{"id":4028,"date":"2017-07-15T15:08:53","date_gmt":"2017-07-15T09:38:53","guid":{"rendered":"https:\/\/taxclick.org\/?p=4028"},"modified":"2017-07-15T15:11:29","modified_gmt":"2017-07-15T09:41:29","slug":"12-per-cent-respect-goods-specified-schedule-ii","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/gst\/12-per-cent-respect-goods-specified-schedule-ii\/","title":{"rendered":"12 percent in respect of goods specified in Schedule II of GST"},"content":{"rendered":"

Schedule II – 12% (6% CGST and 6% SGST)<\/h1>\n\n\n\n\n\n\n\n\n\n\n
\n

S.<\/strong><\/p>\n

No.<\/strong><\/td>\n

Chapter \/ Heading \/ Sub- heading \/ Tariff item<\/strong><\/td>\nDescription of Goods<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n(2)<\/strong><\/td>\n(3)<\/strong><\/td>\n<\/tr>\n
1.<\/td>\n\n

01012100,<\/p>\n

010129<\/td>\n

Live horses<\/td>\n<\/tr>\n
2.<\/td>\n0202<\/td>\nMeat of bovine animals, frozen and put up in unit containers<\/td>\n<\/tr>\n
3.<\/td>\n0203<\/td>\nMeat of swine, frozen and put up in unit containers<\/td>\n<\/tr>\n
4.<\/td>\n0204<\/td>\nMeat of sheep or goats, frozen and put up in unit containers<\/td>\n<\/tr>\n
5.<\/td>\n0205<\/td>\nMeat of horses, asses, mules or hinnies, frozen and put up in unit containers<\/td>\n<\/tr>\n
6.<\/td>\n0206<\/td>\nEdible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

S.<\/strong><\/p>\n

No.<\/strong><\/td>\n

Chapter \/ Heading \/ Sub- heading \/ Tariff item<\/strong><\/td>\nDescription of Goods<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n(2)<\/strong><\/td>\n(3)<\/strong><\/td>\n<\/tr>\n
7.<\/td>\n0207<\/td>\nMeat and edible offal, of the poultry of heading 0105, frozen and put\u00a0 up in unit containers<\/td>\n<\/tr>\n
8.<\/td>\n0208<\/td>\nOther meat and edible meat offal, frozen and put up in unit containers<\/td>\n<\/tr>\n
9.<\/td>\n0209<\/td>\nPig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers<\/td>\n<\/tr>\n
10.<\/td>\n0209<\/td>\nPig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers<\/td>\n<\/tr>\n
11.<\/td>\n0210<\/td>\nMeat 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<\/td>\n<\/tr>\n
12.<\/td>\n0405<\/td>\nButter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads<\/td>\n<\/tr>\n
13.<\/td>\n0406<\/td>\nCheese<\/td>\n<\/tr>\n
14.<\/td>\n0801<\/td>\nBrazil nuts, dried, whether or not shelled or peeled<\/td>\n<\/tr>\n
15.<\/td>\n0802<\/td>\nOther 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]<\/td>\n<\/tr>\n
16.<\/td>\n0804<\/td>\nDates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried<\/td>\n<\/tr>\n
17.<\/td>\n0813<\/td>\nFruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8<\/td>\n<\/tr>\n
18.<\/td>\n1108<\/td>\nStarches; inulin<\/td>\n<\/tr>\n
19.<\/td>\n1501<\/td>\nPig fats (including lard) and poultry fat, other than that of heading\u00a0 0209 or 1503<\/td>\n<\/tr>\n
20.<\/td>\n1502<\/td>\nFats of bovine animals, sheep or goats, other than those of heading 1503<\/td>\n<\/tr>\n
21.<\/td>\n1503<\/td>\nLard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared<\/td>\n<\/tr>\n
22.<\/td>\n1504<\/td>\nFats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified<\/td>\n<\/tr>\n
23.<\/td>\n1505<\/td>\nWool grease and fatty substances derived therefrom (including lanolin)<\/td>\n<\/tr>\n
24.<\/td>\n1506<\/td>\nOther animal fats and oils and their fractions, whether or not refined, but not chemically modified<\/td>\n<\/tr>\n
25.<\/td>\n1516<\/td>\nAnimal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.<\/td>\n<\/tr>\n
26.<\/td>\n1517<\/td>\nEdible 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<\/td>\n<\/tr>\n
27.<\/td>\n1518<\/td>\nAnimal 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\u00a0\u00a0\u00a0 or<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

