info@eaccountaxmanager.in 
7426858888
Latest GST Rates in India for Goods & Services Understanding the latest GST rates is essential for businesses and consumers alike. The …
Understanding the latest GST rates is essential for businesses and consumers alike. The Central Board of Indirect Taxes and Customs (CBIC) provides updated GST rates on various goods and services across India. This blog simplifies the official data to help you stay informed and compliant.
Latest GST Rates in India for Goods & Services Understanding the latest GST rates is essential for businesses and consumers alike. The …
How to Generate E Way Bill by Unregistered Supplier or Receiver? Guidance on Form ENR-03: Enrolling Unregistered Dealers/Persons for e-Way Bill Generation …
Note On New GST Rate For Real Estate GST Council has approved a transition plan for a 5% rate on Other Than …
Important advisory on GST Registration in Maharashtra or Lakshadweep on 8th February 2025 If you want to register for GST in Maharashtra …
Compulsory Registration under GST Act Section 24 To follow the tax system government introduced GST registration which is a key process for …
| Chapter / Heading /Sub-heading / Tariff item | Description of Goods | GST Rate (%) | Compensation Cess |
|---|---|---|---|
| 0202, 0203, 0204, 0205, 0206, 0207,0208, 0209, 210 | All goods [other than fresh or chilled] pre-packaged and labelled. | 5% | |
| 0303, 0304,0305, 0306, 0307, 0308, 309 | All goods [other than fresh or chilled] pre-packaged and labelled. | 5% | |
| 401 | Ultra High Temperature (UHT) milk | 5% | |
| 402 | 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% | |
| 403 | Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa | 5% | |
| 403 | Curd, Lassi, Butter milk, pre-packaged and labelled | 5% | |
| 404 | 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% | |
| 406 | Chena or paneer pre-packaged and labelled | 5% | |
| 408 | 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% | |
| 409 | Natural honey pre-packaged and labelled | 5% | |
| 410 | Insects and other edible products of animal origin, not elsewhere specified or included | 5% | |
| 502 | Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. | 5% | |
| 504 | All goods [other than fresh or chilled] pre-packaged and labelled. | 5% | |
| 505 | 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% | |
| 507 [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% | |
| 508 | 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% | |
| 510 | 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% | |
| 511 | 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% | |
| 7 | Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower | 5% | |
| 713 | Dried leguminous vegetables, shelled, whether or not skinned or split pre-packaged and labelled. | 5% | |
| 714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets pre-packaged and labelled. | 5% | |
| 801 | Cashew nuts, whether or not shelled or peeled, desiccated coconuts | 5% | |
| 802 | Dried areca nuts, whether or not shelled or peeled | 5% | |
| 0802, 813 | Dried chestnuts (singhada), whether or not shelled or peeled | 5% | |
| 802 | Walnuts, whether or not shelled | 5% | |
| 8 | Dried makhana, whether or not shelled or peeled pre-packaged and labelled. | 5% | |
| 804 | Mangoes sliced, dried | 5% | |
| 806 | Grapes, dried, and raisins | 5% | |
| 811 | Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter | 5% | |
| 812 | 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% | |
| 814 | Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions | 5% | |
| 901 | Coffee roasted, whether or not decaffeinated coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] | 5% | |
| 902 | Tea, whether or not flavoured [other than unprocessed green leaves of tea | 5% | |
| 903 | Maté | 5% | |
| 904 | Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta | 5% | |
| 905 | Vanilla | 5% | |
| 906 | Cinnamon and cinnamon-tree flowers | 5% | |
| 907 | Cloves (whole fruit, cloves and stems) | 5% | |
| 908 | Nutmeg, mace and cardamoms | 5% | |
| 909 | 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% | |
| 10 | All goods i.e. cereals pre-packaged and labelled. | 5% | |
| 1001 | Wheat and meslin pre-packaged and labelled. | 5% | |
| 1002 | Rye pre-packaged and labelled. | 5% | |
| 1003 | Barley pre-packaged and labelled. | 5% | |
| 1004 | Oats pre-packaged and labelled. | 5% | |
| 1005 | Maize (corn) pre-packaged and labelled. | 5% | |
| 1006 | Rice pre-packaged and labelled. | 5% | |
| 1007 | Grain sorghum pre-packaged and labelled. | 5% | |
| 1008 | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi pre-packaged and labelled. | 5% | |
| 1101 | Wheat or meslin flour pre-packaged and labelled. | 5% | |
| 1102 | Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. pre-packaged and labelled. | 5% | |
| 1103 | Cereal groats, meal and pellets, including suji and dalia pre-packaged and labelled. | 5% | |
| 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 | Meal, powder, Flour flakes, granules and pellets of potatoes pre-packaged and labelled. | 5% | |
| 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 {0713}], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 pre-packaged and labelled. | 5% | |
| 713 | Guar gum refined split | 5% | |
| 1109 00 00 | Wheat gluten, whether or not dried | 5% | |
| 12 | All goods other than of seed quality | 5% | |
| 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 other than of seed quality. | 5% | |
| 1203 | Copra | 5% | |
| 1204 | Linseed, whether or not broken other than of seed quality. | 5% | |
| 1205 | Rape or colza seeds, whether or not broken other than of seed quality. | 5% | |
| 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 (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 | Tamarind seeds meant for any use other than sowing | 5% | |
| 1210 20 00 | Hop cones, 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, frozen or dried, whether or not cut, crushed or powdered | 5% | |
| 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% | |
| 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% | |
| 13 | Tamarind Kernel powder | 5% | |
| 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] [1404 90 60 | Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked | 5% | |
| 1404 or 3305 | Mehendi paste in cones | 5% | |
| 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 or microbial 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% | |
| 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% | |
| 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% | |
| 1701 | Beet sugar, cane sugar | 5% | |
| 1701 or 1702 | Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled | 5% | |
| 1702 or 1704 | Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa | 5% | |
| 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% | |
| 1901 20 00 | Mixes and doughs for the preparation of bread, pastry and other baker's wares | 5% | |
| 1902 | Seviyan (vermicelli) | 5% | |
| 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, pre-packaged and labelled”; | 5% | |
| 1905 | Pizza bread | 5% | |
| 1905 or 2106 | Khakhra, Plain chapatti or roti | 5% | |
| 1905 40 00 | Rusks, toasted bread and similar toasted products | 5% | |
| 2106 | Roasted Gram, idli/dosa batter, chutney powder | 5% | |
| 2106 90 | Sweetmeats | 5% | |
| 2106 90 | Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those pre-packaged and labelled. | 5% | |
| 2201 90 10 | Ice and snow | 5% | |
| 2207 | Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) | 5% | |
| 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 | Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake | 5% | |
| 2302 | Rice bran (other than de-oiled rice bran) | 5% | |
| 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 | 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. | 5% | |
| 2306 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake | 5% | |
| 2307 | Wine lees; argol | 5% | |
| 2401 | Tobacco leaves | 5% | |
| 2502 | Unroasted iron pyrites. | 5% | |
| 2503 | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur | 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 (Except 2515 12 10, 2515 12 20, 2515 12 90) or 6802 | Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use | 5% | |
| 2515 11 00 | Marble and travertine, crude or roughly trimmed | 5% | |
| 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% | |
| 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; 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% | |
| 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 (claculated on dry weight) | 5% | |
| 2529 | Feldspar; leucite, nepheline and nepheline syenite; fluorspar. | 5% | |
| 2530 | Mineral substances not elsewhere specified or included. | 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% | |
| 2621 | Fly Ash | 5% | |
| 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% | |
| 2710 | (a) kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST iii.Marine Fuel 0.5% (FO) | 5% | |
| 2711 12 00, 2711 13 00, 2711 19 00 | Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non- domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. | 5% | |
| 2711 12 00, 2711 13 00, 2711 19 00 | Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers”; | 5% | |
| 28 | Thorium oxalate | 5% | |
| 28 | Enriched KBF4 (enriched potassium fluroborate) | 5% | |
| 28 | Enriched elemental boron | 5% | |
| 28 | Nuclear fuel | 5% | |
| 2805 11 | Nuclear grade sodium | 5% | |
| 2809 | Fertilizer grade phosphoric acid | 5% | |
| 2845 | Heavy water and other nuclear fuels | 5% | |
| 2853 | Compressed air | 5% | |
| 30 | Insulin | 5% | |
| 3002, 3006 | Animal or Human Blood Vaccines | 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 or any Chapter | 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 | Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia | 5% | |
| 3006 | Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes | 5% | |
| 3101 | All goods i.e. animal or vegetable fertilisers or organic fertilisers pre-packaged and labelled | 5% | |
| 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% | |
| 3202 | Enzymatic preparations for pre-tanning | 5% | |
| 3307 41 00 | Agarbatti, lobhan, dhoop batti, dhoop, sambraani | 5% | |
| 3402 | Sulphonated castor oil, fish oil or sperm oil | 5% | |
| 3816 | Dolomite ramming mix | 5% | |
| 386 | Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel | 5% | |
| 4001 | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip | 5% | |
| 4004 00 00 | Waste, parings or scrap of rubber (other than hard rubber) | 5% | |
| 4011 30 00 | New pneumatic tyres, of rubber of a kind used on aircraft | 5% | |
| 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% | |
| 4016 | Erasers | 5% | |
| 4017 | Waste or scrap of hard rubber | 5% | |
| 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% | |
| 4401 | Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms | 5% | |
| 4501 | Natural cork, raw or simply prepared | 5% | |
| 4601, 4602 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | 5% | |
| 4707 | Recovered waste or scrap of paper or paperboard] | 5% | |
| 4801 | Newsprint, in rolls or sheets | 5% | |
| 4823 | Kites, Paper mache articles | 5% | |
| 4901 | Brochures, leaflets and similar printed matter, whether or not in single sheets | 5% | |
| 5004 to 5006 | Silk yarn | 5% | |
| 5007 | Woven fabrics of silk or of silk waste | 5% | |
| 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% | |
| 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 | 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 to 5308 | All goods other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn, [including coir pith compost pre-packaged and labelled. | 5% | |
| 5309 to 5311 | Woven fabrics of other vegetable textile fibres, paper yarn | 5% | |
| 5407, 5408 | Woven fabrics of manmade textile materials | 5% | |
| 5512 to 5516 | Woven fabrics of manmade staple fibres | 5% | |
| 5605 00 10 | Real zari thread (gold) and silver thread, combined with textile thread | 5% | |
| 5607 | Jute twine, coir cordage or ropes | 5% | |
| 5608 | Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials | 5% | |
| 5609 | Products of coir | 5% | |
| 5702, 5703, 5705 | Coir mats, matting, floor covering and handloom durries | 5% | |
| 5801 | All goods | 5% | |
| 5806 | Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) | 5% | |
| 5808 | Saree fall | 5% | |
| 5809, 5810 | Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai | 5% | |
| 60 | Knitted or crocheted fabrics [All goods] | 5% | |
| 61 or 6501 or 6505 | Article of apparel and clothing accessories or cap/topi, 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 not exceeding Rs. 1000 per piece | 5% | |
| 63 [other than 6305 32 00, 6309] | Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece | 5% | |
| 6309 or 6310 | Worn clothing and other worn articles; rags | 5% | |
| 6602 00 00 | Walking-sticks including seat sticks | 5% | |
| 7001 | Cullet or other waste or scrap of glass | 5% | |
| 7018 | Glass beads. | 5% | |
| 8407 10 00, 8411 | Aircraft engines | 5% | |
| 8413, 8413 91 | Hand pumps and parts thereof | 5% | |
| 8504 | Charger or charging station for Electrically operated vehicles | 5% | |
| 87 | Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation .- For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. | 5% | |
| 8713 | Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled | 5% | |
| 8714 20 | Parts and accessories of carriage for disabled persons] | 5% | |
| 88 or Any other chapter | Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads | 5% | |
| 8802 or | Other aircraft (for example, helicopters, aeroplanes) | 5% | |
| 8806 | except the items covered in Sl. No. 383 in Schedule III, other than for personal use | ||
| 8807 | Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III) | 5% | |
| 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% | |
| 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% | |
| Any chapter | Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 | 5% | |
| 90 | Coronary stents and coronary stent systems for use with cardiac catheters | 5% | |
| 90 or any other Chapter | Artificial kidney | 5% | |
| 90 or 84 | Disposable sterilized dialyzer or micro barrier of artificial kidney | 5% | |
| 9021 | Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aids]”; | 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% | |
| 9404 | Cotton quilts of sale value not exceeding Rs. 1000 per piece | 5% | |
| 9401 10 00 | Aircraft seats | 5% | |
| 9405 | Kerosene pressure lantern | 5% | |
9405 91 00, 9405 92 00 or 9405 99 0 | Parts of kerosene pressure lanterns including gas mantles | 5% | |
| 9503 | Toy ballons made of natural rubber latex] | 5% | |
| 9507 | Fishing hooks | 5% | |
| 9601 | Worked corals other than articles of coral | 5% | |
| 9603 other than 9603 100 | Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles | 5% | |
| 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% | |
| 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% | |
| Any Chapter | Rosaries, prayer beads or Hawan samagri | 5% | |
| 4601 and 4602 | Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat] | 5% | |
| 4823 | Articles made of paper mache | 5% | |
| 5607, 5609 | Coir articles | 5% | |
| 5609 00 20, 5609 00 90 | Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps | 5% | |
| 57 | Handmade carpets and other handmade textile floor coverings (including namda/gabba) | 5% | |
| 5804 30 00 | Handmade lace | 5% | |
| 5805 | Hand-woven tapestries | 5% | |
| 5808 10 | Hand-made braids and ornamental trimming in the piece | 5% | |
| 5810 | Hand embroidered articles | 5% | |
| 6117, 6214 | Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece | 5% | |
| 7018 10 | Bangles, beads and small ware | 5% | |
| 0101 21 00, 0101 29 | Live horses | 12% | |
| 0402 91 10, 0402 99 20 | Condensed milk | 12% | |
| 405 | Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads | 12% | |
| 406 | Cheese | 12% | |
| 801 | Brazil nuts, dried, whether or not Shelled or Peeled | 12% | |
| 802 | Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts] | 12% | |
| 804 | Dates (soft or hard), figs, pineapples, avocados, guavas ,mangoes (other than mangoes sliced, dried) and mangosteens, dried. | 12% | |
| 805 | Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried”; | 12% | |
| 813 | Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled | 12% | |
| 1108 | Starches; inulin | 12% | |
| 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% | |
| 1516 | Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re- esterified or elaidinised, whether or not refined, but not further prepared | 12% | |
| 1517 | Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 | 12% | |
| 1518 | Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included | 12% | |
| 1601 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products | 12% | |
| 1602 | Other prepared or preserved meat, meat offal, blood or insects | 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 91 , 1701 99 | All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) | 12% | |
| 1704 | Sugar boiled confectionery | 12% | |
| 1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared] | 12% | |
| 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 or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | 12% | |
| 2009 89 90 | Tender coconut water pre-packaged and labelled. | 12% | |
| 2101 30 | Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | 12% | |
| 2102 | Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders | 12% | |
| 2103 | All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings | 12% | |
| 2106 | Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, | 12% | |
| 210690 | Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form (other than roasted gram) pre-packaged and labelled. | 12% | |
| 2106 90 91 | Diabetic foods | 12% | |
| 2201 | Drinking water packed in 20 litre bottles | 12% | |
| 2202 99 10 | Soya milk drinks | 12% | |
| 2202 99 20 | Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] | 12% | |
| 2202 99 30 | Beverages containing milk | 12% | |
| 2515 1210 | Marble and travertine blocks | 12% | |
| 2516 | Granite blocks | 12% | |
| 28 | Anaesthetics | 12% | |
| 28 | Potassium Iodate | 12% | |
| 28 | Steam | 12% | |
| 28 or 38 | Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 | 12% | |
| 2801 20 | Iodine | 12% | |
| 2804 40 10 | Medical grade oxygen | 12% | |
| 2847 | Medicinal grade hydrogen peroxide | 12% | |
| 29 or 3808 93 | Gibberellic acid | 12% | |
| 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 | 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% | |
| 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 | Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives] and Ostomy appliances] | 12% | |
| 3306 1010 | Tooth powder | 12% | |
| 3307 41 00 | Odoriferous preparations which operate by burning [other than Agarbattis, lobhan, dhoop batti, dhoop, sambhrani | 12% | |
| 29, 30, 3301 | 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% | |
| 3406 | Candles, tapers and the like | 12% | |
| 3605 00 10 | All goods | 12% | |
