fiber18
8544Insulated  (including  enamelled  or  anodised)  wire,  cable  and  other insulated  electric  conductors,  whether  or  not  fitted  with  connectors [other than Winding Wires; Coaxial cables; Optical Fiber]28
8545Carbon electrodes18
8545Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon)28
8546Electrical insulators of any material18
8547Insulating  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 material28
8548Waste  and  scrap  of  primary  cells,  primary  batteries  and  electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter18
8517Telephones for cellular networks or for other wireless networks12
85Parts for manufacture of Telephones for cellular networks or for other wireless networks12
8525 60Two-way   radio   (Walkie   talkie)   used   by   defence,   police   and paramilitary forces etc.12
8539LED lamps12
8601Rail locomotives powered from an external source of electricity or by electric accumulators5
8602Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof5
8603Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 86045
8604Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)5
8605Railway or tramway passenger coaches, not self-propelled; luggage vans,  post  office  coaches  and  other  special  purpose  railway  or tramway coaches, not self-propelled (excluding those of heading 8604)5
8606Railway or tramway goods vans and wagons, not self-propelled5
8607Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof5
8608Railway   or   tramway   track   fixtures   and   fittings;   mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing5
8609Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]18
8702Motor vehicles for the transport of ten or more persons, including the driver28
8703Cars  for  physically  handicapped  persons,  subject  to  the  following conditions: a)  an  officer  not  below  the  rank  of  Deputy  Secretary  to  the Government  of  India  in  the  Department  of  Heavy  Industries certifies that the said goods are capable of being used by the physically handicapped persons; and b)  the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.18
8703Motor  cars  and  other  motor  vehicles  principally  designed  for  the transport  of  persons  (other  than  those  of  heading  8702),  including station wagons and racing cars [other than Cars for physically handicapped persons]28
8704Refrigerated motor vehicles18
8704Motor  vehicles  for  the  transport  of  goods  [other  than  Refrigerated motor vehicles]28
8705Special 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)28
8706Chassis fitted with engines, for the motor vehicles of headings 8701 to 870528
8707Bodies (including cabs), for the motor vehicles of headings 8701 to 870528
8708Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle18
8708Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]28
8709Works  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 vehicles28
8710Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles28
8711Motorcycles (including  mopeds) and  cycles fitted with an  auxiliary motor, with or without side-cars; side-cars28
8713Carriages  for  disabled  persons,  whether  or  not  motorised  or otherwise mechanically propelled5
8714Parts and accessories of vehicles of headings 8711 and 871328
8715Baby carriages and parts thereof18
8716Trailers 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]28
87Electrically operated vehicles, including two and three wheeled electric motor vehicles12
8701Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)12
8712Bicycles and other cycles (including delivery tricycles), not motorised12
8714Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 871212
8716 20 00Self-loading or self-unloading trailers for agricultural purposes12
8716 80Hand  propelled  vehicles  (e.g.  hand  carts,  rickshaws  and  the  like); animal drawn vehicles12
8801Balloons and dirigibles, gliders and other non-powered aircraft18
8802Other  aircraft  (for  example,  helicopters,  aeroplanes),  other  than those for personal use.5
8802Aircrafts for personal use28
8802 60 00Spacecraft (including satellites) and suborbital and spacecraft launch vehicles0
8803Parts of goods of heading 88010
8803Parts of goods of heading 88025
8804Parachutes   (including   dirigible   parachutes   and   paragliders)   and rotochutes; parts thereof and accessories thereto and parts thereof18
8805Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof18
8901Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods5
8902Fishing vessels; factory ships and other vessels for processing or preserving fishery products5
8903Yachts  and  other  vessels  for  pleasure  or  sports;  rowing  boats  and canoes28
8904Tugs and pusher craft5
8905Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms5
8906Other vessels, including warships and lifeboats other than rowing boats5
8907Other  floating  structures  (for  example,  rafts,  tanks,  coffer-dams, landing-stages, buoys and beacons)5
8908 00 00Vessels and other floating structures for breaking up18
90Coronary stents and coronary stent systems for use with cardiac catheters5
90 or 84Disposable sterilized dialyzer or micro barrier of artificial kidney5
90 or any other ChapterArtificial kidney5
90 or any other ChapterParts of the following goods, namely:- (i)        Crutches; (ii)       Wheel chairs; (iii)      Walking frames; (iv)      Tricycles; (v)       Braillers; and (vi)      Artificial limbs5
90 or any other ChapterAssistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule5
9001Optical 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 worked18
9002Lenses, 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]18
9003Frames and mountings for spectacles, goggles or the like, and parts thereof18
9004Spectacles  [other than  corrective];  goggles  and  the like,  corrective, protective or other18
9004Goggles28
9005Binoculars,   monoculars,  other  optical   telescopes,   and   mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy28
9006Photographic  (other  than  cinematographic)  cameras;  photographic flashlight  apparatus  and  flashbulbs  other  than  discharge  lamps  of heading 853928
9007Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus28