S.<\/strong><\/p>\n

No.<\/strong><\/td>\n

Chapter \/ Heading \/ Sub- heading \/ Tariff item<\/strong><\/td>\nDescription of Goods<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n(2)<\/strong><\/td>\n(3)<\/strong><\/td>\n<\/tr>\n
<\/td>\n<\/td>\noils or of fractions of different fats or oils of this chapter, not elsewhere specified of included<\/td>\n<\/tr>\n
28.<\/td>\n1601<\/td>\nSausages and similar products, of meat, meat offal or blood; food preparations based on these products<\/td>\n<\/tr>\n
29.<\/td>\n1602<\/td>\nOther prepared or preserved meat, meat offal or blood<\/td>\n<\/tr>\n
30.<\/td>\n1603<\/td>\nExtracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates<\/td>\n<\/tr>\n
31.<\/td>\n1604<\/td>\nPrepared or preserved fish; caviar and caviar substitutes prepared from fish eggs<\/td>\n<\/tr>\n
32.<\/td>\n1605<\/td>\nCrustaceans, molluscs and other aquatic invertebrates prepared or preserved<\/td>\n<\/tr>\n
33.<\/td>\n2001<\/td>\nVegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid<\/td>\n<\/tr>\n
34.<\/td>\n2002<\/td>\nTomatoes prepared or preserved otherwise than by vinegar or acetic acid<\/td>\n<\/tr>\n
35.<\/td>\n2003<\/td>\nMushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid<\/td>\n<\/tr>\n
36.<\/td>\n2004<\/td>\nOther vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006<\/td>\n<\/tr>\n
37.<\/td>\n2005<\/td>\nOther vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006<\/td>\n<\/tr>\n
38.<\/td>\n2006<\/td>\nVegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glac\u00e9 or crystallised)<\/td>\n<\/tr>\n
39.<\/td>\n2007<\/td>\nJams, fruit jellies, marmalades, fruit or nut pur\u00e9e and fruit or\u00a0 nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter<\/td>\n<\/tr>\n
40.<\/td>\n2008<\/td>\nFruit, 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<\/td>\n<\/tr>\n
41.<\/td>\n2009<\/td>\nFruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.<\/td>\n<\/tr>\n
42.<\/td>\n2101 30<\/td>\nRoasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof<\/td>\n<\/tr>\n
43.<\/td>\n2102<\/td>\nYeasts and prepared baking powders<\/td>\n<\/tr>\n
44.<\/td>\n\n

2103 [other than<\/p>\n

2103 90 10, 2103<\/p>\n

90 30, 2103 90<\/p>\n

40]<\/td>\n

Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning<\/td>\n<\/tr>\n
45.<\/td>\n2106<\/td>\nTexturised vegetable proteins (soya bari) and Bari made of pulses including mungodi<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

S.<\/strong><\/p>\n

No.<\/strong><\/td>\n

Chapter \/ Heading \/ Sub- heading \/ Tariff item<\/strong><\/td>\nDescription of Goods<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n(2)<\/strong><\/td>\n(3)<\/strong><\/td>\n<\/tr>\n
46.<\/td>\n2106 90<\/td>\nNamkeens, bhujia, mixture, \u00a0chabena and\u00a0\u00a0\u00a0\u00a0\u00a0 similar edible preparations in ready for consumption form<\/td>\n<\/tr>\n
47.<\/td>\n2202 90 10<\/td>\nSoya milk drinks<\/td>\n<\/tr>\n
48.<\/td>\n2202 90 20<\/td>\nFruit pulp or fruit juice based drinks<\/td>\n<\/tr>\n
49.<\/td>\n2202 90 90<\/td>\nTender coconut water put up in unit container and bearing a registered brand name<\/td>\n<\/tr>\n
50.<\/td>\n2202 90 30<\/td>\nBeverages containing milk<\/td>\n<\/tr>\n
51.<\/td>\n2515 12 10<\/td>\nMarble and travertine blocks<\/td>\n<\/tr>\n
52.<\/td>\n2516<\/td>\nGranite blocks<\/td>\n<\/tr>\n
53.<\/td>\n28<\/td>\nAnaesthetics<\/td>\n<\/tr>\n
54.<\/td>\n28<\/td>\nPotassium Iodate<\/td>\n<\/tr>\n
55.<\/td>\n28<\/td>\nSteam<\/td>\n<\/tr>\n
56.<\/td>\n28<\/td>\nMicronutrients, 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\u00a0\u00a0 are\u00a0\u00a0\u00a0 registered\u00a0\u00a0\u00a0 under\u00a0\u00a0 the Fertilizer Control Order, 1985<\/td>\n<\/tr>\n
57.<\/td>\n2801 20<\/td>\nIodine<\/td>\n<\/tr>\n
58.<\/td>\n2847<\/td>\nMedicinal grade hydrogen peroxide<\/td>\n<\/tr>\n
59.<\/td>\n29<\/td>\nGibberellic acid<\/td>\n<\/tr>\n
60.<\/td>\n3001<\/td>\nGlands 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<\/td>\n<\/tr>\n
61.<\/td>\n3002<\/td>\nAnimal 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<\/td>\n<\/tr>\n
62.<\/td>\n3003<\/td>\nMedicaments (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<\/td>\n<\/tr>\n
63.<\/td>\n3004<\/td>\nMedicaments (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<\/td>\n<\/tr>\n
64.<\/td>\n3005<\/td>\nWadding, 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<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