| 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% | |
| 3808 | The following Bio-pesticides, namely - 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12 Cymbopogan | 12% | |
| 3818 | Silicon wafers | 12% | |
| 3822 | All diagnostic kits and reagents | 12% | |
| 3826 | Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel) | 12% | |
| 3926 | Feeding bottles | 12% | |
| 3926 | Plastic beads | 12% | |
| 4007 | Latex Rubber Thread | 12% | |
| 4014 | Nipples of feeding bottles | 12% | |
| 4015 | Surgical rubber gloves or medical examination rubber gloves | 12% | |
| 4016 | Rubber bands | 12% | |
| 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% | |
| 4202 22 20 | Hand bags and shopping bags, of cotton | 12% | |
| 4202 22 30 | Hand bags and shopping bags, of jute | 12% | |
| 4203 | Gloves specially designed for use in sports | 12% | |
| 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% | |
| 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals | 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% | |
| 4409 | Bamboo flooring | 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% | |
| 4418 | Bamboo wood building joinery | 12% | |
| 4419 | Tableware and Kitchenware 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% | |
| 4502 00 00 | Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) | 12% | |
| 4503 | Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom | 12% | |
| 4504 | Agglomerated cork (with or without a binding substance) and articles of agglomerated cork | 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 | 12% | |
| dissolving grades | |||
| 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% | |
| 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 | 12% | |
| sheets, other than paper of the kind described in heading 4803 | |||
| 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% | |
| 4817 30 | Boxes, pouches, wallets and writing compendiums, of paper or paperboard, | 12% | |
| containing an assortment of paper stationery | |||
| 4820 | Exercise book, graph book, & laboratory | 12% | |
| note book and notebooks | |||
| 4823 | Paper pulp moulded trays | 12% | |
| 48 | Paper splints for matches, whether or not | 12% | |
| waxed, Asphaltic roofing sheets | |||
| 4905 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed. | 12% | |
| 5401 | Sewing thread of manmade filaments, | 12% | |
| whether or not put up for retail sale | |||
| 5402, 5403, | Synthetic or artificial filament yarns | 12% | |
| 5404, 5405, | |||
| 5406 | |||
| 5508 | Sewing thread of manmade staple fibres | 12% | |
| 5509, 5510, | Yarn of manmade staple fibres | 12% | |
| 5511 | |||
| 5601 | Wadding of textile materials and articles thereof; such as Absorbent cotton wool | 12% | |
| except cigarette filter rods | |||
| 5602 | Felt, whether or not impregnated, coated, | 12% | |
| covered or laminated | |||
| 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 | 12% | |
| 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics | |||
| 5605 | Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; | 12% | |
| 5606 | Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair | 12% | |
| yarn); chenille yarn (including flock chenille yarn); loop wale-yarn | |||
| 5607 | Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed | 12% | |
| with rubber or plastics | |||
| 5609 | Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included | 12% | |
| other than products of coir | |||
| 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”, | 12% | |
| “Karamanie” and similar hand-woven rugs | |||
| 5703 | Carpets and other textile floor coverings, | 12% | |
| tufted, whether or not made up | |||
| 5704 | Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not | 12% | |
| made up | |||
| 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% | |
| except the items covered in 219 in Schedule I | |||
| 5802 | Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than | 12% | |
| products of heading 5703 | |||
| 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 | 12% | |
| fabrics of headings 6002 to 6006 | |||
| 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 | 12% | |
| made up | |||
| 5807 | Labels, badges and similar articles of textile materials, in the piece, in strips or cut to | 12% | |
| shape or size, not embroidered | |||
| 5808 | Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and | 12% | |
| similar articles[other than saree fall | |||
| 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, | 12% | |
| kora, glass beads, badla, glzal | |||
| 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, | 12% | |
| badla, glzal | |||
| 5811 | Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by | 12% | |
| stitching or otherwise, other than embroidery of heading 5810 | |||
| 5901 | Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing | 12% | |
| cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind | |||
| used for hat foundations | |||
| 5902 | Tyre cord fabric of high tenacity yarn of | 12% | |
| nylon or other polyamides, polyesters or viscose rayon | |||
| 5903 | Textile fabrics impregnated, coated, covered or laminated with plastics, other than those | 12% | |
| of heading 5902 | |||
| 5904 | Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, | 12% | |
| whether or not cut to shape | |||
| 5905 | Textile wall coverings | 12% | |
| 5906 | Rubberised textile fabrics, other than those | 12% | |
| of heading 5902 | |||
| 5907 | Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the | 12% | |
| like | |||
| 5908 | Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted | 12% | |
| gas mantle fabric therefor, whether or not impregnated | |||
| 5909 | Textile hose piping and similar textile tubing, with or without lining, armour or | 12% | |
| accessories of other materials | |||
| 5910 | Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated | 12% | |
| with plastics, or reinforced with metal or other material | |||
| 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% | |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding | 12% | |
| Rs. 1000 per piece | |||
| 62 | Articles of apparel and clothing accessories, | 12% | |
| not knitted or crocheted, of sale value exceeding Rs. 1000 per piece | |||
| 63 other than | Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [other than Worn clothing and other worn articles; | 12% | |
| 6309 | rags | ||
| 64 | Footwear of sale value not exceeding | 12% | |
| Rs.1000 per pair | |||
| 6501 | Textile caps | 12% | |
| 6505 | Hats (knitted/crocheted) or made up from | 12% | |
| lace or other textile fabrics] | |||
| 6601 | Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas | 12% | |
| and similar umbrellas) | |||
| 6602 | whips, riding-crops and the | 12% | |
| like | |||
| 6603 | Parts, trimmings and accessories of articles | 12% | |
| of heading 6601 or 6602 | |||
| 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% | |
| 68 | Sand lime bricks [or Stone inlay work | 12% | |
| 6802 | Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and | 12% | |
| foliage, etc.; other ornamental goods essentially of stone”;] | |||
| 6815 | Fly ash bricks; Fly ash aggregates; Fly ash blocks | 12% | |
| 6901 00 10 | Bricks of fossil meals or similar siliceous earths | 12% | |
| 6904 10 00 | Building bricks | 12% | |
| 6905 10 00 | Earthen or roofing tiles | 12% | |
| 6909 | Pots, jars and similar articles of a kind used | 12% | |
| for the conveyance and packing of goods of ceramic | |||
| 6911 | Tableware, kitchenware, other household articles and | 12% | |
| toilet articles, of porcelain or china | |||
| 6912 | Tableware, kitchenware, other household articles and | 12% | |
| toilet articles, other than of porcelain or china | |||
| 6913 | Statues and other ornamental articles | 12% | |
| 7015 10 | Glasses for corrective spectacles and flint | 12% | |
| buttons | |||
| 7020 | Globes for lamps and lanterns, Founts for | 12% | |
| kerosene wick lamps, Glass chimneys for lamps and lanterns | |||
| 7310 or 7326 | Mathematical boxes, geometry boxes and colour boxes | 12% | |
| 7317 | Animal shoe nails | 12% | |
| 7319 | Sewing needles | 12% | |
| 7321 | Kerosene burners, kerosene stoves and | 12% | |
| wood burning stoves of iron or steel | |||
| 7323 | Table, kitchen or other household articles of | 12% | |
| iron & steel; Utensils | |||
| 7418 | Table, kitchen or other household articles of | 12% | |
| copper; Utensils | |||
| 7419 80 30 | Brass Kerosene Pressure Stove | 12% | |
| 7615 | Table, kitchen or other household articles of aluminium; Utensils | 12% | |
| 8214 | Pencil sharpeners | 12% | |
| 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; | 12% | |
| metal bidriware”; | |||
| 8401 | Fuel elements (cartridges), non-irradiated, for nuclear reactors | 12% | |
| 8408 | Fixed Speed Diesel Engines of power not | 12% | |
| exceeding 15HP | |||
| 8414 20 20 | Other hand pumps | 12% | |
| 8419 12 | Solar water heater and system | 12% | |
| 8420 | Hand operated rubber roller | 12% | |
| 8424 | Nozzles for drip irrigation equipment or nozzles for sprinklers | 12% | |
| 8424 | Sprinklers; drip irrigation system including | 12% | |
| laterals; mechanical sprayers | |||
| 8432 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers Parts [8432 90] | 12% | |
| 8433 | Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof | 12% | |
| 8436 | Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with | 12% | |
| mechanical or thermal equipment; poultry incubators and brooders | |||
| 8452 | Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and | 12% | |
| parts of sewing machines | |||
| 8479 | Composting Machines | 12% | |
| 84, 85 or 94 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service. | 12% | |
| 8525 60 | Two-way radio (Walkie talkie) used by | 12% | |
| defence, police and paramilitary forces etc. | |||
| 87 | Fuel Cell Motor Vehicles | 12% | |
| 8701 | Tractors (except road tractors for semi- trailers of engine capacity more than 1800 | 12% | |
| cc) | |||
| 8710 | Tanks and other armoured fighting vehicles, | 12% | |
| motorised, whether or not fitted with weapons, and parts of such vehicles | |||
| 8712 | Bicycles and other cycles (including | 12% | |
| delivery tricycles), not motorised | |||
| 8714 | Parts and accessories of bicycles and other | 12% | |
| cycles (including delivery tricycles), not motorised, of 8712 | |||
| 8716 20 00 | Self-loading or self-unloading trailers for agricultural purposes | 12% | |
| 871680 | Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn | 12% | |
| vehicles | |||
| 90 or any other | Blood glucose monitoring system | 12% | |
| Chapter | (Glucometer) and test strips | ||
| 90 or any other | Patent Ductus Arteriousus / Atrial Septal | 12% | |
| Chapter | Defect occlusion device | ||
| 9001 | Contact lenses; Spectacle lenses | 12% | |
| [9003 | Frames and mountings for spectacles, | 12% | |
| goggles or the like, and parts thereof | |||
| 9004 | Spectacles, corrective [other than goggles | 12% | |
| for correcting vision] | |||
| 9018 | Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other | 12% | |
| electro-medical apparatus and sight-testing instruments | |||
| 9019 | Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other | 12% | |
| therapeutic respiration apparatus | |||
| 9020 | Other breathing appliances and gas masks, | 12% | |
| excluding protective masks having neither mechanical parts nor replaceable filters | |||
| 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 | 12% | |
| treatment tables, chairs and the light | |||
| 9403 | Furniture wholly made of bamboo, cane or | 12% | |
| rattan | |||
| 9404 | Coir products [except coir mattresses] | 12% | |
| 9404 | Products wholly made of quilted textile | 12% | |
| materials | |||
| 9404 | Cotton quilts of sale value exceeding Rs. | 12% | |
| 1000 per piece] | |||
| 9405 | Hurricane lanterns, Kerosene lamp / | 12% | |
| pressure lantern, petromax, glass chimney, and parts thereof | |||
| 9503 | Toys like tricycles, scooters, pedal cars etc. | 12% | |
| (including parts and accessories thereof) [other than electronic toys] | |||
| 9504 | Playing cards, chess board, carom board and other board games, like ludo, etc. [other than | 12% | |
| Video game consoles and Machines] | |||
| 9506 | Sports goods other than articles and equipments for general physical exercise | 12% | |
| 9507 | Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208 or 9705) | 12% | |
| and similar hunting or shooting requisites | |||
| 9601 | Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these | 12% | |
| materials, articles of coral (including articles obtained by moulding)”;] | |||
| 9607 | Slide fasteners and parts thereof | 12% | |
| 9608, 9609 | Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals | 12% | |
| and tailor’s chalk | |||
| 9615 | Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, | 12% | |
| and parts thereof | |||
| 9619 00 30, | All goods | 12% | |
| 9619 00 40, or | |||
| 9619 00 90 | |||
| 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; | 12% | |
| collages, mosaics and similar decorative plaques | |||
| 9702 | Original engravings, prints and lithographs | 12% | |
| 9703 | Original sculptures and statuary, in any | 12% | |
| material | |||
| 9705 | Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, | 12% | |
| paleontological, ethnographic or numismatic interest [other than numismatic coins] | |||
| 9706 | Antiques of an age exceeding one hundred | 12% | |
| years | |||
| 9804 | Other Drugs and medicines intended for | 12% | |
| personal use | |||
| 3406 | Handcrafted candles | 12% | |
| 4202 22, 4202 29, 4202 31 10, 4202 31 90, 4202 32, 4202 39 | Handbags including pouches and purses; jewellery box | 12% | |
| 4416, | Carved wood products, art ware/decorative | 12% | |
| 4421 99 90 | articles of wood (including inlay work, casks, barrel, vats) | ||
| 4414 | Wooden frames for painting, photographs, mirrors etc | 12% | |
| 4420 | Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer | 12% | |
| work, ambadi sisal craft] | |||
| 4503 90 90 | Art ware of cork [including articles of sholapith] | 12% | |
| 4504 90 | |||
| 6117, 6214 | Handmade/hand embroidered shawls of sale | 12% | |
| value exceeding Rs. 1000 per piece | |||
| 6802 | Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle | 12% | |
| stand) | |||
| 6815 99 90 | Stone art ware, stone inlay work | 12% | |
| 6912 00 10 | Tableware and kitchenware of clay and terracotta, | 12% | |
| 6912 00 20 | other clay articles | ||
| 6913 90 00 | Statuettes & other ornamental ceramic articles | 12% | |
| (incl blue potteries) | |||
| 7009 92 00 | Ornamental framed mirrors | 12% | |
| 7018 90 10 | Glass statues [other than those of crystal] | 12% | |
| 7020 00 90 | Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ] | 12% | |
| 7326 90 99 | Art ware of iron | 12% | |
| 7419 80 | Art ware of brass, copper/ copper alloys, electro plated with nickel/silver | 12% | |
| 7616 99 90 | Aluminium art ware | 12% | |
| 8306 | Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including | 12% | |
| Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali) | |||
| 9405 10 | Handcrafted lamps (including panchloga lamp) | 12% | |
| 9401 50, | Furniture of bamboo, rattan and cane | 12% | |
| 9403 80 | |||
| 9503 | Dolls or other toys made of wood or metal or | 12% | |
| textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) | |||
| 9504 | Ganjifa card | 12% | |
| 9601 | Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell | 12% | |
| other animal carving material | |||
| 9602 | Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural | 12% | |
| gums or natural resins or of modelling pastes etc, (including articles of lac, shellac) | |||
| 9701 | Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore | 12% | |
| painting, Palm leaf painting, basoli etc) | |||
| 9703 | Original sculptures and statuary, in metal, stone | 12% | |
| or any other material | |||
| 1107 | Malt, whether or not roasted | 18% | |
| 1302 | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar- agar and other mucilages and thickeners, whether or not modified, derived from vegetable products other than tamarind | 18% | |
| kernel powder | |||
| 1404 90 10 | Bidi wrapper leaves (tendu) | 18% | |
| 1404 90 50 | Indian katha | 18% | |
| 1517 10 | All goods i.e. Margarine, Linoxyn | 18% | |
| 1520 00 00 | Glycerol, crude; glycerol waters and | 18% | |
| glycerol lyes | |||
| 1521 | Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or | 18% | |
| coloured | |||
| 1522 | Degras, residues resulting from the | 18% | |
| treatment of fatty substances or animal or vegetable waxes | |||
| 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 | 18% | |
| natural honey; caramel [other than palmyra sugar and Palmyra jaggery] | |||
| 1704 | Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, [groundnut sweets, gajak and sugar boiled | 18% | |
| confectionery | |||
| 1804 | Cocoa butter, fat and oil | 18% | |
| 1805 | Cocoa powder, not containing added sugar | 18% | |
| or sweetening matter | |||
| 1806 | Chocolates and other food preparations | 18% | |
| containing cocoa | |||
| 1901 [other than 1901 20 00] | Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers’ wares of heading 1905] | 18% | |
| 1904 [other than | 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, | 18% | |
| 1904 10 20] | commonly known as Murki | ||
| 1905 | Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted | 18% | |
| bread and similar toasted products | |||
| 2101 11, 2101 12 | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or | 18% | |
| 0 | with a basis of coffee | ||
| 2101 20 | All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, | 18% | |
| essences or concentrates or with a basis of tea or mate | |||
| 2104 | Soups and broths and preparations therefor; homogenised composite food | 18% | |
| preparations | |||
| 2105 00 00 | Ice cream and other edible ice, whether or | 18% | |
| not containing cocoa | |||
| 2106 | Food preparations not elsewhere | 18% | |
| specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic | |||
| foods | |||
| 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured other than Drinking water packed in 20 litre | 18% | |
| bottles | |||
| 2202 91 00, 2202 | Other non-alcoholic beverages [other than | 18% | |
| 99 90 | tender coconut water and caffeinated beverages | ||
| 2207 | Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)] | 18% | |
| 2209 | Vinegar and substitutes for vinegar | 18% | |
| obtained from acetic acid | |||
| 2404 12 00 | Products containing nicotine and intended for inhalation without | 18% | |
| combustion | |||
| 2404 91 00, 2404 92 00, 2404 99 00 | Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation | 18% | |
| 2515 12 20, 2515 | Marble and travertine, other than blocks | 18% | |
| 12 90 | |||
| 2516 12 00 | Granite, other than blocks | 18% | |
| 2601 | Iron ores and concentrates, including | 18% | |
| roasted iron pyrites | |||
| 2602 | Manganese ores and concentrates, | 18% | |
| including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight | |||
| 2603 | Copper ores and concentrates | 18% | |
