GST Rates

CHAPTER 44
GST Rates
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Fixation of GST rates is an important factors in implementation of GST. GST rates
are based on revenue neutral rates meaning thereby the effective impact must
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not be increased. The GST Council has decided to keep the upper cap higher at
20% so that in future in case of need to hike tax rate, there is no need to approach
Parliament for a nod and the GST Council can raise it. This means the central GST
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and state GST can be up to 20% each, leaving the scope for a maximum levy at 40
per cent. The officials said “The 4-tier rate structure that has been decided will hold
for now. By keeping the upper cap at 20%, we are just keeping an enabling provision
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which the Council can exercise at a later date after deliberation”.

The final schedule of rates are covered under Notification 01/2017 and
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11/2017-Central Tax (Rate), Dated: June 28, 2017 (As amended)

Schedules Rates
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Schedule I 5%
Schedule II 12%
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Schedule III 18%

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Schedule IV 28%
Schedule V 3%
Schedule VI 0.25%
Notification 41/2017-IGST(R) dated 23-10-2017 specifies the rate for merchant
exporter to be 0.1% subject to various conditions specified therein (Similar
Notification No. 40/2017-CT(R) under CGST and in respective states as well.
The GST rates has been amended many times. The complete list of notifications
are tabulated below. Further, the effective rate list has also been specified in this
| 1615
Complete Analysis on GST
chapter to give the ready reference approach to the readers to know the amended
rates along with the complete list
CGST Rate No- Original Notification
tification ap- Notification No. 1/2017-Central Tax (Rate), dated
plicable for 28-06-2017
Goods (These Amending Notifications
are for CGST Corrigendum dated 30-06-2017 issued in F.No. 354/117/
and would also 2017-TRU
apply for IGST,
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Notification No. 18/2017-Central Tax (Rate), dated 30-06-2017
UTGST as well
Corrigendum dated 12-07-2017 issued in F.No.354/117/
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as SGST. IGST
2017-TRU
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rates would be
double of these Corrigendum dated 27-07-2017 issued in F.No.354/117/
2017-TRU.
rates.)
Notification No. 19/2017-Central Tax (Rate), dated 18-8-
2017.
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2017.
Notification No. 34/2017-Central Tax (Rate),
dated 13-10-2017.
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dated 14-11-2017.
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Notification No. 18/2018-Central Tax (Rate), dated
26-07-2018.
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31-12-2018
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29-03-2019.
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31-07-2019
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CGST Rate Noti- Original Notification

fication appli- Notification No. 11/2017 - Central Tax (Rate), dated the 28th
cable for Ser- June, 2017
vices. (These Amending Notifications
are for CGST Notification No. 20/2017-Central Tax (Rate), dated
and would also 22-08-2017
apply for IGST,
UTGST as well 2017.
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Chapter 44: GST Rates
as SGST. IGST Notification No. 31/2017-Central Tax (Rate), dated

rates would be 13-10-2017.
double of these Notification No. 46/2017-Central Tax (Rate), dated
rates.) 14-11-2017.
26-07-2018
26-07-2018
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31-12-2018
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31-12-2018
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29-03-2019
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10-05-2019
Compensation Original Notification:
Cess Rate Noti- Notification No. 1/2017-Compensation Cess (Rate), dated
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fication appli- 28-06-2017

cable for Goods Amending Notifications:
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Corrigendum issued in F.No.354/117/2017-TRU, dated

30-06-2017
Notification No. 3/2017-Compensation Cess (Rate), dated
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18-07-2017.
11-09-2017.
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25-01-2018
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26-07-2018
Compensation Original Notification:
Cess Rate Noti- Notification No. 2/2017-Compensation Cess (Rate), dated
fication appli- 28-06-2017
cable for Ser- Amending Notifications:
vices. Corrigendum in F.No.334/1/2017-TRU, dated 01-07-2017
13-10-2017.
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37th GST Council Meeting on 20th Sept’ 19

As per the 37th Council meet, the rates and exemptions has been revised on Goods
as well as services. These changes can be seen in the chapter “Latest GST Council
Meeting and Updates” under Volume III.
Notification No. 41/2017--Integrated Tax (Rate)

Notifications for Merchant Exporter
23rd October, 2017
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In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated
Goods and Services Tax Act, 2017 (13 of 2017), (hereafter in this notification
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referred to as “the said Act”), the Central Government, on being satisfied that
it is necessary in the public interest so to do, on the recommendations of the
Council, hereby exempts the inter-State supply of taxable goods (hereafter in this
notification referred to as “the said goods”) by a registered supplier to a registered
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recipient for export, from so much of the integrated tax leviable thereon under
section 5 of the Integrated Good and Services Tax Act, 2017 (13 of 2017), as is in
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excess of the amount calculated at the rate of 0.1 per cent., subject to fulfilment of
the following conditions, namely: -
(i) the registered supplier shall supply the goods to the registered recipient on
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a tax invoice;
(ii) the registered recipient shall export the said goods within a period of ninety
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days from the date of issue of a tax invoice by the registered supplier;
(iii) the registered recipient shall indicate the Goods and Services Tax
Identification Number of the registered supplier and the tax invoice
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number issued by the registered supplier in respect of the said goods in the
shipping bill or bill of export, as the case may be;
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(iv) the registered recipient shall be registered with an Export Promotion

Council or a Commodity Board recognised by the Department of Commerce;
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(v) the registered recipient shall place an order on registered supplier for
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procuring goods at concessional rate and a copy of the same shall also be
provided to the jurisdictional tax officer of the registered supplier;
(vi) the registered recipient shall move the said goods from place of registered
supplier –
(a) directly to the Port, Inland Container Deport, Airport or Land
Customs Station from where the said goods are to be exported; or
1618 |
(b) directly to a registered warehouse from where the said goods shall be
move to the Port, Inland Container Deport, Airport or Land Customs
Station from where the said goods are to be exported;
(vii) if the registered recipient intends to aggregate supplies from multiple
registered suppliers and then export, the goods from each registered
supplier shall move to a registered warehouse and after aggregation, the
registered recipient shall move goods to the Port, Inland Container Deport,
Airport or Land Customs Station from where they shall be exported;
(viii) in case of situation referred to in condition (vii), the registered recipient
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shall endorse receipt of goods on the tax invoice and also obtain
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acknowledgement of receipt of goods in the registered warehouse from the
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warehouse operator and the endorsed tax invoice and the acknowledgment
of the warehouse operator shall be provided to the registered supplier as
well as to the jurisdictional tax officer of such supplier; and
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(ix) when goods have been exported, the registered recipient shall provide copy
of shipping bill or bill of export containing details of Goods and Services Tax
Identification Number (GSTIN) and tax invoice of the registered supplier
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along with proof of export general manifest or export report having been
filed to the registered supplier as well as jurisdictional tax officer of such
supplier.
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2. The registered supplier shall not be eligible for the above mentioned exemption
if the registered recipient fails to export the said goods within a period of ninety
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days from the date of issue of tax invoice.

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CGST RATE NOTIFICATION APPLICABLE FOR GOODS

dated 26-07-2018 (As Amended)
G.S.R. 673 (E).- In exercise of the powers conferred by sub-section (1) of section
9 312[and sub-section (5) of section 15] of the Central Goods and Services Tax
Act, 2017 (12 of 2017), the Central Government, on the recommendations of the
Council, hereby notifies the rate of the central tax of-
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(i) 2.5 per cent. in respect of goods specified in Schedule I,
(ii) 6 per cent. in respect of goods specified in Schedule II,
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(iii) 9 per cent. in respect of goods specified in Schedule III,
(iv) 14 per cent. in respect of goods specified in Schedule IV,
(v) 1.5 per cent. in respect of goods specified in Schedule V, and
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(vi) 0.125 per cent. in respect of goods specified in Schedule VI
appended to this notification (hereinafter referred to as the said Schedules),
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that shall be levied on intra-State supplies of goods, the description of which is
specified in the corresponding entry in column (3) of the said Schedules, falling
under the tariff item, sub-heading, heading or Chapter, as the case may be, as
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specified in the corresponding entry in column (2) of the said Schedules.

Schedule I – 2.5%
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S. No. Chapter / Description of Goods

Heading /
Sub-heading /
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Tariff item
(1) (2) (3)
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1. 131
[0202, 0203, All goods [other than fresh or chilled] and put up in
0204, 0205, unit container and,-
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0206, (a) bearing a registered brand name; or

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0207, 0208,
(b) bearing a brand name on which an actionable
0209, 0210
claim or enforceable right in a court of law is availa-
ble [other than those where any actionable claim or
enforceable right in respect of such brand name has
been foregone voluntarily], subject to the conditions
as in the ANNEXURE]]
1620 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
2. 132
[0303, 0304, All goods [other than fresh or chilled] and put up in
0305, 0306, unit container and,-
0307, 0308 (a) bearing a registered brand name; or
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as in the ANNEXURE]]
3.
4.
133
133
[***]
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5. 133
[***]
6. 133
[***]
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7. 0401 Ultra High Temperature (UHT) milk

8. 0402 Milk and cream, concentrated or containing add-
ed sugar or other sweetening matter, including
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skimmed milk powder, milk food for babies [other

than condensed milk]
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9. 0403 Cream, yogurt, kephir and other fermented or acidi-

fied milk and cream, whether or not concentrated or
containing added sugar or other sweetening matter
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or flavoured or containing added fruit, nuts or cocoa

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10. 0404 Whey, whether or not concentrated or containing

added sugar or other sweetening matter; products
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consisting of natural milk constituents, whether or

not containing added sugar or other sweetening
matter, not elsewhere specified or included
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Heading /
Sub-heading /
Tariff item
(1) (2) (3)
11. 0406 Chena or paneer [put up in unit container and,-
42
(a) bearing a registered brand name; or

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any enforceable right in respect of such brand name
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has been voluntarily foregone, subject to the condi-
tions as in the ANNEXURE]]
12. 0408 Birds’ eggs, not in shell, and egg yolks, fresh, dried,
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cooked by steaming or by boiling in water, moulded,
frozen or otherwise preserved, whether or not con-
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taining added sugar or other sweetening matter.
13. 0409 Natural honey, 42[put up in unit container and,-
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14. 0410 Edible products of animal origin, not elsewhere
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specified or included
15. 0502 Pigs’, hogs’ or boars’ bristles and hair; badger hair
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and other brush making hair; waste of such bristles

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or hair.
1622 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
16. 0504 134
[All goods [other than fresh or chilled] and put up
in unit container and, -
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as in the ANNEXURE]
17. 0505
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Skins and other parts of birds, with their feathers or
down, feathers and parts of feathers (whether or not
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with trimmed edges) and down, not further worked
than cleaned, disinfected or treated for preservation;
powder and waste of feathers or parts of feathers
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18. 0507 [Except Ivory, tortoise-shell, whalebone and whalebone hair,

050790] horns, unworked or simply prepared but not cut to
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shape; powder and waste of these products.

19. 0508 Coral and similar materials, unworked or simply
prepared but not otherwise worked; shells of mol-
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luscs, crustaceans or echinoderms and cuttle-bone,

unworked or simply prepared but not cut to shape,
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powder and waste thereof.

