HSN Code Description of Goods Rate
0101 Live asses, mules and hinnies 0
01012100, 010129 Live horses 12
0102 Live bovine animals 0
0103 Live swine 0
0104 Live sheep and goats 0
0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. 0
0106 Other live animal such as Mammals, Birds, Insects 0
0201 Meat of bovine animals, fresh and chilled. 0
0202 Meat of bovine animals frozen [other than frozen and put up in unit container] 0
0202 Meat of bovine animals, frozen and put up in unit containers 12
0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container] 0
0203 Meat of swine, frozen and put up in unit containers 12
0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] 0
0204 Meat of sheep or goats, frozen and put up in unit containers 12
0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 0
0205 Meat of horses, asses, mules or hinnies, frozen and put up in unit containers 12
0206 Edible  offal  of  bovine  animals,  swine,  sheep,  goats,  horses,  asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 0
0206 Edible  offal  of  bovine  animals,  swine,  sheep,  goats,  horses,  asses, mules or hinnies, frozen and put up in unit containers 12
0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container] 0
0207 Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers 12
0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] 0
0208 Other meat and edible meat offal, frozen and put up in unit containers 12
0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container] 0
0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers] 0
0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers 12
0209 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 12
0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours  and  meals  of meat  or meat  offal,  other than put  up in  unit containers 0
0210 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 12
03 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%] 0
0301 Live fish. 0
0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 0
0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 5
0304 Fish  fillets  and  other  fish  meat  (whether  or  not  minced),  fresh  or chilled. 0
0304 Fish fillets and other fish meat (whether or not minced), frozen 5
0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption 5
0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in  shell,  cooked  by steaming or by boiling in  water live,  fresh  or chilled. 0
0306 Crustaceans,  whether in  shell  or not,  frozen,  dried,  salted  or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption 5
0307 Molluscs,  whether  in  shell  or  not,  live,  fresh,  chilled;  aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 0
0307 Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption 5
0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 0
0308 Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the   smoking   process:   flours,   meals   and   pellets   of   aquatic invertebrates other than crustaceans and molluscs, fit for human consumption 5
0401 Fresh milk and pasteurised milk, including separated milk, milk and cream,   not   concentrated   nor   containing   added   sugar   or   other sweetening matter, excluding Ultra High Temperature (UHT) milk 0
0401 Ultra High Temperature (UHT) milk 5
0402 Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] 5
0402 91 10, 0402 99 20 Condensed milk 18
0403 Curd; Lassi; Butter milk 0
0403 Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa 5
0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included 5
0405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads 12
0406 Chena or paneer, other than put up in unit containers and bearing a registered brand name; 0
0406 Chena or paneer put up in unit container and bearing a registered brand name 5
0406 Cheese 12
0407 Birds’ eggs, in shell, fresh, preserved or cooked 0
0408 Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. 5
0409 Natural  honey,  other  than  put  up  in  unit  container  and  bearing  a registered brand name 0
0409 Natural honey, put up in unit container and bearing a registered brand name 5
0410 Edible  products  of  animal  origin,  not  elsewhere  specified  or included 5
0501 Human hair, unworked, whether or not washed or scoured; waste of human hair 0
0502 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. 5
0504 Guts, bladders and stomachs of animals (other than fish), whole and pieces  thereof,  fresh,  chilled,  frozen,  salted,  in  brine,  dried  or smoked. 5
0505 Skins and other parts of birds, with their feathers or down, feathers and  parts  of  feathers  (whether  or  not  with  trimmed  edges)  and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers 5
0506 All  goods  i.e.  Bones  and  horn-cores,  unworked,  defatted,  simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products 0
0507 [Except 050790] Ivory,   tortoise-shell,   whalebone   and   whalebone   hair,   horns, unworked or simply prepared but not cut to shape; powder and waste of these products. 5
0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. 0
0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. 5
0510 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of  pharmaceutical  products,  fresh,  chilled,  frozen  or  otherwise provisionally preserved. 5
0511 Semen including frozen semen 0
0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. 5
06 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 0
07 Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower 5
0701 Potatoes, fresh or chilled. 0
0702 Tomatoes, fresh or chilled. 0
0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 0
0704 Cabbages,  cauliflowers, kohlrabi,  kale and  similar edible brassicas, fresh or chilled. 0
0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 0
0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 0
0707 Cucumbers and gherkins, fresh or chilled. 0
0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. 0
0709 Other vegetables, fresh or chilled. 0
0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen 5
0711 Vegetables   provisionally   preserved   (for   example,   by   sulphur dioxide  gas,  in  brine,  in  sulphur  water  or  in  other  preservative solutions), but unsuitable in that state for immediate consumption 5
0712 Dried vegetables,  whole, cut, sliced,  broken  or in powder, but not further prepared. 0
0713 Dried leguminous vegetables, shelled, whether or not skinned or split. 0
0713 Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name] 5
0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. 0
0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets 5
08 Dried makhana, whether or not shelled or peeled 5
0801 Coconuts, fresh or dried, whether or not shelled or peeled 0
0801 Brazil nuts, fresh, whether or not shelled or peeled 0
0801 Cashew nuts, whether or not shelled or peeled 5
0801 Brazil nuts, dried, whether or not shelled or peeled 12
0802 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled 0
0802 Dried areca nuts, whether or not shelled or peeled 5
0802 Dried chestnuts (singhada), whether or not shelled or peeled 5
0802 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] 12
0803 Bananas, including plantains, fresh or dried 0
0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. 0
0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried 12
0805 Citrus fruit,  such  as  Oranges,  Mandarins  (including tangerines  and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. 0
0806 Grapes, fresh 0
0806 Grapes, dried, and raisins 5
0807 Melons (including watermelons) and papaws (papayas), fresh. 0
0808 Apples, pears and quinces, fresh. 0
0809 Apricots,  cherries,  peaches  (including  nectarines), plums  and  sloes, fresh. 0
0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 0
0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 5
0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide  gas,  in  brine,  in  sulphur  water  or  in  other  preservative solutions), but unsuitable in that state for immediate consumption 5
0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 12
0814 Peel of citrus fruit or melons (including watermelons), fresh. 0
0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions 5
09 All goods of seed quality 0
0901 Coffee beans, not roasted 0
0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] 5
0902 Unprocessed green leaves of tea 0
0902 Tea, whether or not flavoured [other than unprocessed green leaves of tea] 5
0903 Maté 5
0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta 5
0905 Vanilla 5
0906 Cinnamon and cinnamon-tree flowers 5
0907 Cloves (whole fruit, cloves and stems) 5
0908 Nutmeg, mace and cardamoms 5
0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] 0
0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality] 5
0910 [other than 0910 11 10, 0910 30 10] Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices 5
0910 11 10 Fresh ginger, other than in processed form 0
0910 30 10 Fresh turmeric, other than in processed form 0
10 All  goods  i.e.  cereals,  put  up  in  unit  container  and  bearing  a registered brand name 5
1001 Wheat  and  meslin  [other  than  those  put  up  in  unit  container  and bearing a registered brand name] 0
1001 Wheat and meslin put up in unit container and bearing a registered brand name 5
1002 Rye [other than those put up in unit container and bearing a registered brand name] 0
1002 Rye put up in unit container and bearing a registered brand name 5
1003 Barley  [other  than  those  put  up  in  unit  container  and  bearing  a registered brand name] 0
1003 Barley put up in unit container and bearing a registered brand name 5
1004 Oats [other than those put up in unit container and bearing a registered brand name] 0
1004 Oats put up in unit container and bearing a registered brand name 5
1005 Maize (corn) [other than those put up in unit container and bearing a registered brand name] 0
1005 Maize (corn) put up in unit container and bearing a registered brand name 5
1006 Rice [other than those put up in unit container and bearing a registered brand name] 0
1006 Rice put up in unit container and bearing a registered brand name 5
1007 Grain sorghum [other than those put up in unit container and bearing a registered brand name] 0
1007 Grain sorghum put up in unit container and bearing a registered brand name 5
1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name] 0
1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name 5
1101 Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name]. 0
1101 Wheat  or  meslin  flour  put  up  in  unit  container  and  bearing  a registered brand name. 5
1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name] 0
1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name 5
1103 Cereal  groats,  meal  and  pellets  [other  than  those  put  up  in  unit container and bearing a registered brand name] 0
1103 Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name 5
1104 Cereal grains hulled 0
1104 Cereal  grains  otherwise  worked  (for  example,  rolled,  flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains] 5
1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] 0
1105 Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name 5
1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] 0
1106 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than  guar meal 1106  10  10 and  guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name 5
1106 10 10 Guar meal 5
1106 10 90 Guar gum refined split 5
1107 Malt, whether or not roasted 18
1108 Starches; inulin 12
1109 00 00 Wheat gluten, whether or not dried 5
12 All goods of seed quality 0
12 All goods other than of seed quality 5
1201 Soya beans, whether or not broken, of seed quality. 0
1201 Soya beans, whether or not broken other than of seed quality. 5
1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. 0
1202 Ground-nuts,  not  roasted  or  otherwise  cooked,  whether  or  not shelled or broken other than of seed quality. 5
1203 Copra other than of seed quality 5
1204 Linseed, whether or not broken, of seed quality. 0
1204 Linseed, whether or not broken other than of seed quality. 5
1205 Rape or colza seeds, whether or not broken, of seed quality. 0
1205 Rape or colza seeds,  whether or  not  broken  other than of seed quality. 5
1206 Sunflower seeds, whether or not broken, of seed quality. 0
1206 Sunflower seeds, whether or not broken other than of seed quality 5
1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus  tinctorius)  seeds,  Melon  seeds,  Poppy  seeds,  Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality. 0
1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality 5
1208 Flour and meals of oil seeds or oleaginous fruits, other than those of mustard 5
1209 Seeds, fruit and spores, of a kind used for sowing. 0
1210 Hop cones, fresh. 0
1210 Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin 5
1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled. 0
1211 Plants and parts of plants (including   seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered 5
1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. 0
1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included 5
1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 0
1214 Swedes,   mangolds,   fodder   roots,   hay,   lucerne   (alfalfa),   clover, sainfoin,  forage  kale,  lupines,  vetches  and  similar  forage  products, whether or not in the form of pellets. 0