| 2604 | Nickel ores and concentrates | 18% | |
| 2605 | Cobalt ores and concentrates | 18% | |
| 2606 | Aluminium ores and concentrates | 18% | |
| 2607 | Lead ores and concentrates | 18% | |
| 2608 | Zinc ores and concentrates | 18% | |
| 2609 | Tin ores and concentrates | 18% | |
| 2610 | Chromium ores and concentrates | 18% | |
| 2619 | Slag, dross (other than granulated slag), scalings and other waste from the | 18% | |
| manufacture of iron or steel | |||
| 2620 | Slag, ash and residues (other than from the manufacture of iron or steel) containing | 18% | |
| metals, arsenic or their compounds | |||
| 2621 | Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than | 18% | |
| fly ash] | |||
| 2706 | Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 18% | |
| 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 | 18% | |
| (xylenes), Naphthelene | |||
| 2708 | Pitch and pitch coke, obtained from coal | 18% | |
| tar or from other mineral tars | |||
| 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 | 18% | |
| the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and | |||
| ATF, not in GST | |||
| 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 | 18% | |
| or Bharat Petroleum Corporation Limited] | |||
| 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 | 18% | |
| processes, whether or not coloured | |||
| 2713 | Petroleum coke, petroleum bitumen and | 18% | |
| other residues of petroleum oils or of oils obtained from bituminous minerals | |||
| 2714 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and | 18% | |
| asphaltic rocks | |||
| 2715 | Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar | 18% | |
| pitch (for example, bituminous mastics, cut-backs) | |||
| 28 | All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods | 18% | |
| including Fertilizer grade Phosphoric acid | |||
| 29 | All organic chemicals other than giberellic acid | 18% | |
| 3102 | Mineral or chemical fertilisers, | 18% | |
| nitrogenous, which are clearly not to be used as fertilizers | |||
| 3103 | Mineral or chemical fertilisers, phosphatic, | 18% | |
| which are clearly not to be used as fertilizers | |||
| 3104 | Mineral or chemical fertilisers, potassic, which are clearly not to be used as | 18% | |
| fertilizers | |||
| 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 | 18% | |
| weight not exceeding 10 kg, which are clearly not to be used as fertilizers | |||
| 3201 | Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut | 18% | |
| extract) | |||
| 3202 | Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing | 18% | |
| natural tanning substances (other than Enzymatic preparations for pre-tanning) | |||
| 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 | 18% | |
| origin | |||
| 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, | 18% | |
| whether or not chemically defined | |||
| 3205 | Colour lakes; preparations as specified in Note 3 to this Chapter based on colour | 18% | |
| lakes | |||
| 3206 | Other colouring matter; preparations as | 18% | |
| 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 | |||
| 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% | |
| glass frit or other glass, in the form of powder, granules or flakes | |||
| 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 | 18% | |
| this Chapter | |||
| 3209 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous | 18% | |
| medium | |||
| 3210 | Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for | 18% | |
| finishing leather | |||
| 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 | 18% | |
| matter put up in forms or packings for retail sale | |||
| 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 | 18% | |
| packings | |||
| 3214 | Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor | 18% | |
| walls, floors, ceilings or the like | |||
| 3215 | All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink | 18% | |
| 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 | 18% | |
| (including those for liquors), Attars of all kinds in fixed oil bases | |||
| 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, | 18% | |
| Mentha piperita oil] | |||
| 3303 | Perfumes and toilet waters | 18% | |
| [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 | 18% | |
| 12 preparations other than kajal, Kumkum, Bindi, Sindur, Alta | |||
| 3305 | Preparations for use on the hair [except | 18% | |
| Mehendi pate in Cones] | |||
| [3306 | Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail | 18% | |
| packages [other than tooth powder] | |||
| 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 [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani] | 18% | |
| 3401 | 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; 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 | 18% | |
| 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 [other than Sulphonated castor oil, fish oil | 18% | |
| or sperm oil] | |||
| 3403 | Lubricating preparations (including | 18% | |
| cutting-oil preparations, 13 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 | |||
| 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 | 18% | |
| 3404 | |||
| 3407 | Modelling pastes, including those put up for children's amusement; 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 | 18% | |
| a basis of plaster (of calcined gypsum or calcium sulphate) | |||
| 3501 | Casein, caseinates and other casein | 18% | |
| derivatives; casein glues | |||
| 3502 | Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates | 18% | |
| and other albumin derivatives | |||
| 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 | 18% | |
| heading 3501 | |||
| 3504 | Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide | 18% | |
| powder, whether or not chromed; including Isolated soya protein | |||
| 3505 | Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on | 18% | |
| dextrins or other modified starches | |||
| 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 | 18% | |
| 1 kg | |||
| 3507 | Enzymes, prepared enzymes | 18% | |
| 3601 | Propellant powders | 18% | |
| 3602 | Prepared explosives, other than propellant | 18% | |
| powders; such as Industrial explosives”; | |||
| 3603 | Safety Fuses; Detonating Cords; | 18% | |
| Percussion or Detonating Caps; Igniters; Electric Detonators | |||
| 3604 | Fireworks, signalling flares, rain rockets, | 18% | |
| fog signals and other pyrotechnic articles | |||
| 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 | 18% | |
| filling or refilling cigarette or similar lighters | |||
| 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 | 18% | |
| (other than for x-ray for Medical use) | |||
| 3702 | Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print | 18% | |
| film in rolls, sensitised, unexposed | |||
| 3703 | Photographic paper, paperboard and | 18% | |
| textiles, sensitised, unexposed | |||
| 3704 | Photographic plates, film, paper, | 18% | |
| paperboard and textiles, exposed but not developed | |||
| 3706 | Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting | 18% | |
| only of sound track, for feature films | |||
| 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 | 18% | |
| retail sale in a form ready for use | |||
| 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- | 18% | |
| manufactures | |||
| 3802 | Activated carbon; activated natural mineral products; animal black, including | 18% | |
| spent animal black | |||
| 3803 00 00 | Tall oil, whether or not refined | 18% | |
| 3804 | Residual lyes from the manufacture of wood pulp, whether or not concentrated, | 18% | |
| desugared or chemically treated, including lignin sulphonates | |||
| 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 | 18% | |
| main constituent | |||
| 3806 | Rosin and resin acids, and derivatives | 18% | |
| thereof; rosin spirit and rosin oils; run gums | |||
| 3807 | Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' | 18% | |
| pitch and similar preparations based on rosin, resin acids or on vegetable pitch | |||
| 3808 | Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products [other than bio-pesticides mentioned against S. No. 78A of schedule | 18% | |
| -II | |||
| 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, | 18% | |
| not elsewhere specified or included | |||
| 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 | 18% | |
| coatings for welding electrodes or rods | |||
| 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 | 18% | |
| used for the same purposes as mineral oils” | |||
| 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 | 18% | |
| rubber | |||
| 3813 | Preparations and charges for fire- extinguishers; charged fire extinguishing grenades | 18% | |
| 3814 | Organic composite solvents and thinners, | 18% | |
| not elsewhere specified or included; prepared paint or varnish removers | |||
| 3815 | Reaction initiators, reaction accelerators | 18% | |
| and catalytic preparations, not elsewhere specified or included | |||
| 3816 | Refractory cements, mortars, concretes and similar compositions, other than | 18% | |
| products of heading 3801 | |||
| 3817 | Mixed alkylbenzenes and mixed | 18% | |
| alkylnaphthalenes, other than those of heading 2707 or 2902 | |||
| 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 | 18% | |
| wafers] | |||
| 3819 | Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by | 18% | |
| weight of petroleum oils or oils obtained from bituminous minerals | |||
| 3820 | Anti-freezing preparations and prepared | 18% | |
| de-icing fluids | |||
| 3821 | Prepared culture media for the development or maintenance of micro- organisms (including viruses and the like) | 18% | |
| or of plant, human or animal cells | |||
| 3823 | Industrial monocarboxylic fatty acids, acid | 18% | |
| oils from refining; industrial fatty alcohols | |||
| 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 | 18% | |
| or included | |||
| 3825 | Residual products of the chemical or allied industries not elsewhere specified or included; [except municipal waste; sewage | 18% | |
| sludge; other wastes specified in Note 6 to this Chapter.] | |||
| 3827 | Mixtures containing halogenated derivatives of Methane, Ethane or Propane, not elsewhere specified or | 18% | |
| included | |||
| 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 | 18% | |
| included; in primary forms | |||
| 3914 | Ion exchangers based on polymers of | 18% | |
| headings 3901 to 3913, in primary forms | |||
| 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 | 18% | |
| surface-worked but not otherwise worked, of plastics | |||
| 3917 | Tubes, pipes and hoses, and fittings | 18% | |
| therefor, of plastics | |||
| 3918 | Floor coverings of plastics, whether or not | 18% | |
| self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics | |||
| 3919 | Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, | 18% | |
| whether or not in rolls | |||
| 3920 | Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly | 18% | |
| combined with other materials | |||
| 3921 | Other plates, sheets, film, foil and strip, of | 18% | |
| plastics | |||
| 3922 | Baths, shower baths, sinks, wash basins, | 18% | |
| bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware | |||
| of plastics | |||
| 3923 | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics (except the | 18% | |
| items covered in Sl. No. 80AA in Schedule II) | |||
| 3924 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of | 18% | |
| plastics | |||
| 3925 | Builder's wares of plastics, not elsewhere | 18% | |
| specified | |||
| 3926 | Other articles of plastics and articles of other materials of headings 3901 to 3914 | 18% | |
| other than bangles of plastic, plastic beads and feeding bottles | |||
| 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 | 18% | |
| rubber (EPDM) | |||
| 4003 | Reclaimed rubber in primary forms or in | 18% | |
| plates, sheets or strip | |||
| 4004 | powders and granules obtained from waste, parings and scrap of rubber (other than hard | 18% | |
| rubber) | |||
| 4005 | Compounded rubber, unvulcanised, in | 18% | |
| primary forms or in plates, sheets or strip | |||
| 4006 | Other forms (for example, rods, tubes and | 18% | |
| profile shapes) and articles (for example, discs and rings), of unvulcanised rubber | |||
| 4007 | Vulcanised rubber thread and cord, other | 18% | |
| than latex rubber thread | |||
| 4008 | Plates, sheets, strip, rods and profile | 18% | |
| shapes, of vulcanised rubber other than hard rubber | |||
| 4009 | Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, | 18% | |
| elbows, flanges) | |||
| 4010 | Conveyor or transmission belts or belting, | 18% | |
| of vulcanised rubber | |||
| 4011 | Rear Tractor tyres and rear tractor tyre | 18% | |
| tubes | |||
| 4012 | Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads | 18% | |
| and tyre flaps, of rubber | |||
| 4013 | Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and | 18% | |
| three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] | |||
| 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 | 18% | |
| caps] | |||
| 4015 | Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised | 18% | |
| rubber other than hard rubber [other than Surgical gloves] | |||
| 4016 | Other articles of vulcanised rubber other than hard rubber [other than erasers, | 18% | |
| rubber bands] | |||
| 4017 | Hard rubber (for example ebonite) in all | 18% | |
| forms, other than waste and scrap; articles of hard rubber | |||
| 4201 | Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog | 18% | |
| coats and the like), of any material | |||
| 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, tobacco- 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 handbags and shopping bags, of | 18% | |
| cotton or jute] | |||
| 4203 | Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially | 18% | |
| designed for use in sports] | |||
| 4205 | Other articles of leather or of composition | 18% | |
| leather | |||
| 4206 | Articles of gut (other than silk-worm gut), | 18% | |
| of goldbeater's skin, of bladders or of tendons | |||
| 4301 | Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and | 18% | |
| skins of heading 4101, 4102 or 4103. | |||
| 4302 | Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled | 18% | |
| (without the addition of other materials) other than those of heading 4303 | |||
| 4303 | Articles of apparel, clothing accessories | 18% | |
| and other articles of furskin | |||
| 4304 | Artificial fur and articles thereof | 18% | |
| 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 | 18% | |
| splints] | |||
| 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, | 18% | |
| sanded or end-jointed [other than bamboo flooring] | |||
| 4410 | Particle board, Oriented Strand Board 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 | 18% | |
| than specified boards | |||
| 4411 | Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other | 18% | |
| than specified boards | |||
| 4412 | Plywood, veneered panels and similar | 18% | |
| laminated wood | |||
| 4413 | Densified wood, in blocks, plates, strips, | 18% | |
| or profile shapes | |||
| 4414 | Wooden frames for paintings, | 18% | |
| photographs, mirrors or similar objects | |||
| 4418 | Builders’ joinery and carpentry of wood, | 18% | |
| including cellular wood panels, assembled flooring panels, shingles and shakes other | |||
| than bamboo wood building joinery | |||
| 4421 | Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used | 18% | |
| as tableware and kitchenware | |||
| 44 or any Chapter | Resin bonded bamboo mat board, with or | 18% | |
| without veneer in between | |||
| 44 or any Chapter | Bamboo flooring tiles | 18% | |
| 4501 | Waste cork; crushed, granulated or ground cork | 18% | |
| 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, | 18% | |
| surface-decorated or printed, in rolls or sheets | |||
| 4806 | Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than | 18% | |
| [Except 4806 20 | greaseproof paper, glassine paper) | ||
| 00, 4806 40 10] | |||
| 4809 | Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator | 18% | |
| stencils or offset plates), whether or not printed, in rolls or sheets | |||
| 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 | 18% | |
| described in heading 4803, 4809 or 4810 | |||
| 4812 | Filter blocks, slabs and plates, of paper pulp | 18% | |
| 4813 | Cigarette paper, whether or not cut to size | 18% | |
| or in the form of booklets or tubes | |||
| 4814 | Wall paper and similar wall coverings; | 18% | |
| window transparencies of paper | |||
| 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 | 18% | |
| put up in boxes | |||
| 4817 | 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 | 18% | |
| [Except 4817 30] | assortment of paper stationery including writing blocks] | ||
| 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 | 18% | |
| 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 | |||
| 4819 | Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like | 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, | 18% | |
| 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] | |||
| 4821 | Paper or paperboard labels of all kinds, | 18% | |
| whether or not printed | |||
| 4822 | Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard | 18% | |
| (whether or not perforated or hardened) | |||
| 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 | 18% | |
| paper pulp moulded trays, “Braille paper, Kites, Paper mache articles” | |||
| 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 | 18% | |
| foregoing. | |||
| 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 (other than Duty Credit Scrips ) ; Cheques, loose or in book form | 18% | |
| 4908 | Transfers (decalcomanias). | 18% | |
| 4909 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not | 18% | |
| illustrated, with or without envelopes or trimmings. | |||
| 4910 | Calendars of any kind, printed, including | 18% | |
| calendar blocks. | |||
| 4911 | Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, | 18% | |
| 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. | |||
| 5402, 5404, 5406 | All goods other than synthetic filament | 18% | |
| yarns | |||
| 5403, 5405, 5406 | All goods other than artificial filament | 18% | |
| yarns | |||
| 5501, 5502 | Synthetic or artificial filament tow | 18% | |
| 5503, 5504, 5506, | Synthetic or artificial staple fibres | 18% | |
| 5507 | |||
| 5505 | Waste of manmade fibres | 18% | |
| 56012200 | Cigarette Filter rods | 18% | |
| 3923 or 6305 | Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind | 18% | |
| used for packing of goods | |||
| 6305 32 00 | Flexible intermediate bulk containers | 18% | |
| 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, | 18% | |
| screwing, plugging or similar processes | |||
| 6402 | Other footwear with outer soles and uppers | 18% | |
| of rubber or plastics | |||
| 6403 | Footwear with outer soles of rubber, | 18% | |
| plastics, leather or composition leather and uppers of leather | |||
| 6404 | Footwear with outer soles of rubber, plastics, leather or composition leather and | 18% | |
| uppers of textile materials | |||