9008Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers28
9010Apparatus and equipment for photographic (including cinematographic) laboratories,  not  specified  or  included  elsewhere  in  this  Chapter; negatoscopes; projection screens28
9011Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection28
9012Microscopes other than optical microscopes; diffraction apparatus28
9013Liquid  crystal  devices  not  constituting  articles  provided  for  more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter28
9014Direction   finding  compasses;   other  navigational   instruments   and appliances28
9015Surveying  (including  photogrammetrical  surveying),  hydrographic, oceanographic,     hydrological,     meteorological     or     geophysical instruments and appliances, excluding compasses; rangefinders28
9016Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances]18
9016Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights28
9017Instruments for measuring length, for use in the hand (for example, measuring  rods  and  tapes,  micrometers,  callipers),  not  specified  or included elsewhere in the chapter18
9021Hearing aids0
9022Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for \ including radiography or radiotherapy apparatus, X-ray tubes  and  other  X-ray  generators,  high  tension  generators,  control panels and desks, screens, examinations or treatment tables, chairs and the light28
9023Instruments,  apparatus  and  models,  designed  for  demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses28
9024Machines   and   appliances   for   testing   the   hardness,   strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)18
9025Hydrometers    and    similar    floating    instruments,    thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments18
9026Instruments 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 903218
9027Instruments  and  apparatus  for  physical  or  chemical  analysis  (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity,  expansion, surface tension  or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes18
9028Gas,  liquid  or  electricity  supply  or  production  meters,  including calibrating meters therefor18
9029Revolution  counters,  production  counters,  taximeters,  mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes18
9030Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X‑ray, cosmic or other ionising radiations18
9031Measuring  or  checking  instruments,  appliances  and  machines,  not specified or included elsewhere in this Chapter; profile projectors18
9032Automatic regulating or controlling instruments and apparatus18
9033Parts  and  accessories  (not  specified  or  included  elsewhere  in  this Chapter) for machines, appliances, instruments or apparatus of Chapter 9018
90 or any other ChapterBlood glucose monitoring system (Glucometer) and test strips12
90 or any other ChapterPatent Ductus Arteriousus / Atrial Septal Defect occlusion device12
9001Contact lenses; Spectacle lenses12
9002Intraocular lens12
9004Spectacles, corrective12
9017 20Drawing  and  marking  out  instruments;  Mathematical  calculating instruments; pantographs; Other drawing or marking out instruments12
9018Instruments  and  appliances  used  in  medical,  surgical,  dental  or veterinary sciences, including scintigraphic apparatus, other electro- medical apparatus and sight-testing instruments12
9019Mechano-therapy    appliances;    massage    apparatus;    psychological12
9020Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters12
9021Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body12
9022Apparatus 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 light12
9101Wrist-watches,  pocket-watches  and  other  watches,  including  stop- watches, with case of precious metal or of metal clad with precious metal28
9102Wrist-watches,  pocket-watches  and  other  watches,  including  stop watches, other than those of heading 910128
9103Clocks with watch movements, excluding clocks of heading 910418
9104Instrument panel clocks and clocks of a similar type     for vehicles, aircraft, spacecraft or vessels28
9105Other clocks18
9106Time  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)28
9107Time switches with clock or watch movement or with synchronous motor28
9108Watch movements, complete and assembled28
9109Clock movements, complete and assembled18
9110Complete   clock   movements,   unassembled   or   partly   assembled (movement  sets);  incomplete  clock  movements,  assembled;  rough clock movements18
9110Complete   watch   movements,   unassembled   or   partly   assembled (movement  sets);  incomplete  watch  movements,  assembled;  rough watch movements28
9111Watch cases and parts thereof28
9112Clock cases, and parts thereof18
9112Cases for other than clocks, and parts thereof28
9113Watch straps, watch bands and watch bracelets, and parts thereof28
9114Other clock parts18
9114Other watch parts28
92Indigenous handmade musical instruments0
9201Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments28
9202Other string musical instruments (for example, guitars, violins, harps)28
9205Wind   musical   instruments   (for   example,   keyboard   pipe   organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs28
9206 00 00Percussion  musical  instruments  (for  example,  drums,  xylophones, cymbols, castanets, maracas)28
9207Musical  instruments,  the  sound  of  which  is  produced,  or  must  be amplified, electrically (for example, organs, guitars, accordions)28
9208Musical    boxes,    fairground    organs,    mechanical    street    organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds;  whistles,  call  horns and  other mouth-blown  sound  signalling instruments28
9209Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds28
9301Military weapons other than revolvers, pistols18
9302Revolvers and pistols, other than those of heading 9303 or 930428
9303Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle- loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)18
9304Other  arms  (for  example,  spring,  air  or  gas  guns  and  pistols, truncheons), excluding those of heading 930718
9305Parts and accessories of articles of headings 9301 to 930418
9306Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads18