1301 Lac and Shellac 0
1301 Natural  gums,  resins,  gum-resins  and  oleoresins  (for  example, balsams) [other than lac and shellac] 5
1301 Compounded asafoetida commonly known as heeng 5
1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. 18
1401 Vegetable  materials  of  a  kind  used  primarily  for  plaiting  (for example,  bamboos,  rattans,  reeds,  rushes,  osier,  raffia,  cleaned, bleached or dyed cereal straw, and lime bark) 5
1404 [other than 1404 90 10, 1404 90 40, 1404 90 50] Vegetable  products  not  elsewhere  specified  or  included  such  as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha] 5
1404 90 10 Bidi wrapper leaves (tendu) 18
1404 90 40 Betel leaves 0
1404 90 50 Indian katha 18
1501 Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 12
1502 Fats of bovine animals, sheep or goats, other than those of heading 1503 12
1503 Lard  stearin,  lard  oil,  oleo  stearin,  oleo-oil  and  tallow  oil,  not emulsified or mixed or otherwise prepared 12
1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 12
1505 Wool grease and fatty substances derived therefrom (including lanolin) 12
1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified 12
1507 Soya-bean  oil  and  its  fractions,  whether or not  refined,  but  not chemically modified 5
1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified. 5
1509 Olive  oil  and  its  fractions,  whether  or  not  refined,  but  not chemically modified. 5
1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 5
1511 Palm oil and its fractions, whether or not refined, but not chemically modified. 5
1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. 5
1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. 5
1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. 5
1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. 5
1516 Vegetable  fats  and  oils  and  their  fractions,  partly  or  wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 5
1516 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. 12
1517 Edible mixtures or preparations of  vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 5
1517 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 12
1517 10 All goods i.e. Margarine, Linoxyn 18
1518 Vegetable  fats  and  oils  and  their  fractions,  boiled,  oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 5
1518 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 12
1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes 18
1521 Vegetable  waxes  (other  than  triglycerides),  Beeswax,  other  insect waxes and spermaceti, whether or not refined or coloured 18
1522 Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes 18
1601 Sausages  and  similar products,  of meat,  meat  offal  or blood;  food preparations based on these products 12
1602 Other prepared or preserved meat, meat offal or blood 12
1603 Extracts and juices of meat, fish or  crustaceans, molluscs or other aquatic invertebrates 12
1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 12
1605 Crustaceans,  molluscs  and  other  aquatic  invertebrates  prepared  or preserved 12
1701 Beet sugar, cane sugar, khandsari sugar 5
1701 91, 1701 99 All  goods,  including  refined  sugar  containing  added  flavouring  or colouring matter, sugar cubes 18
1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery 0
1702 Palmyra sugar 5
1702 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] 18
1703 Molasses 28
1704 Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha] 18
1704 Chewing gum / bubble gum and white chocolate, not containing cocoa 28
1801 Cocoa beans whole or broken, raw or roasted 5
1802 Cocoa shells, husks, skins and other cocoa waste 5
1803 Cocoa paste whether or not de-fatted 5
1804 Cocoa butter, fat and oil 28
1805 Cocoa powder, not containing added sugar or sweetening matter 28
1806 Chocolates and other food preparations containing cocoa 28
1901 Preparations suitable for infants or young children, put up for retail sale 18
1901 20 00 Mixes and doughs for the preparation of bread, pastry and other baker’s wares 5
1901 90 [other than 1901 10, 1901 20 00] Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated  on  a  totally  defatted  basis  not  elsewhere  specified  or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905] 28
1902 Seviyan (vermicelli) 5
1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared 18
1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) 5
1904 Puffed  rice,  commonly  known  as  Muri,  flattened  or  beaten  rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki 0
1904 [other than 1904 10 20] All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki] 18
1905 Pappad,  by  whatever  name  it  is  known,  except  when  served  for consumption 0
1905 Bread (branded or otherwise), except when served for consumption and pizza bread 0
1905 Pizza bread 5
1905 [other than 1905 32 11, 1905 90 40] All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread] 18
1905 32 Waffles and wafers coated with chocolate or containing chocolate 28
1905 40 00 Rusks, toasted bread and similar toasted products 5
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid 12
2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 12
2003 Mushrooms  and  truffles,  prepared  or  preserved  otherwise  than  by vinegar or acetic acid 12
2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 12
2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 12
2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 12
2007 Jams,  fruit  jellies,  marmalades,  fruit  or  nut  purée  and  fruit  or  nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter 12
2008 Fruit,  nuts  and  other  edible  parts  of  plants,  otherwise  prepared  or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground- nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits 12
2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. 12
2101 11, 2101 12 00 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts,  essences  or concentrates or with a basis of coffee 28
2101 20 All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate 18
2101 30 Roasted  chicory  and  other  roasted  coffee  substitutes,  and  extracts, essences and concentrates thereof 12
2102 Yeasts and prepared baking powders 12
2103 [other than 2103 90 10, 2103 90 30, 2103 90 40] Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning 12
2103 90 10 Curry paste 18
2103 90 30 Mayonnaise and salad dressings 18
2103 90 40 Mixed condiments and mixed seasoning 18
2104 Soups and broths and preparations therefor; homogenised composite food preparations 18
2105 00 00 Ice cream and other edible ice, whether or not containing cocoa 18
2106 Prasadam   supplied   by   religious   places   like   temples,   mosques, churches, gurudwaras, dargahs, etc. 0
2106 Texturised  vegetable  proteins  (soya  bari)  and  Bari  made  of  pulses including mungodi 12
2106 All  kinds  of  food  mixes  including  instant  food  mixes,  soft  drink concentrates, Sharbat, Betel nut product known as “Supari”, Sterilized or  pasteurized  millstone,  ready  to  eat  packaged  food  and  milk containing edible nuts with sugar or other ingredients, Diabetic foods; [other than Namkeens, bhujia, mixture, chabena and    similar edible preparations in ready for consumption form] 18
2106 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 28
2106 90 Sweetmeats 5
2106 90 Namkeens, bhujia, mixture, chabena and    similar edible preparations in ready for consumption form 12
2106 90 20 Pan masala 28
2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 0
2201 Non-alcoholic Toddy, Neera including date and palm neera 0
2201 Waters,  including  natural  or  artificial  mineral  waters  and  aerated waters,  not  containing  added  sugar  or  other  sweetening  matter  nor flavoured 18
2201 90 10 Ice and snow 5
2202 10 All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured 28
2202 90 10 Soya milk drinks 12
2202 90 20 Fruit pulp or fruit juice based drinks 12
2202 90 30 Beverages containing milk 12
2202 90 90 Tender coconut water other than put up in unit container and bearing a registered brand name 0
2202 90 90 Tender coconut water put up in unit container and bearing a registered brand name 12
2202 90 90 Other non-alcoholic beverages 28
2207 Ethyl alcohol and other spirits, denatured, of any strength 18
2209 Vinegar and substitutes for vinegar obtained from acetic acid 18
2301 Flours,  meals  and  pellets,  of  meat  or  meat  offal,  of  fish  or  of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves 5
2302, 2304, 2305, 2306, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake 0
2303 Residues  of  starch  manufacture  and  similar  residues,  beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets 5
2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] 5
2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] 5
2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] 5
2307 Wine lees; argol 5
2401 Tobacco leaves 5
2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] 28
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 28
2403 Other  manufactured  tobacco  and  manufactured  tobacco  substitutes; “homogenised”   or   “reconstituted”   tobacco;   tobacco   extracts   and essences [including biris] 28
2501 Salt, all types 0
2502 Unroasted iron pyrites. 5
2503 00 10 Sulphur recovered as by-product in refining of crude oil 18
2503[except 2503 00 10] Sulphur  of  all  kinds,  other  than  sublimed  sulphur,  precipitated sulphur and colloidal sulphur [other than sulphur recovered as by- product in refining of crude oil] 5
2504 Natural graphite. 5
2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. 5
2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 5
2507 Kaolin and other kaolinic clays, whether or not calcined. 5
2508 Other  clays  (not  including  expanded  clays  of  heading  6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. 5
2509 Chalk. 5
2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. 5
2511 Natural   barium   sulphate   (barytes);   natural   barium   carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816. 5
2512 Siliceous  fossil  meals  (for  example,  kieselguhr,  tripolite  and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less. 5
2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated. 5
2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 5
2515 12 10 Marble and travertine blocks 12
2515 12 20, 2515 12 90 Marble and travertine, other than blocks 28
2515[Except 2515 12 10, 2515 12 20, 2515 12 90] Ecaussine  and  other  calcareous  monumental  or  building  stone;alabaster [other than marble and travertine] 5
2516 Granite blocks 12
2516 [Except 2516 11 00, 2516 12 00] Porphyry,  basalt,  sandstone  and  other  monumental  or  building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 5
2516 11 00 Granite crude or roughly trimmed 5
2516 12 00 Granite, other than blocks 28
2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated. 5
2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or  slabs  of  a  rectangular  (including  square)  shape;  dolomite ramming mix. 2518 10 dolomite, Not calcined or sintered 5
2519 Natural magnesium carbonate (magnesite); fused magnesia; dead- burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure. 5
2520 Gypsum;  anhydrite;  plasters  (consisting  of  calcined  gypsum  or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. 5
2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. 5
2522 Quicklime,  slaked  lime  and  hydraulic  lime,  other  than  calcium oxide and hydroxide of heading 2825. 5
2523 Portland  cement,  aluminous  cement,  slag  cement,  super  sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers 28
2524 Asbestos 5
2525 Mica, including splitting; mica waste. 5
2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. 5
2528 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 5
2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar. 5
2530 Mineral substances not elsewhere specified or included. 5
26 [other than 2619, 2620,2621] All  ores  and  concentrates  [other  than  slag,  dross  (other  than granulated slag), scalings and other waste from the manufacture of iron   or   steel;   slag,   ash   and   residues   (other   than   from   the manufacture of iron or steel) containing metals,  arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste] 5
2601 Iron ores and concentrates, including roasted iron pyrites 5
2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 5
2603 Copper ores and concentrates. 5
2604 Nickel ores and concentrates. 5
2605 Cobalt ores and concentrates. 5
2606 Aluminium ores and concentrates. 5
2607 Lead ores and concentrates. 5
2608 Zinc ores and concentrates. 5
2609 Tin ores and concentrates. 5
2610 Chromium ores and concentrates. 5
2611 Tungsten ores and concentrates. 5
2612 Uranium or thorium ores and concentrates. 5
2613 Molybdenum ores and concentrates. 5
2614 Titanium ores and concentrates. 5
2615 Niobium, tantalum, vanadium or zirconium ores and concentrates. 5
2616 Precious metal ores and concentrates. 5
2617 Other ores and concentrates 5
2618 Granulated slag (slag sand) from the manufacture of iron or steel 5
2619 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel 18
2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds 18
2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste 18
27 Bio-gas 5
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 5