| 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, | 18% | |
| leggings and similar articles, and parts thereof | |||
| 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 other than textile | 18% | |
| caps | |||
| 6502 | Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor | 18% | |
| trimmed | |||
| 6504 00 00 | Hats and other headgear, plaited or made | 18% | |
| by assembling strips of any material, whether or not lined or trimmed | |||
| 6505 | 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 | 18% | |
| of any material, whether or not lined or trimmed | |||
| 6506 | Other headgear, whether or not lined or | 18% | |
| trimmed | |||
| 6507 | Head-bands, linings, covers, hat | 18% | |
| foundations, hat frames, peaks and chinstraps, for headgear | |||
| 6702 | Artificial flowers, foliage and fruit and parts thereof; articles made of artificial | 18% | |
| flowers, foliage or fruit | |||
| 6703 | Wool or other animal hair or other textile | 18% | |
| materials, prepared for use in making wigs or the like | |||
| 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 | 18% | |
| specified or included | |||
| 6801 | Setts, curbstones and flagstones, of natural | 18% | |
| stone (except slate) | |||
| 6802 | Worked monumental or building stone (except slate) and 17 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 power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of | 18% | |
| stone ][except the items covered in Sl. No. 123 in Schedule I] | |||
| 6803 | Worked slate and articles of slate or of | 18% | |
| agglomerated slate | |||
| 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 | 18% | |
| parts of other materials | |||
| 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 | 18% | |
| otherwise made up | |||
| 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 | 18% | |
| 69 | |||
| 6807 | Articles of asphalt or of similar material | 18% | |
| (for example, petroleum bitumen or coal tar pitch) | |||
| 6808 | Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of | 18% | |
| shavings, chips, particles, sawdust or other waste, of wood, agglomerated with | |||
| cement, plaster or other mineral binders | |||
| 6809 | Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not | 18% | |
| ornamented | |||
| 6810 | Articles of cement, of concrete or of | 18% | |
| artificial stone, whether or not reinforced | |||
| 6811 | Articles of asbestos-cement, of cellulose | 18% | |
| fibre-cement or the like | |||
| 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 | 18% | |
| 6811 or 6813 | |||
| 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 | 18% | |
| combined with textiles or other materials | |||
| 6814 | Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, | 18% | |
| paperboard or other materials | |||
| 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 [other than Fly ash bricks; | 18% | |
| Fly ash aggregates; Fly ash blocks] | |||
| 6901 | Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of | 18% | |
| similar siliceous earths | |||
| 6902 | Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or | 18% | |
| similar siliceous earths | |||
| 6903 | Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those | 18% | |
| of siliceous fossil meals or of similar siliceous earths | |||
| 6904 | Ceramic flooring blocks, support or filler | 18% | |
| tiles and the like | |||
| 6905 | Chimney-pots, cowls, chimney liners, | 18% | |
| architectural ornaments and other ceramic constructional goods | |||
| 6906 | Ceramic pipes, conduits, guttering and | 18% | |
| pipe fittings | |||
| 6907 | Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing | 18% | |
| ceramics | |||
| 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 | 18% | |
| a kind used for the conveyance or packing of goods | |||
| 6910 | Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, | 18% | |
| flushing cisterns, urinals and similar sanitary fixtures | |||
| 6914 | Other ceramic articles | 18% | |
| 7002 | Glass in balls (other than microspheres of | 18% | |
| heading 70.18), rods or tubes, unworked | |||
| 7003 | Cast glass and rolled glass, in sheets or | 18% | |
| profiles, whether or not having an absorbent, reflecting or non-reflecting | |||
| layer, but not otherwise worked | |||
| 7004 | Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not | 18% | |
| otherwise worked | |||
| 7005 | Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting | 18% | |
| layer, but not otherwise worked | |||
| 7006 00 00 | Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or | 18% | |
| fitted with other materials | |||
| 7007 | Safety glass, consisting of toughened | 18% | |
| (tempered) or 19 laminated glass | |||
| 7008 | Multiple-walled insulating units of glass | 18% | |
| 7009 | Glass mirrors, whether or not framed, | 18% | |
| including rear-view mirrors | |||
| 7010 | Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing | 18% | |
| of goods; preserving jars of glass; stoppers, lids and other closures, of glass | |||
| 7011 | Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode ray tube or the | 18% | |
| like | |||
| 7013 | Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of | 18% | |
| heading 7010 or 7018) | |||
| 7014 | Signalling glassware and optical elements | 18% | |
| of glass (other than those of heading 7015), not optically worked | |||
| 7015 | Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not | 18% | |
| optically worked; hollow glass spheres and their segments, for the manufacture of | |||
| such glasses | |||
| 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 small wares, 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 | 18% | |
| similar forms | |||
| 7017 | Laboratory, hygienic or pharmaceutical | 18% | |
| glassware, whether or not graduated or calibrated | |||
| 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 | 18% | |
| not exceeding 1 mm in diameter | |||
| 7019 | Glass fibres (including glass wool) and articles thereof (for example, yarn, | 18% | |
| rovings, woven fabrics) | |||
| 7020 | Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for | 18% | |
| lamps and lanterns | |||
| 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 | 18% | |
| purity by weight of 99.94%, in lumps, pellets or similar forms | |||
| 7204 | Ferrous waste and scrap; remelting scrap | 18% | |
| ingots of iron or steel | |||
| 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 | 18% | |
| 7203) | |||
| 7207 | Semi-finished products of iron or non- | 18% | |
| alloy steel | |||
| 7208 to 7212 | All flat-rolled products of iron or non- | 18% | |
| alloy steel | |||
| 7213 to 7215 | All bars and rods, of iron or non-alloy steel | 18% | |
| 7216 | Angles, shapes and sections of iron or non- | 18% | |
| alloy steel | |||
| 7217 | Wire of iron or non-alloy steel | 18% | |
| 7218 | Stainless steel in ingots or other primary forms; semi-finished products of stainless | 18% | |
| steel | |||
| 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 | 18% | |
| alloy steel | |||
| 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 | 18% | |
| sections, of iron or steel | |||
| 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 | 18% | |
| other material specialized for jointing or fixing rails | |||
| 7303 | Tubes, pipes and hollow profiles, of cast | 18% | |
| iron | |||
| 7304 | Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or | 18% | |
| steel | |||
| 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 | 18% | |
| iron or steel | |||
| 7306 | Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or | 18% | |
| similarly closed), of iron or steel | |||
| 7307 | Tube or pipe fittings (for example, | 18% | |
| couplings, elbows, sleeves), of iron or steel | |||
| 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 | 18% | |
| equipment | |||
| 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 | 18% | |
| not fitted with mechanical or thermal equipment | |||
| 7311 | Containers for compressed or liquefied | 18% | |
| gas, of iron or steel | |||
| 7312 | Stranded wire, ropes, cables, plaited bands, | 18% | |
| slings and the like, of iron or steel, not electrically insulated | |||
| 7313 | Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and | 18% | |
| loosely twisted double wire, of a kind used for fencing, of iron or steel | |||
| 7314 | Cloth (including endless bands), grill, | 18% | |
| netting and fencing, of iron or steel wire;expanded metal of iron or steel | |||
| 7315 | Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, | 18% | |
| 7315 89, 7315 90 | |||
| 7316 | Anchors, grapnels and parts thereof, of | 18% | |
| iron or steel | |||
| 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 | 18% | |
| heads of copper | |||
| 7318 | Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar | 18% | |
| articles, of iron or steel | |||
| 7319 | knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or | 18% | |
| steel; safety pins and other pins of iron or steel, not elsewhere specified or included | |||
| 7320 | Springs and leaves for springs, of iron and | 18% | |
| steel | |||
| 7321 | 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 [other than Kerosene burners, kerosene stoves and wood burning stoves | 18% | |
| of iron or steel | |||
| 7322 | Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air 20 distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts | 18% | |
| thereof, of iron or steel | |||
| 7323 | Iron or steel wool; pot scourers and | 18% | |
| scouring or polishing pads, gloves and the like, of iron or steel | |||
| 7323 9410 | Ghamella | 18% | |
| 7324 | Sanitary ware and parts thereof, of iron | 18% | |
| and steel | |||
| 7325 | Other cast articles of iron or steel | 18% | |
| 7326 | Other articles of iron or steel | 18% | |
| 7401 | Copper mattes; cement copper | 18% | |
| (precipitated copper) | |||
| 7402 | Unrefined copper; copper anodes for | 18% | |
| electrolytic refining | |||
| 7403 | Refined copper and copper alloys, | 18% | |
| unwrought | |||
| 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 | 18% | |
| thickness exceeding 0.15 mm | |||
| 7410 | Copper foils | 18% | |
| 7411 | Copper tubes and pipes | 18% | |
| 7412 | Copper tube or pipe fittings (for example, | 18% | |
| couplings, elbows, sleeves) | |||
| 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 | 18% | |
| articles, of copper | |||
| 7418 | All goods [other than table, kitchen or other household articles of copper; | 18% | |
| Utensils] | |||
| 7419 | Other articles of copper other than Brass | 18% | |
| Kerosene Pressure Stove | |||
| 7501 | Nickel mattes, nickel oxide sinters and | 18% | |
| other intermediate products of nickel metallurgy | |||
| 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, | 18% | |
| sleeves) | |||
| 7508 | Other articles of nickel | 18% | |
| 7601 | Unwrought Aluminium | 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 | 18% | |
| thickness exceeding 0.2 mm | |||
| 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 | 18% | |
| mm | |||
| 7608 | Aluminium tubes and pipes | 18% | |
| 7609 | Aluminium tube or pipe fittings (for | 18% | |
| example, couplings, elbows, sleeves) | |||
| 7610 | Aluminium structures (excluding prefabricated buildings of heading 9406) 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 | 18% | |
| the like, prepared for use in structures | |||
| 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 | 18% | |
| lined or heat-insulated, but not fitted with mechanical or thermal equipment | |||
| 7612 | Aluminium casks, drums, cans, boxes, etc. | 18% | |
| 7613 | Aluminium containers for compressed or | 18% | |
| liquefied gas | |||
| 7614 | Stranded wires, cables, plaited bands and | 18% | |
| the like, of aluminium, not electrically insulated | |||
| 7615 | All goods [other than table, kitchen or other household articles, of aluminium; | 18% | |
| Utensils] | |||
| 7616 | Other articles of aluminium | 18% | |
| 7801 | Unwrought lead | 18% | |
| 7802 | Lead waste and scrap | 18% | |
| 7804 | Lead plates, sheets, strip and foil; lead | 18% | |
| powders and flakes | |||
| 7806 | Other articles of lead (including sanitary | 18% | |
| fixtures and Indian lead seals) | |||
| 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 | 18% | |
| fixtures | |||
| 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 | 18% | |
| articles thereof, including waste and scrap | |||
| 8113 | Cermets and articles thereof, including waste and scrap | 18% | |
| 8202 | Hand saws; blades for saws of all kinds (including slitting, slotting or toothless | 18% | |
| saw blades) | |||
| 8203 | Files, rasps, pliers (including cutting | 18% | |
| pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools | |||
| 8204 | Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable | 18% | |
| spanner sockets, with or without handles | |||
| 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 | 18% | |
| grinding wheels with frameworks | |||
| 8206 | Tools of two or more of the headings 8202 | 18% | |
| to 8205, put up in sets for retail sale | |||
| 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 | 18% | |
| drilling or earth boring tools | |||
| 8208 | Knives and cutting blades, for machines or | 18% | |
| for mechanical appliances | |||
| 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 | 18% | |
| food or drink | |||
| 8211 | Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor | 18% | |
| 8212 | Razors and razor blades (including razor blade blanks in strips) | 18% | |
| 8213 00 00 | Scissors, tailors' shears and similar shears, | 18% | |
| and blades therefor | |||
| 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 pencil sharpeners] | 18% | |
| 8215 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware | 18% | |
| 8301 | Padlocks and locks (key, combination or | 18% | |
| 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 | |||
| 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 hatracks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base | 18% | |
| metal | |||
| 8303 | Armoured or reinforced safes, strong- boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and | 18% | |
| the like, of base metal | |||
| 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 | 18% | |
| furniture of heading 9403 | |||
| 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 | 18% | |
| metal | |||
| 8307 | Flexible tubing of base metal, with or | 18% | |
| without fittings | |||
| 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 | 18% | |
| bifurcated rivets, of base metal; beads and spangles, of base metal | |||
| 8309 | Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), | 18% | |
| capsules for bottles, threaded bungs, bung covers, seals and other packing | |||
| accessories, of base metal | |||
| 8310 | Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding | 18% | |
| those of heading 9405 | |||
| 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 | 18% | |
| metal spraying | |||
| 84 | Parts suitable for use solely or principally | 18% | |
| with fixed Speed Diesel Engines of power not exceeding 15HP | |||
| 84 or 85 | Parts suitable for use solely or principally with 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 | 18% | |
| flow vertical pumps | |||
| 8401 | Nuclear reactors; machinery and apparatus | 18% | |
| for isotopes separation | |||
| 8402 | Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water | 18% | |
| boilers | |||
| 8403 | Central heating boilers other than those of | 18% | |
| heading 8402 | |||
| 8404 | Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, | 18% | |
| gas recoverers); condensers for steam or other vapour power units | |||
| 8405 | Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas | 18% | |
| generators, with or without their purifiers | |||
| 8406 | Steam turbines and other vapour turbines | 18% | |
| 18% | |||
| 8410 | Hydraulic turbines, water wheels, and | 18% | |
| regulators therefor | |||
| 8411 | Turbo-jets, turbo-propellers and other gas | 18% | |
| turbines [other than aircraft engines] | |||
| 8412 | Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic | 18% | |
| power engines and motors, other, parts) [other than wind turbine or engine] | |||
| 8413 | “(a) Concrete pumps [8413 40 00]; (b) other rotary positive displacement pumps [8413 60]; (c) 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 | 18% | |
| 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; Gas-tight biological safety cabinets, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of | 18% | |
| bicycle pumps | |||
| 8414 20 10 | Bicycle pumps | 18% | |
| 8414 90 12 | Parts of air or vacuum pumps and compressors of bicycle pumps | 18% | |
| 8416 | Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their | 18% | |
| mechanical grates, mechanical ash dischargers and similar appliances | |||
| 8417 | Industrial or laboratory furnaces and | 18% | |
| ovens, including incinerators, non-electric | |||
| 8418 | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air | 18% | |
| conditioning machines of heading 8415 | |||
| 8419 other than | Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, | 18% | |
| 8419 12 | rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or | ||
| storage water heaters, non-electric [other than Solar water heater and system] | |||
| 8420 | Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand | 18% | |
| operated rubber roller] | |||
| 8421 | Centrifuges, including centrifugal dryers; filtering or purifying machinery and | 18% | |
| apparatus, for liquids or gases | |||
| 8422 20 00, 8422 30 00, 8422 40 00, 842290 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 | 18% | |
| checking machines; weighing machine weights of all kinds | |||
| 8424 | Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for | 18% | |
| sprinklers | |||
| 8425 | Pulley tackle and hoists other than skip | 18% | |
| hoists; winches and capstans; jacks | |||
| 8426 | Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a | 18% | |
| crane | |||
| 8427 | Fork-lift trucks; other works trucks fitted | 18% | |
| with lifting or handling equipment | |||
| 8428 | Other lifting, handling, loading or | 18% | |
| unloading machinery (for example, lifts, escalators, conveyors, teleferics) | |||
| 8429 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, | 18% | |
| tamping machines and road rollers | |||
| 8430 | Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile- | 18% | |
| extractors; snow-ploughs and snowblowers | |||
| 8431 | Parts suitable for use solely or principally | 18% | |
| with the machinery of headings 8425 to 8430 | |||
| 8433 | Machines for cleaning, sorting or grading eggs, fruit or other agricultural | 18% | |
| produce, other than machinery of heading 8437; parts thereof [8433 90 00] | |||
| 8434 | Milking machines and dairy machinery”; | 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 | 18% | |
| 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 | 18% | |
| fixed vegetable or microbial fats or oils | |||
| 8439 | Machinery for making pulp of fibrous cellulosic material or for making or | 18% | |
| finishing paper or paperboard | |||
| 8440 | Book-binding machinery, including book- | 18% | |
