LTC cash voucher scheme and its eligible goods and services
Most of the central government employees have a doubt on GST rate to avail benefit of goods and services for LTC cash voucher scheme.
Utilizing LTC cash voucher scheme:
Purchasing of items/ availing of services which carry a GST rate of less than 12% can not be claimed by the employee. Goods or services which are come under more than 12% of GST can be applied for the LTC cash voucher scheme.
Here you can compute & verify to Claim the benefit:
Check out: LTC leave enhancement calculator – 2018-2021
“Employees those who are opting for this scheme are required to buy goods/ services worth 3 times the fare and one time the leave enhancement before March 31st 2021, and cash must be spent on goods attracting GST of 12% or more from a GST registered vendor through digital mode. The employee has to submit GST invoice to the employer for verification to claim the benefit. In case the employee spends a lower amount, the total amount payable would be reduced accordingly.”
View also: Finmin Order: LTC Special cash package during the Block 2018-21 : Important FAQ
Here is a brief description of goods and services which comes under the GST rate of 12% and more:
We have attached here overall goods which are GST 12% and above for both food and non-food items. Kindly consider only non-food items to avail the benefit.
| Description of Goods |
|---|
| Live horses |
| Meat of bovine animals, frozen and put up in unit containers |
| Meat of swine, frozen and put up in unit containers |
| Meat of sheep or goats, frozen and put up in unit containers |
| Meat of horses, asses, mules or hinnies, frozen and put up in unit Containers |
| Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers |
| Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers |
| Other meat and edible meat offal, frozen and put up in unit containers |
| Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers |
| Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers |
| Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers |
| Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads |
| Cheese |
| Brazil nuts, dried, whether or not shelled or peeled |
| Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts] |
| Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried |
| Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 |
| Starches; inulin |
| Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 |
| Fats of bovine animals, sheep or goats, other than those of heading 1503 |
| Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared |
| Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified |
| Wool grease and fatty substances derived therefrom (including lanolin) |
| Other animal fats and oils and their fractions, whether or not refined, but not chemically modified |
| Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. |
| Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 |
| Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included |
| Sausages and similar products, of meat, meat offal or blood; food preparations based on these products |
| Other prepared or preserved meat, meat offal or blood |
| Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates |
| Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs |
| Crustaceans, molluscs and other aquatic invertebrates prepared or preserved |
| Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid |
| Tomatoes prepared or preserved otherwise than by vinegar or acetic acid |
| Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid |
| Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 |
| Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 |
| Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) |
| Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter |
| Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground- nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits |
| Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. |
| Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof |
| Yeasts and prepared baking powders |
| Sauces and preparations therefor [other |
| than Curry paste; mayonnaise and |
| salad dressings; mixed condiments and |
| mixed seasoning |
| Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi |
| Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form |
| Soya milk drinks |
| Fruit pulp or fruit juice based drinks |
| Tender coconut water put up in unit container and bearing a registered brand name |
| Beverages containing milk |
| Marble and travertine blocks |
| Granite blocks |
| Anaesthetics |
| Potassium Iodate |
| Steam |
| Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 |
| Iodine |
| Medicinal grade hydrogen peroxide |
| Gibberellic acid |
| Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included |
| Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products |
| Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments |
| Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale |
| Wadding, gauze, bandages and similar articles (for example, dressings, adhe- sive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes |
| Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives] |
| Fountain pen ink |
| Ball pen ink |
| Tooth powder |
| Odoriferous preparations which operate by burning [other than agarbattis] |
| Following goods namely:- a.Menthol and menthol crystals, b.Peppermint (Mentha Oil), c.Fractionated / de-terpenated mentha oil (DTMO), d.De-mentholised oil (DMO), e.Spearmint oil, f.Mentha piperita oil |
| Candles, tapers and the like |
| Photographic plates and film for x-ray for medical use |
| Photographic plates and films, exposed and developed, other than cinematographic film |
| Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films. |
| Silicon wafers |
| All diagnostic kits and reagents |
| Feeding bottles |
| Plastic beads |
| Latex Rubber Thread |
| Nipples of feeding bottles |
| Surgical rubber gloves or medical examination rubber gloves |
| Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 |
| Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 |
| Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 |
| Chamois (including combination cham- ois) leather; patent leather and patent laminated leather; metallised leather |
| Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of compo- sition leather, not suitable for the manu- facture of leather articles; leather dust, powder and flour |
| Gloves specially designed for use in sports |
| The following goods, namely: – a.Cement Bonded Particle Board; b.Jute Particle Board; c.Rice Husk Board; d.Glass-fibre Reinforced Gypsum Board (GRG) e.Sisal-fibre Boards; f.Bagasse Board; and g.Cotton Stalk Particle Board h.Particle/fibre board manufactured from agricultural crop residues |
| Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking- sticks, umbrellas, tool handles or the like |
| Wood wool; wood flour |
| Railway or tramway sleepers (cross-ties) of wood |
| Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints] |
| Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood |
| Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves |
| Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood |
| Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 |
| Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware] |
| Natural cork, raw or simply prepared |
| Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials |
| Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah |
| Mechanical wood pulp |
| Chemical wood pulp, dissolving grades |
| Chemical wood pulp, soda or sulphate, other than dissolving grades |
| Chemical wood pulp, sulphite, other than dissolving grades |
| Wood pulp obtained by a combination of mechanical and chemical pulping processes |
| Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material |
| Recovered (waste and scrap) paper or paperboard |
| Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard |
| Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 |
| Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter |
| Greaseproof papers |
| Glassine papers |
| Composite paper and paperboard |
| (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets |
| Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 |
| Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size |
| Aseptic packaging paper |
| Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery |
| Cartons, boxes and cases of corrugated paper or paper board |
| Exercise book, graph book, & laboratory note book and notebooks |
| Paper pulp moulded trays |
| Paper splints for matches, whether or not waxed, Asphaltic roofing sheets |
| Music, printed or in manuscript, whether or not bound or illustrated |
| Plans and drawings for architectural, engineering, industrial, com-mercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitized paper and carbon copies of the foregoing |
| Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title |
| Transfers (decalcomanias) |
| Printed or illustrated postcards; printed cards bearing personal greet-ings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings |
| Calendars of any kind, printed, including calendar blocks |
| Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pic-tures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purpos-es reproduced with the aid of computer or any other devices |
| Wadding of textile materials and articles thereof; such as Absorbent cotton wool |
| Felt, whether or not impregnated, coated, covered or laminated |
| Nonwovens, whether or not impregnated, coated, covered or laminated |
| Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics |
| Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread |
| Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn |
| Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics |
| Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials |
| Articles of yarn, strip or the like of heading 5404 or 5405, twine, cord-age, rope or cables, not elsewhere specified or included |
| Carpets and other textile floor coverings, knotted, whether or not made up |
| Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs |
| Carpets and other textile floor coverings, tufted, whether or not made up |
| Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up |
| Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom |
| Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806 |
| Terry towelling and similar woven terry fabrics, other than narrow fab-rics of heading 5806; tufted textile fabrics, other than products of heading 5703 |
| Gauze, other than narrow fabrics of heading 5806 |
| Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006 |
| Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up |
| Narrow woven fabrics, other than goods of heading 5807; narrow fab-rics consisting of warp without weft assembled by means of an adhe-sive (bolducs) |
| Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered |
| Braids in the piece; ornamental trimmings in the piece, without em-broidery, other than knitted or crocheted; tassels, pompons and similar articles |
| Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] |
| Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] |
| Description of Goods Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or other-wise, other than embroidery of heading 5810 |
| Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations |
| Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon |
| Textile fabrics impregnated, coated, covered or laminated with plas-tics, other than those of heading 5902 |
| Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape |
| Textile wall coverings |
| Rubberised textile fabrics, other than those of heading 5902 |
| Textile fabrics otherwise impregnated, coated or covered; painted can-vas being theatrical scenery, studio backcloths or the like |
| Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated |
| Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials |
| Transmission or conveyor belts or belt- ing, of textile material, whether or not impregnated, coated, covered or lami- nated with plastics, or re-inforced with metal or other material |
| Textile products and articles, for tech- nical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, cov- ered 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 im-pregnated 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 im- pregnated or coated, of a kind commonly used in other machines, Cotton fabrics and arti- cles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker’s felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles |
| Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece |
| Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece |
| Other made up textile articles, sets, worn clothing and worn textile ar-ticles and rags, of sale value exceeding Rs. 1000 per piece |
| Umbrellas and sun umbrellas (including walking-stick umbrellas, gar-den umbrellas and similar umbrellas) |
| Walking-sticks, seat-sticks, whips, riding-crops and the like |
| Parts, trimmings and accessories of articles of heading 6601 or 6602 |
| Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of head-ing 0505 and worked quills and scapes) |
| Sand lime bricks |
| Fly ash bricks and fly ash blocks |
| Glasses for corrective spectacles and flint buttons |
| Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns |
| Mathematical boxes, geometry boxes and colour boxes, pencil sharp-eners |
| Animal shoe nails |
| Sewing needles |
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| Table, kitchen or other household articles of iron & steel; Utensils |
| Table, kitchen or other household articles of copper; Utensils |
| Table, kitchen or other household articles of aluminium; Utensils |
| Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor |
| Paper knives, Pencil sharpeners and blades therefor |
| Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware |
| Fuel elements (cartridges), non-irradiated, for nuclear reactors |
| Fixed Speed Diesel Engines of power not exceeding 15HP |
| Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps |
| Bicycle pumps |
| Other hand pumps |
| Parts of air or vacuum pumps and compressors of bicycle pumps |
| Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers |
| Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437 |
| Milking machines and dairy machinery |
| Other agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders |
| Sewing machines |
| Composting Machines |
| Telephones for cellular networks or for other wireless networks |
| Parts for manufacture of Telephones for cellular networks or for other wireless networks |
| Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. |
| LED lamps |
| Electrically operated vehicles, including two and three wheeled electric motor vehicles |
| Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) |
| Bicycles and other cycles (including delivery tricycles), not motorised |
| Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 |
| Self-loading or self-unloading trailers for agricultural purposes |
| Hand propelled vehicles (e.g. hand carts, rickshaws and the like); ani-mal drawn vehicles |
| Blood glucose monitoring system (Glucometer) and test strips |
| Patent Ductus Arteriousus/Atrial Septal Defect occlusion device |
| Contact lenses; Spectacle lenses |
| Intraocular lens |
| Spectacles, corrective |
| Drawing and marking out instruments; Mathematical calculating in-struments; pantographs; Other drawing or marking out instruments |
| Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments |
| Mechano-therapy appliances; massage apparatus; psychological aptitude testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus |
| Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters |
| Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body |
| Apparatus based on the use of X-rays or of alpha, beta or gamma radi-ations, for medical, surgical, dental or veterinary uses, including radi-ography or radiotherapy apparatus, X-ray tubes and other X-ray gen-erators, high tension generators, control panels and desks, screens, ex-aminations or treatment tables, chairs and the light |
| Coir products [except coir mattresses] |
| Products wholly made of quilted textile materials |
| Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof |
| LED lights or fixtures including LED lamps |
| LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) |