2702 Lignite, whether or not agglomerated, excluding jet 5
2703 Peat (including peat litter), whether or not agglomerated 5
2704 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon 5
2705 Coal gas, water gas, producer gas and similar gases,  other than petroleum gases and other gaseous hydrocarbons 5
2706 Tar distilled from coal, from lignite or from peat 5
2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene 18
2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars 18
2710 Kerosene PDS 5
2710 Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST] 18
2710 Avgas 28
2711 Petroleum gases and other gaseous  hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited] 18
2711 12 00, 2711 13 00, 2710 19 00 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. 5
2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured 18
2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals 18
2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks 18
2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) 18
2716 00 00 Electrical energy 0
28 Thorium oxalate 5
28 Enriched KBF4 (enriched potassium fluroborate) 5
28 Enriched elemental boron 5
28 Nuclear fuel 5
28 Anaesthetics 12
28 Potassium Iodate 12
28 Steam 12
28 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 12
28 All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods] 18
2801 20 Iodine 12
2805 11 Nuclear grade sodium 5
2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 0
2845 Heavy water and other nuclear fuels 5
2847 Medicinal grade hydrogen peroxide 12
2853 Compressed air 5
29 Gibberellic acid 12
29 All organic chemicals other than giberellic acid 18
29, 30, 3302 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 12
30 Insulin 5
30 Diagnostic kits for detection of all types of hepatitis 5
30 Desferrioxamine injection or deferiprone 5
30 Cyclosporin 5
30 Medicaments  (including  veterinary  medicaments)  used  in  bio- chemic systems and not bearing a brand name 5
30 Oral re-hydration salts 5
30 Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule 5
30 Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule 5
30 Nicotine polacrilex gum 18
3001 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for  organo-therapeutic  uses;  heparin  and  its  salts;  other  human  or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included 12
3002 Human Blood and its components 0
3002 Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products 12
3002, 3006 Animal or Human Blood Vaccines 5
3003 Medicaments  (excluding  goods  of  heading  30.02,  30.05  or  30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments 12
3004 Medicaments  (excluding  goods  of  heading  30.02,  30.05  or  30.06) consisting   of   mixed   or   unmixed   products   for   therapeutic   or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale 12
3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive  plasters,  poultices),  impregnated  or  coated  with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes 12
3006 All types of contraceptives 0
3101 All goods and organic manure [other than put up in unit containers and bearing a registered brand name] 0
3101 All goods i.e. animal or vegetable fertilisersor organic fertilisers put up in unit containers and bearing a brand name 5
3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 18
3103 Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers 18
3104 Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers 18
3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers 18
3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 5
3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 5
3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 5
3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, other than those which are clearly not to be used as fertilizers 5
32 Wattle extract, quebracho extract, chestnut extract 5
3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters  and  other  derivatives  (other  than  Wattle  extract,  quebracho extract, chestnut extract) 18
3202 Enzymatic preparations for pre-tanning 5
3202 Synthetic  organic  tanning  substances;  inorganic  tanning  substances; tanning  preparations,   whether  or  not   containing  natural   tanning substances (other than Enzymatic preparations for pre-tanning) 18
3203 Colouring  matter  of  vegetable  or  animal  origin  (including  dyeing extracts  but  excluding  animal  black),  whether  or  not  chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin 18
3204 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined 18
3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes 18
3206 Other colouring matter;  preparations  as  specified  in  Note 3  to  this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined 18
3207 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 18
3208 Paints  and  varnishes  (including  enamels  and  lacquers)  based  on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter 28
3209 Paints  and  varnishes  (including  enamels  and  lacquers)  based  on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 28
3210 Other   paints   and   varnishes   (including   enamels,   lacquers   and distempers);  prepared  water  pigments  of  a  kind  used  for  finishing leather 28
3211 00 00 Prepared driers 18
3212 Pigments (including metallic powders and flakes) dispersed in non- aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale 18
3213 Artists’,  students’  or  signboard  painters’  colours,  modifying  tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings 28
3214 Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like 28
3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid (Fountain pen ink and Ball pen ink) 18
3215 Fountain pen ink 12
3215 Ball pen ink 12
3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products  of the deterpenation  of essential  oils;  aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases 18
3302 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous  substances,  of  a  kind  used  for  the  manufacture  of beverages;  such  as  Synthetic  perfumery  compounds  [other  than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil] 18
3303 Perfumes and toilet waters 28
3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta 0
3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta] 28
3304 20 00 Kajal pencil sticks 18
3305 [other than 3305 9011, 3305 90 19] All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil] 28
3305 9011, 3305 90 19 Hair oil 18
3306 [other than 3306 10 10, 3306 10 20] Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)] 28
3306 10 20 Dentifices – Toothpaste 18
3307 Pre-shave,  shaving  or  after-shave  preparations,  personal  deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants 28
3307 41 00 Agarbatti 5
3306 10 10 Tooth powder 12
3307 41 00 Odoriferous  preparations   which   operate  by  burning  [other  than agarbattis] 12
3401 [except 340130] Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap 18
3401 30 Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap;  paper,  wadding,  felt  and  nonwovens,  impregnated, coated or covered with soap or detergent 28
3402 Sulphonated castor oil, fish oil or sperm oil 5
3402 Organic   surface-active   agents   (other   than   soap);   surface-active preparations, washing preparations (including auxiliary washing preparations)  and  cleaning  preparations,  whether  or  not  containing soap, other than those of heading 3401 28
3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals 28
3404 Artificial waxes and prepared waxes 18
3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or  metal,  scouring  pastes  and  powders  and  similar  preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 28
3407 Preparations   known   as   “dental   wax”   or   as   “dental   impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) 18
3407 Modelling pastes, including those put up for children’s amusement 28
3406 Candles, tapers and the like 12
3501 Casein, caseinates and other casein derivatives; casein glues 18
3502 Albumins  (including  concentrates  of  two  or  more  whey  proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives 18
3503 Gelatin  (including  gelatin  in  rectangular  (including  square)  sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass;  other  glues  of  animal  origin,  excluding  casein  glues  of heading 3501 18
3504 Peptones  and  their  derivatives;  other  protein  substances  and  their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein 18
3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches 18
3506 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg 18
3507 Enzymes, prepared enzymes 18
3601 Propellant powders 18
3602 Prepared explosives, other than propellant powders; such as Industrial explosives 28
3603 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators 18
3604 Fireworks,  signalling  flares,  rain  rockets,  fog  signals  and  other pyrotechnic articles 28
3605 Matches (other than handmade safety matches [3605 00 10]) 18
3605 00 10 Handmade safety matches Explanation.– For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: – (i)   frame filling; (ii)  dipping of splints in the composition for match heads; (iii) filling of boxes with matches; (iv) pasting of labels on match boxes, veneers or cardboards; (v)  packaging 5
3606 Ferro-cerium  and  other  pyrophoric  alloys  in  all  forms;  articles  of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters 28
3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use) 18
3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed 18
3703 Photographic paper, paperboard and textiles, sensitised, unexposed 18
3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed 18
3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films 18
3707 Chemical  preparations  for  photographic  uses  (other  than  varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use 18
3701 Photographic plates and film for x-ray for medical use 12
3705 Photographic  plates  and  films,  exposed  and  developed,  other  than cinematographic film 12
3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films. 12
3801 Artificial  graphite;  colloidal  or semi-colloidal  graphite;  preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures 18
3802 Activated  carbon;  activated  natural  mineral  products;  animal  black, including spent animal black 18
3803 00 00 Tall oil, whether or not refined 18
3804 Residual  lyes  from  the  manufacture  of  wood  pulp,  whether  or  not concentrated,   desugared   or   chemically   treated,   including   lignin sulphonates 18
3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent 18
3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums 18
3807 Wood  tar;  wood  tar  oils;  wood  creosote;  wood  naphtha;  vegetable pitch;  brewers’ pitch  and  similar preparations  based  on  rosin,  resin acids or on vegetable pitch 18
3808 Insecticides,    rodenticides,    fungicides,    herbicides,    anti-sprouting products   and   plant-growth   regulators,   disinfectants   and   similar products 18
3809 Finishing agents, dye  carriers  to  accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included 18
3810 Pickling preparations  for metal  surfaces;  fluxes  and  other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods 18
3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils 28
3812 Prepared  rubber  accelerators;  compound  plasticisers  for  rubber  or plastics,  not  elsewhere  specified  or  included;  anti-oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber 18
3813 Preparations   and    charges    for   fire-extinguishers;   charged    fire- extinguishing grenades 28
3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers 28
3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included 18
3816 Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 18
3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 18
3818 Chemical elements doped for use in electronics, in the form of discs, wafers  or  similar  forms;  chemical  compounds  doped  for  use  in electronics [other than silicon wafers] 18
3819 Hydraulic  brake  fluids  and  other  prepared  liquids  for  hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 28
3820 Anti-freezing preparations and prepared de-icing fluids 28
3821 Prepared culture media for the development or maintenance of micro- organisms (including viruses and the like) or of plant, human or animal cells 18
3823 Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols 18
3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included 18
3825 Municipal waste, sewage sludge, clinical waste 0
3825 Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.] 18
3826 Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals 18
3818 Silicon wafers 12
3822 All diagnostic kits and reagents 12
3901 to 3913 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides;  Amino-resins,  phenolic  resins  and  polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for  example,  hardened  proteins,  chemical  derivatives  of  natural rubber), not elsewhere specified or included; in primary forms 18
3914 Ion  exchangers  based  on  polymers  of  headings  3901  to  3913,  in primary forms 18
3915 Waste, parings and scrap, of plastics 18
3916 Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics 18
3917 Tubes, pipes and hoses, and fittings therefor, of plastics 18