S.<\/strong><\/p>\n

No.<\/strong><\/td>\n

Chapter \/ Heading \/ Sub- heading \/ Tariff item<\/strong><\/td>\nDescription of Goods<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n(2)<\/strong><\/td>\n(3)<\/strong><\/td>\n<\/tr>\n
65.<\/td>\n3006<\/td>\nPharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives]<\/td>\n<\/tr>\n
66.<\/td>\n3102<\/td>\nMineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers<\/td>\n<\/tr>\n
67.<\/td>\n3103<\/td>\nMineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers<\/td>\n<\/tr>\n
68.<\/td>\n3104<\/td>\nMineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers<\/td>\n<\/tr>\n
69.<\/td>\n3105<\/td>\nMineral 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<\/td>\n<\/tr>\n
70.<\/td>\n3215<\/td>\nFountain pen ink<\/td>\n<\/tr>\n
71.<\/td>\n3215<\/td>\nBall pen ink<\/td>\n<\/tr>\n
72.<\/td>\n3306 10 10<\/td>\nTooth powder<\/td>\n<\/tr>\n
73.<\/td>\n3307 41 00<\/td>\nOdoriferous preparations which operate by burning [other than agarbattis]<\/td>\n<\/tr>\n
74.<\/td>\n29, 30, 3302<\/td>\n\n

Following goods namely:-<\/p>\n

a.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Menthol and menthol crystals,<\/p>\n

b.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Peppermint (Mentha Oil),<\/p>\n

c.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Fractionated \/ de-terpenated mentha oil (DTMO),<\/p>\n

d.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 De-mentholised oil (DMO),<\/p>\n

e.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Spearmint oil,<\/p>\n

f.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Mentha piperita oil<\/td>\n<\/tr>\n

75.<\/td>\n3406<\/td>\nCandles, tapers and the like<\/td>\n<\/tr>\n
76.<\/td>\n3701<\/td>\nPhotographic plates and film for x-ray for medical use<\/td>\n<\/tr>\n
77.<\/td>\n3705<\/td>\nPhotographic plates and films, exposed and developed, other than cinematographic film<\/td>\n<\/tr>\n
78.<\/td>\n3706<\/td>\nPhotographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.<\/td>\n<\/tr>\n
79.<\/td>\n3818<\/td>\nSilicon wafers<\/td>\n<\/tr>\n
80.<\/td>\n3822<\/td>\nAll diagnostic kits and reagents<\/td>\n<\/tr>\n
81.<\/td>\n3926<\/td>\nFeeding bottles<\/td>\n<\/tr>\n
82.<\/td>\n3926<\/td>\nPlastic beads<\/td>\n<\/tr>\n
83.<\/td>\n4007<\/td>\nLatex Rubber Thread<\/td>\n<\/tr>\n
84.<\/td>\n4014<\/td>\nNipples of feeding bottles<\/td>\n<\/tr>\n
85.<\/td>\n4015<\/td>\nSurgical rubber gloves or medical examination rubber gloves<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

S.<\/strong><\/p>\n

No.<\/strong><\/td>\n

Chapter \/ Heading \/ Sub- heading \/ Tariff item<\/strong><\/td>\nDescription of Goods<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n(2)<\/strong><\/td>\n(3)<\/strong><\/td>\n<\/tr>\n
86.<\/td>\n4107<\/td>\nLeather 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<\/td>\n<\/tr>\n
87.<\/td>\n4112<\/td>\nLeather 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<\/td>\n<\/tr>\n
88.<\/td>\n4113<\/td>\nLeather 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<\/td>\n<\/tr>\n
89.<\/td>\n4114<\/td>\nChamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather<\/td>\n<\/tr>\n
90.<\/td>\n4115<\/td>\nComposition 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<\/td>\n<\/tr>\n
91.<\/td>\n4203<\/td>\nGloves specially designed for use in sports<\/td>\n<\/tr>\n
92.<\/td>\n44 or any Chapter<\/td>\n\n