| sewing machines | |||
| 8441 | Other machinery for making up paper | 18% | |
| pulp, paper or paperboard, including cutting machines of all kinds | |||
| 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 8442; other printers, copying machines and facsimile machines, whether or not | 18% | |
| combined; parts and accessories thereof | |||
| 8444 | Machines for extruding, drawing, texturing | 18% | |
| or cutting man-made textile materials | |||
| 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 | 18% | |
| machines of heading 8446 or 8447 | |||
| 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 | 18% | |
| tufting | |||
| 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 | 18% | |
| and heald frames, hosiery needles) | |||
| 8449 | Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for | 18% | |
| making felt hats; blocks for making hats | |||
| 8450 | Household or laundry-type washing | 18% | |
| machines, including machines which both wash and dry | |||
| 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 | 18% | |
| for reeling, unreeling, folding, cutting or pinking textile fabrics | |||
| 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 | 18% | |
| than sewing machines | |||
| 8454 | Converters, ladles, ingot moulds and | 18% | |
| casting machines, of a kind used in metallurgy or in metal foundries | |||
| 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- | 18% | |
| discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes | |||
| 8457 | Machining centres, unit construction machines (single station) and multi-station | 18% | |
| transfer machines, for working metal | |||
| 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 | 18% | |
| centres) of heading 8458 | |||
| 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, | 18% | |
| gear grinding or gear finishing machines of heading 8461 | |||
| 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 Forging (Excluding Rolling Mills); Machine-Tools (Including Presses, Slitting Lines and Cut-To-Length Lines) For Working Metal by Bending, Folding, Straightening, Flattening, Shearing, Punching, Notching or Nibbling (Excluding Draw-Benches); Presses for Working Metal or Metal Carbides, Not | 18% | |
| Specified Above | |||
| 8463 | Other machine-tools for working metal, or | 18% | |
| cermets, without removing material | |||
| 8464 | Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working | 18% | |
| glass | |||
| 8465 | Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, | 18% | |
| hard rubber, hard plastics or similar hard materials | |||
| 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 | 18% | |
| hand | |||
| 8467 | Tools for working in the hand, pneumatic, | 18% | |
| hydraulic or with self-contained electric or non-electric motor | |||
| 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 | 18% | |
| machines and appliances | |||
| 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 | 18% | |
| specified or included | |||
| 8472 | Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non- | 18% | |
| electric] | |||
| 8473 | Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of | 18% | |
| headings 8470 to 8472 | |||
| 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 | 18% | |
| powder or paste form; machines for forming foundry moulds of sand | |||
| 8475 | Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or | 18% | |
| glassware | |||
| 8476 | Automatic goods-vending machines (for | 18% | |
| example, postage stamps, cigarette, food or beverage machines), including money changing machines | |||
| 8477 | Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included | 18% | |
| elsewhere in this Chapter | |||
| 8478 | Machinery for preparing or making up tobacco, not specified or included | 18% | |
| elsewhere in this chapter | |||
| 8479 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter | 18% | |
| [other than Composting Machines] | |||
| 8480 | Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, | 18% | |
| glass, mineral materials, rubber or plastics | |||
| 8481 | Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves | 18% | |
| and thermostatically controlled valves | |||
| 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 | 18% | |
| and shaft couplings (including universal joints) | |||
| 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; | 18% | |
| mechanical seals | |||
| 8485 | Machines for Additive Manufacturing | 18% | |
| 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; | 18% | |
| machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories | |||
| 8487 | Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or | 18% | |
| included elsewhere in this chapter | |||
| 84 or 85 | E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer”; | 18% | |
| 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 | Electrical transformers, static converters (for example, rectifiers) and inductors]426 [other than charger or charging station for Electrically operated vehicles | 18% | |
| 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 | 18% | |
| 8507 60 00 | Lithium-ion Batteries | 18% | |
| 8507 | Lithium-ion accumulators (other than battery) including lithium-ion power bank | 18% | |
| 8508 | Vacuum cleaners | 18% | |
| 8509 | Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 | 18% | |
| 8510 | Shavers, hair clippers and hair-removing appliances, with self-contained electric motor | 18% | |
| 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 | 18% | |
| 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 | 18% | |
| 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; electro thermic hairdressing 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 | 18% | |
| 8517 | All goods | 18% | |
| 8518 | Microphones and stands therefor; loudspeakers, whether or not 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; audio-frequency electric amplifiers; electric sound amplifier set | 18% | |
| 8519 | Sound recording or reproducing apparatus | 18% | |
| 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 | 18% | |
| 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% | |
| 8524 | Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens | 18% | |
| 8525 or 8806 | Closed-circuit television (CCTV), 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 camera recorders including goods in the form of unmanned aircraft falling under 8806 [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces, etc. | 18% | |
| 8526 | Radar apparatus, radio navigational aid apparatus and radio remote control apparatus | 18% | |
| 8527 | Reception apparatus for radio- broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock | 18% | |
| 8528 | Television set (including LCD or LED television of screen size not exceeding [32 inches | 18% | |
| 8528 | Computer monitors not exceeding 32 inches, Set top Box for Television (TV) | 18% | |
| 8529 | Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 | 18% | |
| 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) | 18% | |
| 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 | 18% | |
| 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 26 optical fibres, optical fibre bundles or cables | 18% | |
| 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 | 18% | |
| 8538 | Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 | 18% | |
| 8539 | Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infrared lamps; arc lamps | 18% | |
| 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 | Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other 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 | Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors | 18% | |
| 8545 | Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes | 18% | |
| 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 | 18% | |
| 8548 or 8549 | 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% | |
| 8601 | Rail locomotives powered from an external source of electricity or by electric accumulators. | 18% | |
| 8602 | Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and tenders thereof | 18% | |
| 8603 | Self-propelled railway or tramway coaches, vans and trucks, other than those of heading8604. | 18% | |
| 8604 | Railway or tramway maintenance or service vehicles, whether or not self- propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles) | 18% | |
| 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) | 18% | |
| 8606 | Railway or tramway goods vans and wagons, not self-propelled | 18% | |
| 8607 | Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel- bogies, axles and wheels, and parts thereof. | 18% | |
| 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. | 18% | |
| 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 | Buses for use in public transport which exclusively run on Bio-fuels | 18% | |
| 8703 | Following motor vehicles of length not exceeding 4000 mm, namely: - (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that 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 shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department | 18% | |
| 8704 | Refrigerated motor vehicles | 18% | |
| 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) | 18% | |
| 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% | |
| 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 | 18% | |
| 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] | 18% | |
| 8801 | Balloons and dirigibles, gliders and other non-powered aircraft | 18% | |
| 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% | |
| 8807 | Parts of goods of heading 8801”; | 18% | |
| 8908 00 00 | Vessels and other floating structures for breaking up | 18% | |
| 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% | |
| 9004 | Spectacles [other than corrective]; goggles including those for correcting vision | 18% | |
| 9005 | Binoculars, monoculars, other optical telescopes, and 27 mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy | 18% | |
| 9006 | Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 | 18% | |
| 9007 | Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus | 18% | |
| 9008 | Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers | 18% | |
| 9010 | Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens | 18% | |
| 9011 | Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection | 18% | |
| 9012 | Microscopes other than optical microscopes; diffraction apparatus | 18% | |
| 9013 | Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter | 18% | |
| 9014 | Direction finding compasses; other navigational instruments and appliances | 18% | |
| 9015 | Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders | 18% | |
| 9016 | Balances of a sensitivity of 5 cg or better, with or without weights | 18% | |
| 9017 | Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter | 18% | |
| 9022 | Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations [other than those 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, 28 examinations or treatment tables, chairs and the like | 18% | |
| 9023 | Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses | 18% | |
| 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% | |
| 9101 | Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal | 18% | |
| 9102 | Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 | 18% | |
| 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 | 18% | |
| 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) | 18% | |
| 9107 | Time switches with clock or watch movement or with synchronous motor | 18% | |
| 9108 | Watch movements, complete and assembled | 18% | |
| 9109 | Clock movements, complete and assembled | 18% | |
| 9114 | Other clock or watch parts | 18% | |
| 9110 | Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements | 18% | |
| 9111 | Watch cases and parts thereof | 18% | |
| 9112 | Clock cases and cases of a similar type for other goods of this chapter, and parts thereof | 18% | |
| 9113 | Watch straps, watch bands and watch bracelets, and parts thereof | 18% | |
| 9201 | Pianos, including automatic pianos; harpsi- chords and other keyboard stringed instruments | 18% | |
| 9202 | Other string musical instruments (for example, guitars, violins, harps) | 18% | |
| 9205 | Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs | 18% | |
| 9206 00 00 | Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) | 18% | |
| 9207 | Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) | 18% | |
| 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 | 18% | |
| 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 | 18% | |
| 9301 | Military weapons other than revolvers, pistols | 18% | |
| 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 [other than 9401 10 00] | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft] | 18% | |
| 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 | Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof | 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 [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts | 18% | |
| 9405 | Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof. | 18% | |
| 9406 | Prefabricated buildings | 18% | |
| 9503 | Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) | 18% | |
| 9504 | Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc.] | 18% | |
| 9505 | Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes | 18% | |
| 9506 | Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools other than sports goods | 18% | |
| 9508 | Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres | 18% | |
| 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 | 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% | |
| 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% | |
| 9604 00 00 | Hand sieves and hand riddles | 18% | |
| 9605 | Travel sets for personal toilet, sewing or shoe or clothes cleaning | 18% | |
| 9608 | Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 | 18% | |
| 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 | 18% | |
| 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 or wicks | 18% | |
| 9616 | Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations | 18% | |
| 9617 | Vacuum flasks and other vacuum vessels, Complete; parts thereof other than glass inners | 18% | |
| 9618 | Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing | 18% | |
| 9620 00 00 | Monopods, bipods, tripods and similar articles | 18% | |
| 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% | |
| 4011 70 00 | Tyre for tractors | 18% | |
| 4013 90 49 | Tube for tractor tyres | 18% | |
| 8408 20 20 | Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor | 18% | |
| 8413 81 90 | Hydraulic Pumps for Tractors | 18% | |
| 8708 10 10 | Bumpers and parts thereof for tractors | 18% | |
| 8708 30 00 | Brakes assembly and its parts thereof for tractors | 18% | |
| 8708 40 00 | Gear boxes and parts thereof for tractors | 18% | |
| 8708 50 00 | Transaxles and its parts thereof for tractors | 18% | |
| 8708 70 00 | Road wheels and parts and accessories thereof for tractors | 18% | |
| 8708 91 00 | (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof | 18% | |
| 8708 92 00 | Silencer assembly for tractors and parts thereof | 18% | |
| 8708 93 00 | Clutch assembly and its parts thereof for tractors | 18% | |
| 8708 94 00 | Steering wheels and its parts thereof for tractor | 18% | |
| 8708 99 00 | Hydraulic and its parts thereof for tractors | 18% | |
| 8708 99 00 | Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors” | 18% | |
| Any Chapter | Permanent transfer of Intellectual Property (IP) right | 18% | |
| Any Chapter | Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. _, dated 29th March, 2019 Explanation. For the purpose of this entry,– (i) the term “promoter” shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (ii) “project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP). (iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (iv) “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP. (v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification | 18% | |
| Any Chapter | Goods which are not specified in Schedule I, II, IV, V or VI | 18% | |
| 1703 | Molasses | 28% | |
| 2106 90 20 | Pan masala | 28% | |
| 2202 10 | All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured | 28% | |
| 2202 99 90 | Caffeinated Beverages | 28% | |
| 2202 | Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice | 28% | |
| 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% | |
| 2404 11 00 | Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion | 28% | |
| 2404 19 00 | Products containing tobacco or nicotine substitutes and intended for inhalation without combustion | 28% | |
| 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% | |
| 4011 | New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; [rear tractor tyres; and of a kind used on aircraft] | 28% | |
| 8407 | Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines | 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% | |
| 8413 | Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30] | 28% | |
| 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% | |
| 8422 | Dish washing machines, household [8422 11 00] and other [8422 19 00] | 28% | |
| 8507 | Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithiumion battery and other Lithium-ion accumulators including Lithium-ion power banks | 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% | |
| 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 32 inches , set top box for television and Television set (including LCD and LED television) of screen size not exceeding 32 inches | 28% | |
| 8701 | Road tractors for semi-trailers of engine capacity more than 1800 cc] | 28% | |
| 8702 | Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels] | 28% | |
| 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 | Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] | 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 | Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] | 28% | |
| 8711 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars | 28% | |
| 8714 | Parts and accessories of vehicles of heading 8711 | 28% | |
| 8802 or 8806 | Aircrafts for personal use | 28% | |
| 8903 | Yachts and other vessels for pleasure or sports; rowing boats and canoes | 28% | |
| 9302 | Revolvers and pistols, other than those of heading 9303 or 9304 | 28% | |
| 9614 | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof | 28% | |
| 9804 | All dutiable articles intended for personal use | 28% | |
| Any chapter | Lottery | 28% | |
| Any Chapter | Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club | 28% | |
| 7101 | Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport | 3% | |
| 7105 | Dust and powder of natural or synthetic precious or semi-precious stones | 3% | |
| 7106 | Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form | 3% | |
| 7107 | Base metals clad with silver, not further worked than semi-manufactured | 3% | |
| 7108 | Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form | 3% | |
| 7109 | Base metals or silver, clad with gold, not further worked than semi- manufactured | 3% | |