| Toys like tricycles, scooters, pedal cars etc. (including parts and acces-sories thereof) [other than electronic toys] |
| Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] |
| Sports goods other than articles and equipments for general physical exercise |
| Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208) and similar hunting or shooting requisites |
| Pens [other than Fountain pens, stylograph pens] |
| Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk |
| Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof |
| Sanitary towels (pads) and tampons, napkins and napkin liners for ba-bies and similar articles, of any material |
| Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand- deco-rated manufactured articles; collages and similar decorative plaques |
| Original engravings, prints and lithographs |
| Original sculptures and statuary, in any material |
| Collections and collectors’ pieces of zoological, botanical, mineralog-ical, anatomical, historical, archaeological, paleontological, ethno-graphic or numismatic interest [other than numismatic coins] |
| Antiques of an age exceeding one hundred years |
| Other Drugs and medicines intended for personal use |
| Lottery run by State Governments |
| Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 read with section 20 of the Integrated |
| Goods and Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. |
| Explanation 2. |
| (1)“Lottery run by State Governments” means a lottery not allowed to be sold in any state other than the organising state. |
| (2)Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries |
| (Regulation) Rules, 2010. |
| Condensed milk |
| Malt, whether or not roasted |
| Vegetable saps and extracts; pectic substances, pectinates and pec-tates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. |
| Bidi wrapper leaves (tendu) |
| Indian katha |
| All goods i.e. Margarine, Linoxyn |
| Glycerol, crude; glycerol waters and glycerol lyes |
| Vegetable waxes (other than triglycerides), Beeswax, other insect wax-es and spermaceti, whether or not refined or coloured |
| Degras, residues resulting from the treatment of fatty substances or an-imal or vegetable waxes |
| All goods, including refined sugar containing added flavouring or col-ouring matter, sugar cubes |
| Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel |
| [other than palmyra sugar and Palmyra jaggery] |
| Sugar confectionery (excluding white chocolate and bubble / chewing gum) |
| [other than bura, batasha] |
| Preparations suitable for infants or young children, put up for retail sale |
| Pasta, whether or not cooked or stuffed |
| (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared |
| All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flat-tened or beaten rice, commonly known as Chira, parched rice, com-monly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki] |
| All goods i.e. Waffles and wafers other than coated with chocolate or contain- ing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread] |
| All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate |
| Curry paste |
| Mayonnaise and salad dressings |
| Mixed condiments and mixed seasoning |
| Soups and broths and preparations therefor; homogenised composite food preparations |
| Ice cream and other edible ice, whether or not containing cocoa |
| All kinds of food mixes including instant food mixes, soft drink con-centrates, 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] |
| Waters, including natural or artificial mineral waters and aerated wa-ters, not containing added sugar or other sweetening matter nor fla-voured |
| Ethyl alcohol and other spirits, denatured, of any strength |
| Vinegar and substitutes for vinegar obtained from acetic acid |
| Sulphur recovered as by-product in refining of crude oil |
| 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 |
| Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents ex-ceeds that of the non-aromatic constituents, such as |
| Benzole (ben-zene), Toluole (toluene), Xylole (xylenes), Naphthelene |
| Pitch and pitch coke, obtained from coal tar or from other mineral tars |
| Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils ob-tained from bituminous minerals, these oils being the basic constitu-ents of the preparations; waste oils; |
| [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST] |
| Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited] |
| Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and simi-lar products obtained by synthesis or by other processes, whether or not coloured |
| Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals |
| Bitumen and asphalt, natural; bituminous or oil shale and tar sands; as-phaltites and asphaltic rocks |
| Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) |
| All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods] |
| All organic chemicals other than giberellic acid |
| Nicotine polacrilex gum |
| Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers |
| Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers |
| Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers |
| Mineral or chemical fertilisers containing two or three of the fertilis-ing elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers |
| Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho ex-tract, chestnut extract) |
| Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning sub-stances (other than Enzymatic preparations for pre-tanning) |
| Colouring matter of vegetable or animal origin (including dyeing ex-tracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin |
| Synthetic organic colouring matter, whether or not chemically de-fined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined |
| Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes |
| Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or |
| 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined |
| Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry |
| Prepared driers |
| Pigments (including metallic powders and flakes) dispersed in non- aqueous media, in liquid or paste form, of a kind used in the manufac-ture of paints (in- cluding enamels); stamping foils; dyes and other col-ouring matter put up in forms or packings for retail sale |
| Printing ink, writing or drawing ink and other inks, whether or not con-centrated or solid (Fountain pen ink and Ball pen ink) |
| Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or macera-tion; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essen-tial oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases |
| Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odorif-erous 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), Spear-mint oil, Mentha piperita oil] |
| Kajal pencil sticks |
| Hair oil |
| Dentifices – Toothpaste |
| Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap |
| Artificial waxes and prepared waxes |
| Preparations known as “dental wax” or as “dental impression com-pounds”, put up in sets, in packings for retail sale or in plates, horse-shoe shapes, sticks or similar forms; other preparations for use in den-tistry, with a basis of plaster (of calcined gypsum or calcium sulphate) |
| Casein, caseinates and other casein derivatives; casein glues |
| Albumins (including concentrates of two or more whey proteins, con-taining by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives |
| Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of head-ing 3501 |
| Peptones and their derivatives; other protein substances and their de-rivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein |
| Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches |
| Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg |
| Enzymes, prepared enzymes |
| Propellant powders |
| Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators |
| Matches (other than handmade safety matches [3605 00 10]) |
| Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as In-stant print film, Cinematographic film (other than for x-ray for Medi-cal use) |
| Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed |
| Photographic paper, paperboard and textiles, sensitised, unexposed |
| Photographic plates, film, paper, paperboard and textiles, exposed but not developed |
| Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films |
| Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for pho-tographic uses, put up in measured portions or put up for retail sale in a form ready for use |
| Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures |
| Activated carbon; activated natural mineral products; animal black, including spent animal black |
| Tall oil, whether or not refined |
| Residual lyes from the manufacture of wood pulp, whether or not con-centrated, desugared or chemically treated, including lignin sulpho-nates |
| Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipen-tene; sulphite turpentine and other crude para-cymene; pine oil con-taining alpha-terpineol as the main constituent |
| Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums |
| Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin ac-ids or on vegetable pitch |
| Insecticides, rodenticides, fungicides, herbicides, anti-sprouting prod-ucts and plant-growth regulators, disinfectants and similar products |
| Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like indus-tries, not elsewhere specified or included |
| Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods |
| Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising prepara-tions and oth- er compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber |
| Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included |
| Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 |
| Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 |
| Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in elec-tronics [other than silicon wafers] |
| Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells |
| Industrial monocarboxylic fatty acids, acid oils from refining; industri-al fatty alcohols |
| Prepared binders for foundry moulds or cores; chemical products and prepara- tions of the chemical or allied industries (including those con-sisting of mixtures of natural products), not elsewhere specified or in-cluded |
| Residual products of the chemical or al- lied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.] |
| Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals |
| All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, poly- carbonates, alkyd resins, polyallyl esters, other polyesters; poly-amides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysul-phides, polysul- phones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemi-cal derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for exam-ple, hard- ened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms |
| Ion exchangers based on polymers of headings 3901 to 3913, in prima-ry forms |
| Waste, parings and scrap, of plastics |
| Monofilament of which any cross-sec- tional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics |
| Tubes, pipes and hoses, and fittings therefor, of plastics |
| Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls |
| Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials |
| Other plates, sheets, film, foil and strip, of plastics |
| Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics |
| Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics |
| Builder’s wares of plastics, not elsewhere specified |
| PVC Belt Conveyor, Plastic Tarpaulin |
| Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM) |
| Reclaimed rubber in primary forms or in plates, sheets or strip |
| Waste, parings and scrap of rubber (other than hard rubber) and pow-ders and granules obtained therefrom |
| Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip |
| Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber |
| Vulcanised rubber thread and cord, other than latex rubber thread |
| Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber |
| Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) |
| Conveyor or transmission belts or belting, of vulcanised rubber |
| Rear Tractor tyres and rear tractor tyre tubes |
| Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, fe-male (diaphragms), such as cervical caps] |
| Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves] |
| School satchels and bags other than of leather or composition leather |
| Toilet cases |
| Hand bags and shopping bags, of artificial plastic material |
| Hand bags and shopping bags, of cotton |
| Hand bags and shopping bags, of jute |
| Vanity bags |
| Handbags of other materials excluding wicker work or basket work |
| Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers’ use), other than raw hides and skins of heading 4101, 4102 or 4103. |
| Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 |
| Artificial fur and articles thereof |
| Wood in the rough |
| Wood sawn or chipped |
| Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints] |
| Wood (including strips and friezes for parquet flooring, not assem-bled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed |
| Resin bonded bamboo mat board, with or without veneer in between |
| Bamboo flooring tiles |
| Tableware and Kitchenware of wood |
| Waste cork; crushed, granulated or ground cork |
| Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) |
| Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom |
| Agglomerated cork (with or without a binding substance) and articles of agglomerated cork |
| Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets |
| Vegetable parchment, tracing papers and other glazed transparent or trans-lucent papers, in rolls or sheets (other than greaseproof paper, glassine paper) |
| Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets |
| Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper] |
| Filter blocks, slabs and plates, of paper pulp |
| Cigarette paper, whether or not cut to size or in the form of booklets or tubes |
| Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes |
| 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] |
| Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding |
| 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres |
| Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books] |
| Paper or paperboard labels of all kinds, whether or not printed |
| Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) |
| Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres |
| [other than paper pulp moulded trays, Braille paper] |
| Sewing thread of manmade filaments, whether or not put up for retail sale |
| All synthetic filament yarn such as nylon, polyester, acrylic, etc. |
| All artificial filament yarn such as viscose rayon, Cuprammonium, etc. |
| Synthetic or artificial filament tow |
| Synthetic or artificial staple fibres |
| Waste of manmade fibres |
| Sewing thread of manmade staple fibres |
| Yarn of manmade staple fibres |
| Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes |
| Other footwear with outer soles and uppers of rubber or plastics |
| Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather |
| Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials |
| Other footwear |
| Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof |
| Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt |
| Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed |
| Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed |
| Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed |
| Other headgear, whether or not lined or trimmed |
| Head-bands, linings, covers, hat foundations, hat frames, peaks and chin-straps, for headgear |
| Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials |
| Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up |
| Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or |
| 6812 or chapter 69 |
| Pre cast Concrete Pipes |
| Articles of asbestos-cement, of cellulose fibre-cement or the like |
| Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths |
| Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths |
| Salt Glazed Stone Ware Pipes |
| Tableware, kitchenware, other household articles and toilet articles, of porcelain or china |
| Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps] |
| Cullet and other waste and scrap of glass; glass in the mass |
| Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked |
| Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass |
| Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) |
| Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses |
| Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated |
| Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter |
| Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics) |
| Pig iron and spiegeleisen in pigs, blocks or other primary forms |
| Ferro-alloys |
| Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms |
| Ferrous waste and scrap; remelting scrap ingots of iron or steel |
| Granules and powders, of pig iron, spiegeleisen, iron or steel |
| Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) |
| Semi-finished products of iron or non-alloy steel |
| All flat-rolled products of iron or non-alloy steel |
| All bars and rods, of iron or non-alloy steel |
| Angles, shapes and sections of iron or non-alloy steel |
| Wire of iron or non-alloy steel |
| Stainless steel in ingots or other primary forms; semi-finished products of stainless steel |
| All flat-rolled products of stainless steel |
| All bars and rods, of stainless steel |
| Wire of stainless steel |
| Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel |
| All flat-rolled products of other alloy steel |
| All bars and rods of other alloy steel. |
| Wire of other alloy steel |
| Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel |
| Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips bed-plates, ties and other material specialized for jointing or fixing rails |
| Tubes, pipes and hollow profiles, of cast iron |
| Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel |
| Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel |
| Other tubes, pipes and hollow profiles |
| (for example, open seam or welded, riveted or similarly closed), of iron or steel |
| Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel |
| Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers] |
| Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
| Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
| Containers for compressed or liquefied gas, of iron or steel |
| Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated |
| Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel |
| Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel |
| Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90 |
| Anchors, grapnels and parts thereof, of iron or steel |
| Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper |
| Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter- pins, washers (including spring washers) and similar articles, of iron or steel |
| Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included |
| Springs and leaves for springs, of iron and steel |
| LPG stoves |
| Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel |
| Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system |
| Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal |
| Copper mattes; cement copper (precipitated copper) |
| Unrefined copper; copper anodes for electrolytic refining |
| Refined copper and copper alloys, unwrought |
| Copper waste and scrap |
| Master alloys of copper |
| Copper powders and flakes |
| Copper bars, rods and profiles |
| Copper wire |
| Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm |
| Copper foils |
| Copper tubes and pipes |
| Copper tube or pipe fittings (for example, couplings, elbows, sleeves) |
| Description of Goods Stranded wires and cables |
| Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper |
| Metal castings |
| Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy |
| Unwrought nickel |
| Nickel waste and scrap |
| Nickel powders and flakes |
| Nickel bars, rods, profiles and wire |
| Nickel plates, sheets, strip and foil |
| Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) |
| Other articles of nickel |
| Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods |
| Aluminium waste and scrap |
| Aluminium powders and flakes |
| Aluminium bars, rods and profiles |
| Aluminium wire |
| Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm |
| Description of Goods Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm |
| Aluminium tubes and pipes |
| Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) |
| Aluminium structures (excluding prefab-ricated 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 structures |
| Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
| Aluminium casks, drums, cans, boxes, etc. |
| Aluminium containers for compressed or liquefied gas |
| Stranded wires and cables |
| Other articles of aluminium |
| Unwrought lead |
| Lead waste and scrap |
| Lead plates, sheets, strip and foil; lead powders and flakes |
| Other articles of lead (including sanitary fixtures and Indian lead seals) |
| Unwrought zinc |
| Zinc waste and scrap |
| Zinc dust, powders and flakes |
| Zinc bars, rods, profiles and wire |
| Zinc plates, sheets, strip and foil |
| Other articles of zinc including sanitary fixtures |
| Unwrought tin |
| Tin waste and scrap |
| Tin bars, rods, profiles and wire |
| Other articles of tin |
| Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap |
| Cermets and articles thereof, including waste and scrap |
| Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) |
| Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools |
| Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles |
| Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks |
| Tools of two or more of the headings |
| 8202 to 8205, put up in sets for retail sale |
| Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools |
| Knives and cutting blades, for machines or for mechanical appliances |
| Plates, sticks, tips and the like for tools, unmounted, of cermets |
| Description of Goods Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink |
| Scissors, tailors’ shears and similar shears, and blades therefor |
| Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal |
| Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal |
| Flexible tubing of base metal, with or without fittings |
| Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal |
| Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal |
| Description of Goods Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying |
| Nuclear reactors; machinery and apparatus for isotopes separation |
| Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super- heated water boilers |
| Central heating boilers other than those of heading 8402 |
| Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units |
| Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers |
| Steam turbines and other vapour turbines |
| Hydraulic turbines, water wheels, and regulators therefor |
| Turbo-jets, turbo-propellers and other gas turbines – turbo-jets |
| Description of Goods Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine] |
| Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances |
| Industrial or laboratory furnaces and ovens, including incinerators, non-electric |
| Medical, surgical or laboratory sterilisers |
| Calendering or other rolling machines, other than for metals or glass, and cylinders therefor |
| Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases |
| 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] |
| Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [other than electric or electronic weighing machinery] |
| Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than fire extinguishers, whether or not charged] |
| Pulley tackle and hoists other than skip hoists; winches and capstans; jacks |
| Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane |
| Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 |
| Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages |
| Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils |
| Description of Goods Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard |
| Book-binding machinery, including book-sewing machines |
| Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds |
| Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) |
| Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two or more of the functions of printing, copying or facsimile transmission] capable of connecting to an automatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle] |
| Machines for extruding, drawing, texturing or cutting man-made textile materials |
| Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding |
| (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447 |
| Weaving machines (looms) |
| Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting |
| Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles) |
| Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats |
| Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing |
| (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics |
| Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines |
| Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries |
| Metal-rolling mills and rolls therefor |
| Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes |
| Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal |
| Lathes (including turning centres) for removing metal |
| Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 |
| Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461 |
| Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine- tools working by removing metal or cermets, not elsewhere specified or included |
| Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above |
| Other machine-tools for working metal, or cermets, without removing material |
| Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass |
| Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials |
| Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand |
| Tools for working in the hand, pneumatic, hydraulic or with self- contained electric or non-electric motor |
| Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances |
| Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers |
| Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included |
| Perforating or stapling machines (staplers), pencil sharpening machines |
| Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472 |
| Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in sol- id (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand |
| Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware |
| Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter |
| Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter |
| [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)] |
| Description of Goods Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics |
| Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves |
| Ball bearing, Roller Bearings |
| Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories |
| Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter |
| Electric motors and generators (excluding generating sets) |
| Electric generating sets and rotary converters |
| Parts suitable for use solely or principally with the machines of heading 8501 or 8502 |
| Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS) |
| Electro-magnets; permanent magnets and articles intended to become per- manent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads |
| Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other in- dustrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss |
| Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets |
| Telephone sets; other apparatus for the transmission or reception of voice, im- ages or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 |
| Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; |
| Video recording or reproducing apparatus, whether or not incorporating a video tuner |
| Discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 |
| Closed-circuit television (CCTV) |
| Computer monitors not exceeding 17 inches, Set top Box for Television (TV) |
| Electrical capacitors, fixed, variable or adjustable (pre-set) |
| Electrical resistors (including rheostats and potentiometers), other than heating resistors |
| Printed Circuits |
| Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts |
| Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 |
| Electrical Filaments or discharge lamps |
| Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) |
| Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo- electric crystals |
| Electronic integrated circuits |
| Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter |
| Winding Wires; Coaxial cables; Optical Fiber |
| Carbon electrodes |
| Electrical insulators of any material |
| Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter |
| Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers] |
| Cars for physically handicapped persons, subject to the following conditions: a)an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and b)the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase. |
| Refrigerated motor vehicles |
| Following parts of tractors namely: a.Rear Tractor wheel rim, b.tractor centre housing, c.tractor housing transmission, d.tractor support front axle |
| Baby carriages and parts thereof |
| Balloons and dirigibles, gliders and other non-powered aircraft |
| Description of Goods Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof |
| Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof |
| Vessels and other floating structures for breaking up |
| Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked |
| Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens] |
| Frames and mountings for spectacles, goggles or the like, and parts thereof |
| Spectacles [other than corrective]; goggles and the like, corrective, protective or other |
| Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances] |
| Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter |
| Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) |
| Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments |
| Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases |
| (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading |
| 9014, 9015, 9028 or 9032 |
| Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes |
| Gas, liquid or electricity supply or production meters, including calibrating meters therefor |
| Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes |
| Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations |
| Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors |
| Automatic regulating or controlling instruments and apparatus |
| Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 |
| Clocks with watch movements, excluding clocks of heading 9104 |
| Other clocks |
| Clock movements, complete and assembled |
| Other clock parts |
| Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements |
| Clock cases, and parts thereof |
| Military weapons other than revolvers, pistols |
| Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle- loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns) |
| Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 |
| Parts and accessories of articles of headings 9301 to 9304 |
| Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads |
| Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor |
| Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs); barbers’ chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles |
| Bamboo furniture |
| Coir mattresses, cotton pillows, mattress and quilts |
| Prefabricated buildings |
| Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) |
| Swimming pools and padding pools |
| Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks |
| 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] |
| Hand sieves and hand riddles |
| Travel sets for personal toilet, sewing or shoe or clothes cleaning |
| Slide fasteners and parts thereof |
| Fountain pens, stylograph pens and other pens |
| Boards, with writing or drawing surface, whether or not framed |
| Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes |
| Monopods, bipods, tripods and similar articles |
| All items of machinery including prime movers, instruments, apparatus and ap- pliances, control gear and transmission equipment, auxiliary equipment (includ- ing those required for research and development purposes, testing and quality control), as well as all compo- nents (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 exist- ing 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 con- sumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw ma- terials or consumable stores are essen- tial for the maintenance of the plant or project mentioned in (1) to (6) above. |
| Laboratory chemicals |
| Any Chapter Goods which are not specified in Schedule II, III, IV, V or VII |