3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics 28
3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls 18
3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced,  laminated,  supported  or  similarly  combined  with  other materials 18
3921 Other plates, sheets, film, foil and strip, of plastics 18
3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics 28
3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics 18
3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics 18
3925 Builder’s wares of plastics, not elsewhere specified 18
3926 Plastic bangles 0
3926 PVC Belt Conveyor, Plastic Tarpaulin 18
3926 [other than 3926 40 11, 3926 90 10] Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins] 28
3926 Feeding bottles 12
3926 Plastic beads 12
4001 Natural  rubber,  balata,  gutta-percha,  guayule,  chicle  and  similar natural gums, in primary forms or in plates, sheets or strip 5
4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non- conjugated diene rubber (EPDM) 18
4003 Reclaimed rubber in primary forms or in plates, sheets or strip 18
4004 Waste,  parings  and  scrap  of  rubber  (other  than  hard  rubber)  and powders and granules obtained therefrom 18
4005 Compounded  rubber,  unvulcanised,  in  primary  forms  or  in  plates, sheets or strip 18
4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber 18
4007 Vulcanised rubber thread and cord, other than latex rubber thread 18
4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber 18
4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) 18
4010 Conveyor or transmission belts or belting, of vulcanised rubber 18
4011 Rear Tractor tyres and rear tractor tyre tubes 18
4011 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] 28
4011, 4013 Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles,  cycle  -rickshaws  and  three  wheeled  powered  cycle rickshaws 5
4012 Retreaded or used tyres and flaps 28
4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle- rickshaws  and  three  wheeled  powered  cycle  rickshaws;  and  Rear Tractor tyre tubes] 28
4014 Condoms and contraceptives 0
4014 Hygienic  or  pharmaceutical  articles  (including  teats),  of  vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps] 18
4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves] 18
4016 Toy balloons made of natural rubber latex 5
4016 Erasers 5
4016 [other than 4016 92 00] Other articles of vulcanised rubber other than hard rubber (other than erasers) 28
4017 Hard rubber (for example ebonite) in all forms, including waste and scrap; articles of hard rubber 28
4007 Latex Rubber Thread 12
4014 Nipples of feeding bottles 12
4015 Surgical rubber gloves or medical examination rubber gloves 12
4101 Raw  hides  and  skins  of  bovine  (including  buffalo)  or  equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 5
4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or  otherwise  preserved,  but  not  tanned,  parchment-dressed  or further prepared), whether or not with wool on or split 5
4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 5
4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared 5
4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 5
4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared 5
4107 Leather   further   prepared   after   tanning   or   crusting,   including parchment-dressed  leather,  of  bovine  (including  buffalo)  or  equine animals, without hair on, whether or not split, other than leather of heading 4114 12
4112 Leather   further   prepared   after   tanning   or   crusting,   including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 12
4113 Leather   further   prepared   after   tanning   or   crusting,   including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 12
4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 12
4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 12
4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material 28
4202 School satchels and bags other than of leather or composition leather 18
4202 Trunks,  suit-cases,  vanity-cases,  executive-cases,  brief-cases,  school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling- bags,   insulated   food   or   beverages   bags,   toilet   bags,   rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, to-bacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than School satchels and bags other than of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags of other materials excluding wicker work or basket work] 28
4202 12 10 Toilet cases 18
4202 22 10 Hand bags and shopping bags, of artificial plastic material 18
4202 22 20 Hand bags and shopping bags, of cotton 18
4202 22 30 Hand bags and shopping bags, of jute 18
4202 22 40 Vanity bags 18
4202 29 10 Handbags of other materials excluding wicker work or basket work 18
4203 Articles   of   apparel   and   clothing   accessories,   of   leather   or   of composition leather 28
4205 Other articles of leather or of composition leather 28
4206 Articles  of  gut  (other  than  silk-worm  gut),  of  goldbeater’s  skin,  of bladders or of tendons 28
4203 Gloves specially designed for use in sports 12
4301 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers’ use), other than raw hides and skins of heading 4101, 4102 or 4103. 18
4302 Tanned  or  dressed  furskins  (including  heads,  tails,  paws  and  other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 18
4303 Articles of apparel, clothing accessories and other articles of furskin 28
4304 Artificial fur and articles thereof 18
4304 Articles of artificial fur 28
44 or any Chapter Resin bonded bamboo mat board, with or without veneer in between 18
44 or any Chapter Bamboo flooring tiles 18
4401 Firewood or fuel wood 0
4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 5
4402 Wood  charcoal  (including  shell  or  nut  charcoal),  whether  or  not agglomerated 0
4403 Wood in the rough 18
4407 Wood sawn or chipped 18
4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints] 18
4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed 18
4410 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 28
4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 28
4412 Plywood, veneered panels and similar laminated wood 28
4413 Densified wood, in blocks, plates, strips, or profile shapes 28
4414 Wooden frames for paintings, photographs, mirrors or similar objects 28
4418 Builders’  joinery  and  carpentry  of  wood,  including  cellular  wood panels, assembled flooring panels, shingles and shakes 28
4419 Tableware and Kitchenware of wood 18
4421 Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware 28
44 or any Chapter 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 12
4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking- sticks, umbrellas, tool handles or the like 12
4405 Wood wool; wood flour 12
4406 Railway or tramway sleepers (cross-ties) of wood 12
4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints] 12
4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood 12
4416 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves 12
4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood 12
4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 12
4421 Other  articles  of  wood;  such  as  clothes  hangers,  Spools,    cops, bobbins,  sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood,  namely oars,   paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware  [other  than  Wood  paving  blocks,  articles  of  densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware] 12
4501 Waste cork; crushed, granulated or ground cork 18
4502 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) 18
4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom 18
4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork 18
4501 Natural cork, raw or simply prepared 12
4601 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 12
4602 Basketwork, wickerwork and other articles, made directly to  shape from  plaiting  materials  or  made  up  from  goods  of  heading  4601; articles of loofah 12
4701 Mechanical wood pulp 12
4702 Chemical wood pulp, dissolving grades 12
4703 Chemical wood pulp, soda or sulphate, other than dissolving grades 12
4704 Chemical wood pulp, sulphite, other than dissolving grades 12
4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes 12
4706 Pulps of fibres derived  from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material 12
4707 Recovered (waste and scrap) paper or paperboard 12
48 / 4907 Rupee notes when sold to the Reserve Bank of India 0
4801 Newsprint, in rolls or sheets 5
4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government 0
4803 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets 18
4806 [Except 4806 20 00, 4806 40 10] Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper) 18
4809 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets 18
4811 Paper,  paperboard,  cellulose  wadding  and  webs  of  cellulose  fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper] 18
4812 Filter blocks, slabs and plates, of paper pulp 18
4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes 18
4814 Wall paper and similar wall coverings; window transparencies of paper 28
4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes 18
4817 / 4907 Postal items, like envelope, Post card etc., sold by Government 0
4817 [Except 4817 30] Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an  assortment of paper stationery including writing blocks] 18
4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres 18
4820 Registers,  account  books,  order  books,  receipt  books,  letter  pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and  book covers, of paper or paperboard [other than note books and exercise books] 18
4821 Paper or paperboard labels of all kinds, whether or not printed 18
4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 18
4823 Kites 5
4823 Other  paper,  paperboard,  cellulose  wadding  and  webs  of  cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper] 18
4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard 12
4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 12
4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter 12
4806 20 00 Greaseproof papers 12
4806 40 10 Glassine papers 12
4807 Composite paper and paperboard (made by sticking flat layers of paper or  paperboard  together  with  an  adhesive),  not  surface-coated  or impregnated, whether or not internally reinforced, in rolls or sheets 12
4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 12
4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size 12
4811 Aseptic packaging paper 12
4817 30 Boxes,  pouches,  wallets  and  writing  compendiums,  of  paper  or paperboard, containing an assortment of paper stationery 12
4819 Cartons, boxes and cases of corrugated paper or paper board 12
4820 Exercise book, graph book, & laboratory note book and notebooks 12
4823 Paper pulp moulded trays 12
48 Paper splints for matches, whether or not waxed, Asphaltic roofing sheets 12
4901 Printed books, including Braille books 0
4901 Brochures, leaflets and similar printed matter, whether or not in single sheets 5
4902 Newspapers, journals  and  periodicals,  whether  or not  illustrated or containing advertising material 0
4903 Children’s picture, drawing or colouring books 0
4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 0
4907 Cheques, lose or in book form 0
4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated 12
4906 00 00 Plans   and   drawings    for   architectural,    engineering,   industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing 12
4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title 12
4908 Transfers (decalcomanias) 12
4909 Printed   or   illustrated   postcards;   printed   cards   bearing   personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings 12
4910 Calendars of any kind, printed, including calendar blocks 12
4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices 12
5001 Silkworm laying, cocoon 0
5002 Raw silk 0
5003 Silk waste 0
5004 to 5006 Silk yarn 5
5007 Woven fabrics of silk or of silk waste 5
5101 Wool, not carded or combed 0
5102 Fine or coarse animal hair, not carded or combed 0
5103 Waste of wool or of fine or coarse animal hair 0
5104 Garneted stock of wool or of fine or coarse animal hair, shoddy wool 5
5105 Wool and fine or coarse animal hair, carded or combed 5
5106 to 5110 Yarn of wool or of animal hair 5
5111 to 5113 Woven fabrics of wool or of animal hair 5
52 Gandhi Topi 0
52 Khadi yarn 0
5201 to 5203 Cotton and Cotton waste 5
5204 Cotton sewing thread, whether or not put up for retail sale 5
5205 to 5207 Cotton yarn [other than khadi yarn] 5
5208 to 5212 Woven fabrics of cotton 5
5301 All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) 5
5302 True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock) 5
5303 Jute fibres, raw or processed but not spun 0
5303 All  goods  i.e.  textile  bast  fibres  [other  than  jute  fibres,  raw  or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock) 5
5305 Coconut, coir fibre 0
5305 to 5308 All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn 5
5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn 5
5401 Sewing thread of manmade filaments, whether or not put up for retail sale 18
5402, 5404, 5406 All synthetic filament yarn such as nylon, polyester, acrylic, etc. 18
5403, 5405, 5406 All artificial filament yarn such as viscose rayon, Cuprammonium, etc. 18