| 7110 | Platinum, unwrought or in semi-manufactured forms, or in powder form | 3% | |
| 7111 | Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured | 3% | |
| 7112 | Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. | 3% | |
| 7113 | Articles of jewellery and parts thereof, of precious metal or [of metal clad with precious metal | 3% | |
| 7114 | Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal | 3% | |
| 7115 | Other articles of precious metal or of metal clad with precious metal | 3% | |
| 7116 | Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) | 3% | |
| 7117 | Imitation jewellery [other than bangles of lac/shellac] | 3% | |
| 7118 | Coin | 3% | |
| 7113 11 10 | Silver filigree work | 3% | |
| 7117 | Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland) | 3% | |
| 7102 | Rough diamonds or simply sawn diamonds, industrial or non-industrial | 0.25% | |
| 7103 | precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi- precious stones, temporarily strung for convenience of transport | 0.25% | |
| 7104 | Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped | 0.25% | |
| 7102 | Goods other than those specified against S. No. 1 in Schedule VI | 1.50% | |
| 7104 | Goods other than those specified against S. No. 3 in Schedule VI"; | 1.50% | |
| 0101 | Live asses, mules and hinnies | 0 | |
| 102 | Live bovine animals | 0 | |
| 103 | Live swine | 0 | |
| 104 | Live sheep and goats | 0 | |
| 105 | Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. | 0 | |
| 106 | Other live animal such as Mammals, Birds, Insects | 0 | |
| 201 | Meat of bovine animals, fresh and chilled. | 0 | |
| 0203, 0204, 0205, 0206, 0207, 0208, 209 | All goods, fresh or chilled | 0 | |
| 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 210 | All goods [other than fresh or chilled] other than pre-packaged and labelled. | 0 | |
| 3 | Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods | 0 | |
| falling under Chapter 3 and attracting 5%] | |||
| 301 | Live fish. | 0 | |
| 302 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 | 0 | |
| 0304, 0306, 0307, 308 | All goods, fresh or chilled | 0 | |
| 0303,0304, 0305,0306, 0307,0308,0309 | All goods [other than fresh or chilled] and other than pre-packaged and labelled. | 0 | |
| 401 | 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 | |
| 403 | Curd, Lassi, Butter milk, other than pre-packaged and labelled | 0 | |
| 406 | Chena or paneer, other than pre-packaged and labelled. | 0 | |
| 407 | Birds' eggs, in shell, fresh, preserved or cooked | 0 | |
| 409 | Natural honey, other than pre-packaged and labelled. | 0 | |
| 501 | Human hair, unworked, whether or not washed or scoured; waste of human hair | 0 | |
| 504 | All goods, fresh or chilled | 0 | |
| 504 | All goods [other than fresh or chilled] other than pre-packaged and labelled. | 0 | |
| 506 | 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 90 | All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. | 0 | |
| 511 | Semen including frozen semen | 0 | |
| 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage | 0 | |
| 701 | Potatoes, fresh or chilled. | 0 | |
| 702 | Tomatoes, fresh or chilled. | 0 | |
| 703 | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. | 0 | |
| 704 | Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. | 0 | |
| 705 | Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. | 0 | |
| 706 | Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. | 0 | |
| 707 | Cucumbers and gherkins, fresh or chilled. | 0 | |
| 708 | Leguminous vegetables, shelled or unshelled, fresh or chilled. | 0 | |
| 709 | Other vegetables, fresh or chilled. | 0 | |
| 710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen | 0 | |
| 711 | Vegetables provisionally preserved, but unsuitable in that state for immediate consumption | 0 | |
| 712 | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. | 0 | |
| 713 | “Dried leguminous vegetables, shelled, whether or not skinned or split [Dried leguminous vegetables, shelled, whether or not skinned or split other than pre-packaged and labelled. | 0 | |
| 714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried sago pith. | 0 | |
| 714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than pre-packaged and labelled. | 0 | |
| 8 | Dried makhana, whether or not shelled or peeled other than pre-packaged and labelled. | 0 | |
| 801 | Coconuts, fresh or dried, whether or not shelled or peeled | 0 | |
| 801 | Brazil nuts, fresh, whether or not shelled or peeled | 0 | |
| 802 | Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled | 0 | |
| 803 | Bananas, including plantains, fresh or dried | 0 | |
| 804 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. | 0 | |
| 805 | 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 | |
| 806 | Grapes, fresh | 0 | |
| 807 | Melons (including watermelons) and papaws (papayas), fresh. | 0 | |
| 808 | Apples, pears and quinces, fresh. | 0 | |
| 809 | Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. | 0 | |
| 810 | 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 | |
| 813 | Tamarind dried | 0 | |
| 814 | Peel of citrus fruit or melons (including watermelons), fresh. | 0 | |
| 7, 9 or 10 | All goods of seed quality | 0 | |
| 901 | Coffee beans, not roasted | 0 | |
| 902 | Unprocessed green leaves of tea | 0 | |
| 909 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] | 0 | |
| 0910 11 10 | Fresh ginger, other than in processed form | 0 | |
| 0910 30 10 | Fresh turmeric, other than in processed form | 0 | |
| 1001 | Wheat and meslin other than pre-packaged and labelled. | 0 | |
| 1002 | Rye other than pre-packaged and labelled. | 0 | |
| 1003 | Barley other than pre-packaged and labelled. | 0 | |
| 1004 | Oats other than pre-packaged and labelled. | 0 | |
| 1005 | Maize (corn) other than pre-packaged and labelled. | 0 | |
| 1006 | Rice other than pre-packaged and labelled. | 0 | |
| 1007 | Grain sorghum other than pre-packaged and labelled. | 0 | |
| 1008 | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] other than pre-packaged and labelled. | 0 | |
| 1101 | Wheat or meslin flour other than pre-packaged and labelled. | 0 | |
| 1102 | Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] other than pre-packaged and labelled. | 0 | |
| 1103 | Cereal groats, meal and pellets other than pre-packaged and labelled. | 0 | |
| 1104 | Cereal grains hulled | 0 | |
| 1105 | Flour, powder, flakes, granules or pellets of potatoes other than pre-packaged and labelled. | 0 | |
| 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 pre-packaged and labelled. | 0 | |
| 1106 10 10 | Guar meal | 0 | |
| 12 | All goods of seed quality | 0 | |
| 1201 | Soya beans, whether or not broken, of seed quality. | 0 | |
| 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. | 0 | |
| 1204 | Linseed, whether or not broken, of seed quality. | 0 | |
| 1205 | Rape or colza seeds, whether or not broken, of seed quality. | 0 | |
| 1206 | Sunflower seeds, 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 (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality. | 0 | |
| 1209 | Seeds, fruit and spores, of a kind used for sowing. Explanation: This entry does not cover seeds meant for any use other than sowing. | 0 | |
| 1210 | Hop cones, fresh. | 0 | |
| 1210 10 00 | Hop cones, neither ground nor powdered nor in the form of pellets | 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, fresh or chilled. | 0 | |
| 1212 | Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. | 0 | |
| 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 | |
| 1401 | Sal leaves, siali leaves, sisal leaves, sabai grass | 0 | |
| 1404 90 40 | Betel leaves | 0 | |
| 1404 90 60 | Coconut shell, unworked | 0 | |
| 1404 90 90 | Vegetable materials, for manufacture of jhadoo or broom sticks | 0 | |
| 1701 or 1702 | (i)Jaggery of all types including Cane Jaggery (gur),Palmyra Jaggery, other than pre-packaged and labelled.; (ii) Khandsari Sugar, other than pre-packaged and labelled (iii) Rab, other than pre-packaged and labelled | 0 | |
| 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 other than pre-packaged and labelled. | 0 | |
| 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 | |
| 2009 89 90 | Tender coconut water other than pre-packaged and labelled. | 0 | |
| 2106 | Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. | 0 | |
| 2201 | Water [other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] | 0 | |
| 2201 | Non-alcoholic Toddy, Neera including date and palm neera | 0 | |
| 2301, 2302, 2308, 2309 | Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran] | 0 | |
| [2302 | De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018 | 0 | |
| 2306 | Cotton seed oil cake | 0 | |
| 23,022,309 | Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda”. | 0 | |
| 2501 | Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water | 0 | |
| 26 | Uranium Ore concentrate | 0 | |
| 2716 00 00 | Electrical energy | 0 | |
| 2835 | Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 | 0 | |
| 3002 | Human Blood and its components | 0 | |
| 3006 | All types of contraceptives | 0 | |
| 3101 | All goods and organic manure other than pre-packaged and labelled. | 0 | |
| 3304 | Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta | 0 | |
| 3825 | Municipal waste, sewage sludge, clinical waste | 0 | |
| 3926 | Plastic bangles | 0 | |
| 4014 | Condoms and contraceptives | 0 | |
| 4401 | Firewood or fuel wood | 0 | |
| 4402 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated | 0 | |
| 44 or 68 | Deities made of stone, marble or wood | 0 | |
| 46 | Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope | 0 | |
| 46 | Plates and cups made up of all kinds of leaves/ flowers/bark | 0 | |
| 4802 / 4907 | Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government | 0 | |
| 4817 / 4907 | Postal items, like envelope, Post card etc., sold by Government | 0 | |
| 48 or 4907 or 71 | Rupee notes or coins when sold to Reserve Bank of India or the government of India | 0 | |
| 4901 | Printed books, including Braille books | 0 | |
| 4902 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material | 0 | |
| 4903 | Children's picture, drawing or colouring books | 0 | |
| 4904 | Music, printed or in manuscript, whether or not bound or illustrated | 0 | |
| 4907 | Duty Credit Scrips | 0 | |
| 5001 | Silkworm laying, cocoon | 0 | |
| 5002 | Raw silk | 0 | |
| 5003 | Silk waste | 0 | |
| 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 | |
| 52 | Gandhi Topi | 0 | |
| 52 | Khadi yarn | 0 | |
| 50 to 55 | Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions / outlets | 0 | |
| 5303 | Jute fibres, raw or processed but not spun | 0 | |
| 5305 | Coconut, coir fibre | 0 | |
| 53 | Coir pith compost other than pre-packaged and labelled. | 0 | |
| 63 | Indian National Flag | 0 | |
| 6703 | Human hair, dressed, thinned, bleached or otherwise worked | 0 | |
| 6912 00 40 | Earthen pot and clay lamps | 0 | |
| 69 | Idols made of clay | 0 | |
| 7018 | Glass bangles (except those made from precious metals) | 0 | |
| 7117 | Bangles of lac/shellac | 0 | |
| 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 other than ghamella | 0 | |
| 8445 | Charkha for hand spinning of yarns, including amber charkha | 0 | |
| 8446 | Handloom [weaving machinery] | 0 | |
| 8802 60 00 | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles | 0 | |
| 9021 | Hearing aids | 0 | |
| 92 | Indigenous handmade musical instruments as listed in ANNEXUREII | 0 | |
| 9603 | Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles | 0 | |
| 9609 | Slate pencils and chalk sticks | 0 | |
| 9610 00 00 | Slates | 0 | |
| 96190010 or 96190020 | Sanitary towels (pads) or sanitary napkins; tampons | 0 | |
| 9803 | Passenger baggage | 0 | |
| 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 (vi) Unbranded honey [proposed GST Nil] (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika | 0 | |
| - | Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be. | 0 | |
| - | Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants | 0 | |
| Any Chapter | Parts for manufacture of hearing aids | 0 | |
| Any Chapter except 71 | Rakhi (other than those made of goods falling under Chapter 71) | 0 | |
| Any Chapter | Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause | 0 | |
| 2106 90 20 | Pan-masala | 0.32R per unit | |
| 2202 10 10 | Aerated waters | 12% | |
| 2202 10 20 | Lemonade | 12% | |
| 2202 10 90 | Others | 12% | |
| 2202 99 90 | Caffeinated Beverages | 12% | |
| 2202 | Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice. | 12% | |
| 2401 | Unmanufactured tobacco (without lime tube) – bearing a brand name | 0.36R per unit | |
| 2401 | Unmanufactured tobacco (with lime tube) – bearing a brand name | 0.36R per unit | |
| 2401 30 00 | Tobacco refuse, bearing a brand name | 0.32R per unit | |
| 2402 10 10 | Cigar and cheroots | 21% or Rs. 4170 | |
| 2402 10 10 | Cigarillos | 21% or Rs. 4170 | |
| 2402 20 10 | Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres | 5% + Rs.2076 per | |
| 2402 20 20 | Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres | 5% + | |
| 2402 20 30 | Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres | 5% + Rs.2076 per | |
| 2402 20 40 | Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres | 5% + Rs.2747 per | |
| 2402 20 50 | Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres | 5% + Rs.3668 per | |
| 2402 20 90 | Other cigarettes containing tobacco | 36% + | |
| 2402 90 10 | Cigarettes of tobacco substitutes | Rs.4006 per | |
| 2402 90 20 | Cigarillos of tobacco substitutes | 12.5% or Rs. | |
| 2402 90 90 | Other | 12.5% or Rs. | |
| 2403 11 10 | 'Hookah' or 'gudaku' tobacco bearing a brand name | 0.36R per unit | |
| 2403 11 10 | Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name | 0.12R per unit | |
| 2403 11 90 | Other water pipe smoking tobacco not bearing a brand name. | 0.08R per unit | |
| 2403 19 10 | Smoking mixtures for pipes and cigarettes | 0.69R per unit | |
| 2403 19 90 | Other smoking tobacco bearing a brand name | 0.28R per unit | |
| 2403 19 90 | Other smoking tobacco not bearing a brand name | 0.08R per unit | |
| 2403 91 00 | “Homogenised” or “reconstituted” tobacco, bearing a brand name | 0.36R per unit | |
| 2404 11 00 | “Homogenised” or “reconstituted” tobacco,bearing a brand name | 72% | |
| 2403 99 10 | Chewing tobacco (without lime tube) | 0.56R per unit | |
| 2403 99 10 | Chewing tobacco (with lime tube) | 0.56R per unit | |
| 2403 99 10 | Filter khaini | 0.56R per unit | |
| 2403 99 20 | Preparations containing chewing tobacco | 0.36R per unit | |
| 2403 99 30 | Jarda scented tobacco | 0.56R per unit | |
| 2403 99 40 | Snuff | 0.36R per unit | |
| 2403 99 50 | Preparations containing snuff | 0.36R per unit | |
| 2403 99 60 | Tobacco extracts and essence bearing a brand name | 0.36R per unit | |
| 2403 99 60 | Tobacco extracts and essence not bearing a brand name | 0.36R per unit | |
| 2403 99 70 | Cut tobacco | 0.14R per unit | |
| 2403 99 90 | Pan masala containing tobacco ‘Gutkha’ | 0.61R per unit | |
| 2403 99 90 | All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name | 0.43R per unit | |
| 2403 99 90 | All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name | 0.43R per unit | |
| 2404 11 00, 2404 19 00 | All goods, other than pan masala containing | 96% | |
| 2404 11 00, 2404 19 00 | All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name | 89% | |
| 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal. | Rs.400 per tonne |
|
| 2702 | Lignite, whether or not agglomerated, excluding jet | Rs.400 per | |
| 2703 | Peat (including peat litter), whether or not agglomerated | Rs.400 per | |
| 27 | Coal rejects supplied to a coal washery or by a coal washery, arising out of coal on which compensation cess has been paid and input tax credit thereofhas notbeen availed by any person | Nil | |
| 8702 10, 8702 20, 8702 30, 8702 90 | Motor vehicles for the transport of not more than 13 persons, including the driver, other than the vehicles of the description mentioned in S. No. 50 and 51 | 15% | |
| 87 | All old and used motor vehicles Explanation: Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles | Nil | |
| 87 | Fuel Cell Motor Vehicles | Nil | |
| 8702 or 8703 | Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles | NIL | |
| 8703 10 10, 8703 80 | Electrically operated vehicles, including three wheeled electric motor vehicles. | NIL | |
| 8703 | Three wheeled vehicles | NIL | |
| 8703 | Following motor vehicles of length not exceeding 4000 mm, namely: - (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200 cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that 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 shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department | NIL | |
| 8703 40, 8703 60 | Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm (d) Motor vehicles other than those mentioned at (a), (b) and (c) above. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. | NIL NIL NIL 15% |
|
| 8703 50, 8703 70 | Following Vehicles, with both compression- ignition internal combustion piston engine [diesel- or semi diesel] and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm (d) Motor vehicles other than those mentioned at (a), (b) and (c) above. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. | NIL NIL NIL 15% |
|
| 8703 | Hydrogen vehicles based on fuel cell tech and of length not exceeding 4000 mm. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. | NIL | |
| 8702, 8703 21 or 8703 22 | Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. | 1% | |
| 8702, 8703 31 | Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. | 3% | |
| [8703 | Motor vehicles of engine capacity not exceeding 1500 cc | 17% | |
| 8703 | Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at S. No 52B | 20% | |
| 8703 | Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. - For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above. | 22% | |
| 8711 | Motorcycles of engine capacity exceeding 350 cc. | 3% | |
| 8802 or 8806 | Other aircraft (for example, helicopters, aeroplanes), for personal use. | 3% | |
| 8903 | Yacht and other vessels for pleasure or sports | 3% |
| Chapter, Section or Heading | Description of Service | GST Rate(%) |
|---|---|---|
| Heading 9954 (Construction services) | (i) Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (herein after referred to as RREP) which commences on or after 1 st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) | 1.5 |
| Heading 9954 (Construction services) | (ia) Construction of residential apartments other than affordable residential apartments by a promoter in an RREP which commences on or after 1 st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) | 7.5 |
| Heading 9954 (Construction services) | (ib) Construction of commercial apartments (shops, offices, godowns etc.) by a promoter in an RREP which commences on or after 1 st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) | 7.5 |
| Heading 9954 (Construction services) | (ic) Construction of affordable residential apartments by a promoter in a Real Estate Project (herein after referred to as REP) other than RREP, which commences on or after 1 st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) | 1.5 |