20. 0510 Ambergris, castoreum, civet and musk; cantharides;
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bile, whether or not dried; glands and other animal

products used in the preparation of pharmaceutical
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products, fresh, chilled, frozen or otherwise provi-

sionally preserved.
21. 0511 Animal products not elsewhere specified or includ-
ed; dead animals of Chapter 1 or 3, unfit for human
consumption, other than semen including frozen se-
men.
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Heading /
Sub-heading /
Tariff item
(1) (2) (3)
22. 7 Herb, bark, dry plant, dry root, commonly known as
jaribooti and dry flower
313
[ ********
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******** ]
25. 0713 Dried leguminous vegetables, shelled, whether or
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not skinned or split 42[put up in unit container and,-
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26. 0714 136
[Manioc, arrowroot, salep, Jerusalem artichokes,
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sweet potatoes and similar roots and tubers with

high starch or inulin content, frozen, whether or not
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sliced or in the form of pellets, put up in unit con-

tainer and,-
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as in the ANNEXURE]
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27. 0801 [Cashew nuts, whether or not shelled or peeled,

137
desiccated coconuts]
28. 0802 Dried areca nuts, whether or not shelled or peeled
29. 104
[0802, 0813] Dried chestnuts (singhada), whether or not shelled
or peeled
43
[29A 0802 Walnuts, whether or not shelled]
1624 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
30. 08 Dried makhana, whether or not shelled or peeled
135
[put up in unit container and,-
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as in the ANNEXURE]
105
[30A
31.
0804
0806 io
Mangoes sliced, dried.]
Grapes, dried, and raisins
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32. 0811 Fruit and nuts, uncooked or cooked by steaming or
boiling in water, frozen, whether or not containing
added sugar or other sweetening matter
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33. 0812 Fruit and nuts, provisionally preserved (for example,

by sulphur dioxide gas, in brine, in sulphur water or
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in other preservative solutions), but unsuitable in

that state for immediate consumption
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[33A 0813 Tamarind, dried]
34. 0814 Peel of citrus fruit or melons (including watermel-
ons), frozen, dried or provisionally preserved in
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brine, in sulphur water or in other preservative solu-

tions
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35. 0901 6
[Coffee roasted, whether or not decaffeinated]; cof-
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fee husks and skins; coffee substitutes containing

coffee in any proportion [other than coffee beans
not roasted]
36. 0902 Tea, whether or not flavoured [other than unpro-
cessed green leaves of tea]
37. 0903 Maté
| 1625

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
38. 0904 Pepper of the genus Piper; dried or crushed or
ground fruits of the genus Capsicum or of the genus
Pimenta
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39. 0905 Vanilla
40. 0906 Cinnamon and cinnamon-tree flowers
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41. 0907 Cloves (whole fruit, cloves and stems)
42. 0908 Nutmeg, mace and cardamoms
43. 0909 Seeds of anise, badian, fennel, coriander, cumin or
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caraway; juniper berries [other than of seed quality]
44. 0910 [other Ginger other than fresh ginger, saffron, turmeric
than 0910 11 (curcuma) other than fresh turmeric, thyme, bay
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10, 0910 30 10] leaves, curry and other spices
45. 10 All goods i.e. cereals, 42[put up in unit container and,-
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Wheat and meslin 42[put up in unit container and,-
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46. 1001
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1626 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
47. 1002 Rye [put up in unit container and,-
42

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48. 1003 Barley 42[put up in unit container and,-
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49. 1004 Oats 42[put up in unit container and,-

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50. 1005 Maize (corn) 42[put up in unit container and,-

| 1627

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
51. 1006 Rice [put up in unit container and,-
42

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52. 1007 Grain sorghum 42[put up in unit container and,-
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ss
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53. 1008 Buckwheat, millet and canary seed; other cereals

such as Jawar, Bajra, Ragi] 42[put up in unit container
and,-
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1628 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
54. 1101 Wheat or meslin flour 42
[put up in unit container
and,-
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55. 1102
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Cereal flours other than of wheat or meslin i.e. maize
(corn) flour, Rye flour, etc. 42[“put up in unit contain-
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er and,-
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56. 1103 Cereal groats, meal and pellets, including suji and
dalia, 42[put up in unit container and,-
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57. 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]
| 1629

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
58. 1105 Meal, powder, [Flour] flakes, granules and pellets
135
of potatoes 42[put up in unit container and,-

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59. 1106
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Meal and powder of the dried leguminous vegeta-
bles of heading 0713 (pulses) [other than guar meal
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1106 10 10 and guar gum refined split 17[0713 ]],
of sago or of roots or tubers of heading 0714 or of
the products of Chapter 8, 42[put up in unit container
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and,-
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60. 138
[***]
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61. [ 0713 ]
18
Guar gum refined split
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62. 1109 00 00 Wheat gluten, whether or not dried

63. 12 All goods other than of seed quality
64. 1201 Soya beans, whether or not broken other than of
seed quality.
65. 1202 Ground-nuts, not roasted or otherwise cooked,
whether or not shelled or broken other than of seed
quality.
1630 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
66. 1203 Copra 139
[***]
67. 1204 Linseed, whether or not broken other than of seed
quality.
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68. 1205 Rape or colza seeds, whether or not broken other
than of seed quality.
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69. 1206 Sunflower seeds, whether or not broken other than
of seed quality
70. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts
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and kernels, cotton seeds, Castor oil seeds, Sesamum
seeds, Mustard seeds, Saffower (Carthamustinctori-
us) seeds, Melon seeds, Poppy seeds, Ajams, Mango
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kernel, Niger seed, Kokam) whether or not broken,
other than of seed quality
71. 1208 Flour and meals of oil seeds or oleaginous fruits,
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other than those of mustard

72. 140
[1210 20 00 Hop cones, ground, powdered or in the form of pel-
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lets; lupulin]
73. 1211 Plants and parts of plants (including seeds and
fruits), of a kind used primarily in perfumery, in
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pharmacy or for insecticidal, fungicidal or simi-

lar purpose, frozen or dried, whether or not cut,
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crushed or powdered
74. 1212 Locust beans, seaweeds and other algae, sugar beet
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and sugar cane, frozen or dried, whether or not

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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
75. 1301 Natural gums, resins, gum-resins and oleoresins (for
example, balsams) [other than lac and shellac]
76. 1301 Compounded asafoetida commonly known as heeng
| 1631

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
242
[76A 13 Tamarind kernel powder]
77. 1401 Vegetable materials of a kind used primarily for
plaiting (for example, bamboos, rattans, reeds, rush-
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es, osier, raffia, cleaned, bleached or dyed cereal
straw, and lime bark)
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78. 141
[1404 [other Vegetable products not elsewhere specified or in-
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than 1404 90 cluded such as, Cotton linters, Soap nuts, Hard seeds,
10, 1404 90 pips, hulls and nuts, of a kind used primarily for
40, 1404 90 50, carving, Rudraksha seeds [other than bidi wrapper
1404 90 60]
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leaves (tendu), betel leaves, Indian katha, coconut
shell, unworked]
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242
[78A 1404 or 3305 Mehendi paste in cones]
79. 1507 Soya-bean oil and its fractions, whether or not re-
fined, but not chemically modified
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80. 1508 Ground-nut oil and its fractions, whether or not re-
fined, but not chemically modified.
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81. 1509 Olive oil and its fractions, whether or not refined,
but not chemically modified.
82. 1510 Other oils and their fractions, obtained solely from
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olives, whether or not refined, but not chemically

modified, including blends of these oils or fractions
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with oils or fractions of heading 1509

83. 1511 Palm oil and its fractions, whether or not refined,
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but not chemically modified.

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84. 1512 Sunflower-seed, safflower or cotton-seed oil and

fractions thereof, whether or not refined, but not
chemically modified.
85. 1513 Coconut (copra), palm kernel or babassu oil and
fractions thereof, whether or not refined, but not
chemically modified.
86. 1514 Rape, colza or mustard oil and fractions thereof,
whether or not refined, but not chemically modified.
1632 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
87. 1515 Other fixed vegetable fats and oils (including jojoba
oil) and their fractions, whether or not refined, but
not chemically modified.
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88. 1516 Vegetable fats and oils and their fractions, partly or
wholly hydrogenated, inter-esterified, re-esterified
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or elaidinised, whether or not refined, but not fur-
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ther prepared.
89. 1517 Edible mixtures or preparations of vegetable fats or
vegetable oils or of fractions of different vegetable
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fats or vegetable oils of this Chapter, other than edi-
ble fats or oils or their fractions of heading 1516
ss
90. 1518 Vegetable fats and oils and their fractions, boiled, ox-
idised, dehydrated, sulphurised, blown, polymerised
by heat in vacuum or in inert gas or otherwise chem-
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ically modified, excluding those of heading 1516

91. 1701 Beet sugar, cane sugar, 142[***]
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92. [1702 or
19 143
[Palmyra sugar, mishri, batasha, bura, sakar, kha-
1704] di sakar, harda, sakariya, gatta, kuliya, elaichidana,
lukumdana, chikkis like puffed rice chikki, peanut
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chikki, sesame chikki, til chikki, til patti, til revdi,

sugar makhana, groundnut sweets, gajak, khaja,
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khajuli, anarsa]
93. 1801 Cocoa beans whole or broken, raw or roasted
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94. 1802 Cocoa shells, husks, skins and other cocoa waste
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95. 1803 Cocoa paste whether or not de-fatted

96. 1901 20 00 Mixes and doughs for the preparation of bread, pas-
try and other baker’s wares
97. 1902 Seviyan (vermicelli)
98. 1903 Tapioca and substitutes therefor prepared from
starch, in the form of flakes, grains, pearls, siftings
or in similar forms. (sabudana)
| 1633

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
99. 1905 Pizza bread
105
[99A 1905 or 2106 Khakhra, plain chapatti or roti]
100. 1905 40 00 Rusks, toasted bread and similar toasted products
s
45
[100A 2106 Roasted Gram] 135[idli/dosa batter, chutney powder]
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101. 2106 90 Sweetmeats
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105
[101A 2106 90 Namkeens, bhujia, mixture, chabena and similar ed-
ible preparations in ready for consumption form,
other than those put up in unit container and,-
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tions as specified in the ANNEXURE]]
102. 2201 90 10 Ice and snow
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266
[102 2207 Ethyl alcohol supplied to Oil Marketing Companies
A for blending with motor spirit (petrol)]
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103. 2301 Flours, meals and pellets, of meat or meat offal, of

fish or of crustaceans, molluscs or other aquatic in-
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vertebrates, unfit for human consumption; greaves

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[103A 2302 Bran, sharps and other residues, whether or not in
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the form of pellets, derived from the sifting, milling

or other working of cereals or of leguminous plants
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[other than aquatic feed including shrimp feed and

prawn feed, poultry feed and cattle feed, including
grass, hay and straw, supplement and husk of pulses,
concentrates and additives, wheat bran and de-oiled
cake]]
242
[103B 2302 Rice bran (other than de-oiled rice bran)
1634 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
104. 2303 Residues of starch manufacture and similar resi-
dues, beet-pulp, bagasse and other waste of sugar
manufacture, brewing or distilling dregs and waste,
whether or not in the form of pellets
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105. 2304 Oil-cake and other solid residues, whether or not
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ground or in the form of pellets, resulting from the
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extraction of soyabean oil 46[***]
106. 2305 Oil-cake and other solid residues, whether or not
107. 2306
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extraction of ground-nut oil 47[***]
Oil-cake and other solid residues, whether or not
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extraction of vegetable fats or oils, other than those
of heading 2304 or 2305 48[other than cotton seed
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oil cake]
108. 2307 Wine lees; argol
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109. 2401 Tobacco leaves

110. 2502 Unroasted iron pyrites.
111. 144
[2503 Sulphur of all kinds, other than sublimed sulphur,
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precipitated sulphur and colloidal sulphur]

112. 2504 Natural graphite.
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113. 2505 Natural sands of all kinds, whether or not coloured,

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other than metal bearing sands of Chapter 26.