5407, 5408 Woven fabrics of manmade textile materials 5
5501, 5502 Synthetic or artificial filament tow 18
5503, 5504, 5506, 5507 Synthetic or artificial staple fibres 18
5505 Waste of manmade fibres 18
5508 Sewing thread of manmade staple fibres 18
5509, 5510, 5511 Yarn of manmade staple fibres 18
5512 to 5516 Woven fabrics of manmade staple fibres 5
5601 Wadding of textile materials and articles thereof; such as Absorbent cotton wool 12
5602 Felt, whether or not impregnated, coated, covered or laminated 12
5603 Nonwovens, whether or not impregnated, coated, covered or laminated 12
5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like  of  heading  5404  or  5405,  impregnated,  coated,  covered  or sheathed with rubber or plastics 12
5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread 12
5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn 12
5607 Twine, cordage, ropes and cables, whether or not plaited or braided and  whether or not  impregnated,  coated, covered  or sheathed  with rubber or plastics 12
5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 12
5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included 12
5705 Coir mats, matting and floor covering 5
5701 Carpets and other textile floor coverings, knotted, whether or not made up 12
5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether   or   not   made   up,   including   “Kelem”,   “Schumacks”, “Karamanie” and similar hand-woven rugs 12
5703 Carpets and other textile floor coverings, tufted, whether or not made up 12
5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up 12
5705 Other carpets and other textile floor coverings, whether or not made up; such  as  Mats  and mattings  including Bath  Mats,  where cotton predominates by weight, of Handloom, Cotton Rugs of handloom 12
5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, saima,dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal 5
5801 Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806 12
5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 12
5803 Gauze, other than narrow fabrics of heading 5806 12
5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006 12
5805 Hand-woven  tapestries  of  the  type  Gobelins,  Flanders,  Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up 12
5806 Narrow  woven  fabrics,  other  than  goods  of  heading  5807;  narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 12
5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered 12
5808 Braids  in  the  piece;  ornamental  trimmings  in  the  piece,  without embroidery,  other  than  knitted  or  crocheted;  tassels,  pompons  and similar articles 12
5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab,  saima,  dabka,  chumki,  gota  sitara,  naqsi,  kora,  glass  beads, badla, glzal] 12
5810 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] 12
5811 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810 12
5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations 12
5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon 12
5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 12
5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape 12
5905 Textile wall coverings 12
5906 Rubberised textile fabrics, other than those of heading 5902 12
5907 Textile  fabrics  otherwise  impregnated,  coated  or  covered;  painted canvas being theatrical scenery, studio back-cloths or the like 12
5908 Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated 12
5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials 12
5910 Transmission or conveyor belts or belting, of textile material, whether or  not  impregnated,  coated,  covered  or  laminated  with  plastics,  or reinforced with metal or other material 12
5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker’s felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles 12
60 Knitted or crocheted fabrics [All goods] 5
61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece 5
61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece 12
62 Articles   of   apparel   and   clothing   accessories,   not   knitted   or crocheted, of sale value not exceeding Rs. 1000 per piece 5
62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece 12
63 Indian National Flag 0
63 Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece 5
63 Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding Rs. 1000 per piece 12
64 Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. 5
6401 Waterproof  footwear  with  outer  soles  and  uppers  of  rubber  or  of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes 18
6402 Other footwear with outer soles and uppers of rubber or plastics 18
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather 18
6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials 18
6405 Other footwear 18
6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof 18
6501 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt 18
6502 Hat-shapes,  plaited  or  made  by  assembling  strips  of  any  material, neither blocked to shape, nor with made brims, nor lined, nor trimmed 18
6504 00 00 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed 18
6505 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 18
6506 Other headgear, whether or not lined or trimmed 18
6507 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear 18
6601 Umbrellas  and  sun  umbrellas  (including  walking-stick  umbrellas, garden umbrellas and similar umbrellas) 12
6602 Walking-sticks, seat-sticks, whips, riding-crops and the like 12
6603 Parts, trimmings and accessories of articles of heading 6601 or 6602 12
6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit 28
6703 Human hair, dressed, thinned, bleached or otherwise worked 0
6703 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 28
6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included 28
6701 Skins and other parts of birds with their feathers or down, feathers, parts  of  feathers,  down  and  articles  thereof  (other  than  goods  of heading 0505 and worked quills and scapes) 12
6801 Setts, curbstones and flagstones, of natural stone (except slate) 28
6802 Worked  monumental  or  building  stone  (except  slate)  and  articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and  alabaster, of Granite, of Other calcareous stone 28
6803 Worked slate and articles of slate or of agglomerated slate 28
6804 Millstones,   grindstones,   grinding   wheels   and   the   like,   without frameworks,  for  grinding,  sharpening,  polishing,  trueing  or  cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial abrasives, or of ceramics, with or without parts of other materials 18
6805 Natural  or  artificial  abrasive  powder  or  grain,  on  a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up 18
6806 Slag   wool,   rock   wool   and   similar   mineral   wools;   exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69 18
6807 Articles  of  asphalt  or  of  similar  material  (for  example,  petroleum bitumen or coal tar pitch) 28
6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 28
6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented 28
6810 Pre cast Concrete Pipes 18
6810 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 28
6811 Articles of asbestos-cement, of cellulose fibre-cement or the like 18
6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 28
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 28
6814 Worked   mica   and   articles   of   mica,   including   agglomerated   or reconstituted mica, whether or not on a support of paper, paperboard or other materials 28
6815 Articles  of  stone  or  of  other  mineral  substances  (including  carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included 28
68 Sand lime bricks 12
6815 Fly ash bricks and fly ash blocks 12
6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths 28
6901 00 10 Bricks of fossil meals or similar siliceous earths 5
6902 Refractory   bricks,   blocks,   tiles   and   similar   refractory   ceramic constructional  goods,  other  than  those  of  siliceous  fossil  meals  or similar siliceous earths 18
6903 Other  refractory  ceramic  goods  (for  example,  retorts,  crucibles, muffles,  nozzles,  plugs,  supports,  cupels,  tubes,  pipes,  sheaths  and rods), other than those of siliceous fossil meals or of similar siliceous earths 18
6904 Ceramic flooring blocks, support or filler tiles and the like 28
6904 10 00 Building bricks 5
6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods 28
6905 10 00 Earthen or roofing tiles 5
6906 Salt Glazed Stone Ware Pipes 18
6906 Ceramic pipes, conduits, guttering and pipe fittings 28
6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like,  whether or not on a backing; finishing ceramics 28
6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs,  tubs  and  similar receptacles  of a kind  used  in  agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods 28
6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 28
6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 18
6912 Ceramic tableware,  kitchenware,  other household  articles  and  toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps] 18
6912 00 40 Earthen pot and clay lamps 0
6913 Statuettes and other ornamental ceramic articles 28
6914 Other ceramic articles 28
7001 Cullet and other waste and scrap of glass; glass in the mass 18
7002 Glass  in  balls  (other than  microspheres  of  heading 70.18),  rods or tubes, unworked 18
7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an  absorbent,  reflecting  or  non-reflecting  layer,  but  not  otherwise worked 28
7004 Drawn  glass  and  blown  glass,  in  sheets,  whether or not  having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 28
7005 Float glass and surface ground or polished glass, in sheets, whether or not  having  an  absorbent,  reflecting  or  non-reflecting  layer,  but  not otherwise worked 28
7006 00 00 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 28
7007 Safety glass, consisting of toughened (tempered) or laminated glass 28
7008 Multiple-walled insulating units of glass 28
7009 Glass mirrors, whether or not framed, including rear-view mirrors 28
7010 Carboys,   bottles,   flasks,   jars,   pots,   phials,   ampoules   and   other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass 18
7011 Glass  envelopes  (including  bulbs  and  tubes),  open,  and  glass  parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like 28
7013 Glassware  of  a  kind  used  for  table,  kitchen,  toilet,  office,  indoor decoration or similar purposes (other than that  of heading 7010 or 7018) 18
7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked 28
7015 Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses 18
7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms 28
7017 Laboratory,  hygienic  or  pharmaceutical  glassware,  whether  or  not graduated or calibrated 18
7018 Glass bangles (except those made from precious metals) 0
7018 Glass beads. 5
7018 Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter 18
7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics) 18
7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns] 28
7015 10 Glasses for corrective spectacles and flint buttons 12
7020 Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns 12
7102 Diamonds, non-industrial unworked or simply sawn, cleaved or bruted 3
7103 Precious   stones   (other   than   diamonds)   and   semi-precious   stones, unworked or simply sawn or roughly shaped 3
7104 Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped 3
7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms 18
7202 Ferro-alloys 18
7203 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms 18
7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel 18
7205 Granules and powders, of pig iron, spiegeleisen, iron or steel 18
7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) 18
7207 Semi-finished products of iron or non-alloy steel 18
7208 to 7212 All flat-rolled products of iron or non-alloy steel 18
7213 to 7215 All bars and rods, of iron or non-alloy steel 18
7216 Angles, shapes and sections of iron or non-alloy steel 18
7217 Wire of iron or non-alloy steel 18
7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel 18
7219, 7220 All flat-rolled products of stainless steel 18
7221, 7222 All bars and rods, of stainless steel 18
7223 Wire of stainless steel 18
7224 Other  alloy  steel  in  ingots  or  other  primary  forms;  semi-finished products of other alloy steel 18
7225, 7226 All flat-rolled products of other alloy steel 18
7227, 7228 All bars and rods of other alloy steel. 18
7229 Wire of other alloy steel 18
7301 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel 18
7302 Railway or tramway track construction material of iron or steel, the following:  rails,  check-rails  and  rack  rails,  switch  blades,  crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates,  chairs,  chair  wedges,  sole  plates  (base  plates),  rail  clips bedplates, ties and other material specialized for jointing or fixing rails 18
7303 Tubes, pipes and hollow profiles, of cast iron 18
7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel 18
7305 Other  tubes  and  pipes  (for  example,  welded,  riveted  or  similarly closed), having circular cross‑sections, the external diameter of which exceeds 406.4 mm, of iron or steel 18
7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel 18