The following goods, namely: \u2014<\/p>\n

a.\u00a0\u00a0\u00a0\u00a0\u00a0 Cement Bonded Particle Board;<\/p>\n

b.\u00a0\u00a0\u00a0\u00a0 Jute Particle Board;<\/p>\n

c.\u00a0\u00a0\u00a0\u00a0\u00a0 Rice Husk Board;<\/p>\n

d.\u00a0\u00a0\u00a0\u00a0 Glass-fibre Reinforced Gypsum Board (GRG)<\/p>\n

e.\u00a0\u00a0\u00a0\u00a0\u00a0 Sisal-fibre Boards;<\/p>\n

f.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bagasse Board; and<\/p>\n

g.\u00a0\u00a0\u00a0\u00a0 Cotton Stalk Particle Board<\/p>\n

h.\u00a0\u00a0\u00a0\u00a0 Particle\/fibre\u00a0\u00a0 board\u00a0\u00a0 manufactured\u00a0\u00a0\u00a0\u00a0 from\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 agricultural\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 crop residues<\/td>\n<\/tr>\n

93.<\/td>\n4404<\/td>\nHoopwood; 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<\/td>\n<\/tr>\n
94.<\/td>\n4405<\/td>\nWood wool; wood flour<\/td>\n<\/tr>\n
95.<\/td>\n4406<\/td>\nRailway or tramway sleepers (cross-ties) of wood<\/td>\n<\/tr>\n
96.<\/td>\n4408<\/td>\nSheets 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]<\/td>\n<\/tr>\n
97.<\/td>\n4415<\/td>\nPacking 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<\/td>\n<\/tr>\n
98.<\/td>\n4416<\/td>\nCasks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves<\/td>\n<\/tr>\n
99.<\/td>\n4417<\/td>\nTools, tool bodies, tool handles, broom or brush bodies and handles, of<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

S.<\/strong><\/p>\n

No.<\/strong><\/td>\n

Chapter \/ Heading \/ Sub- heading \/ Tariff item<\/strong><\/td>\nDescription of Goods<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n(2)<\/strong><\/td>\n(3)<\/strong><\/td>\n<\/tr>\n
<\/td>\n<\/td>\nwood; boot or shoe lasts and trees, of wood<\/td>\n<\/tr>\n
100.<\/td>\n4420<\/td>\nWood 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<\/td>\n<\/tr>\n
101.<\/td>\n4421<\/td>\nOther articles of wood; such as clothes hangers, Spools,\u00a0 cops,\u00a0 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]<\/td>\n<\/tr>\n
102.<\/td>\n4501<\/td>\nNatural cork, raw or simply prepared<\/td>\n<\/tr>\n
103.<\/td>\n4601<\/td>\nPlaits 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<\/td>\n<\/tr>\n
104.<\/td>\n4602<\/td>\nBasketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah<\/td>\n<\/tr>\n
105.<\/td>\n4701<\/td>\nMechanical wood pulp<\/td>\n<\/tr>\n
106.<\/td>\n4702<\/td>\nChemical wood pulp, dissolving grades<\/td>\n<\/tr>\n
107.<\/td>\n4703<\/td>\nChemical wood pulp, soda or sulphate, other than dissolving grades<\/td>\n<\/tr>\n
108.<\/td>\n4704<\/td>\nChemical wood pulp, sulphite, other than dissolving grades<\/td>\n<\/tr>\n
109.<\/td>\n4705<\/td>\nWood pulp obtained by a combination of mechanical and chemical pulping processes<\/td>\n<\/tr>\n
110.<\/td>\n4706<\/td>\nPulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material<\/td>\n<\/tr>\n
111.<\/td>\n4707<\/td>\nRecovered (waste and scrap) paper or paperboard<\/td>\n<\/tr>\n
112.<\/td>\n4802<\/td>\nUncoated 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<\/td>\n<\/tr>\n
113.<\/td>\n4804<\/td>\nUncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803<\/td>\n<\/tr>\n
114.<\/td>\n4805<\/td>\nOther uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter<\/td>\n<\/tr>\n
115.<\/td>\n4806 20 00<\/td>\nGreaseproof papers<\/td>\n<\/tr>\n
116.<\/td>\n4806 40 10<\/td>\nGlassine papers<\/td>\n<\/tr>\n
117.<\/td>\n4807<\/td>\nComposite paper and paperboard (made by sticking flat layers of paper or\u00a0 paperboard\u00a0 together\u00a0 with\u00a0 an\u00a0 adhesive),\u00a0 not\u00a0 surface-coated\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 or<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