114. 2506 Quartz (other than natural sands); quartzite, wheth-
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er or not roughly trimmed or merely cut, by sawing

or otherwise, into blocks or slabs of a rectangular
(including square) shape.
115. 2507 Kaolin and other kaolinic clays, whether or not cal-
cined.
| 1635

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
116. 2508 Other clays (not including expanded clays of heading
6806), andalusite, kyanite and sillimanite, whether
or not calcined; mullite; chamotte or dinas earths.
s
117. 2509 Chalk.
118. 2510 Natural calcium phosphates, natural aluminium cal-
l
cium phosphates and phosphatic chalk.
na
119. 2511 Natural barium sulphate (barytes); natural barium
carbonate (witherite), whether or not calcined, oth-
er than barium oxide of heading 2816.
120. 2512
io
Siliceous fossil meals (for example, kieselguhr, trip-
olite and diatomite) and similar siliceous earths,
ss
whether or not calcined, of an apparent specific
gravity of 1 or less.
121. 2513 Pumice stone; emery; natural corundum, natural
fe
garnet and other natural abrasives, whether or not

heat-treated.
ro
122. 2514 Slate, whether or not roughly trimmed or merely

cut, by sawing or otherwise, into blocks or slabs of a
rectangular (including square) shape.
P
123. 267
[2515 Ecaussine and other calcareous monumental or
(Except 2515 building stone alabaster [other than marble and
T
12 10, 2515 12 travertine], other than mirror polished stone which

20, 2515 12 90) is ready to use]
S
or 6802
[123A
G
314
2515 11 00 Marble and travertine, crude or roughly trimmed]
124. 2516 [Except Porphyry, basalt, sandstone and other monumental
2516 11 00, or building stone, whether or not roughly trimmed
2516 12 00] or merely cut, by sawing or otherwise, into blocks or
slabs of a rectangular (including square) shape.
1636 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
125. 2516 11 00 Granite crude or roughly trimmed
126. 2517 Pebbles, gravel, broken or crushed stone, of a kind
commonly used for concrete aggregates, for road
s
metalling or for railway or other ballast, shingle and
flint, whether or not heat-treated; macadam of slag,
l
dross or similar industrial waste, whether or not
na
incorporating the materials cited in the first part of
the heading; tarred macadam; grenules cheeping
and powder of stones heading 2515 or 2516 wheth-
io
er or not heat treated.
127. 2518 Dolomite, whether or not calcined or sintered, in-
ss
cluding dolomite roughly trimmed or merely cut, by
sawing or otherwise, into blocks or slabs of a rectan-
gular (including square) shape; dolomite ramming
fe
mix.
2518 10 dolomite, Not calcined or sintered
ro
128. 2519 Natural magnesium carbonate (magnesite); fused

magnesia; dead-burned (sintered) magnesia, wheth-
er or not containing small quantities of other oxides
P
added before sintering; other magnesium oxide,

whether or not pure.
T
129. 2520 Gypsum; anhydrite; plasters (consisting of calcined

gypsum or calcium sulphate) whether or not colour-
S
ed, with or without small quantities of accelerators

or retarders.
G
130. 2521 Limestone flux; limestone and other calcareous

stone, of a kind used for the manufacture of lime or
cement.
131. 2522 Quicklime, slaked lime and hydraulic lime, other
than calcium oxide and hydroxide of heading 2825.
132. 2524 Asbestos
133. 2525 Mica, including splitting; mica waste.
| 1637

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
134. 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.
s
135. 2528 Natural borates and concentrates thereof (whether
or not calcined), but not including borates separat-
l
ed from natural brine; natural boric acid containing
na
not more than 85% of H3BO3 135[calculated on dry
weight]
136. 2529 Feldspar; leucite, nepheline and nepheline syenite;
137. 2530
io
fluorspar.
Mineral substances not elsewhere specified or in-
ss
cluded.
138. 26 [other than All ores and concentrates [other than slag, dross
2619, 2620, (other than granulated slag), scalings and other
fe
2621] waste from the manufacture of iron or steel; slag,

ash and residues (other than from the manufacture
ro
of iron or steel) containing metals, arsenic or their

compounds; other slag and ash, including seaweed
ash (kelp); ash and residues from the incineration of
P
municipal waste]
139. 2601 Iron ores and concentrates, including roasted iron
T
pyrites
140. 2602 Manganese ores and concentrates, including fer-
S
ruginous manganese ores and concentrates with a

manganese content of 20% or more, calculated on
G
the dry weight.

141. 2603 Copper ores and concentrates.
142. 2604 Nickel ores and concentrates.
143. 2605 Cobalt ores and concentrates.
144. 2606 Aluminium ores and concentrates.
145. 2607 Lead ores and concentrates.
1638 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
146. 2608 Zinc ores and concentrates.
147. 2609 Tin ores and concentrates.
148. 2610 Chromium ores and concentrates.
s
149. 2611 Tungsten ores and concentrates.
l
150. 2612 Uranium or thorium ores and concentrates.
na
151. 2613 Molybdenum ores and concentrates.
152. 2614 Titanium ores and concentrates.
153. 2615 Niobium, tantalum, vanadium or zirconium ores and
io
concentrates.
154. 2616 Precious metal ores and concentrates.
ss
155. 2617 Other ores and concentrates
156. 2618 Granulated slag (slag sand) from the manufacture of
iron or steel
fe
135
[156A 2621 Fly Ash]
157. 27 Bio-gas
ro
158. 2701 Coal; briquettes, ovoids and similar solid fuels man-
ufactured from coal
P
159. 2702 Lignite, whether or not agglomerated, excluding jet

160. 2703 Peat (including peat litter), whether or not agglom-
erated
T
161. 2704 Coke and semi coke of coal, of lignite or of peat,

S
whether or not agglomerated; retort carbon

162. 2705 Coal gas, water gas, producer gas and similar gases,
G
other than petroleum gases and other gaseous hy-

drocarbons
163. 2706 Tar distilled from coal, from lignite or from peat
| 1639

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
164. 2710 106
[(a) kerosene oil PDS,
(b) The following bunker fuels for use in ships or
vessels, namely,
s
i. IFO 180 CST
ii. IFO 380 CST]
l
na
165. 2711 12 00, Liquefied Propane and Butane mixture, Liquefied
2711 13 00, Propane, Liquefied Butane and Liquefied Petroleum
Gases (LPG) for supply 243[***] to non-domestic ex-
8
[2711 19 00]
io
empted category (NDEC) customers by the Indian
Oil Corporation Limited, Hindustan petroleum Cor-
poration Limited or Bharat Petroleum Corporation
ss
Limited.
242
[165A 2711 12 00 Liquefied Propane and Butane mixture, Liquefied
2711 13 00, Propane, Liquefied Butane and Liquefied Petroleum
fe
2711 19 00 Gases (LPG) for supply to household domestic con-

sumers]
ro
166. 28 Thorium oxalate

167. 28 Enriched KBF4 (enriched potassium fluroborate)
P
168. 28 Enriched elemental boron

169. 28 Nuclear fuel
T
170. 2805 11 Nuclear grade sodium

268
[170A 2809 Fertilizer grade phosphoric acid]
S
171. 2845 Heavy water and other nuclear fuels

G
172. 2853 Compressed air

173. 30 Insulin
174. 3002, 3006 Animal or Human Blood Vaccines
175. 30 Diagnostic kits for detection of all types of hepatitis
176. 30 Desferrioxamine injection or deferiprone
177. 30 Cyclosporin
1640 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
178. 30 Medicaments (including veterinary medicaments)
used in bio-chemic systems and not bearing a brand
name
s
179. 30 Oral re-hydration salts
180. 3
[30 or any Drugs or medicines including their salts and esters
l
chapter] and diagnostic test kits, specified in List 1 appended
na
to this Schedule
181. 30 Formulations manufactured from the bulk drugs
specified in List 2 appended to this Schedule
105
[181A 30
io
Medicaments (including those used in Ayurvedic,
Unani, Siddha, Homeopathic or Bio-chemic sys-
ss
tems), manufactured exclusively in accordance with
the formulae described in the authoritative books
specified in the First Schedule to the Drugs and Cos-
fe
metics Act, 1940 (23 of 1940) or Homeopathic Phar-

macopoeia of India or the United States of America
ro
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 pharmaco-
P
poeia.]
182. 3101 All goods i.e. animal or vegetable fertilisers or or-
T
ganic fertilisers put up in unit containers and bear-

ing a brand name
S
[182A
1
3102 Mineral or chemical fertilisers, nitrogenous, other
than those which are clearly not to be used as fer-
G
tilizers
182B 3103 Mineral or chemical fertilisers, phosphatic, other
than those which are clearly not to be used as fer-
tilizers
182C 3104 Mineral or chemical fertilisers, potassic, other than
those which are clearly not to be used as fertilizers
| 1641

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
182D 3105 Mineral or chemical fertilisers containing two or
three of the fertilising elements nitrogen, phospho-
rus and potassium; other fertilisers; goods of this
Chapter in tablets or similar forms or in packages of
s
a gross weight not exceeding 10 kg; other than those
l
which are clearly not to be used as fertilizers”]
na
183. 32 Wattle extract, quebracho extract, chestnut extract
184. 3202 Enzymatic preparations for pre-tanning
185. 3307 41 00 49
[Agarbatti, lobhan, dhoop batti, dhoop, sambhrani]
186.
187.
3402
3605 00 10 io
Sulphonated castor oil, fish oil or sperm oil
Handmade safety matches
ss
Explanation.– For the purposes of this entry, hand-
made matches mean matches, in or in relation to the
fe
manufacture of which, none of the following pro-

cesses is ordinarily carried on with the aid of power,
namely: -
ro
(i) frame filling;

(ii) dipping of splints in the composition for match
P
heads;
(iii) filling of boxes with matches;
T
(iv) pasting of labels on match boxes, veneers or

cardboards;
S
(v) packaging
105
[187A 3915 Waste, parings or scrap, of plastics.]
G
188. 4001 Natural rubber, balata, gutta-percha, guayule, chi-

cle and similar natural gums, in primary forms or in
plates, sheets or strip
105
[188A 4004 00 00 Waste, parings or scrap of rubber (other than hard
rubber)]
189. 145
[4011 30 00 New pneumatic tyres, of rubber of a kind used on
aircraft]
1642 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
190. 4011, 4013 Pneumatic tyres or inner tubes, of rubber, of a kind
used on / in bicycles, cycle-rickshaws and three
wheeled powered cycle rickshaws
s
191. 4016 Erasers
106
[191A 4017 Waste or scrap of hard rubber.]
l
na
192. 4101 Raw hides and skins of bovine (including buffalo) or
equine animals (fresh, or salted, dried, limed, pick-
led or otherwise preserved, but not tanned, parch-
ment-dressed or further prepared), whether or not
193. 4102 io
dehaired or split
Raw skins of sheep or lambs (fresh, or salted, dried,
ss
limed, pickled or otherwise preserved, but not
tanned, parchment-dressed or further prepared),
whether or not with wool on or split
fe
194. 4103 Other raw hides and skins (fresh, or salted, dried,
limed, pickled or otherwise preserved, but not
ro
tanned, parchment-dressed or further prepared),

whether or not dehaired or split
195. 4104 Tanned or crust hides and skins of bovine (including
P
buffalo) or equine animals, without hair on, whether

or not split, but not further prepared
T
196. 4105 Tanned or crust skins of sheep or lambs, without wool

on, whether or not split, but not further prepared
S
197. 4106 Tanned or crust hides and skins of other animals,

G
without wool or hair on, whether or not split, but

not further prepared
135
[197A 4107 Leather further prepared after tanning or crusting,
including parchment-dressed leather, of bovine (in-
cluding buffalo) or equine animals, without hair on,
whether or not split, other than leather of heading
4114
| 1643

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
197B 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
s
197C 4113 Leather further prepared after tanning or crusting,
l
including parchment-dressed leather, of other ani-
na
mals, without wool or hair on, whether or not split,
other than leather of heading 4114
197D 4114 Chamois (including combination chamois) leather;
io
patent leather and patent laminated leather; metal-
lised leather
ss
197E 4115 Composition leather with a basis of leather or leath-
er fibre, in slabs, sheets or strip, whether or not in
rolls; parings and other waste of leather or of com-
fe
position leather, not suitable for the manufacture of

leather articles; leather dust, powder and flour]
ro
198. 4401 Wood in chips or particles; sawdust and wood waste

and scrap, whether or not agglomerated in logs, bri-
quettes, pellets or similar forms
P
316
[198A 4501 Natural cork, raw or simply prepared]
[ [
50 315
4601, [Manufactures of straw, of esparto or of other
244
T
198AA] 4602 plaiting materials; basketware and wickerwork]]

105
[198B 4707 Recovered waste or scrap of paper or paperboard.]
S
199. 4801 Newsprint, in rolls or sheets