| Heading 9954 (Construction services) | (id) Construction of residential apartments other than affordable residential apartments by a promoter in a REP other than a RREP which commences on or after 1 st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) | 7.5 |
| Heading 9954 (Construction services) | (ie) Construction of an apartment in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub- item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table, in respect of which the promoter has exercised option to pay integrated tax on construction of apartments at the rates as specified for this item. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) | 12 |
| Heading 9954 (Construction services) | (if) Construction of a complex, building, civil structure or a part thereof, including,- (i) commercial apartments (shops, offices,godowns etc.) by a promoter in a REP other than RREP, (ii) residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay integrated tax on construction of apartments at the rates as specified for this item in the manner prescribed herein, but excluding supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) above intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. Explanation. -For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) in column (3) shall attract integrated tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry. (Provisions of paragraph 2 of this notification shall apply for valuation of this service | 18 |
| Heading 9954 (Construction services) | (vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, [Union territory or a local authority]37. | 12 |
| Heading 9954 (Construction services) | (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. | 12 |
| Heading 9954 (Construction services) | (x) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, Union territory or a local authority | 12 |
| Heading 9954 (Construction services) | (xi) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. | 5 |
| Heading 9954 (Construction services) | (xii) Construction services other than (i), (ia), (ib), (ic), (id), (ie), (if), (vii), (viii), (x) and (xi) above. Explanation. - For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id), (ie) and (if) in column (3) shall attract integrated tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry. | 18 |
| Heading 9961 | Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes: – Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission’ – Services of electronic whole sale agents and brokers, – Services of whole sale auctioning houses. | 18 |
| Heading 9962 | Services in retail trade. Explanation- This service does not include sale or purchase of goods | 18 |
| Heading 9963 (Accommodation, food and beverage services) | (i) Supply of “hotel accommodation” having value of supply of a unit of accommodation less than or equal to seven thousand five hundred rupees per unit per day or equivalent. | 12 |
| Heading 9963 (Accommodation, food and beverage services) | (ii) Supply of ‘restaurant service’ other than at ‘specified premises’ | 5 |
| Heading 9963 (Accommodation, food and beverage services) | (iii) Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. | 5 |
| Heading 9963 (Accommodation, food and beverage services) | (iv) Supply of ‘outdoor catering’, at premises other than ‘specified premises’ provided by any person other than- (a) suppliers providing ‘hotel accommodation’ at ‘specified premises’, or (b) suppliers located in ‘specified premises’. | 5 |
| Heading 9963 (Accommodation, food and beverage services) | (v) Composite supply of “outdoor catering‟ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than “specified premises” provided by any person other than- (a) suppliers providing “hotel accommodation” at “specified premises”, or (b) suppliers located in „specified premises‟. | 5 |
| Heading 9963 (Accommodation, food and beverage services) | (vi) Accommodation, food and beverage services other than (i) to (v) above Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry. (b) This entry covers supply of ‘restaurant service’ at ‘specified premises’ (c) This entry covers supply of ‘hotel accommodation’ having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. (d) This entry covers supply of ‘outdoor catering’, provided by suppliers providing ‘hotel accommodation’ at ‘specified premises’, or suppliers located in ‘specified premises’. (e) This entry covers composite supply of ‘outdoor catering’ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) provided by suppliers providing ‘hotel accommodation’ at ‘specified premises’, or suppliers located in ‘specified premises’. | 18 |
| Heading 9964 (Passenger transport services) | (i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. | 5 |
| Heading 9964 (Passenger transport services) | (ii) Transport of passengers, with or without accompanied belongings by- (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage; (c) radio taxi. Explanation.- (a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) “stage carriage” has the meaning assigned o it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; (c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). | 5 |
| Heading 9964 (Passenger transport services) | (iii) Transport of passengers, with or without accompanied belongings, by air in economy class. | 5 |
| Heading 9964 (Passenger transport services) | (iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation. | 5 |
| Heading 9964 (Passenger transport services) | (iva) Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement. | 5 |
| Heading 9964 (Passenger transport services) | (v) Transport of passengers by air, with or without accompanied belongings, in other than economy class. | 12 |
| Heading 9964 (Passenger transport services) | (vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. | 5 |
| Heading 9964 (Passenger transport services) | “(via) Transport of passengers, with or without accompanied belongings, by ropeways. | 5 |
| Heading 9964 (Passenger transport services) | (vii) Passenger transport services other than (i), (ii), (iii), (iv), (iva), (v), (vi) and (via) above. | 18 |
| Heading 9965 (Goods transport services) | (i) Transport of goods by rail (other than services specified at item no. (iv)). | 5 |
| Heading 9965 (Goods transport services) | (ii) Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India. | 5 |
| Heading 9965 (Goods transport services) | (iii) Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,- | |
| Heading 9965 (Goods transport services) | (a) GTA does not exercise the option to itself pay GST on the services supplied by it; | 5 |
| Heading 9965 (Goods transport services) | (b) GTA exercises the option to itself pay GST on services supplied by it. | 5 or 12 |
| Heading 9965 (Goods transport services) | 12 | |
| Heading 9965 (Goods transport services) | (v) Transportation of [natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel]59 through pipeline | 5 |
| Heading 9965 (Goods transport services) | (vi) Multimodal transportation of goods. Explanation 1.- (a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter; (b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea; (c) “multimodal transporter” means a person who,- (A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract. Explanation 2.- Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India. | 12 |
| Heading 9965 (Goods transport services) | (via) Transport of goods by ropeways. | 5 |
| Heading 9965 (Goods transport services) | (vii) Goods transport services other than (i), (ii), (iii), (iv), (v), (vi) and (via) above. | 18 |
| Heading 9966 Rental services of transport vehicles [with operators] | (i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. | 5 |
| Heading 9966 Rental services of transport vehicles [with operators] | (ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient. | 12 |
| Heading 9966 Rental services of transport vehicles [with operators] | [(ii) Time charter of vessels for transport of goods. | 5 |
| Heading 9966 Rental services of transport vehicles [with operators] | (iii) Rental services of transport vehicles with operators, other than (i), (ia) and (ii) above. | 18 |
| Heading 9967 (Supporting services in transport) | Supporting services in transport. Explanation: This entry does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965. | 18 |
| Heading 9968 | Postal and courier services. | 18 |
| Heading 9969 | Electricity, gas, water and other distribution services. | 18 |
| Heading 9971 (Financial and related services) | (ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. | Same rate of integrated tax as on supply of like goods involving transfer of title in goods |
| Heading 9971 (Financial and related services) | (iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. | Same rate of integrated tax as on supply of like goods involving transfer of title in goods |
| Heading 9971 (Financial and related services) | (v) Leasing of motor vehicles purchased and leased prior to 1st July 2017; | 65 percent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. |
| Heading 9971 (Financial and related services) | (vi) Service of third party insurance of “goods carriage” | 12 |
| Heading 9971 (Financial and related services) | (vii) Financial and related services other than (ii), (iii) , (v), and (vi) above. | 18 |
| Heading 9972 | (i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land. | Nil |
| Heading 9972 | (ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats etc. specified in the entry in column (3) against serial number 3, at item [(i) (ia), (ib), (ic), (id), (ie) and (if)]78. Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. | Nil |
| Heading 9972 | (iii) Real estate services other than (i) and (ii) above. | 18 |
| Heading 9973 (Leasing or rental services without operator) | (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. | 18 |
| Heading 9973 (Leasing or rental services without operator) | (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. | Same rate of integrated tax as on supply of like goods involving transfer of title in goods |
| Heading 9973 (Leasing or rental services without operator) | (iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. | Same rate of integrated tax as on supply of like goods involving transfer of title in goods |
| Heading 9973 (Leasing or rental services without operator) | (vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017; | 65 percent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. |
| Heading 9973 (Leasing or rental services without operator) | {(viia) Leasing or renting of goods | Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. |
| Heading 9973 | (viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above. | 18 |
| Heading 9981 | Research and development services. | 18 |
| Heading 9982 | Legal and accounting services. | 18 |
| Heading 9983 (Other professional, technical and business services) | (i) Selling of space for advertisement in print media. | 5 |
| Heading 9983 (Other professional, technical and business services) | (ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both | 12 |
| Heading 9983 (Other professional, technical and business services) | (ii) Other professional, technical and business services other than [(i) and (ia) above and serial number 38 below | 18 |
| Heading 9984 (Telecommuni cations, broadcasting and information supply services) | (i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, “e-books” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. | 5 |
| Heading 9984 (Telecommuni cations, broadcasting and information supply services) | (ii) Telecommunications, broadcasting and information supply services other than (i) above. | 18 |
| Heading 9985 (Support services) | (i) Supply of tour operators services. Explanation.- "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. | 5 |
| Heading 9985 (Support services) | (ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. | 5 |
| Heading 9985 (Support services) | (iii) Support services other than (i) and (ii) above | 18 |
| Heading 9986 [(Support services to agriculture, hunting, forestry, fishing, mining and utilities)]96 | (i) Support services to agriculture, forestry, fishing, animal husbandry. Explanation. - Support services to agriculture, forestry, fishing, animal husbandry mean - (i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of— (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. [(h) services by way of fumigation in a warehouse of agricultural produce.]97 (ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. (iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. | Nil |
| Heading 9986 [(Support services to agriculture, hunting, forestry, fishing, mining and utilities)]96 | (ii) [Support services to]98 exploration, mining or drilling of petroleum crude or natural gas or both. | 12 |
| Heading 9986 [(Support services to agriculture, hunting, forestry, fishing, mining, and utilities)]96 | (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. | 18 |
| Heading 9987 | (i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017 | 5 |
| Heading 9987 | (ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. | 5 |
| Heading 9987 | (ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. | 5 |
| Heading 9987 | (ii) Maintenance, repair and installation (except construction) services, other than (i) [,(ia) and (ib)]103 above [and serial number 38 below]104. | 18 |
| Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | (i) Services by way of job work in relation to- (a) Printing of newspapers; (b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) (c) all products [other than diamonds]108 falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (d) Printing of books (including Braille books), journals and periodicals; (da) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil; (g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter; (i) manufacture of handicraft goods. Explanation.- The expression “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time | 5 |
| Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | (ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent. | 12 |
| Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | [(ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); | 1.5 |
| Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | (ic) Services by way of job work in relation to bus body building; “Explanation- For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.” | 18 |
| Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | (ica) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption | 18 |
| Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | (id) Services by way of job work other than “(i), (ia), (ib), (ic) and (ica) above; | 12 |
| Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | [(ii) Services by way of any treatment or process on goods 5 - 6 belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. (c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil. | 5 |
| Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | (iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent. | 12 |
| Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | (iii) Tailoring services. | 5 |
| Heading 9988 | (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii) above. | 18 |
| Heading 9989 | Other manufacturing services; publishing, printing and reproduction services; material recovery services | 18 |
| Heading 9991 | Public administration and other services provided to the community as a whole; compulsory social security services. | 18 |
| Heading 9992 | Education services. | 18 |
| Heading 9993 | Human health and social care services. | 18 |
| Heading 9993 | Services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services. | 5 |
| Heading 9994 | (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. | 12 |
| Heading 9994 | (ia) Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment. | 12 |
| Heading 9994 | (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) & (ia) above. | 18 |
| Heading 9995 | Services of membership organisations. | 18 |
| Heading 9996 (Recreational, cultural and sporting services) | (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama [or planetarium]130. | 18 |
| Heading 9996 (Recreational, cultural and sporting services) | (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. | 12 |
| Heading 9996 (Recreational, cultural and sporting services) | [(iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. | 18 |
| Heading 9996 (Recreational, cultural and sporting services) | [(iii) Services by way of admission to; (a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or (b) ballet, - other than any place covered by (iiia) below | 18 |
| Heading 9996 (Recreational, cultural and sporting services) | (iiia) Services by way of admission to (a) casinos or race clubs or any place having casinos or race clubs or (b) sporting events like Indian Premier League. | 28 |
| Heading 9996 (Recreational, cultural and sporting services) | (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. | 28 |
| Heading 9996 (Recreational, cultural and sporting services) | (v) Gambling. | 28 |
| Heading 9996 (Recreational, cultural and sporting services) | (vi) Recreational, cultural and sporting services other than (i), (ii), [(iia)]134 (iii), [(iiia),]135 (iv) and (v) above. | 18 |
| Heading 9997 | Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). | 18 |
| Heading 9998 | Domestic services. | 18 |
| Heading 9999 | Services provided by extra territorial organisations and bodies. | 18 |
| Heading 9954 or 9983 or 9987 | Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, - (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) Ocean waves/tidal waves energy devices/plants Explanation:- This entry shall be read in conjunction with serial number *** [201A of Schedule II]136 of the notification No. 1/2017- Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 673(E) dated 28th June, 2017. | 18 |
| Heading 9954 | Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana. | Nil |
| Heading 9954 | Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use. | Nil |
| Heading 9954 | Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex. | Nil |
| Heading 9961 or | Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against | Nil |
| Heading 9962 | consideration in the form of commission or margin. | |
| Heading 9961 | Services provided by an intermediary when location of both supplier and recipient of goods is outside the taxable territory. | Nil |
| Heading 9963 or | Services by way of renting of residential dwelling for use as residence except where the residential dwelling is rented to a registered person. Explanation. - For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, – | Nil |
| Heading 9972 | (i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and (ii) such renting is on his own account and not that of the proprietorship concern. | |
| Heading 9963 or | Services by a person by way of- | Nil |
| Heading 9972 or | (a) conduct of any religious ceremony; | |