S.<\/strong><\/p>\n

No.<\/strong><\/td>\n

Chapter \/ Heading \/ Sub- heading \/ Tariff item<\/strong><\/td>\nDescription of Goods<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n(2)<\/strong><\/td>\n(3)<\/strong><\/td>\n<\/tr>\n
<\/td>\n<\/td>\nimpregnated, whether or not internally reinforced, in rolls or sheets<\/td>\n<\/tr>\n
118.<\/td>\n4808<\/td>\nPaper 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<\/td>\n<\/tr>\n
119.<\/td>\n4810<\/td>\nPaper 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<\/td>\n<\/tr>\n
120.<\/td>\n4811<\/td>\nAseptic packaging paper<\/td>\n<\/tr>\n
121.<\/td>\n4817 30<\/td>\nBoxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery<\/td>\n<\/tr>\n
122.<\/td>\n4819<\/td>\nCartons, boxes and cases of corrugated paper or paper board<\/td>\n<\/tr>\n
123.<\/td>\n4820<\/td>\nExercise book, graph book, & laboratory note book and notebooks<\/td>\n<\/tr>\n
124.<\/td>\n4823<\/td>\nPaper pulp moulded trays<\/td>\n<\/tr>\n
125.<\/td>\n48<\/td>\nPaper splints for matches, whether or not waxed, Asphaltic roofing sheets<\/td>\n<\/tr>\n
126.<\/td>\n4904 00 00<\/td>\nMusic, printed or in manuscript, whether or not bound or illustrated<\/td>\n<\/tr>\n
127.<\/td>\n4906 00 00<\/td>\nPlans 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<\/td>\n<\/tr>\n
128.<\/td>\n4907<\/td>\nUnused 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<\/td>\n<\/tr>\n
129.<\/td>\n4908<\/td>\nTransfers (decalcomanias)<\/td>\n<\/tr>\n
130.<\/td>\n4909<\/td>\nPrinted or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings<\/td>\n<\/tr>\n
131.<\/td>\n4910<\/td>\nCalendars of any kind, printed, including calendar blocks<\/td>\n<\/tr>\n
132.<\/td>\n4911<\/td>\nOther 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<\/td>\n<\/tr>\n
133.<\/td>\n5601<\/td>\nWadding of textile materials and articles thereof; such as Absorbent cotton wool<\/td>\n<\/tr>\n
134.<\/td>\n5602<\/td>\nFelt, whether or not impregnated, coated, covered or laminated<\/td>\n<\/tr>\n
135.<\/td>\n5603<\/td>\nNonwovens, whether or not impregnated, coated, covered or laminated<\/td>\n<\/tr>\n
136.<\/td>\n5604<\/td>\nRubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or\u00a0 sheathed with rubber or plastics<\/td>\n<\/tr>\n
137.<\/td>\n5605<\/td>\nMetallised yarn, whether or not gimped, being textile yarn, or strip\u00a0\u00a0\u00a0 or<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

S.<\/strong><\/p>\n

No.<\/strong><\/td>\n

Chapter \/ Heading \/ Sub- heading \/ Tariff item<\/strong><\/td>\nDescription of Goods<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n(2)<\/strong><\/td>\n(3)<\/strong><\/td>\n<\/tr>\n
<\/td>\n<\/td>\nthe 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<\/td>\n<\/tr>\n
138.<\/td>\n5606<\/td>\nGimped 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<\/td>\n<\/tr>\n
139.<\/td>\n5607<\/td>\nTwine, cordage, ropes and cables, whether or not plaited or braided\u00a0 and whether or not impregnated, coated, covered or sheathed with rubber or plastics<\/td>\n<\/tr>\n
140.<\/td>\n5608<\/td>\nKnotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials<\/td>\n<\/tr>\n
141.<\/td>\n5609<\/td>\nArticles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included<\/td>\n<\/tr>\n
142.<\/td>\n5701<\/td>\nCarpets and other textile floor coverings, knotted, whether or not made up<\/td>\n<\/tr>\n
143.<\/td>\n5702<\/td>\nCarpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including \u201cKelem\u201d, \u201cSchumacks\u201d, \u201cKaramanie\u201d and similar hand-woven rugs<\/td>\n<\/tr>\n
144.<\/td>\n5703<\/td>\nCarpets and other textile floor coverings, tufted, whether or not made up<\/td>\n<\/tr>\n
145.<\/td>\n5704<\/td>\nCarpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up<\/td>\n<\/tr>\n
146.<\/td>\n5705<\/td>\nOther carpets and other textile floor coverings, whether or not made\u00a0 up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom<\/td>\n<\/tr>\n
147.<\/td>\n5801<\/td>\nWoven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806<\/td>\n<\/tr>\n
148.<\/td>\n5802<\/td>\nTerry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703<\/td>\n<\/tr>\n
149.<\/td>\n5803<\/td>\nGauze, other than narrow fabrics of heading 5806<\/td>\n<\/tr>\n
150.<\/td>\n5804<\/td>\nTulles 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<\/td>\n<\/tr>\n
151.<\/td>\n5805<\/td>\nHand-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<\/td>\n<\/tr>\n
152.<\/td>\n5806<\/td>\nNarrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)<\/td>\n<\/tr>\n
153.<\/td>\n5807<\/td>\nLabels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered<\/td>\n<\/tr>\n
154.<\/td>\n5808<\/td>\nBraids\u00a0\u00a0 in\u00a0 the\u00a0 piece;\u00a0 ornamental\u00a0 trimmings\u00a0 in\u00a0\u00a0 the\u00a0 piece,\u00a0\u00a0\u00a0 without<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