G
200. 4823 51
[Kites, Paper mache articles]
201. 4901 Brochures, leaflets and similar printed matter,
whether or not in single sheets
201A 107
[***]
202. 5004 to 5006 Silk yarn
203. 5007 Woven fabrics of silk or of silk waste
1644 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
204. 5104 Garneted stock of wool or of fine or coarse animal
hair, shoddy wool
205. 5105 Wool and fine or coarse animal hair, carded or
s
combed
206. 5106 to 5110 Yarn of wool or of animal hair
l
na
207. 5111 to 5113 Woven fabrics of wool or of animal hair
208. 5201 to 5203 Cotton and Cotton waste
209. 5204 Cotton sewing thread, whether or not put up for re-
io
tail sale
210. 5205 to 5207 Cotton yarn [other than khadi yarn]
ss
211. 5208 to 5212 Woven fabrics of cotton
212. 5301 All goods i.e. flax, raw or processed but not spun; flax
tow and waste (including yarn waste and garneted
fe
stock)
213. 5302 True hemp (Cannabis sativa L), raw or processed
ro
but not spun; tow and waste of true hemp (including

yarn waste and garneted stock)
214. 5303 All goods i.e. textile bast fibres [other than jute fi-
P
bres, raw or processed but not spun]; tow and waste

of these fibres (including yarn waste and garneted
stock)
T
215. 5305 to 5308 All goods [other than coconut coir fibre] including
S
yarn of flax, jute, other textile bast fibres, other veg-

etable textile fibres; paper yarn 269[, including coir
G
pith compost put up in unit container and bearing a

brand name]
216. 5309 to 5311 Woven fabrics of other vegetable textile fibres, pa-
per yarn
217. 5407, 5408 Woven fabrics of manmade textile materials
218. 5512 to 5516 Woven fabrics of manmade staple fibres
| 1645

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
105
[218A 5605 0010 Real zari thread (gold) and silver thread, combined
with textile thread.]
135
[218B 5607 Jute twine, coir cordage or ropes
s
218C 5608 Knotted netting of twine, cordage or rope; made up
fishing nets and other made up nets, of textile ma-
l
terials
na
218D 5609 Products of coir]
219. 108
[5702, 5703, Coir mats, matting and floor covering 270[Coir mats,
io
5705] matting, floor covering and handloom durries]
53
[219A 5801 271
[all goods]]
[ 135
5806 Narrow woven fabrics, other than goods of heading
ss
219AA 5807; narrow fabrics consisting of warp without
weft assembled by means of an adhesive (bolducs)]
fe
219B 5808 Saree fall]

220. 5809, 5810 Embroidery or zari articles, that is to say,- imi, zari,
kasab, 22 [salma], dabka, chumki, 23[gota, sitara ],
ro
naqsi, kora, glass beads, badla, 24[gizai]

221. 60 Knitted or crocheted fabrics [All goods]
P
222. 272
[61 or 6501 Article of apparel and clothing accessories or cap/
or 6505 topi, knitted or crocheted, of sale value not exceed-
ing ` 1000 per piece]
T
223. 62 Articles of apparel and clothing accessories, not

S
knitted or crocheted, of sale value not exceeding `

1000 per piece
G
224. [ [63 [other Other made up textile articles, sets, of sale value not
146 317
than 6305 32 exceeding ` 1000 per piece]

00, 6309]]
1646 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
135
[224A 246
[6309 or Worn clothing and other worn articles; rags]
6310]
225. 64 [Footwear of sale value not exceeding ` 1000 per
319
s
pair]
320
[225A 6602 00 00 Walking-sticks including seat sticks
l
na
225B 6815 Fly ash bricks or fly ash aggregate with 90 per cent.
or more fly ash content; Fly ash blocks]
226. 6901 00 10 Bricks of fossil meals or similar siliceous earths
io
227. 6904 10 00 Building bricks
228. 6905 10 00 Earthen or roofing tiles
ss
105
[228A 7001 Cullet or other waste or scrap of glass]
229. 7018 Glass beads.
230. 84 Pawan Chakki that is Air Based Atta Chakki
fe
135
[230A 8407 10 00, Aircraft engines]
8411
ro
231. 8413, 8413 91 Hand pumps and parts thereof

232. 8419 19 Solar water heater and system
P
233. 8437 Machines for cleaning, sorting or grading, seed,

grain or dried leguminous vegetables; machinery
used in milling industry or for the working of cere-
T
als or dried leguminous vegetables other than farm

type machinery and parts thereof
S
G
| 1647

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
234. 9
[84, 85 or 94] Following renewable energy devices & parts for
their manufacture
(a) Bio-gas plant
s
(b) Solar power based devices
(c) Solar power generating system
l
na
(d) Wind mills, Wind Operated Electricity Generator
(WOEG)
(e) Waste to energy plants / devices
io
(f) Solar lantern / solar lamp
(g) Ocean waves/tidal waves energy devices/plants
ss
25
[(h) Photo voltaic cells, whether or not assembled
in modules or made up into panels]
321
[Explanation: If the goods specified in this en-
fe
try 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.
ro
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
P
purposes of this entry shall be deemed as seventy

per cent. of the gross consideration charged for all
T
such supplies, and the remaining thirty per cent. of

the gross consideration charged shall be deemed as
S
value of the said taxable service.]

G
[234A
105
84 or 85 147
[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]
1648 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
349
[234B 8504 Charger or charging station for Electrically operated
vehicles]
235. 8601 Rail locomotives powered from an external source
s
of electricity or by electric accumulators
236. 8602 Other rail locomotives; locomotive tenders; such as
l
Diesel-electric locomotives, Steam locomotives and
na
tenders thereof
237. 8603 Self-propelled railway or tramway coaches, vans and
trucks, other than those of heading 8604
238. 8604
io
Railway or tramway maintenance or service vehi-
cles, whether or not self-propelled (for example,
ss
workshops, cranes, ballast tampers, trackliners,
testing coaches and track inspection vehicles)
239. 8605 Railway or tramway passenger coaches, not self-pro-
fe
pelled; luggage vans, post office coaches and other

special purpose railway or tramway coaches, not
ro
self-propelled (excluding those of heading 8604)

240. 8606 Railway or tramway goods vans and wagons, not
self-propelled
P
241. 8607 Parts of railway or tramway locomotives or roll-

ing-stock; such as Bogies, bissel-bogies, axles and
T
wheels, and parts thereof

242. 8608 Railway or tramway track fixtures and fittings; me-
S
chanical (including electro-mechanical) signalling,

G
safety or traffic control equipment for railways,

tramways, roads, inland waterways, parking facili-
ties, port installations or airfields; parts of the fore-
going
| 1649

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
[242A
350
87 Electrically operated vehicles, including two and
three wheeled electric vehicles.
Explanation.- For the purposes of this entry, “Elec-
s
trically operated vehicles” means vehicles which
are run solely on electrical energy derived from an
l
external source or from one or more electrical bat-
na
teries fitted to such road vehicles and shall include
E- bicycles.]
243. 8713 Carriages for disabled persons, whether or not mo-
323
[243A 8714 20
io
torised or otherwise mechanically propelled
Parts and accessories of carriage for disabled per-
ss
sons]
[
242 322
88 or Any other Scientific and technical instruments, apparatus,
[243B] chapter equipment, accessories, parts, components, spares,
fe
tools, mock ups and modules, raw material and con-

sumables required for launch vehicles and satellites
ro
and payloads]
244. 8802 Other aircraft (for example, helicopters, aeroplanes),
other than those for personal use.
P
245. 8803 Parts of goods of heading 8802

246. 8901 Cruise ships, excursion boats, ferry-boats, cargo
T
ships, barges and similar vessels for the transport of

persons or goods
S
247. 8902 Fishing vessels; factory ships and other vessels for
G
processing or preserving fishery products

248. 8904 Tugs and pusher craft
249. 8905 Light-vessels, fire-floats, dredgers, floating cranes
and other vessels the navigability of which is subsid-
iary to their main function; floating docks; floating
or submersible drilling or production platforms
250. 8906 Other vessels, including warships and lifeboats oth-
er than rowing boats
1650 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
251. 8907 Other floating structures (for example, rafts, tanks,
coffer-dams, landing-stages, buoys and beacons)
252. Any chapter Parts of goods of headings 8901, 8902, 8904, 8905,
s
8906, 8907
253. 90 Coronary stents and coronary stent systems for use
l
with cardiac catheters
na
254. 90 or any other Artificial kidney
Chapter
io
255. 90 or 84 Disposable sterilized dialyzer or micro barrier of ar-
tificial kidney
256. 90 or any other Parts of the following goods, namely:-
ss
Chapter (i) Crutches;
(ii) Wheel chairs;
fe
(iii) Walking frames;

(iv) Tricycles;
ro
(v) Braillers; and

(vi) Artificial limbs
P
257. 90 or any other Assistive devices, rehabilitation aids and other

Chapter goods for disabled, specified in List 3 appended to
this Schedule
T
54
[257A 9404 Cotton quilts of sale value not exceeding ` 1000 per
piece]
S
135
[257B 9401 10 00 Aircraft seats]
G
258. 9405 50 31 Kerosene pressure lantern

259. 9405 91 00, Parts of kerosene pressure lanterns including gas
9405 92 00 or mantles
9405 99 00
148
[259A 4016 or 9503 Toy balloons made of natural rubber latex
259B 9507 Fishing hooks
259C 9601 Worked corals other than articles of coral]
| 1651

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
56
[260. 9603 [other Broomsticks [other than brooms consisting of twigs
than 9603 10 or other vegetable materials bound together, with or
00] without handles]]
s
261. 9704 Postage or revenue stamps, stamp-postmarks, first-
day covers, postal stationery (stamped paper), and
l
the like, used or unused, other than those of heading
na
4907
262. 9705 Numismatic coins
263. 9804 Drugs or medicines including their salts and esters
io
and diagnostic test kits specified at S.No.180 above
and Formulations specified at S.No.181 above, in-
ss
tended for personal use.
57
[263A Any Chapter Rosaries, prayer beads or Hawan samagri]
105
[264 Any chapter 274
[Biomass briquettes or solid bio fuel pellets]]
fe
List 1 [See S.No.180 of the Schedule I]

ro
(1) Amikacin
(2) Amphotericin-B
P
(3) Amrinone
(4) Aprotinin
T
(5) Baclofen
S
(6) Bleomycin
(7) Busulphan
G
(8) BCG vaccine, Iopromide, Iotrolan

(9) Chlorambucil
(10) Chorionic Gonadotrophin
(11) Clindamycin
(12) Cyclophosphamide
(13) Dactinomycin
(14) Daunorubicin
1652 |
(15) Desferrioxamine
(16) Dimercaprol
(17) Disopyramide phosphate
(18) Dopamine
(19) Eptifibatide
(20) Glucagon
(21) Hydroxyurea
(22) Isoprenaline
s
(23) Isoflurane
l
(24) Lactulose
na
(25) Lomustine
(26) Latanoprost
io
(27) Melphalan
(28) Mesna
ss
(29) Methotrexate
(30) MMR (Measles, mumps and rubella) vaccine
(31) Mustin Hydrochloride
fe
(32) Pancuronium Bromide

(33) Praziquantel
ro
(34) Protamine
(35) Quinidine
P
(36) Sodium Cromoglycate spin caps and cartridges

(37) Sodium Hyalauronatesterile 1% and 1.4% solution
T
(38) Somatostatin
(39) Strontium Chloride (85Sr.)
S
(40) Thioguanine
G
(41) Tobramycin
(42) TetanusImmunoglobin
(43) Typhoid Vaccines:
(a) VI Antigen of Salmonella Typhi, and
(b) Ty2la cells and attenuated non-pathogenic strains of S.Typhi
(44) Tretinoin
(45) Tribavirin / Ribavirin
| 1653
(46) Urokinase
(47) Ursodeoxycholic Acid
(48) Vancomycin
(49) Vasopressin
(50) Vecuronium Bromide
(51) Zidovudine
(52) 5-Fluorouracil
(53) Pegulated Liposomal Doxorubicin Hydrochloride injection
s
(54) Ketoanalogue preparation of essential amino acids
l
(55) Pergolide
na
(56) Kit for bedside assay of Troponin-T
(57) Solution for storing, transporting, flushing donor organs for transplant
io
(58) Miltefosine
(59) Milrinone Lactate
ss
(60) Methoxy Isobutile Isonitrile (MIBI)
(61) Haemophilus Influenzae Type b Vaccine
(62) Mycophenolate Sodium
fe
(63) Verteporfin
(64) Daclizumab
ro
(65) Ganciclovir
(66) Drotrecoginalfa (activated)
P
(67) Eptacogalfa activated recombinant coagulation factor VIIa

(68) Muromonab CD3
T
(69) Japanese encephalitis vaccine

(70) Valganciclovir
S
(71) Low molecular weight heparin

G
(72) Efavirenz
(73) Emtricitabine;
(74) Azathioprine;
(75) Antinomycin D;
(76) Cytosine Arabinoside (Cytarabine);
(77) Vinblastine Sulphate
(78) Vincristine;
1654 |
(79) Eurocollins Solution;