7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel 18
7308 Structures (excluding prefabricated buildings of heading 94.06) and parts   of   structures   (for   example,   bridges   and   bridge‑sections, lock‑gates, towers, lattice masts, roofs, roofing frame‑works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers] 18
7309 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 18
7310 Tanks,  casks,  drums,  cans,  boxes  and  similar  containers,  for  any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 18
7311 Containers for compressed or liquefied gas, of iron or steel 18
7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated 18
7313 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel 18
7314 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel 18
7315 Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90 18
7316 Anchors, grapnels and parts thereof, of iron or steel 18
7317 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads  of  other  material,  but  excluding  such  articles  with  heads  of copper 18
7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter- pins, washers (including spring washers) and similar articles, of iron or steel 18
7319 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 18
7320 Springs and leaves for springs, of iron and steel 18
7321 LPG stoves 18
7321 Stoves  [other than kerosene stove  and  LPG stoves],  ranges,  grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel 28
7322 Radiators for central heating, not electrically heated, and parts thereof, of  iron  or  steel;  air  heaters  and  hot  air  distributors  (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel 28
7323 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel 18
7324 Sanitary ware and parts thereof of iron and steel 28
7325 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 18
7326 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 18
7310 or 7326 Mathematical   boxes,   geometry   boxes   and   colour   boxes,   pencil sharpeners 12
7317 Animal shoe nails 12
7319 Sewing needles 12
7321 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel 12
7323 Table, kitchen or other household articles of iron & steel; Utensils 12
7401 Copper mattes; cement copper (precipitated copper) 18
7402 Unrefined copper; copper anodes for electrolytic refining 18
7403 Refined copper and copper alloys, unwrought 18
7404 Copper waste and scrap 18
7405 Master alloys of copper 18
7406 Copper powders and flakes 18
7407 Copper bars, rods and profiles 18
7408 Copper wire 18
7409 Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm 18
7410 Copper foils 18
7411 Copper tubes and pipes 18
7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves) 18
7413 Stranded wires and cables 18
7415 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 18
7418 All goods other than utensils i.e. sanitary ware and parts thereof of copper 28
7419 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 28
7419 91 00 Metal castings 18
7418 Table, kitchen or other household articles of copper; Utensils 12
7501 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy 18
7502 Unwrought nickel 18
7503 Nickel waste and scrap 18
7504 Nickel powders and flakes 18
7505 Nickel bars, rods, profiles and wire 18
7506 Nickel plates, sheets, strip and foil 18
7507 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) 18
7508 Other articles of nickel 18
7601 Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods 18
7602 Aluminium waste and scrap 18
7603 Aluminium powders and flakes 18
7604 Aluminium bars, rods and profiles 18
7605 Aluminium wire 18
7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm 18
7607 Aluminium  foil  (whether  or  not  printed  or  backed  with  paper, paperboard,  plastics  or  similar  backing  materials)  of  a  thickness (excluding any backing) not exceeding 0.2 mm 18
7608 Aluminium tubes and pipes 18
7609 Aluminium  tube  or  pipe  fittings  (for  example,  couplings,  elbows, sleeves) 18
7610 [Except 7610 10 00] Aluminium  structures  (excluding prefabricated  buildings  of heading 94.06 and doors, windows and their frames and thresholds for doors under 7610 10 00) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades,  pillars  and  columns);  aluminium  plates.  rods,  profiles, tubes and the like, prepared for use in structures 18
7610 10 00 Doors, windows and their frames and thresholds for doors 28
7611 Aluminium  reservoirs,  tanks,  vats  and  similar  containers,  for  any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 18
7612 Aluminium casks, drums, cans, boxes, etc. 18
7613 Aluminium containers for compressed or liquefied gas 18
7614 Stranded wires and cables 18
7615 All goods other than utensils i.e. sanitary ware and parts thereof 28
7616 Other articles of aluminium 18
7615 Table, kitchen or other household articles of aluminium; Utensils 12
7801 Unwrought lead 18
7802 Lead waste and scrap 18
7804 Lead plates, sheets, strip and foil; lead powders and flakes 18
7806 Other articles of lead (including sanitary fixtures and Indian lead seals) 18
7901 Unwrought zinc 18
7902 Zinc waste and scrap 18
7903 Zinc dust, powders and flakes 18
7904 Zinc bars, rods, profiles and wire 18
7905 Zinc plates, sheets, strip and foil 18
7907 Other articles of zinc including sanitary fixtures 18
8001 Unwrought tin 18
8002 Tin waste and scrap 18
8003 Tin bars, rods, profiles and wire 18
8007 Other articles of tin 18
8101 to 8112 Other   base   metals,   namely,   Tungsten,   Molybdenum,   Tantalum, Magnesium, Cobalt mattes,  and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium,  indium,  niobium  (columbium), rhenium  and  thallium, and articles thereof, including waste and scrap 18
8113 Cermets and articles thereof, including waste and scrap 18
8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. 0
8202 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) 18
8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting  shears,  pipe-cutters,  bolt  croppers,  perforating  punches  and similar hand tools 18
8204 Hand-operated   spanners   and   wrenches   (including   torque   meter wrenches  but  not  including  tap  wrenches);  interchangeable  spanner sockets, with or without handles 18
8205 Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks 18
8206 Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale 18
8207 Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping,  threading,  drilling,  boring,  broaching,  milling,  turning  or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools 18
8208 Knives and cutting blades, for machines or for mechanical appliances 18
8209 Plates, sticks, tips and the like for tools, unmounted, of cermets 18
8210 00 00 Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink 18
8212 Razors and razor blades (including razor blade blanks in strips) 28
8213 00 00 Scissors, tailors’ shears and similar shears, and blades therefor 18
8214 Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof] 28
8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor 12
8214 Paper knives, Pencil sharpeners and blades therefor 12
8215 Spoons,  forks,  ladles,  skimmers,  cake-servers,  fish-knives,  butter- knives, sugar tongs and similar kitchen or tableware 12
8301 Padlocks and locks (key, combination or electrically operated), of base metal;  clasps  and  frames  with  clasps,  incorporating  locks,  of  base metal; keys for any of the foregoing articles, of base metal 18
8302 Base  metal   mountings,   fittings   and   similar  articles   suitable  for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal 28
8303 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal 28
8304 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 28
8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal 28
8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal 18
8307 Flexible tubing of base metal, with or without fittings 18
8308 Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal 18
8309 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal 18
8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 28
8311 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying 18
84 Pawan Chakki that is Air Based Atta Chakki 5
84 or 85 Following renewable energy devices & parts for their manufacture (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Solar lantern / solar lamp (g) Ocean waves/tidal waves energy devices/plants 5
8401 Nuclear reactors; machinery and apparatus for isotopes separation 18
8402 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super- heated water boilers 18
8403 Central heating boilers other than those of heading 8402 18
8404 Auxiliary plant  for  use  with  boilers  of  heading  8402  or  8403  (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units 18
8405 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers 18
8406 Steam turbines and other vapour turbines 18
8407 Spark-ignition  reciprocating  or  rotary  internal  combustion  piston engine 28
8408 Compression-ignition  internal  combustion  piston  engines  (diesel  or semi-diesel engines) 28
8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 28
8410 Hydraulic turbines, water wheels, and regulators therefor 18
8411 Turbo-jets, turbo-propellers and other gas turbines – turbo-jets 18
8412 Other  engines  and  motors  (Reaction  engines  other  than  turbo  jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine] 18
8413 Pumps  for dispensing fuel  or lubricants  of the  type used  in  filling stations  or garages  [8413  11],  Fuel,  lubricating or  cooling medium pumps  for  internal  combustion  piston  engines  [8413  30],  concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10] 28
8413, 8413 91 Hand pumps and parts thereof 5
8414 Air  or  vacuum  pumps,  air  or  other  gas  compressors  and  fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters 28
8415 Air-conditioning   machines,   comprising   a   motor-driven   fan   and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 28
8416 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances 18
8417 Industrial  or  laboratory  furnaces  and  ovens,  including  incinerators, non-electric 18
8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 28
8419 Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89 20],  Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30],  Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water  [8419  89  40],  Plant  growth  chambers  and  rooms  and  tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers;  apparatus  for chemical  vapour deposition on LCD substratus [8419 89 70]; parts [8419 90] 28
8419 19 Solar water heater and system 5
8419 20 Medical, surgical or laboratory sterilisers 18
8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor 18
8421 Centrifuges,   including   centrifugal   dryers;   filtering   or   purifying machinery and apparatus, for liquids or gases 18
8422 Dish washing machines, household [8422 11 00] and other [8422 19 00] 28
8422 20 00, 8422 30 00, 8422 40 00, 8522 90 [other than 8422 11 00, 8422 19 00] Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other  containers;  machinery  for  capsuling  bottles,  jars,  tubes  and similar containers; other packing or wrapping machinery (including heat-shrink  wrapping  machinery);  machinery for  aerating  beverages [other than dish washing machines] 18
8423 Weighing   machinery   (excluding   balances   of   a   sensitivity  of   5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [other than electric or electronic weighing machinery] 18
8423 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 28
8424 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] 18
8424 Fire extinguishers 28
8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks 18
8426 Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane 18
8427 Fork-lift  trucks;  other  works  trucks  fitted  with  lifting  or  handling equipment 28
8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 28
8429 Self-propelled  bulldozers,  angledozers,  graders,  levellers,  scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 28
8430 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 28
8431 Parts  suitable  for  use  solely  or  principally  with  the  machinery  of headings 8425 to 8430 18
8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages 18
8437 Machines  for  cleaning,  sorting  or  grading,  seed,  grain  or  dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof 5
8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery  for  the  extraction  or  preparation  of  animal  or  fixed vegetable fats or oils 18
8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard 18
8440 Book-binding machinery, including book-sewing machines 18
8441 Other  machinery  for  making  up  paper  pulp,  paper  or  paperboard, including cutting machines of all kinds 18
8442 Machinery,  apparatus  and  equipment  (other  than  the  machines  of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) 18
8443 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] 18
8443 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 28
8444 Machines for extruding, drawing, texturing or cutting man-made textile materials 18
8445 Amber charkha 0
8445 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447 18
8446 Handloom [weaving machinery] 0
8446 Weaving machines (looms) 18
8447 Knitting machines, stitch-bonding machines and machines for making gimped  yarn,  tulle,  lace,  embroidery,  trimmings,  braid  or  net  and machines for tufting 18