S.<\/strong><\/p>\n

No.<\/strong><\/td>\n

Chapter \/ Heading \/ Sub- heading \/ Tariff item<\/strong><\/td>\nDescription of Goods<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n(2)<\/strong><\/td>\n(3)<\/strong><\/td>\n<\/tr>\n
<\/td>\n<\/td>\nembroidery, other than knitted or crocheted; tassels, pompons and similar articles<\/td>\n<\/tr>\n
155.<\/td>\n5809<\/td>\nWoven 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]<\/td>\n<\/tr>\n
156.<\/td>\n5810<\/td>\nEmbroidery 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]<\/td>\n<\/tr>\n
157.<\/td>\n5811<\/td>\nQuilted 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<\/td>\n<\/tr>\n
158.<\/td>\n5901<\/td>\nTextile 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<\/td>\n<\/tr>\n
159.<\/td>\n5902<\/td>\nTyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon<\/td>\n<\/tr>\n
160.<\/td>\n5903<\/td>\nTextile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902<\/td>\n<\/tr>\n
161.<\/td>\n5904<\/td>\nLinoleum, 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<\/td>\n<\/tr>\n
162.<\/td>\n5905<\/td>\nTextile wall coverings<\/td>\n<\/tr>\n
163.<\/td>\n5906<\/td>\nRubberised textile fabrics, other than those of heading 5902<\/td>\n<\/tr>\n
164.<\/td>\n5907<\/td>\nTextile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like<\/td>\n<\/tr>\n
165.<\/td>\n5908<\/td>\nTextile 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<\/td>\n<\/tr>\n
166.<\/td>\n5909<\/td>\nTextile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials<\/td>\n<\/tr>\n
167.<\/td>\n5910<\/td>\nTransmission 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<\/td>\n<\/tr>\n
168.<\/td>\n5911<\/td>\nTextile 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\u00a0 with \u00a0rubber,\u00a0 for\u00a0 covering\u00a0 weaving\u00a0 spindles\u00a0\u00a0 (weaving<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

S.<\/strong><\/p>\n

No.<\/strong><\/td>\n

Chapter \/ Heading \/ Sub- heading \/ Tariff item<\/strong><\/td>\nDescription of Goods<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n(2)<\/strong><\/td>\n(3)<\/strong><\/td>\n<\/tr>\n
<\/td>\n<\/td>\nbeams); 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<\/td>\n<\/tr>\n
169.<\/td>\n61<\/td>\nArticles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece<\/td>\n<\/tr>\n
170.<\/td>\n62<\/td>\nArticles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece<\/td>\n<\/tr>\n
171.<\/td>\n63<\/td>\nOther made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding Rs. 1000 per piece<\/td>\n<\/tr>\n
172.<\/td>\n6601<\/td>\nUmbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)<\/td>\n<\/tr>\n
173.<\/td>\n6602<\/td>\nWalking-sticks, seat-sticks, whips, riding-crops and the like<\/td>\n<\/tr>\n
174.<\/td>\n6603<\/td>\nParts, trimmings and accessories of articles of heading 6601 or 6602<\/td>\n<\/tr>\n
175.<\/td>\n6701<\/td>\nSkins 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)<\/td>\n<\/tr>\n
176.<\/td>\n68<\/td>\nSand lime bricks<\/td>\n<\/tr>\n
177.<\/td>\n6815<\/td>\nFly ash bricks and fly ash blocks<\/td>\n<\/tr>\n
178.<\/td>\n7015 10<\/td>\nGlasses for corrective spectacles and flint buttons<\/td>\n<\/tr>\n
179.<\/td>\n7020<\/td>\nGlobes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns<\/td>\n<\/tr>\n
180.<\/td>\n7310 or 7326<\/td>\nMathematical boxes, geometry boxes and colour boxes, pencil sharpeners<\/td>\n<\/tr>\n
181.<\/td>\n7317<\/td>\nAnimal shoe nails<\/td>\n<\/tr>\n
182.<\/td>\n7319<\/td>\nSewing needles<\/td>\n<\/tr>\n
183.<\/td>\n7321<\/td>\nKerosene burners, kerosene stoves and wood burning stoves of iron or steel<\/td>\n<\/tr>\n
184.<\/td>\n7323<\/td>\nTable, kitchen or other household articles of iron & steel; Utensils<\/td>\n<\/tr>\n
185.<\/td>\n7418<\/td>\nTable, kitchen or other household articles of copper; Utensils<\/td>\n<\/tr>\n
186.<\/td>\n7615<\/td>\nTable, kitchen or other household articles of aluminium; Utensils<\/td>\n<\/tr>\n
187.<\/td>\n8211<\/td>\nKnives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor<\/td>\n<\/tr>\n
188.<\/td>\n8214<\/td>\nPaper knives, Pencil sharpeners and blades therefor<\/td>\n<\/tr>\n
189.<\/td>\n8215<\/td>\nSpoons, forks, ladles, skimmers, cake-servers, fish-knives, butter- knives, sugar tongs and similar kitchen or tableware<\/td>\n<\/tr>\n
190.<\/td>\n8401<\/td>\nFuel elements (cartridges), non-irradiated, for nuclear reactors<\/td>\n<\/tr>\n
191.<\/td>\n8408<\/td>\nFixed Speed Diesel Engines of power not exceeding 15HP<\/td>\n<\/tr>\n
192.<\/td>\n8413<\/td>\nPower driven\u00a0 pumps\u00a0 primarily designed\u00a0 for handling water,\u00a0 namely,<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