(80) Everolimus tablets/dispersible tablets;
(81) Poractant alfa
(82) Troponin-I whole blood test kit;
(83) Blower/mister kit for beating heart surgery;
(84) Fluoro Enzyme Immunoassay Diagnostic kits.
(85) Tablet Telbivudine
(86) Injection Exenatide
s
(87) DTaP-IPV-Hibor PRP-T combined Vaccine
l
(88) Pneumococcal-7 Valent Conjugate Vaccine (Diphtheria CRM197 Protein)
na
(89) Injection Thyrotropin Alfa
(90) Injection Omalizumab.
io
(91) Abatacept
(92) Daptomycin
ss
(93) Entacevir
(94) Fondaparinux Sodium
(95) Influenza Vaccine
fe
(96) Ixabepilone
(97) Lapatinib
ro
(98) Pegaptanib Sodium injection

(99) Suntinib Malate
P
(100) Tocilizumab
(101) Agalsidase Beta
T
(102) Anidulafungin
(103) Capsofungin acetate
S
(104) Desflurane USP

G
(105) Heamostatic Matrix with Gelatin and human Thrombin

(106) Imiglucerase
(107) Maraviroc
(108) Radiographic contrast media (Sodium and Meglumine ioxitalamate,
Iobitridol and Sodium and meglumine ioxaglate)
(109) Sorafenib tosylate
(110) Varenciline tartrate
| 1655
(111) 90 Yttrium
(112) Nilotinib
(113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension
for injection
(114) Micafungin sodium for injection
(115) Bevacizumab
(116) Raltegravir potassium
(117) Rotavirus Vaccine (Live Oral Pentavalent)
s
(118) Pneumococcal Polysaccharide Vaccine
l
(119) Temsirolimus Concentrate for infusion for injection
na
(120) Natalizumab
(121) Octreotide
io
(122) Somatropin
(123) Aurothiomalate Sodium
ss
(124) Asparaginase
(125) Agglutinating Sera
(126) Anti-Diphtheria Normal Human Immunoglobulin
fe
(127) Anti-human lymophocyte immunoglobulin IV

(128) Anti-human thymocyte immunoglobulin IV
ro
(129) Anti-Pertussis Normal Human Immunoglobulin

(130) Anti-Plague serum
P
(131) Anti-Pseudomonas Normal Human Immunoglobulin

(132) Basiliximab
T
(133) Beractant Intra-tracheal Suspension

(134) Blood group sera
S
(135) Botulinum Toxin Type A

G
(136) Burn therapy dressing soaked in gel

(137) Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders
(138) Bovine Albumin
(139) Bretyleum Tossylate
(140) Calcium Disodium Edetate
(141) Carmustine
(142) Cesium Tubes
1656 |
(143) Calcium folinate

(144) Cholestyramine
(145) Christmas Factor Concentrate (Coagulation factor IX prothrombin
complex concentrate)
(146) Cobalt-60
(147) Corticotrophin
(148) Cyanamide
(149) Diagnostic Agent for Detection of Hepatitis B Antigen
s
(150) Diagnostic kits for detection of HIV antibodies
l
(151) Diphtheria Antitoxin sera
na
(152) Diazoxide
(153) Edrophonium
io
(154) Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]
(155) Epirubicin
ss
(156) Fibrinogen
(157) Floxuridine
(158) Flucytosin
fe
(159) Flecainide
(160) Fludarabine Phosphate
ro
(161) Foetal Bovine Serum (FBS)

(162) Gadolinium DTPA Dimeglumine
P
(163) Gallium Citrate

(164) Gasgangrene Anti-Toxin Serum
T
(165) Goserlin Acetate

(166) Hepatitis B Immunoglobulin
S
(167) Hexamethylmelamine
G
(168) Hydralazine
(169) Idarubicine
(170) Idoxuridine
(171) Immuno assay kit for blood Fibrinogen degradation product for direct
estimation for diagnostic test in D.I.C.
(172) Inactivated rabies vaccine [Human diploid cell]
(173) Inactivated rabies vaccine [Vero-cell]
| 1657
(174) Intravenous amino acids

(175) Intravenous Fat Emulsion
(176) Iopamidol
(177) Iohexol
(a) Indium(III) inbleomycin
(b) Indium113 Sterile generator and elution accessories
(c) Indium113 in brain scanning kit
(d) Indium113 in liver scanning kit
s
(178) Iscador, CLIA diagnostic kits
l
(179) Levodopa with benserazine
na
(180) Lenograstim
(181) Meningococcoal A and C combined vaccine with diluant solvent
io
(182) Methicillin
(183) Metrizamide Inj with diluant
ss
(184) Monocomponent insulins
(185) Mycophenolate Mofetil
(186) Normal Human plasma
fe
(187) Normal Human immunoglobulin

(188) Nuclear magnetic resonance contrast agent
ro
(189) Normal Human serum Albumin

(190) Penicillamine
P
(191) Pentamidine
(192) Penicillinase
T
(193) Poliomyelitis vaccine (inactivated and live)

(194) Potassium Aminobenzoate
S
(195) Porcine Insulin Zinc Suspension

G
(196) Prednimustine
(197) Porcine and Bovine insulin
(198) Purified Chick Embryo Cell Rabies Vaccine
(199) Pyridostigmine
(200) Pneumocystis cariniiI F kits
(201) Prostaglandin E1 (PGE1)
1658 |
(202) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen,
Growth Hormone, Cortisol, L. H., FSH and Digoxin)
(203) Radioisotope TI 201
(a) Rabbit brains thromboplastin for PT test
(b) Reagent for PT tests
(c) Human Thrombin for TT tests
(204) Rabies immune globulin of equine origin
(205) Sevoflurane
s
(206) Recuronium Bromide
l
(207) Septopal beads and chains
na
(208) Sodium Arsenate
(209) Freeze Dried Form of Human Follicle Stimulating and Luteinising
Hormones
io
(210) Solution of Nucleotides and Nucliosides
(211) Specific Desensitizing Vaccine
ss
(212) Sterile Absorbable Haemostat for control of surgical vessel bleeding
(213) Strontium SR-89 Chloride
fe
(214) Suxamethonium Chloride

(215) Selenium-75
ro
(216) Teicoplanin
(217) Tetrofosmin
P
(218) Ticarcillin
(219) Tranexamic Acid
(220) Tocainide
T
(221) Tri-iodothyronine
S
(222) Triethylene Tetramine

G
(223) Thrombokinase
(224) Teniposide
(225) Trans-1-diamino cyclohexane Oxalatoplatinum
(226) Ticarcillin Disodium and Potassium Clavulanate combination
(227) Vindesin Sulphate
(228) X-ray diagnostic agents, the following:-
(a) Propylidone
| 1659
(b) Ethyliodophenylundecylate
(c) Iodipammide methyl glucamine
(d) Lipidollutra fluid
(e) Patentblue
(f) Zalcitabine
(229) Zoledronic Acid
(230) Anti-Haemophilic Factors Concentrate (VIII and IX)
s
l
(1) Streptomycin
na
(2) Isoniazid
(3) Thiacetazone
io
(4) Ethambutol
(5) Sodium PAS
ss
(6) Pyrazinamide
(7) Dapsone
(8) Clo- fazamine
fe
(9) Tetracycline Hydrochloride

(10) Pilocarpine
ro
(11) Hydrocortisone
(12) Idoxuridine
P
(13) Acetazolamide
(14) Atro- pine
T
(15) Homatroprn
(16) Chloroquine
S
(17) Amodiaquine
G
(18) Quinine
(19) Pyrimethamine
(20) Sulfametho pyrezine
(21) Diethyl Carbamazine
(22) Arteether or formulation of artemisinin.
1660 |

(A) (1) Braille writers and braille writing instruments
(2) Hand writing equipment Braille Frames, Slates, Writing Guides,
Script Writing Guides, Styli, Braille Erasers
(3) Canes, Electronic aids like the Sonic Guide
(4) Optical, Environmental Sensors
(5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types),
Cubarythm, Speaking or Braille calculator
s
(6) Geometrical aids like combined Graph and Mathematical
Demonstration Board, Braille Protractors, Scales, Com- passes and
l
na
Spar Wheels
(7) Electronic measuring equipment, such as calipers, micrometers,
comparators, gauges, gauge blocks Levels, Rules, Rulers and
io
Yardsticks
(8) Drafting, Drawing aids, tactile displays
ss
(9) Specially adapted clocks and watches
(B) (1) Orthopaedic appliances falling under heading No. 90.21 of the First
Schedule
fe
(2) Wheel chairs falling under heading No. 87.13 of the First Schedule
(C) Artificial electronic larynx and spares thereof
ro
(D) Artificial electronic ear (Cochlear implant)

(E) (1) Talking books (in the form of cassettes, discs or other sound
P
reproductions) and large-print books, braille embossers, talking

calculators, talking thermometers
(2) Equipment for the mechanical or the computerized production of
T
braille and recorded material such as braille computer terminals

and displays, electronic braille, transfer and pressing machines and
S
stereo typing machines

G
(3) Braille paper

(4) All tangible appliances including articles, instruments, apparatus,
specially designed for use by the blind
(5) Aids for improving mobility of the blind such as electronic orientation
and obstacle detection appliance and white canes
(6) Technical aids for education, rehabilitation, vocational training and
employment of the blind such as Braille typewriters, braille watches,
| 1661
teaching and learning aids, games and other instruments and

vocational aids specifically adapted for use of the blind
(7) Assistive listening devices, audiometers
(8) External catheters, special jelly cushions to prevent bed sores, stair
lift, urine collection bags
(9) Instruments and implants for severely physically handicapped
patients and joints replacement and spinal instruments and implants
including bone cement.
Schedule II – 6%
s
l
na
Heading /
Sub-heading /
Tariff item
io
(1) (2) (3)
1. 01012100, Live horses
010129
ss
2. 149
[***]
3. 149
[***]
fe
4. 149
[***]
5. 149
[***]
ro
6. 149
[***]
7. 149
[***]
8. 149
[***]
P
9. 149
[***]
10. 149
[***]
T
11. [0402 91 10, Condensed milk]

150
S
0402 99 20
12. 0405 Butter and other fats (i.e. ghee, butter oil, etc.) and
G
oils derived from milk; dairy spreads

13. 0406 Cheese
14. 0801 Brazil nuts, dried, whether or not shelled or peeled
[***]
151
1662 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
15. 0802 Other nuts, dried, whether or not shelled or peeled,
such as Almonds, Hazelnuts or filberts (Coryius
spp.), 58[***] Chestnuts (Castanea spp.), Pistachios,
Macadamia nuts, Kola nuts (Cola spp.) [other than
s
dried areca nuts]
l
16. 0804 [Dates (soft or hard), figs, pineapples, avocados,
109
na
guavas and mangosteens, dried.]
10
[16A 0805 Citrus fruit, such as Oranges, Mandarins (including
tangerines and satsumas); clementines, wilkings and
io
similar citrus hybrids, Grapefruit, including pomelos,
Lemons (Citrus limon, Citrus limonum) and limes
ss
(Citrus aurantifolia, Citrus latifolia), dried.]
17. 0813 Fruit, dried, other than that of headings 0801 to
0806; mixtures of nuts or 110[dried fruits of Chapter
fe
8 other than dried tamarind and dried chestnut (sin-

ghada) whether or not shelled or peeled]
ro
18. 1108 Starches; inulin

19. 1501 Pig fats (including lard) and poultry fat, other than
that of heading 0209 or 1503
P
20. 1502 Fats of bovine animals, sheep or goats, other than

those of heading 1503
T
21. 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow
oil, not emulsified or mixed or otherwise prepared
S
22. 1504 Fats and oils and their fractions, of fish or marine
G
mammals, whether or not refined, but not chemical-

ly modified
23. 1505 Wool grease and fatty substances derived therefrom
(including lanolin)
24. 1506 Other animal fats and oils and their fractions, wheth-
er or not refined, but not chemically modified
| 1663