| Molasses |
| Chewing gum / bubble gum and white chocolate, not containing cocoa |
| Cocoa butter, fat and oil |
| Cocoa powder, not containing added sugar or sweetening matter |
| Chocolates and other food preparations containing cocoa |
| 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] |
| Waffles and wafers coated with chocolate or containing chocolate |
| Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee |
| Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder |
| Pan masala |
| Other non-alcoholic beverages |
| All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured |
| Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] |
| Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes |
| Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris] |
| Marble and travertine, other than blocks |
| Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee |
| Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder |
| Pan masala |
| Other non-alcoholic beverages |
| All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured |
| Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] |
| Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes |
| Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris] |
| Marble and travertine, other than blocks |
| Granite, other than blocks |
| Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers |
| Avgas |
| Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter |
| Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium |
| Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather |
| Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings |
| Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like |
| Perfumes and toilet waters |
| Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta] |
| 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] |
| 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)] |
| Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants |
| Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwo- vens, impregnated, coated or covered with soap or detergent |
| Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxilia- ry washing preparations) and cleaning preparations, whether or not contain- ing soap, other than those of heading |
| Lubricating preparations (including cut- ting-oil preparations, bolt or nut release preparations, anti-rust or anti-corro- sion 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 ob- tained from bituminous minerals |
| Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 |
| Modelling pastes, including those put up for children’s amusement |
| Prepared explosives, other than propellant powders; such as Industrial explosives |
| Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles |
| Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters |
| Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils |
| Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades |
| Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers |
| Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals |
| Anti-freezing preparations and prepared de-icing fluids |
| Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics |
| Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics |
| 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] |
| New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres] |
| Retreaded or used tyres and flaps |
| Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] |
| Other articles of vulcanised rubber other than hard rubber (other than erasers) |
| Hard rubber (for example ebonite) in all forms, including waste and scrap; articles of hard rubber |
| Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material |
| Trunks, suit-cases, vanity-cases, ex- ecutive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instru- ment 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 mate- rials, of vulcanised fibre or of paper- board, 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] |
| Articles of apparel and clothing ac- cessories, of leather or of composition leather |
| Other articles of leather or of composi- tion leather |
| Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons |
| Articles of apparel, clothing accessories and other articles of furskin |
| Description of Goods Articles of artificial fur |
| Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards |
| Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards |
| Plywood, veneered panels and similar laminated wood |
| Densified wood, in blocks, plates, strips, or profile shapes |
| Wooden frames for paintings, photographs, mirrors or similar objects |
| Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes |
| Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware |
| Wall paper and similar wall coverings; window transparencies of paper |
| Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit |
| Wool or other animal hair or other textile materials, prepared for use in making wigs or the like |
| Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included |
| Setts, curbstones and flagstones, of natural stone (except slate) |
| Worked monumental or building stone |
| (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone |
| (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone |
| (including slate); of marble, travertine and alabaster, of Granite, of Other calcareous stone |
| Worked slate and articles of slate or of agglomerated slate |
| Articles of asphalt or of similar material |
| (for example, petroleum itumen or coal tar pitch) |
| Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders |
| Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented |
| Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering |
| Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 |
| Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials |
| Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials |
| Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included |
| Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths |
| Ceramic flooring blocks, support or filler tiles and the like |
| Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods |
| Ceramic pipes, conduits, guttering and pipe fittings |
| Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics |
| Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods |
| Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures |
| Statuettes and other ornamental ceramic articles |
| Other ceramic articles |
| Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked |
| Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked |
| Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked |
| Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials |
| Safety glass, consisting of toughened (tempered) or laminated glass |
| Multiple-walled insulating units of glass |
| Glass mirrors, whether or not framed, including rear-view mirrors |
| Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like |
| Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked |
| Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00 |
| Doors, windows and their frames and thresholds for doors |
| All goods other than utensils i.e. sanitary ware and parts thereof |
| Razors and razor blades (including razor blade blanks in strips) |
| Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof] |
| Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal |
| Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal |
| Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 |
| Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal |
| Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 |
| Spark-ignition reciprocating or rotary internal combustion piston engine |
| Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) |
| Parts suitable for use solely or principally with the engines of heading 8407 or |
| 8408 |
| Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30], concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10] |
| Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters |
| Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated |
| Refrigerators, freezers and other refrig- erating or freezing equipment, electric or other; heat pumps other than air con- ditioning machines of heading 8415 |
| Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reac- tors, 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 speci- fied 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 devic- es , apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70]; parts [8419 90] |
| Dish washing machines, household [8422 11 00] and other [8422 19 00] |
| Electric or electronic weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds |
| Fire extinguishers |
| Fork-lift trucks; other works trucks fitted with lifting or handling equipment |
| Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) |
| Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers |
| Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers |
| Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle |
| Household or laundry-type washing machines, including machines which both wash and dry |
| Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewriters, electric or non-electric, Perforating or stapling machines (staplers), pencil sharpening machines] |
| Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines |
| Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter |
| Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00] |
| Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) |
| Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals |
| Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)] |
| Primary cells and primary batteries |
| Electric accumulators, including separators therefor, whether or not rectangular (including square) |
| Vacuum cleaners |
| Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 |
| Shavers, hair clippers and hair-removing appliances, with self-contained electric motor |
| Electrical ignition or starting equipment of a kind used for spark- ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines |
| Electrical lighting or signalling equipment (excluding articles of heading |
| 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles |
| Portable electric lamps designed to function by their own source of energy |
| (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 |
| Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 |
| ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads |
| [8517 69 40] |
| Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-frequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 |
| 00], Parts [8518 90 00] |
| Sound recording or reproducing apparatus |
| Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 |
| Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders [other than CCTV] |
| Radar apparatus, radio navigational aid apparatus and radio remote control apparatus |
| Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock |
| Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 17 inches] |
| Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 |
| Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields |
| (other than those of heading 8608) |
| Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 |
| Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables |
| Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading |
| 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 |
| Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than |
| Electric filament or discharge lamps and |
| LED lamps] |
| Insulated (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] |
| Brushes [8545 20 00] and goods under |
| 8545 (including arc lamp carbon and battery carbon) |
| Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material |
| Motor vehicles for the transport of ten or more persons, including the driver |
| Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading |
| 8702), including station wagons and racing cars [other than Cars for physically handicapped persons] |
| Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] |
| Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) |
| Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 |
| Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 |
| Description of Goods Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] |
| Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles |
| Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles |
| Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars |
| Parts and accessories of vehicles of headings 8711 and 8713 |
| Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] |
| Aircrafts for personal use |
| Yachts and other vessels for pleasure or sports; rowing boats and canoes |
| Goggles |
| Description of Goods Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy |
| Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 |
| Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus |
| Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers |
| Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens |
| Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection |
| Microscopes other than optical microscopes; diffraction apparatus |
| Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter |
| Description of Goods Direction finding compasses; other navigational instruments and appliances |
| Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders |
| Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights |
| Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for \ including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light |
| Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses |
| Wrist-watches, pocket-watches and other watches, including stop- watches, with case of precious metal or of metal clad with precious metal |
| Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 |
| Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels |
| Description of Goods Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders) |
| Time switches with clock or watch movement or with synchronous motor |
| Watch movements, complete and assembled |
| Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough |
| Watch cases and parts thereof |
| Cases for other than clocks, and parts thereof |
| Watch straps, watch bands and watch bracelets, and parts thereof |
| Other watch parts |
| Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments |
| Other string musical instruments (for example, guitars, violins, harps) |
| Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs |
| Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) |
| Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) |
| Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signaling instruments |
| Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds |
| Revolvers and pistols, other than those of heading 9303 or 9304 |
| Seats (other than those of heading |
| 9402), whether or not convertible into beds, and parts thereof |
| Other furniture [other than bamboo furniture] and parts thereof |
| Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered |
| Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included |
| Video games consoles and Machines |
| Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes |
| Articles and equipment for general physical exercise, gymnastics, athletics |
| Roundabouts, swings, shooting galleries and other fairground amusements; |
| [other than travelling circuses and travelling menageries] |
| Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding) |
| Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin |
| Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand- operated composing sticks and hand printing sets incorporating such composing sticks |
| Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks |
| Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof |
| Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations |
| Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners |
| Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window dressing |
| All dutiable articles intended for personal use |
| Lottery authorized 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 Cen- tral Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation 2.- (1)“Lottery authorized by State Governments” means a lottery which is authorized to be sold in State(s) other than the organising state also. (2)Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010. Note: GST Rate = CGST Rate + SGST Rate. |