S.<\/strong><\/p>\n

No.<\/strong><\/td>\n

Chapter \/ Heading \/ Sub- heading \/ Tariff item<\/strong><\/td>\nDescription of Goods<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n(2)<\/strong><\/td>\n(3)<\/strong><\/td>\n<\/tr>\n
<\/td>\n<\/td>\ncentrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps<\/td>\n<\/tr>\n
193.<\/td>\n8414 20 10<\/td>\nBicycle pumps<\/td>\n<\/tr>\n
194.<\/td>\n8414 20 20<\/td>\nOther hand pumps<\/td>\n<\/tr>\n
195.<\/td>\n8414 90 12<\/td>\nParts of air or vacuum pumps and compressors of bicycle pumps<\/td>\n<\/tr>\n
196.<\/td>\n8432<\/td>\nAgricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers<\/td>\n<\/tr>\n
197.<\/td>\n8433<\/td>\nHarvesting 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<\/td>\n<\/tr>\n
198.<\/td>\n8434<\/td>\nMilking machines and dairy machinery<\/td>\n<\/tr>\n
199.<\/td>\n8436<\/td>\nOther agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders<\/td>\n<\/tr>\n
200.<\/td>\n8452<\/td>\nSewing machines<\/td>\n<\/tr>\n
201.<\/td>\n8479<\/td>\nComposting Machines<\/td>\n<\/tr>\n
202.<\/td>\n8517<\/td>\nTelephones for cellular networks or for other wireless networks<\/td>\n<\/tr>\n
203.<\/td>\n85<\/td>\nParts for manufacture of Telephones for cellular networks or for other wireless networks<\/td>\n<\/tr>\n
204.<\/td>\n8525 60<\/td>\nTwo-way\u00a0\u00a0 radio\u00a0\u00a0 (Walkie\u00a0\u00a0 talkie)\u00a0\u00a0 used\u00a0\u00a0\u00a0 by\u00a0\u00a0\u00a0 defence,\u00a0\u00a0\u00a0 police\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 and paramilitary forces etc.<\/td>\n<\/tr>\n
205.<\/td>\n8539<\/td>\nLED lamps<\/td>\n<\/tr>\n
206.<\/td>\n87<\/td>\nElectrically operated vehicles, including two and three wheeled electric motor vehicles<\/td>\n<\/tr>\n
207.<\/td>\n8701<\/td>\nTractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)<\/td>\n<\/tr>\n
208.<\/td>\n8712<\/td>\nBicycles and other cycles (including delivery tricycles), not motorised<\/td>\n<\/tr>\n
209.<\/td>\n8714<\/td>\nParts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712<\/td>\n<\/tr>\n
210.<\/td>\n8716 20 00<\/td>\nSelf-loading or self-unloading trailers for agricultural purposes<\/td>\n<\/tr>\n
211.<\/td>\n8716 80<\/td>\nHand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles<\/td>\n<\/tr>\n
212.<\/td>\n90 or any other Chapter<\/td>\nBlood glucose monitoring system (Glucometer) and test strips<\/td>\n<\/tr>\n
213.<\/td>\n90 or any other Chapter<\/td>\nPatent Ductus Arteriousus \/ Atrial Septal Defect occlusion device<\/td>\n<\/tr>\n
214.<\/td>\n9001<\/td>\nContact lenses; Spectacle lenses<\/td>\n<\/tr>\n
215.<\/td>\n9002<\/td>\nIntraocular lens<\/td>\n<\/tr>\n
216.<\/td>\n9004<\/td>\nSpectacles, corrective<\/td>\n<\/tr>\n
217.<\/td>\n9017 20<\/td>\nDrawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments<\/td>\n<\/tr>\n
218.<\/td>\n9018<\/td>\nInstruments and appliances used in medical, surgical, dental or veterinary\u00a0 sciences,\u00a0 including\u00a0 scintigraphic\u00a0 apparatus,\u00a0 other electro-<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