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
25. 1516 Animal fats and oils and their fractions, partly or
wholly hydrogenated, inter-esterified, re-esterified
or elaidinised, whether or not refined, but not fur-
ther prepared.
s
26. 1517 Edible mixtures or preparations of animal fats or an-
l
imal oils or of fractions of different animal fats or an-
na
imal oils of this Chapter, other than edible fats or oils
or their fractions of heading 1516
27. 1518 Animal fats and animal oils and their fractions,
io
boiled, oxidised, dehydrated, sulphurised, blown, po-
lymerised by heat in vacuum or in inert gas or other-
ss
wise chemically modified, excluding those of heading
1516; inedible mixtures or preparations of animal or
vegetable fats or oils or of fractions of different fats
fe
or oils of this chapter, not elsewhere specified of in-

cluded
28. 1601 Sausages and similar products, of meat, meat offal or
ro
blood; food preparations based on these products

29. 1602 Other prepared or preserved meat, meat offal or
P
blood
30. 1603 Extracts and juices of meat, fish or crustaceans, mol-
T
luscs or other aquatic invertebrates

31. 1604 Prepared or preserved fish; caviar and caviar substi-
S
tutes prepared from fish eggs

32. 1605 Crustaceans, molluscs and other aquatic inverte-
G
brates prepared or preserved

135
[32A 1701 91, 1701 All goods, including refined sugar containing added
99 flavouring or colouring matter, sugar cubes (other
than those which attract 5% or nil GST)
242
[32AA 1704 Sugar boiled confectionery]
1664 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
32B 1902 Pasta, whether or not cooked or stuffed (with meat
or other substances) or otherwise prepared, such as
spaghetti, macaroni, noodles, lasagne, gnocchi, ravi-
oli, cannelloni; couscous, whether or not prepared]
s
33. 2001 Vegetables, fruit, nuts and other edible parts of plants,
l
prepared or preserved by vinegar or acetic acid
na
34. 2002 Tomatoes prepared or preserved otherwise than by
vinegar or acetic acid
35. 2003 Mushrooms and truffles, prepared or preserved oth-
36. 2004 io
erwise than by vinegar or acetic acid
Other vegetables prepared or preserved otherwise
ss
than by vinegar or acetic acid, frozen, other than
products of heading 2006
37. 2005 Other vegetables prepared or preserved otherwise
fe
than by vinegar or acetic acid, not frozen, other than

products of heading 2006
ro
38. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of

plants, preserved by sugar (drained, glacé or crystal-
lised)
P
39. 2007 Jams, fruit jellies, marmalades, fruit or nut purée and
fruit or nut pastes, obtained by cooking, whether or
T
not containing added sugar or other sweetening mat-

ter
S
40. 2008 Fruit, nuts and other edible parts of plants, other-
G
wise prepared or preserved, whether or not contain-

ing added sugar or other sweetening matter or spirit,
not elsewhere specified or included; such as Ground-
nuts, Cashew nut, roasted, salted or roasted and salt-
ed, Other roasted nuts and seeds, squash of Mango,
Lemon, Orange, Pineapple or other fruits
| 1665

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
41. 2009 Fruit juices (including grape must) and vegetable
juices, unfermented and not containing added spir-
it, whether or not containing added sugar or other
sweetening matter.
s
42. 2101 30 Roasted chicory and other roasted coffee substitutes,
l
and extracts, essences and concentrates thereof
na
43. 2102 [Yeasts (active and inactive); other single cell mi-
152
cro-organisms, dead (but not including vaccines of

heading 3002); prepared baking powders]
44. [2103
io
All goods, including Sauces and preparations there-
153
for, mixed condiments and mixed seasonings; mus-

ss
tard flour and meal and prepared mustard, Curry
paste, mayonnaise and salad dressings]
45. 2106 60
[Texturised vegetable proteins (soya bari), Bari
fe
made of pulses including mungodi and batters,

154
[***]
ro
46. 2106 90 [Namkeens, bhujia, mixture, chabena and similar

111
edible preparations in ready for consumption form

[other than roasted gram], put up in unit container
P
and,-
T

S

G

tions as specified in the ANNEXURE]]
135
[46A 2106 90 91 Diabetic foods]
242
[46B 2201 Drinking water packed in 20 litres bottles]
47. 11
[2202 99 10] Soya milk drinks
48. 12
[2202 99 20] Fruit pulp or fruit juice based drinks
1666 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
49. 13
[2202 99 90] Tender coconut water 62
[put up in unit container
and, -
s
claim or enforceable right in a court of law is avail-
l
able [other than those where any such actionable
na
claim or enforceable right in respect of such brand
name has been voluntarily foregone, subject to the
conditions as specified in the ANNEXURE]]
50.
51.
14
2515 12 10 io
[2202 99 30] Beverages containing milk
Marble and travertine blocks
ss
52. 2516 Granite blocks
53. 28 Anaesthetics
fe
54. 28 Potassium Iodate

55. 28 Steam
ro
56. 246A
[28 or 38] Micronutrients, which are covered under 28[serial
number 1(g)] of Schedule 1, Part (A) of the Fertiliz-
er Control Order, 1985 and are manufactured by the
P
manufacturers which are registered under the Ferti-

lizer Control Order, 1985
T
57. 2801 20 Iodine

135
[57A 2804 40 10 Medical grade oxygen]
S
275
[* *** *]
G
58. 2847 Medicinal grade hydrogen peroxide

59. 247
[29 or 3808 Gibberellic acid
93]
| 1667

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
60. 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 or-
gano-therapeutic uses; heparin and its salts; other
s
human or animal substances prepared for therapeu-
l
tic or prophylactic uses, not elsewhere specified or
na
included
61. 3002 Animal blood prepared for therapeutic, prophylactic
or diagnostic uses; antisera and other blood fractions
io
and modified immunological products, whether or
not obtained by means of biotechnological process-
ss
es; toxins, cultures of micro-organisms (excluding
yeasts) and similar products
62. 3003 Medicaments (excluding goods of heading 30.02,
fe
30.05 or 30.06) consisting of two or more constitu-

ents which have been mixed together for therapeutic
or prophylactic uses, not put up in measured doses
ro
or in forms or packings for retail sale, including Ayur-

vaedic, Unani, Siddha, homoeopathic or Bio-chemic
P
systems medicaments
63. 3004 Medicaments (excluding goods of heading 30.02,
30.05 or 30.06) consisting of mixed or unmixed
T
products for therapeutic or prophylactic uses, put

up in measured doses (including those in the form of
S
transdermal administration systems) or in forms or

G
packings for retail sale, including Ayurvaedic, Unani,

homoeopathic siddha or Bio-chemic systems medic-
aments, put up for retail sale
64. 3005 Wadding, gauze, bandages and similar articles (for
example, dressings, adhesive plasters, poultices), im-
pregnated or coated with pharmaceutical substances
or put up in forms or packings for retail sale for med-
ical, surgical, dental or veterinary purposes
1668 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
65. 3006 Pharmaceutical goods specified in Note 4 to this
Chapter [i.e. Sterile surgical catgut, similar sterile
suture materials (including sterile absorbable surgi-
cal or dental yarns) and sterile tissue adhesives for
s
surgical wound closure; sterile laminaria and sterile
l
laminaria tents; sterile absorbable surgical or dental
na
haemostatics; sterile surgical or denatal adhesion
barriers, whether or not absorbable; Waste pharma-
ceuticals] [other than contraceptives]
io
66. 2
[***]
67. 2
[***]
ss
68. 2
[***]
69. 2
[***]
70. 155
[3215 All Goods, including printing ink, writing or drawing
fe
ink and other inks, whether or not concentrated or

solid, fountain pen ink, ball pen ink]
ro
71. 156
[***]
72. 3306 10 10 Tooth powder
P
73. 3307 41 00 Odoriferous preparations which operate by burning

[other than 63[agarbattis, lobhan, dhoop batti, dhoop,
sambhrani]]
T
74. 29, 30, Following goods namely:-

S
29
[3301] a. Menthol and menthol crystals,
b. Peppermint (Mentha Oil),
G
c. Fractionated / de-terpenated mentha oil (DTMO),

d. De-mentholised oil (DMO),
e. Spearmint oil,
f. Mentha piperita oil
75. 3406 Candles, tapers and the like
| 1669

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
76. 3701 Photographic plates and film for x-ray for medical
use
77. 3705 Photographic plates and films, exposed and devel-
s
oped, other than cinematographic film
l
oped, whether or not incorporating sound track or
na
consisting only of sound track, other than feature
films.
242
[78A 3808 The following Bio-pesticides, namely -
io
1. Bacillus thuringiensis var. israelensis
ss
2. Bacillus thuringiensis var. kurstaki
3. Bacillus thuringiensis var. galleriae
4. Bacillus sphaericus
fe
5. Trichoderma viride
6. Trichoderma harzianum
ro
7. Pseudomonas fluoresens
8. Beauveriabassiana
P
9. NPV of Helicoverpaarmigera
T
10. NPV of Spodopteralitura

11. Neem based pesticides
S
12. Cymbopogan]
G
79. 3818 Silicon wafers

80. 3822 All diagnostic kits and reagents
242
[80A 3826 Bio-diesel]
81. 3926 Feeding bottles
82. 3926 Plastic beads
83. 4007 Latex Rubber Thread
84. 4014 Nipples of feeding bottles
1670 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
85. 4015 Surgical rubber gloves or medical examination rub-
ber gloves
64
[85A 4016 Rubber bands]
s
86. 157
[***]
87. 157
[***]
l
na
88. 157
[***]
89. 158
[4202 22 20 Hand bags and shopping bags, of cotton
90. 4202 22 30 Hand bags and shopping bags, of jute]
io
91. 4203 Gloves specially designed for use in sports
92. 44 or any The following goods, namely: -
ss
Chapter a. Cement Bonded Particle Board;
b. Jute Particle Board;
fe
c. Rice Husk Board;

d. Glass-fibre Reinforced Gypsum Board (GRG)
e. Sisal-fibre Boards;
ro
f. Bagasse Board; and

g. Cotton Stalk Particle Board
P
h. Particle/fibre board manufactured from agricul-

tural crop residues
T
65
[92A 44, 68, 83 Idols of wood, stone [including marble] and metals
[other than those made of precious metals]]
S
93. 4404 Hoopwood; split poles; piles, pickets and stakes of

G
wood, pointed but not sawn lengthwise; wooden

sticks, roughly trimmed but not turned, bent or oth-
erwise worked, suitable for the manufacture of walk-
ing-sticks, umbrellas, tool handles or the like
94. 4405 Wood wool; wood flour
95. 4406 Railway or tramway sleepers (cross-ties) of wood
| 1671

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
96. 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,
s
spliced or end-jointed, of a thickness not exceeding 6
l
mm [for match splints]
na
276
[96A 4409 Bamboo flooring]
97. 4415 Packing cases, boxes, crates, drums and similar pack-
ings, of wood; cable-drums of wood; pallets, box pal-
io
lets and other load boards, of wood; pallet collars of
wood
ss
98. 4416 Casks, barrels, vats, tubs and other coopers’ products
and parts thereof, of wood, including staves
99. 4417 Tools, tool bodies, tool handles, broom or brush
fe
bodies and handles, of wood; boot or shoe lasts and

trees, of wood
ro
248
[99A 4418 Bamboo wood building joinery
99B 4419 Tableware and Kitchenware of wood]
100. 4420 Wood marquetry and inlaid wood; caskets and cases
P
for jewellery or cutlery, and similar articles, of wood;

statuettes and other ornaments, of wood; wooden
T
articles of furniture not falling in Chapter 94

101. 4421 Other articles of wood; such as clothes hangers,
S
Spools, cops, bobbins, sewing thread reels and the

G
like of turned wood for various textile machinery,

Match splints, Pencil slats, Parts of wood, namely
oars, paddles and rudders for ships, boats and oth-
er similar floating structures, Parts of domestic dec-
orative 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]
1672 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
324
[101A 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)
s
101B 4503 Articles of natural cork such as Corks and Stoppers,
l
Shuttlecock cork bottom
na
101C 4504 Agglomerated cork (with or without a binding sub-
stance) and articles of agglomerated cork]
325
[* ***** *]
249
250
[***]
[***] io
ss
105. 4701 Mechanical wood pulp
106. 4702 Chemical wood pulp, dissolving grades
fe
107. 4703 Chemical wood pulp, soda or sulphate, other than

dissolving grades
ro
108. 4704 Chemical wood pulp, sulphite, other than dissolving

grades
109. 4705 Wood pulp obtained by a combination of mechanical
P
and chemical pulping processes