9307Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor18
9401Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof28
9402Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs); barbers’ chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles18
9403Bamboo furniture18
9403Other furniture [other than bamboo furniture] and parts thereof28
9404Coir mattresses, cotton pillows, mattress and quilts18
9404Mattress  supports;  articles  of  bedding  and  similar  furnishing  (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered28
9405Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included28
9405 50 31Kerosene pressure lantern5
9405 91 00, 9405 92 00 or 9405 99 00Parts of kerosene pressure lanterns including gas mantles5
9406Prefabricated buildings18
9404Coir products [except coir mattresses]12
9404Products wholly made of quilted textile materials12
9405, 9405 50 31Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof12
9405LED lights or fixtures including LED lamps12
9405LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)12
9503Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)18
9504Video games consoles and Machines28
9505Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes28
9506Swimming pools and padding pools18
9506Articles  and  equipment  for  general  physical  exercise,  gymnastics, athletics28
9508Roundabouts,   swings,   shooting   galleries   and   other   fairground amusements; [other than travelling circuses and travelling menageries]28
9503Toys  like  tricycles,  scooters,  pedal  cars  etc.  (including  parts  and accessories thereof) [other than electronic toys]12
9504Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]12
9506Sports goods other than articles and equipments for general physical exercise12
9507Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208) and similar hunting or shooting requisites12
9601Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and  other  animal  carving  material,  and  articles  of  these  materials (including articles obtained by moulding)28
9602Worked vegetable or mineral carving material  and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles,  not  elsewhere  specified  or  included;  worked,  unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin28
9603Muddhas made of sarkanda and phool bahari jhadoo0
9603 [other than 9603 10 00]Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles]18
9603 10 00Broomsticks5
9604 00 00Hand sieves and hand riddles18
9605Travel sets for personal toilet, sewing or shoe or clothes cleaning18
9606 21 00, 9606 22 00, 9606 29, 9606 30Buttons,  of  plastics  not  covered  with  the  textile  material,  of  base metals, buttons of coconut shell, button blanks18
9607Slide fasteners and parts thereof18
9608Fountain pens, stylograph pens and other pens18
9609Slate pencils and chalk sticks0
9610 00 00Slates0
9610 00 00Boards, with writing or drawing surface, whether or not framed18
9611Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand- operated composing sticks and hand printing sets incorporating such composing sticks28
9612Typewriter or similar ribbons, inked or otherwise prepared for giving impressions,  whether  or  not  on  spools  or  in  cartridges;  ink-pads, whether or not inked, with or without boxes18
9613Cigarette  lighters  and  other  lighters,  whether  or  not  mechanical  or electrical, and parts thereof other than flints and wicks28
9614Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof28
9616Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs  and  pads  for  the  application  of  cosmetics  or  toilet preparations28
9617Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners28
9618Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window dressing28
9620 00 00Monopods, bipods, tripods and similar articles18
9608Pens [other than Fountain pens, stylograph pens]12
9608, 9609Pencils  (including  propelling  or  sliding  pencils),  crayons,  pastels, drawing charcoals and tailor’s chalk12
9615Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof12
9619Sanitary towels  (pads)  and  tampons,  napkins  and  napkin  liners for babies and similar articles, of any material12
9704Postage  or  revenue  stamps,  stamp-postmarks,  first-day  covers, postal stationery (stamped paper),  and  the like,  used or unused, other than those of heading 49075
9705Numismatic coins5
9701Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand- decorated  manufactured  articles;  collages  and   similar  decorative plaques12
9702Original engravings, prints and lithographs12
9703Original sculptures and statuary, in any material12
9705Collections    and    collectors’    pieces    of    zoological,    botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]12
9706Antiques of an age exceeding one hundred years12
9801All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and   development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: (1) industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above.18
9802Laboratory chemicals18
9803Passenger baggage0
9804Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use.5
9804All dutiable articles intended for personal use28
9804Other Drugs and medicines intended for personal use12
Any chapterPuja samagri namely,- (i)     Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii)   Sacred thread (commonly known as yagnopavit); (iii)  Wooden khadau; (iv)   Panchamrit, (v)    Vibhuti sold by religious institutions, (vi)   Unbranded honey [proposed GST Nil] (vii) Wick for diya. (viii) Roli (ix)   Kalava (Raksha sutra) (x)    Chandan tika0
Any chapterParts of goods of headings 8901, 8902, 8904, 8905, 8906, 89075
Any ChapterGoods which are not specified in Schedule I, II, IV, V or VI18
Any ChapterLottery run by State Governments Explanation 1.- For the purposes of this entry,  value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and  Services  Tax  Act,  2017  (13  of  2017)  shall  be  deemed  to  be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation 2.- (1) “Lottery run by State Governments” means a lottery not allowed to be sold in any state other than the organising state. (2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.12