S.<\/strong><\/p>\n

No.<\/strong><\/td>\n

Chapter \/ Heading \/ Sub- heading \/ Tariff item<\/strong><\/td>\nDescription of Goods<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n(2)<\/strong><\/td>\n(3)<\/strong><\/td>\n<\/tr>\n
<\/td>\n<\/td>\nmedical apparatus and sight-testing instruments<\/td>\n<\/tr>\n
219.<\/td>\n9019<\/td>\nMechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus<\/td>\n<\/tr>\n
220.<\/td>\n9020<\/td>\nOther breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters<\/td>\n<\/tr>\n
221.<\/td>\n9021<\/td>\nOrthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body<\/td>\n<\/tr>\n
222.<\/td>\n9022<\/td>\nApparatus 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<\/td>\n<\/tr>\n
223.<\/td>\n9404<\/td>\nCoir products [except coir mattresses]<\/td>\n<\/tr>\n
224.<\/td>\n9404<\/td>\nProducts wholly made of quilted textile materials<\/td>\n<\/tr>\n
225.<\/td>\n\n

9405,<\/p>\n

9405 50 31<\/td>\n

Hurricane lanterns, Kerosene lamp \/ pressure lantern, petromax, glass chimney, and parts thereof<\/td>\n<\/tr>\n
226.<\/td>\n9405<\/td>\nLED lights or fixtures including LED lamps<\/td>\n<\/tr>\n
227.<\/td>\n9405<\/td>\nLED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)<\/td>\n<\/tr>\n
228.<\/td>\n9503<\/td>\nToys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]<\/td>\n<\/tr>\n
229.<\/td>\n9504<\/td>\nPlaying cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]<\/td>\n<\/tr>\n
230.<\/td>\n9506<\/td>\nSports goods other than articles and equipments for general physical exercise<\/td>\n<\/tr>\n
231.<\/td>\n9507<\/td>\nFishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy \u201cbirds\u201d (other than those of heading 9208) and similar hunting or shooting requisites<\/td>\n<\/tr>\n
232.<\/td>\n9608<\/td>\nPens [other than Fountain pens, stylograph pens]<\/td>\n<\/tr>\n
233.<\/td>\n9608, 9609<\/td>\nPencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor\u2019s chalk<\/td>\n<\/tr>\n
234.<\/td>\n9615<\/td>\nCombs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof<\/td>\n<\/tr>\n
235.<\/td>\n9619<\/td>\nSanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material<\/td>\n<\/tr>\n
236.<\/td>\n9701<\/td>\nPaintings, 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<\/td>\n<\/tr>\n
237.<\/td>\n9702<\/td>\nOriginal engravings, prints and lithographs<\/td>\n<\/tr>\n
238.<\/td>\n9703<\/td>\nOriginal sculptures and statuary, in any material<\/td>\n<\/tr>\n
239.<\/td>\n9705<\/td>\nCollections\u00a0\u00a0\u00a0\u00a0 and\u00a0\u00a0\u00a0\u00a0 collectors’\u00a0\u00a0\u00a0 pieces\u00a0\u00a0\u00a0 of\u00a0\u00a0\u00a0\u00a0 zoological,\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 botanical,<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n
\n

S.<\/strong><\/p>\n

No.<\/strong><\/td>\n

Chapter \/ Heading \/ Sub- heading \/ Tariff item<\/strong><\/td>\nDescription of Goods<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n(2)<\/strong><\/td>\n(3)<\/strong><\/td>\n<\/tr>\n
<\/td>\n<\/td>\nmineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]<\/td>\n<\/tr>\n
240.<\/td>\n9706<\/td>\nAntiques of an age exceeding one hundred years<\/td>\n<\/tr>\n
241.<\/td>\n9804<\/td>\nOther Drugs and medicines intended for personal use<\/td>\n<\/tr>\n
242.<\/td>\n–<\/td>\n\n

Lottery run by State Governments<\/p>\n

Explanation <\/em>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 shall be deemed to be 100\/112 of the face\u00a0 value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.<\/p>\n

Explanation <\/em>2.-<\/p>\n

(1)\u00a0\u00a0\u00a0 \u201cLottery run by State Governments\u201d means a lottery not allowed to be sold in any state other than the organising state.<\/p>\n

(2)\u00a0\u00a0\u00a0 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.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

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