8448 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) 18
8449 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats 18
8450 Household  or  laundry-type  washing  machines,  including  machines which both wash and dry 28
8451 Machinery  (other  than  machines  of  heading  8450)  for  washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics 18
8453 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines 18
8454 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries 18
8455 Metal-rolling mills and rolls therefor 18
8456 Machine-tools for working any material by removal of material, by laser  or  other  light  or  photon  beam,  ultrasonic,  electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes 18
8457 Machining  centres,  unit  construction  machines  (single  station)  and multi-station transfer machines, for working metal 18
8458 Lathes (including turning centres) for removing metal 18
8459 Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 18
8460 Machine-tools  for  deburring,  sharpening,  grinding,  honing,  lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461 18
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 18
8462 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 18
8463 Other machine-tools for working metal, or cermets, without removing material 18
8464 Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass 18
8465 Machine-tools  (including  machines  for  nailing,  stapling,  glueing  or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials 18
8466 Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads,    dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand 18
8467 Tools  for  working  in  the  hand,  pneumatic,  hydraulic  or  with  self- contained electric or non-electric motor 18
8468 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 18
8470 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers 18
8471 Automatic data processing machines and units thereof; magnetic or optical  readers,  machines  for  transcribing  data  onto  data  media  in coded form and machines for processing such data, not elsewhere specified or included 18
8472 Perforating or stapling machines (staplers), pencil sharpening machines 18
8472 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] 28
8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472 18
8474 Machinery  for   sorting,   screening,   separating,   washing,   crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand 18
8475 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs,  in  glass  envelopes;  machines  for  manufacturing  or  hot working glass or glassware 18
8476 Automatic  goods-vending  machines  (for  example,  postage  stamps, cigarette,  food  or  beverage  machines),  including  money  changing machines 28
8477 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter 18
8478 Machinery  for  preparing  or  making  up  tobacco,  not  specified  or included elsewhere in this chapter 28
8479 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)] 18
8479 Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00] 28
8480 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds  for  metal  (other  than  ingot  moulds),  metal  carbides,  glass, mineral materials, rubber or plastics 18
8481 Taps,  cocks,  valves  and  similar  appliances  for  pipes,  boiler  shells, tanks,   vats   or   the  like,   including  pressure-reducing  valves   and thermostatically controlled valves 18
8482 Ball bearing, Roller Bearings 18
8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) 28
8484 Gaskets  and  similar  joints  of  metal  sheeting  combined  with  other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals 28
8486 Machines and apparatus of a kind used solely or principally for the manufacture   of   semiconductor   boules   or   wafers,   semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories 18
8487 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter 18
8401 Fuel elements (cartridges), non-irradiated, for nuclear reactors 12
8408 Fixed Speed Diesel Engines of power not exceeding 15HP 12
8413 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 12
8414 20 10 Bicycle pumps 12
8414 20 20 Other hand pumps 12
8414 90 12 Parts of air or vacuum pumps and compressors of bicycle pumps 12
8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers 12
8433 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 12
8434 Milking machines and dairy machinery 12
8436 Other  agricultural,  horticultural,  forestry,  poultry-keeping  or  bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders 12
8452 Sewing machines 12
8479 Composting Machines 12
8501 Electric motors and generators (excluding generating sets) 18
8502 Electric generating sets and rotary converters 18
8503 Parts suitable for use solely or principally with the machines of heading 8501 or 8502 18
8504 Transformers  Industrial  Electronics;  Electrical  Transformer;  Static Convertors (UPS) 18
8504 Static  converters  (for  example,  rectifiers)  and  inductors  [other  than Transformers  Industrial  Electronics;  Electrical  Transformer;  Static Convertors (UPS)] 28
8505 Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads 18
8506 Primary cells and primary batteries 28
8507 Electric  accumulators,  including  separators  therefor,  whether  or  not rectangular (including square) 28
8508 Vacuum cleaners 28
8509 Electro-mechanical  domestic  appliances,  with  self-contained  electric motor, other than vacuum cleaners of heading 8508 28
8510 Shavers,   hair   clippers   and   hair-removing   appliances,   with   self- contained electric motor 28
8511 Electrical  ignition  or  starting  equipment  of  a  kind  used  for  spark- ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs  and  glow  plugs,  starter  motors);  generators  (for  example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines 28
8512 Electrical  lighting  or  signalling  equipment  (excluding  articles  of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 28
8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 28
8514 Industrial or laboratory electric furnaces and ovens (including those functioning  by  induction   or  dielectric  loss);   other  industrial   or laboratory equipment for the heat treatment of materials by induction or dielectric loss 18
8515 Electric (including electrically heated gas), laser or other light or photo beam,  ultrasonic,  electron  beam,  magnetic  pulse  or  plasma  arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets 18
8516 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 28
8517 Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 18
8517 ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40] 28
8518 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; 18
8518 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] 28
8519 Sound recording or reproducing apparatus 28
8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner 18
8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 28
8523 Discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 18
8525 Closed-circuit television (CCTV) 18
8525 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] 28
8526 Radar  apparatus,  radio  navigational  aid  apparatus  and  radio  remote control apparatus 28
8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock 28
8528 Computer  monitors  not  exceeding  17  inches,  Set  top  Box   for Television (TV) 18
8528 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] 28
8529 Parts  suitable  for  use  solely  or  principally  with  the  apparatus  of headings 8525 to 8528 28
8530 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) 28
8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 28
8532 Electrical capacitors, fixed, variable or adjustable (pre-set) 18
8533 Electrical resistors (including rheostats and potentiometers), other than heating resistors 18
8534 00 00 Printed Circuits 18
8535 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts 18
8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables 28
8537 Boards, panels, consoles, desks, cabinets and  other bases, equipped with  two  or  more  apparatus  of  heading  8535  or  8536,  for  electric control or the distribution of electricity, including those incorporating instruments   or   apparatus   of   chapter   90,   and   numerical   control apparatus, other than switching apparatus of heading 8517 28
8538 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 18
8539 Electrical Filaments or discharge lamps 18
8539 Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps] 28
8540 Thermionic,  cold  cathode  or  photo-cathode  valves  and  tubes  (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) 18
8541 Diodes,  transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes  (LED); mounted piezo- electric crystals 18
8542 Electronic integrated circuits 18
8543 Electrical  machines  and  apparatus,  having  individual  functions,  not specified or included elsewhere in this Chapter 18
8544 Winding Wires; Coaxial cables; Optical Fiber 18
8544 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] 28
8545 Carbon electrodes 18
8545 Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon) 28
8546 Electrical insulators of any material 18
8547 Insulating  fittings  for  electrical  machines,  appliances  or  equipment, being  fittings  wholly  of  insulating  material  apart  from  any  minor components  of  metal  (for  example,  threaded  sockets)  incorporated during  moulding  solely  for  the  purposes  of  assembly,  other  than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material 28
8548 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 18
8517 Telephones for cellular networks or for other wireless networks 12
85 Parts for manufacture of Telephones for cellular networks or for other wireless networks 12
8525 60 Two-way   radio   (Walkie   talkie)   used   by   defence,   police   and paramilitary forces etc. 12
8539 LED lamps 12
8601 Rail locomotives powered from an external source of electricity or by electric accumulators 5
8602 Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof 5
8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 5
8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) 5
8605 Railway or tramway passenger coaches, not self-propelled; luggage vans,  post  office  coaches  and  other  special  purpose  railway  or tramway coaches, not self-propelled (excluding those of heading 8604) 5
8606 Railway or tramway goods vans and wagons, not self-propelled 5
8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof 5
8608 Railway   or   tramway   track   fixtures   and   fittings;   mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing 5
8609 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers] 18
8702 Motor vehicles for the transport of ten or more persons, including the driver 28
8703 Cars  for  physically  handicapped  persons,  subject  to  the  following conditions: a)  an  officer  not  below  the  rank  of  Deputy  Secretary  to  the Government  of  India  in  the  Department  of  Heavy  Industries certifies that the said goods are capable of being used by the physically handicapped persons; and b)  the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase. 18
8703 Motor  cars  and  other  motor  vehicles  principally  designed  for  the transport  of  persons  (other  than  those  of  heading  8702),  including station wagons and racing cars [other than Cars for physically handicapped persons] 28
8704 Refrigerated motor vehicles 18
8704 Motor  vehicles  for  the  transport  of  goods  [other  than  Refrigerated motor vehicles] 28
8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane  lorries,  fire  fighting  vehicles,  concrete-mixer  lorries,  road sweeper  lorries,  spraying  lorries,  mobile  workshops,  mobile radiological unit) 28
8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 28
8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 28
8708 Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle 18
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] 28
8709 Works  trucks,  self-propelled,  not  fitted  with  lifting  or  handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles 28
8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 28
8711 Motorcycles (including  mopeds) and  cycles fitted with an  auxiliary motor, with or without side-cars; side-cars 28
8713 Carriages  for  disabled  persons,  whether  or  not  motorised  or otherwise mechanically propelled 5
8714 Parts and accessories of vehicles of headings 8711 and 8713 28
8715 Baby carriages and parts thereof 18
8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] 28
87 Electrically operated vehicles, including two and three wheeled electric motor vehicles 12
8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) 12
8712 Bicycles and other cycles (including delivery tricycles), not motorised 12
8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 12
8716 20 00 Self-loading or self-unloading trailers for agricultural purposes 12
8716 80 Hand  propelled  vehicles  (e.g.  hand  carts,  rickshaws  and  the  like); animal drawn vehicles 12
8801 Balloons and dirigibles, gliders and other non-powered aircraft 18
8802 Other  aircraft  (for  example,  helicopters,  aeroplanes),  other  than those for personal use. 5
8802 Aircrafts for personal use 28