| Heading 9995 or any other Heading of Section 9 | (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA [or 12AB ] 30 of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are one thousand rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month. | |
| Heading 9964 | Transport of passengers, with or without accompanied belongings, by – (a) air in economy class, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; (b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than air- conditioned stage carriage. Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017). | Nil |
| Heading 9964 | Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: Provided that nothing contained in this entry shall apply on or after the expiry of a period of three years from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation. | Nil |
| Heading 9964 | Service of transportation of passengers, with or without accompanied belongings, by— (a) railways in a class other than— (i) first class; or (ii) an air-conditioned coach; (b) metro, monorail or tramway; (c) inland waterways; (d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and (e) metered cabs or auto rickshaws (including e-rickshaws). Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017). | Nil |
| Heading 9965 | Services by way of transportation of goods-(a) by road except the services of— (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways. | Nil |
| Heading 9965 | Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. | Nil |
| Heading 9965 | Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. | Nil |
| Heading 9965 | Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. | Nil |
| Heading 9965 | Satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited. | Nil |
| Heading 9965 | Services by way of transportation by rail or a vessel from one place in India to another of the following goods – (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure. | Nil |
| Heading 9965 or | Services provided by a goods transport agency, by way of transport in a goods carriage of - | Nil |
| Heading 9967 | (a) agricultural produce; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. | |
| Heading 9965 or | Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: - | Nil |
| Heading 9967 | (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. | |
| Heading 9965 or | Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to, - | Nil |
| Heading 9967 | (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services. | |
| Heading 9966 or | Services by way of giving on hire – | Nil |
| Heading 9973 | (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or Explanation.- For the purposes of this entry, “Electrically operated vehicle” means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle. (b) to a goods transport agency, a means of transportation of goods; (c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent. | |
| Heading 9967 | Service by way of access to a road or a bridge on payment of toll charges. | Nil |
| Heading 9967 or | Services by way of loading, unloading, packing, storage or warehousing of rice. | Nil |
| Heading 9985 | ||
| Heading 9967 or | Services by way of warehousing of minor forest produce. | Nil |
| Heading 9985 | ||
| Heading 9967 or | “Services by way of storage or warehousing of cereals, pulses, fruits and vegetables.”; | Nil |
| Heading 9985 | ||
| Chapter 9968 | Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams). | Nil |
| Heading 9969 | Transmission or distribution of electricity by an electricity transmission or distribution utility. | Nil |
| Heading 9971 | Services by way of— | Nil |
| (a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services); (b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers. | ||
| Heading 9971 | Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY). | Nil |
| Heading 9971 or | Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013). | Nil |
| Heading 9991 | ||
| Heading 9971 or | Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government. | Nil |
| Heading 9991 | ||
| Heading 9971 or | Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government. | Nil |
| Heading 9991 | ||
| Heading 9971 or | Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force. | Nil |
| Heading 9991 | ||
| Heading 9971 or | Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (34 of 1948). | Nil |
| Heading 9991 | ||
| Heading 9971 | Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952). | Nil |
| Heading 9971 | Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948). | Nil |
| or Heading 9991 | ||
| Heading 9971 | Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee. | Nil |
| or Heading 9991 | ||
| Heading 9971 | Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service. | Nil |
| Explanation.— For the purposes of this entry, “acquiring bank” means any banking company, financial institution including non- banking financial company or any other person, who makes the payment to any person who accepts such card. | ||
| Heading 9971 | Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings (PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the [banking | Nil |
| companies and]59 financial institutions. | ||
| Heading 9971 or | Services of general insurance business provided under following schemes – | Nil |
| Heading 9991 | (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) premia collected on export credit insurance; (h) [Restructured Weather Based Crop Insurance Scheme (RWCIS)]61, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) [Pradhan Mantri Fasal BimaYojana (PMFBY);]62 (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha BimaYojna; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999). (r) Bangla Shasya Bima | |
| Heading 9971 or | Services of life insurance business provided under following schemes- | Nil |
| Heading 9991 | (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of [two lakhs]64 rupees; (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana. | |
| Heading 9971 or | Services by way of reinsurance of the insurance schemes specified in serial numbers 36 or 37 or 41 | Nil |
| Heading 9991 | ||
| Heading 9971 or | Services by way of collection of contribution under the Atal Pension Yojana. | Nil |
| Heading 9991 | ||
| Heading 9971 or | Services by way of collection of contribution under any pension scheme of the State Governments. | Nil |
| Heading 9991 | ||
| Heading 9971 or | Services by the following persons inrespective capacities – | Nil |
| Heading 9985 | (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area. | |
| Heading 9971 | Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under regulation 3 of the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. | Nil |
| Heading 9971 or | Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. | Nil |
| Heading 9991 | ||
| Heading 9971 | Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves. | Nil |
| Heading 9972 | Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 20 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area. Explanation.- For the purpose of this exemption, the Central Government, State Government or Union territory shall have 20 per cent. or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory. | Nil |
| Heading 9972 | Service by way of transfer of development rights (herein refer TDR) or Floor Space Index (FSI) (including additional FSI) on or after 1st April, 2019 for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under: [GST payable on TDR or FSI (including additional FSI) or both for construction of the project] x (carpet area of the residential apartments in the project ÷ Total carpet area of the residential and commercial apartments in the project ) | Nil |
| Heading 9972 | Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more, on or after 01.04.2019, for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under: GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the project] x (carpet area of the residential apartments in the project ÷ Total carpet area of the residential and commercial apartments in the project). | Nil |
| Heading 9973 or | Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period | Nil |
| Heading 9991 | prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. | |
| Heading 9981 | Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:- (a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and (b) a period of three years has not elapsed from the date of entering into an agreement as an incubate. | Nil |
| Heading 9982 or | Services provided by- | Nil |
| Heading 9991 | (a) an arbitral tribunal to – (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to [such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) (iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to- (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or (iii) a business entity with an aggregate turnover up to [such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) (iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to [such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) (iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity. | |
| Heading 9983 | Services by a veterinary clinic in relation to health care of animals or birds. | Nil |
| Heading 9983 or | Services provided by the Central Government, State Government, Union territory or local authority by way of- | Nil |
| Heading 9991 | (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force. | |
| Heading 9983 or any other Heading of Chapter 99 | Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India. | Nil |
| Heading 9984 | Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India. | Nil |
| Heading 9984 | Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material. | Nil |
| Heading 9985 | Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India. | Nil |
| Heading 9985 | Services by an organiser to any person in respect of a business exhibition held outside India. | Nil |
| Heading 9985 | Tour operator service, which is performed partly in India and partly outside India, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator service which is performed outside India: Provided that value of the tour operator service performed outside India shall be such proportion of the total consideration charged for the entire tour which is equal to the proportion which the number of days for which the tour is performed outside India has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less: Provided further that in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day. Explanation. - “foreign tourist” means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes. Illustrations: A tour operator provides a tour operator service to a foreign tourist as follows: - (a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.40, 000/- (=Rs.1, 00, 000/- x 2/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.40, 000/-(i.e., Taxable value: Rs.60, 000/-); (b) 2 days in India, 3 nights in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.60, 000(=Rs.1, 00, 000/- x 3/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-); (c) 2.5 days in India, 3 days in Nepal; Consideration charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.54,545 (=Rs.1, 00, 000/- x 3/5.5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-). | Nil |
| Heading 9985 | Services by way of sponsorship of sporting events organised - (a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (c) by the Central Civil Services Cultural and Sports Board; (d) as part of national games, by the Indian Olympic Association; or (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme. | Nil |
| Heading 9986 | Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of— (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce; | Nil |
| Heading 9986 | Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. | Nil |
| Heading 9986 | Services by way of artificial insemination of livestock (other than horses). | Nil |
| Heading 9988 or any other Heading of Section 8 and Section 9 | Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. | Nil |
| Heading 9988 or Heading 9992 | Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination. | Nil |
| Heading 9999 | Services by a foreign diplomatic mission located in India. | Nil |
| Heading 9991 | Services by a specified organisation in respect of a religious pilgrimage facilitated by the Government of India, under bilateral arrangement. | Nil |
| Heading 9991 | Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate. | Nil |
| Heading 9991 | Services by way of granting National Permit to a goods carriage to operate through-out India / contiguous States. | Nil |
| Heading 9991 or Heading 9997 | Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract. | Nil |
| Heading 9991 | Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products. | Nil |
| Heading 9991 or | Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or | Nil |
| Heading 9973 | local authority before the 1st April,2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource. | |
| Heading 9991 | Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges. | Nil |
| Heading 9991 | Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). | Nil |
| Heading 9991 or any other Heading | Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation.- “mining lease holder” means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub- section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957. | Nil |
| Heading 9992 or | Services provided - | Nil |
| Heading 9963 | (a) by an educational institution to its students, faculty and staff; (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or house- keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; (v) supply of online educational journals or periodicals; Provided that nothing contained in [sub-items (i), (ii) and (iii) of item (b) shall apply to an educational institution other than an institution providing services by way of pre- school education and education up to higher secondary school or equivalent. Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course. | |
| Heading 9992 or | Services provided to a recognised sports body by- | Nil |
| Heading 9996 | (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body. | |
| Heading 9992 or | Any services provided by, _ | Nil |
| Heading 9983 or | (a) the National Skill Development Corporation set up by the Government of India; | |
| Heading 9991 | (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation. | |
| Heading 9983 or Heading 9985 or Heading 9992 | Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. | Nil |
| Heading 9992 | Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training. | Nil |
| Heading 9992 | Services provided to the Central Government, State Government, Union territory administration under any training programme for which 75% or more of the total expenditure is borne by the Central Government, State Government, Union territory administration. | Nil |
| Heading 9993 | Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services. (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. | Nil |
| Heading 9993 | Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA or 12AB of the Income-tax Act, 1961 (43 of 1961). | Nil |
| Heading 9994 | Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. | Nil |
| Heading 9995 | Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution – (a) as a trade union; (b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or (c) up to an amount of [seven thousand five hundred]100 rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex. | Nil |
| Heading 9995 | Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,- (i) activities relating to the welfare of industrial or agricultural labour or farmer; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year. | Nil |
| Heading 9996 | Services by an artist by way of a performance in folk or classical art forms of- (a) music, or (b) dance, or (c) theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador. | Nil |
| Heading 9996 | Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. | Nil |
| Heading 9996 | Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force. | Nil |
| Heading 9996 | Services by way of training or coaching in- (a) recreational activities relating to arts or culture, by an individual, or (b) sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act.”; | Nil |
| Heading 9996 | Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event; (d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than Rs 500 per person. | Nil |
Disclaimer: The above is not a complete or exhaustive list of items under exemptions or attracting concessional rates under GST. Some of the items also attract Cess in addition to GST at the applicable rates. For complete details, notifications and other information available on Tax information portal (https://taxinformation.cbic.gov.in/) may please be referred to.
Understanding GST rates on goods and services helps you stay tax-compliant and make smart business decisions. If you’re looking for hassle-free GST registration services in India, E Accountax Manager is here to help. We simplify taxes so you can focus on growing your business without any stress or confusion.
We care about small businesses. Our team explains everything in simple terms and guides you at every step. We also offer Virtual CFO services for MSMEs, so you can manage your accounts and grow faster. Choose us for expert support that feels more like a friend than a consultant.
*Wait after entering details; you’ll be redirected to book an appointment.
CA Ankit Agarwal is a seasoned GST expert, dedicated to sharing in-depth knowledge on GST laws, tax compliance, and business regulations, helping businesses and individuals navigate India’s evolving taxation landscape with ease.
Latest GST Rates in India for Goods & Services Understanding the latest GST rates is essential for businesses and consumers alike. The …
How to Start One Person Company in India? Thinking of starting your own business, but don’t want partners? A One Person Company …
Difference Between Private Limited & Public Limited Company A Private Limited Company is a type of business that’s owned by a small …
Documents Required for Shop Act Registration in Rajasthan If you are running any business — like a shop, office, café, or even …
TDS on Benefit or Perquisite in Respect of Business or Profession (Section 194R) [As per Circular No. 12 of 2022]Need to Introduce …
Section 194O: TDS on E-Commerce Transactions – Applicability, Exemptions & Circular Updates With the rise of e-commerce platforms like Flipkart, Meesho, and …
Section 43B(h) – Sum Payable to MSE Tax Impact on Payment to MSE [Amendment in Section 43B(h)]Income of Business and ProfessionObjective: To …
Income Tax Penalties & Prosecutions | List of Income Tax Sections Navigating India’s income tax laws is crucial for individuals and businesses …
Taxability of Gift Under Income Tax Act 1961 Gift tax in India applies to individuals receiving gifts in cash, property, or specified …
E-Filing of Income Tax Returns (ITR) Filing your income tax return is an essential responsibility for every taxpayer. It not only ensures …