110. 4706 Pulps of fibres derived from recovered (waste and
T
scrap) paper or paperboard or of other fibrous cel-

lulosic material
S
111. 112
[***]
112. 4802 Uncoated paper and paperboard, of a kind used for
G
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
113. 4804 Uncoated kraft paper and paperboard, in rolls or
sheets, other than that of heading 4802 or 4803
| 1673

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
114. 4805 Other uncoated paper and paperboard, in rolls or
sheets, not further worked or processed than as
specified in Note 3 to this Chapter
s
115. 4806 20 00 Greaseproof papers
116. 4806 40 10 Glassine papers
l
na
117. 4807 Composite paper and paperboard (made by stick-
ing flat layers of paper or paperboard together with
an adhesive), not surface-coated or impregnated,
whether or not internally reinforced, in rolls or sheets
118. 4808
io
Paper and paperboard, corrugated (with or without
glued flat surface sheets), creped, crinkled, embossed
ss
or perforated, in rolls or sheets, other than paper of
the kind described in heading 4803
119. 4810 Paper and paperboard, coated on one or both sides
fe
with kaolin (China clay) or other inorganic substanc-

es, with or without a binder, and with no other coat-
ro
ing, whether or not surface-coloured, surface-dec-

orated or printed, in rolls or rectangular (including
square) sheets of any size
P
120. 4811 Aseptic packaging paper

121. 4817 30 Boxes, pouches, wallets and writing compendiums,
T
of paper or paperboard, containing an assortment of

paper stationery
S
122. 4819 Cartons, boxes and cases of corrugated paper or pa-

G
per board
123. 4820 Exercise book, graph book, & laboratory note book
and notebooks
124. 4823 Paper pulp moulded trays
125. 48 Paper splints for matches, whether or not waxed, As-
phaltic roofing sheets
326
[* ***** *]
1674 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
127. 4906 00 00 Plans and drawings for architectural, engineering,
industrial, commercial, topographical or similar pur-
poses, being originals drawn by hand; hand-written
texts; photographic reproductions on sensitised pa-
s
per and carbon copies of the foregoing
l
128. 4907 Unused postage, revenue or similar stamps of current
na
or new issue in the country in which they have, or will
have, a recognised face value; stamp-impressed pa-
per; banknotes; cheque forms; stock, share or bond
io
certificates and 67[similar documents of title[other
than Duty Credit Scrips]]
ss
129. 4908 Transfers (decalcomanias)
130. 4909 Printed or illustrated postcards; printed cards bear-
ing personal greetings, messages or announcements,
fe
whether or not illustrated, with or without envelopes

or trimmings
ro
131. 4910 Calendars of any kind, printed, including calendar

blocks
132. 4911 Other printed matter, including printed pictures and
P
photographs; such as Trade advertising material,

Commercial catalogues and the like, printed Posters,
T
Commercial catalogues, Printed inlay cards, Pictures,

designs and photographs, Plan and drawings for ar-
S
chitectural engineering, industrial, commercial, top-

ographical or similar purposes reproduced with the
G
aid of computer or any other devices

[132A
105
5401 Sewing thread of manmade filaments, whether or
not put up for retail sale
132B 5402, 5403, Synthetic or artificial filament yarns
5404, 5405,
5406
132C 5508 Sewing thread of manmade staple fibres
| 1675

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
132D 5509, 5510, Yarn of manmade staple fibres.]
5511
133. 5601 Wadding of textile materials and articles thereof;
s
such as Absorbent cotton wool 242[[except cigarette
filter rods]]
l
134. 5602 Felt, whether or not impregnated, coated, covered or
na
laminated
135. 5603 Nonwovens, whether or not impregnated, coated,
covered or laminated
136. 5604
io
Rubber thread and cord, textile covered; textile yarn,
and strip and the like of heading 5404 or 5405, im-
ss
pregnated, coated, covered or sheathed with rubber
or plastics
137. 5605 Metallised yarn, whether or not gimped, being tex-
fe
tile yarn, or strip or the like of heading 5404 or 5405,

combined with metal in the form of thread, strip or
ro
powder or covered with metal; 113[***] Imitation zari

thread
138. 5606 Gimped yarn, and strip and the like of heading 5404
P
or 5405, gimped (other than those of heading 5605

and gimped horsehair yarn); chenille yarn (including
T
flock chenille yarn); loop wale-yarn

139. 5607 Twine, cordage, ropes and cables, whether or not
S
plaited or braided and whether or not impregnated,

coated, covered or sheathed with rubber or plastics
G
135
[other than jute twine, coir cordage or ropes]
140. 159
[***]
141. 5609 Articles of yarn, strip or the like of heading 5404 or
5405, twine, cordage, rope or cables, not elsewhere
specified or included 135[other than products of coir]
142. 5701 Carpets and other textile floor coverings, knotted,
whether or not made up
1676 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
143. 5702 Carpets and other textile floor coverings, woven, not
tufted or flocked, whether or not made up, includ-
ing “Kelem”, “Schumacks”, “Karamanie” and similar
hand-woven rugs
s
144. 5703 Carpets and other textile floor coverings, tufted,
l
whether or not made up
na
145. 5704 Carpets and other textile floor coverings, of felt, not
tufted or flocked, whether or not made up
146. 5705 Other carpets and other textile floor coverings,
io
whether or not made up; such as Mats and mattings
including Bath Mats, where cotton predominates
ss
by weight, of Handloom, Cotton Rugs of handloom
277
[except the items covered in 219 in Schedule I]
278
[* *** *]
fe
148. 5802 Terry towelling and similar woven terry fabrics, oth-
er than narrow fabrics of heading 5806; tufted textile
ro
fabrics, other than products of heading 5703

149. 5803 Gauze, other than narrow fabrics of heading 5806
150. 5804 Tulles and other net fabrics, not including woven,
P
knitted or crocheted fabrics; lace in the piece, in

strips or in motifs, other than fabrics of headings
T
6002 to 6006
151. 5805 Hand-woven tapestries of the type Gobelins, Flan-
S
ders, Aubusson, Beauvais and the like, and nee-

G
dle-worked tapestries (for example, petit point, cross

stitch), whether or not made up
152. 160
[***]
153. 5807 Labels, badges and similar articles of textile materi-
als, in the piece, in strips or cut to shape or size, not
embroidered
| 1677

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
154. 5808 69
[Braids in the piece; ornamental trimmings in the
piece, without embroidery, other than knitted or cro-
cheted; tassels, pompons and similar articles[other
than saree fall]]
s
155. 5809 Woven fabrics of metal thread and woven fabrics of
l
metallised yarn of heading 5605, of a kind used in
na
apparel, as furnishing fabrics or for similar purpos-
es, not elsewhere specified or included; such as Zari
borders [other than Embroidery or zari articles, that
io
is to say,- imi, zari, kasab, saima, dabka, chumki, gota
sitara, naqsi, kora, glass beads, badla, glzal]
ss
156. 5810 Embroidery in the piece, in strips or in motifs, Em-
broidered badges, motifs and the like [other than
Embroidery or zari articles, that is to say,- imi, zari,
fe
kasab, saima, dabka, chumki, gota sitara, naqsi, kora,

glass beads, badla, glzal]
157. 5811 Quilted textile products in the piece, composed of
ro
one or more layers of textile materials assembled

with padding by stitching or otherwise, other than
P
embroidery of heading 5810

158. 5901 Textile fabrics coated with gum or amylaceous sub-
stances, of a kind used for the outer covers of books
T
or the like; tracing cloth; prepared painting canvas;

S
buckram and similar stiffened textile fabrics of a kind

used for hat foundations
G
159. 5902 Tyre cord fabric of high tenacity yarn of nylon or oth-
er polyamides, polyesters or viscose rayon
160. 5903 Textile fabrics impregnated, coated, covered or lami-
nated with plastics, other than those of heading 5902
161. 5904 Linoleum, whether or not cut to shape; floor cover-
ings consisting of a coating or covering applied on a
textile backing, whether or not cut to shape
1678 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
162. 5905 Textile wall coverings
163. 5906 Rubberised textile fabrics, other than those of head-
ing 5902
s
164. 5907 Textile fabrics otherwise impregnated, coated or cov-
ered; painted canvas being theatrical scenery, studio
l
back-cloths or the like
na
165. 5908 Textile wicks, woven, plaited or knitted , for lamps,
stoves, lighters, candles or the like; incandescent gas
mantles and tubular knitted gas mantle fabric there-
io
for, whether or not impregnated
166. 5909 Textile hose piping and similar textile tubing, with or
ss
without lining, armour or accessories of other materials
167. 5910 Transmission or conveyor belts or belting, of textile
material, whether or not impregnated, coated, cov-
fe
ered or laminated with plastics, or reinforced with

metal or other material
168. 5911 Textile products and articles, for technical uses, spec-
ro
ified in Note 7 to this Chapter; such as Textile fabrics,

felt and felt-lined woven fabrics, coated, covered or
P
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
T
narrow fabrics made of velvet impregnated with rub-

ber, for covering weaving spindles (weaving beams);
S
Bolting cloth, whether or Not made up; Felt for cotton

textile industries, woven; Woven textiles felt, wheth-
G
er 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 metal-
ised 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, polish-
ing discs and other machinery parts of textile articles
| 1679

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
169. 61 Articles of apparel and clothing accessories, knitted
or crocheted, of sale value exceeding ` 1000 per piece
170. 62 Articles of apparel and clothing accessories, not knit-
s
ted or crocheted, of sale value exceeding ` 1000 per
piece
l
171. [63[other
161
Other made up textile articles, sets of sale value ex-
na
than 6309] ceeding ` 1000 per piece [ other than Worn clothing
and other worn articles; rags]
328
[171A 6305 32 00 Flexible intermediate bulk containers]
[
70 327
[171AA]
6501
io
Textile caps]
ss
135
[171B 6505 Hats (knitted/crocheted) or made up from lace or
other textile fabrics]
fe
172. 6601 Umbrellas and sun umbrellas (including walk-

ing-stick umbrellas, garden umbrellas and similar
umbrellas)
ro
173. 6602 329

[******] whips, riding-crops and the like
174. 6603 Parts, trimmings and accessories of articles of head-
P
ing 6601 or 6602

175. 6701 Skins and other parts of birds with their feathers
or down, feathers, parts of feathers, down and arti-
T
cles thereof (other than goods of heading 0505 and

S
worked quills and scapes)

176. 68 Sand lime bricks 71[or Stone inlay work]
G
72
[176A 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 foliage, etc.; other ornamental goods essen-
tially of stone]
330
[* ***** *]
1680 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
73
[177A 6909 Pots, jars and similar articles of a kind used for the
conveyance and packing of goods of ceramic
177B 6911 Tableware, kitchenware, other household articles
s
and toilet articles, of porcelain or china
177C 6912 Tableware, kitchenware, other household articles
l
and toilet articles, other than of porcelain or china
na
177D 6913 Statues and other ornamental articles.]
178. 7015 10 Glasses for corrective spectacles and flint buttons
io
179. 7020 Globes for lamps and lanterns, Founts for kerosene
wick lamps, Glass chimneys for lamps and lanterns
180. 7310 or 7326 Mathematical boxes, geometry boxes and colour box-
ss
es, pencil sharpeners
181. 7317 Animal shoe nails
fe
182. 7319 Sewing needles

183. 7321 Kerosene burners, kerosene stoves and wood burn-
ro
ing stoves of iron or steel

184. 7323 Table, kitchen or other household articles of iron &
steel; Utensils
P
185. 7418 Table, kitchen or other household articles of copper;

Utensils
T
279
[185A 7419 99 30 Brass Kerosene Pressure Stove]
186. 7615 Table, kitchen or other household articles of alumin-
S
ium; Utensils
G
187. 8211 Knives with cutting blades, serrated or not (including

pruning knives), other than knives of heading 8208,
and blades therefor
188. 8214 Paper knives, Pencil sharpeners and blades therefor
189. 8215 Spoons, forks, ladles, skimmers, cake-servers, fish-
knives, butter-knives, sugar tongs and similar kitch-
en or tableware
| 1681