8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 0
8803 Parts of goods of heading 8801 0
8803 Parts of goods of heading 8802 5
8804 Parachutes   (including   dirigible   parachutes   and   paragliders)   and rotochutes; parts thereof and accessories thereto and parts thereof 18
8805 Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof 18
8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods 5
8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 5
8903 Yachts  and  other  vessels  for  pleasure  or  sports;  rowing  boats  and canoes 28
8904 Tugs and pusher craft 5
8905 Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms 5
8906 Other vessels, including warships and lifeboats other than rowing boats 5
8907 Other  floating  structures  (for  example,  rafts,  tanks,  coffer-dams, landing-stages, buoys and beacons) 5
8908 00 00 Vessels and other floating structures for breaking up 18
90 Coronary stents and coronary stent systems for use with cardiac catheters 5
90 or 84 Disposable sterilized dialyzer or micro barrier of artificial kidney 5
90 or any other Chapter Artificial kidney 5
90 or any other Chapter Parts of the following goods, namely:- (i)        Crutches; (ii)       Wheel chairs; (iii)      Walking frames; (iv)      Tricycles; (v)       Braillers; and (vi)      Artificial limbs 5
90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule 5
9001 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked 18
9002 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens] 18
9003 Frames and mountings for spectacles, goggles or the like, and parts thereof 18
9004 Spectacles  [other than  corrective];  goggles  and  the like,  corrective, protective or other 18
9004 Goggles 28
9005 Binoculars,   monoculars,  other  optical   telescopes,   and   mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 28
9006 Photographic  (other  than  cinematographic)  cameras;  photographic flashlight  apparatus  and  flashbulbs  other  than  discharge  lamps  of heading 8539 28
9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 28
9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 28
9010 Apparatus and equipment for photographic (including cinematographic) laboratories,  not  specified  or  included  elsewhere  in  this  Chapter; negatoscopes; projection screens 28
9011 Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection 28
9012 Microscopes other than optical microscopes; diffraction apparatus 28
9013 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 28
9014 Direction   finding  compasses;   other  navigational   instruments   and appliances 28
9015 Surveying  (including  photogrammetrical  surveying),  hydrographic, oceanographic,     hydrological,     meteorological     or     geophysical instruments and appliances, excluding compasses; rangefinders 28
9016 Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances] 18
9016 Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights 28
9017 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 18
9021 Hearing aids 0
9022 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 28
9023 Instruments,  apparatus  and  models,  designed  for  demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses 28
9024 Machines   and   appliances   for   testing   the   hardness,   strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) 18
9025 Hydrometers    and    similar    floating    instruments,    thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments 18
9026 Instruments and apparatus for measuring or checking the flow, level, pressure  or  other  variables  of  liquids  or  gases  (for  example,  flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 18
9027 Instruments  and  apparatus  for  physical  or  chemical  analysis  (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity,  expansion, surface tension  or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes 18
9028 Gas,  liquid  or  electricity  supply  or  production  meters,  including calibrating meters therefor 18
9029 Revolution  counters,  production  counters,  taximeters,  mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes 18
9030 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 18
9031 Measuring  or  checking  instruments,  appliances  and  machines,  not specified or included elsewhere in this Chapter; profile projectors 18
9032 Automatic regulating or controlling instruments and apparatus 18
9033 Parts  and  accessories  (not  specified  or  included  elsewhere  in  this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 18
90 or any other Chapter Blood glucose monitoring system (Glucometer) and test strips 12
90 or any other Chapter Patent Ductus Arteriousus / Atrial Septal Defect occlusion device 12
9001 Contact lenses; Spectacle lenses 12
9002 Intraocular lens 12
9004 Spectacles, corrective 12
9017 20 Drawing  and  marking  out  instruments;  Mathematical  calculating instruments; pantographs; Other drawing or marking out instruments 12
9018 Instruments  and  appliances  used  in  medical,  surgical,  dental  or veterinary sciences, including scintigraphic apparatus, other electro- medical apparatus and sight-testing instruments 12
9019 Mechano-therapy    appliances;    massage    apparatus;    psychological 12
9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 12
9021 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body 12
9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light 12
9101 Wrist-watches,  pocket-watches  and  other  watches,  including  stop- watches, with case of precious metal or of metal clad with precious metal 28
9102 Wrist-watches,  pocket-watches  and  other  watches,  including  stop watches, other than those of heading 9101 28
9103 Clocks with watch movements, excluding clocks of heading 9104 18
9104 Instrument panel clocks and clocks of a similar type     for vehicles, aircraft, spacecraft or vessels 28
9105 Other clocks 18
9106 Time  of  day  recording  apparatus  and  apparatus  for  measuring, recording or otherwise indicating intervals of time, with clock or watch movement  or with  synchronous  motor (for  example,  time registers, time-recorders) 28
9107 Time switches with clock or watch movement or with synchronous motor 28
9108 Watch movements, complete and assembled 28
9109 Clock movements, complete and assembled 18
9110 Complete   clock   movements,   unassembled   or   partly   assembled (movement  sets);  incomplete  clock  movements,  assembled;  rough clock movements 18
9110 Complete   watch   movements,   unassembled   or   partly   assembled (movement  sets);  incomplete  watch  movements,  assembled;  rough watch movements 28
9111 Watch cases and parts thereof 28
9112 Clock cases, and parts thereof 18
9112 Cases for other than clocks, and parts thereof 28
9113 Watch straps, watch bands and watch bracelets, and parts thereof 28
9114 Other clock parts 18
9114 Other watch parts 28
92 Indigenous handmade musical instruments 0
9201 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments 28
9202 Other string musical instruments (for example, guitars, violins, harps) 28
9205 Wind   musical   instruments   (for   example,   keyboard   pipe   organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs 28
9206 00 00 Percussion  musical  instruments  (for  example,  drums,  xylophones, cymbols, castanets, maracas) 28
9207 Musical  instruments,  the  sound  of  which  is  produced,  or  must  be amplified, electrically (for example, organs, guitars, accordions) 28
9208 Musical    boxes,    fairground    organs,    mechanical    street    organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds;  whistles,  call  horns and  other mouth-blown  sound  signalling instruments 28
9209 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 28
9301 Military weapons other than revolvers, pistols 18
9302 Revolvers and pistols, other than those of heading 9303 or 9304 28
9303 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) 18
9304 Other  arms  (for  example,  spring,  air  or  gas  guns  and  pistols, truncheons), excluding those of heading 9307 18
9305 Parts and accessories of articles of headings 9301 to 9304 18
9306 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 18
9307 Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor 18
9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof 28
9402 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 18
9403 Bamboo furniture 18
9403 Other furniture [other than bamboo furniture] and parts thereof 28
9404 Coir mattresses, cotton pillows, mattress and quilts 18
9404 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 28
9405 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 28
9405 50 31 Kerosene pressure lantern 5
9405 91 00, 9405 92 00 or 9405 99 00 Parts of kerosene pressure lanterns including gas mantles 5
9406 Prefabricated buildings 18
9404 Coir products [except coir mattresses] 12
9404 Products wholly made of quilted textile materials 12
9405, 9405 50 31 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof 12
9405 LED lights or fixtures including LED lamps 12
9405 LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) 12
9503 Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) 18
9504 Video games consoles and Machines 28
9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes 28
9506 Swimming pools and padding pools 18
9506 Articles  and  equipment  for  general  physical  exercise,  gymnastics, athletics 28
9508 Roundabouts,   swings,   shooting   galleries   and   other   fairground amusements; [other than travelling circuses and travelling menageries] 28
9503 Toys  like  tricycles,  scooters,  pedal  cars  etc.  (including  parts  and accessories thereof) [other than electronic toys] 12
9504 Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] 12
9506 Sports goods other than articles and equipments for general physical exercise 12
9507 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 12
9601 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) 28
9602 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 28
9603 Muddhas made of sarkanda and phool bahari jhadoo 0
9603 [other than 9603 10 00] Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles] 18
9603 10 00 Broomsticks 5
9604 00 00 Hand sieves and hand riddles 18
9605 Travel sets for personal toilet, sewing or shoe or clothes cleaning 18
9606 21 00, 9606 22 00, 9606 29, 9606 30 Buttons,  of  plastics  not  covered  with  the  textile  material,  of  base metals, buttons of coconut shell, button blanks 18
9607 Slide fasteners and parts thereof 18
9608 Fountain pens, stylograph pens and other pens 18
9609 Slate pencils and chalk sticks 0
9610 00 00 Slates 0
9610 00 00 Boards, with writing or drawing surface, whether or not framed 18
9611 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 28
9612 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 18
9613 Cigarette  lighters  and  other  lighters,  whether  or  not  mechanical  or electrical, and parts thereof other than flints and wicks 28
9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof 28
9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs  and  pads  for  the  application  of  cosmetics  or  toilet preparations 28
9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 28
9618 Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window dressing 28
9620 00 00 Monopods, bipods, tripods and similar articles 18
9608 Pens [other than Fountain pens, stylograph pens] 12
9608, 9609 Pencils  (including  propelling  or  sliding  pencils),  crayons,  pastels, drawing charcoals and tailor’s chalk 12
9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof 12
9619 Sanitary towels  (pads)  and  tampons,  napkins  and  napkin  liners for babies and similar articles, of any material 12
9704 Postage  or  revenue  stamps,  stamp-postmarks,  first-day  covers, postal stationery (stamped paper),  and  the like,  used or unused, other than those of heading 4907 5
9705 Numismatic coins 5
9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand- decorated  manufactured  articles;  collages  and   similar  decorative plaques 12
9702 Original engravings, prints and lithographs 12
9703 Original sculptures and statuary, in any material 12
9705 Collections    and    collectors’    pieces    of    zoological,    botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins] 12
9706 Antiques of an age exceeding one hundred years 12
9801 All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and   development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: (1) industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above. 18
9802 Laboratory chemicals 18
9803 Passenger baggage 0
9804 Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use. 5
9804 All dutiable articles intended for personal use 28
9804 Other Drugs and medicines intended for personal use 12
Any chapter Puja samagri namely,- (i)     Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii)   Sacred thread (commonly known as yagnopavit); (iii)  Wooden khadau; (iv)   Panchamrit, (v)    Vibhuti sold by religious institutions, (vi)   Unbranded honey [proposed GST Nil] (vii) Wick for diya. (viii) Roli (ix)   Kalava (Raksha sutra) (x)    Chandan tika 0
Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 5
Any Chapter Goods which are not specified in Schedule I, II, IV, V or VI 18
Any Chapter 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.

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