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
74
[189A 8306 Bells, gongs and the like, non-electric, of base met-
al; statuettes and other ornaments, of base metal;
photograph, picture or similar frames, of base metal;
mirrors of base metal; metal bidriware.]
s
190. 8401 Fuel elements (cartridges), non-irradiated, for nucle-
l
ar reactors
na
191. 8408 Fixed Speed Diesel Engines of power not exceeding
15HP
192. 8413 Power driven pumps primarily designed for handling
io
water, namely, centrifugal pumps (horizontal and
vertical), deep tube-well turbine pumps, submersi-
ss
ble pumps, axial flow and mixed flow vertical pumps
193. 8414 20 10 Bicycle pumps
194. 8414 20 20 Other hand pumps
fe
195. 8414 90 12 Parts of air or vacuum pumps and compressors of bi-

cycle pumps
ro
280
[195A 8420 Hand operated rubber roller
195AA 8424 Nozzles for drip irrigation equipment or nozzles for
P
sprinklers]
242
[195B 8424 Sprinklers; drip irrigation system including laterals;
mechanical sprayers]
T
196. 8432 Agricultural, horticultural or forestry machinery

S
for soil preparation or cultivation; lawn or sports-

ground rollers 135[; Parts [8432 90]
G
197. 8433 Harvesting or threshing machinery, including straw

or fodder balers; grass or hay mowers; machines for
cleaning, sorting or grading eggs, fruit or other ag-
ricultural produce, other than machinery of heading
8437 135[; parts [8433 90 00]
198. 8434 Milking machines and dairy machinery
1682 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
199. 8436 Other agricultural, horticultural, forestry, poul-
try-keeping or bee-keeping machinery, including
germination plant fitted with mechanical or thermal
equipment; poultry incubators and brooders
s
200. 8452 [Sewing machines, other than book-sewing ma-
163
l
chine of heading 8440; furniture, bases and covers
na
specially designed for sewing machines; sewing ma-
chines needles and parts of sewing machines]
201. 8479 Composting Machines
[201A 8509
io
Wet grinder consisting of stone as a grinder]
135
202. 8517 Telephones for cellular networks or for other wire-

ss
less networks
203. 85 Parts for manufacture of Telephones for cellular net-
works or for other wireless networks
fe
204. 8525 60 Two-way radio (Walkie talkie) used by defence, po-

lice and paramilitary forces etc.
ro
205. 8539 LED lamps

206. [***
351
**]
P
281
[206A 87 Fuel Cell Motor Vehicles]
207. 8701 Tractors (except road tractors for semi-trailers of en-
gine capacity more than 1800 cc)
T
135
[207A 8710 Tanks and other armoured fighting vehicles, motor-
S
ised, whether or not fitted with weapons, and parts

of such vehicles]
G
208. 8712 Bicycles and other cycles (including delivery tricy-

cles), not motorised
209. 8714 Parts and accessories of bicycles and other cycles (in-
cluding delivery tricycles), not motorised, of 8712
210. 8716 20 00 Self-loading or self-unloading trailers for agricultural
purposes
| 1683

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
211. 8716 80 Hand propelled vehicles (e.g. hand carts, rickshaws
and the like); animal drawn vehicles
212. 90 or any other Blood glucose monitoring system (Glucometer) and
s
Chapter test strips
213. 90 or any other Patent Ductus Arteriousus / Atrial Septal Defect oc-
l
Chapter clusion device
na
214. 9001 Contact lenses; Spectacle lenses
215. 164
[9003 Frames and mountings for spectacles, goggles or the
io
like, and parts thereof]
216. 9004 Spectacles, corrective 135[other than goggles for cor-
recting vision]
ss
217. 9017 20 Drawing and marking out instruments; Mathemat-
ical calculating instruments; pantographs; Other
fe
drawing or marking out instruments

218. 9018 Instruments and appliances used in medical, surgi-
cal, dental or veterinary sciences, including scinti-
ro
graphic apparatus, other electro-medical apparatus

and sight-testing instruments
P
219. 9019 Mechano-therapy appliances; massage apparatus;

psychological aptitude-testing apparatus; ozone
therapy, oxygen therapy, aerosol therapy, artificial
T
respiration or other therapeutic respiration appara-

tus
S
220. 9020 Other breathing appliances and gas masks, excluding

G
protective masks having neither mechanical parts

nor replaceable filters
221. 9021 165
[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
orthopaedic appliances, such as crutches, surgical
belts, and trusses, hearing aids]
1684 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
222. 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 radiother-
apy apparatus, X-ray tubes and other X-ray gener-
s
ators, high tension generators, control panels and
l
desks, screens, examinations or treatment tables,
na
chairs and the light
135
[222A 9403 Furniture wholly made of bamboo, cane or rattan]
223. 9404 Coir products [except coir mattresses]
76
224.
[224A
9404
9404 io
Products wholly made of quilted textile materials
Cotton quilts of sale value exceeding ` 1000 per
ss
piece]
225. 9405, Hurricane lanterns, Kerosene lamp / pressure lan-
9405 50 31 tern, petromax, glass chimney, and parts thereof
fe
226. 9405 LED lights or fixtures including LED lamps

227. 9405 LED (light emitting diode) driver and MCPCB (Metal
ro
Core Printed Circuit Board)

228. 9503 Toys like tricycles, scooters, pedal cars etc. (including
P
parts and accessories thereof) [other than electronic

toys]
229. 9504 Playing cards, chess board, carom board and other
T
board games, like ludo, etc. [other than Video game

S
consoles and Machines]

230. 9506 Sports goods other than articles and equipments for
G
general physical exercise

231. 9507 Fishing rods, 166[***], and other line fishing tackle;
fish landing nets, butterfly nets and smilar nets; de-
coy “birds” (other than those of 30[heading 9208 or
9705]) and similar hunting or shooting requisites
| 1685

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
77
[231A 231A 9601 Worked ivory, bone, tortoise shell, horn, antlers,
mother of pearl, and other animal carving material
and articles of these materials, articles of coral (in-
cluding articles obtained by moulding)]
s
282
[231B 9607 Slide fasteners]
l
232. 9608 Pens [other than Fountain pens, stylograph pens]
na
233. 9608, 9609 Pencils (including propelling or sliding pencils),
crayons, pastels, drawing charcoals and tailor’s chalk
io
234. 9615 Combs, hair-slides and the like; hairpins, curling
pins, curling grips, hair-curlers and the like, other
than those of heading 8516, and parts thereof
ss
235. [9619 00 30, All goods]
283
9619 00 40, or
9619 00 90
fe
236. 9701 Paintings, drawings and pastels, executed entirely by

hand, other than drawings of heading 4906 and other
ro
than hand-painted or hand-decorated manufactured

articles; collages and similar decorative plaques
237. 9702 Original engravings, prints and lithographs
P
238. 9703 Original sculptures and statuary, in any material

239. 9705 Collections and collectors’ pieces of zoological, bo-
T
tanical, mineralogical, anatomical, historical, archae-

S
ological, paleontological, ethnographic or numismat-

ic interest [other than numismatic coins]
G
240. 9706 Antiques of an age exceeding one hundred years

241. 9804 Other Drugs and medicines intended for personal
use
1686 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
242. - Lottery run by State Governments
Explanation 1.- For the purposes of this entry, value
of supply of lottery under sub-section (5) of section
s
15 of the Central Goods and Services Tax Act, 2017
shall be deemed to be 100/112 of the face value of
l
ticket or of the price as notified in the Official Gazette
na
by the organising State, whichever is higher.
Explanation 2.-
(1) “Lottery run by State Governments” means a lot-
io
tery not allowed to be sold in any state other than the
organising state.
ss
(2) Organising state has the same meaning as as-
signed to it in clause (f) of sub-rule (1) of rule 2 of
the Lotteries (Regulation) Rules, 2010.
fe
135
[243 Any Chapter Permanent transfer of Intellectual Property (IP) right
in respect of goods other than Information Technol-
ro
ogy software]
P
Schedule III – 9%
Heading /
T
Subheading /
S
Tariff item
(1) (2) (3)
G
1. 167
[***]
2. 1107 Malt, whether or not roasted
3. 1302 Vegetable saps and extracts; pectic substances, pect-
inates and pectates; agar-agar and other mucilages
and thickeners, whether or not modified, derived
from vegetable products 242[[other than tamarind
kernel powder]].
| 1687

Heading /
Subheading /
Tariff item
(1) (2) (3)
4. 1404 90 10 Bidi wrapper leaves (tendu)
5. 1404 90 50 Indian katha
6. 1517 10 All goods i.e. Margarine, Linoxyn
s
7. 1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes
l
8. 1521 Vegetable waxes (other than triglycerides), Beeswax,
na
other insect waxes and spermaceti, whether or not
refined or coloured
9. 1522 Degras, residues resulting from the treatment of fatty
io
substances or animal or vegetable waxes
10. 168
[***]
ss
11. 1702 Other sugars, including chemically pure lactose,
maltose, glucose and fructose, in solid form; sugar
syrups not containing added flavouring or colouring
fe
matter; artificial honey, whether or not mixed with

natural honey; caramel [other than palmyra sugar
and Palmyra jaggery]
ro
12. 1704 169

[Sugar confectionery [other than mishri, batasha,
bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya,
P
elaichidana, lukumdana, chikkis like puffed rice chik-

ki, peanut chikki, sesame chikki,til chikki, til patti, til
revdi, sugar makhana, 252[groundnut sweets, gajak
T
and sugar boiled confectionery]]]

S
135
[12A 1804 Cocoa butter, fat and oil
12B 1805 Cocoa powder, not containing added sugar or sweet-
G
ening matter
12C 1806 Chocolates and other food preparations containing
cocoa]
1688 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
13. 170
[1901 [other Malt extract, food preparations of flour, groats, meal,
than 1901 20 starch or malt extract, not containing cocoa or con-
00] taining less than 40% by weight of cocoa calculated
on a totally defatted basis, not elsewhere specified
s
or included; food preparations of goods of heading
l
0401 to 0404, not containing cocoa or containing
na
less than 5% by weight of cocoa calculated on a total-
ly defatted basis not elsewhere specified or included
[other than mixes and doughs for the preparation of
io
bakers’ wares of heading 1905]]
14. 171
[***]
ss
15. 1904 [other All goods i.e. Corn flakes, bulgar wheat, prepared
than 1904 10 foods obtained from cereal flakes [other than Puffed
20] rice, commonly known as Muri, flattened or beaten
fe
rice, commonly known as Chira, parched rice, com-

monly known as khoi, parched paddy or rice coated
with sugar or gur, commonly known as Murki]
ro
16. 172
[1905 Pastry, cakes, biscuits and other bakers’ wares,
whether or not containing cocoa; communion wa-
P
fers, empty cachets of a kind suitable for pharmaceu-

tical use, sealing wafers, rice paper and similar prod-
ucts[other than pizza bread, khakhra, plain chapatti
T
or roti, bread, rusks, toasted bread and similar toast-

S
ed products]
135
[16A 2101 11, 2101 Extracts, essences and concentrates of coffee, and
G
12 00 preparations with a basis of these extracts, essences

or concentrates or with a basis of coffee]
17. 2101 20 All goods i.e Extracts, essences and concentrates of
tea or mate, and preparations with a basis of these
extracts, essences or concentrates or with a basis of
tea or mate
18. 173
[***]
| 1689

Heading /
Subheading /
Tariff item
(1) (2) (3)
19. 173
[***]
20. 173
[***]
21. 2104 Soups and broths and preparations therefor; homog-
s
enised composite food preparations
22. 2105 00 00 Ice cream and other edible ice, whether or not con-
l
na
taining cocoa
23. 2106 174
[Food preparations not elsewhere specified or in-
cluded [other than roasted gram, sweetmeats, bat-
io
ters including idli/dosa batter, namkeens, bhujia,
mixture, chabena andsimilar edible preparations in
ready for consumption form, khakhra, chutney pow-
ss
der, diabetic foods]]
24. 2201 Waters, including natural or artificial mineral wa-
ters and aerated waters, not containing added sugar
fe
or other sweetening matter nor flavoured 242[[other

than Drinking water packed in 20 litres bottles]]
ro
135
[24A 2202 91 00, Other non-alcoholic beverages [other than tender co-
2202 99 90 conut water]]
25. 2207 Ethyl alcohol and other spirits, denatured, of any
P
strength 284[[other than ethyl alcohol supplied to Oil

Marketing Companies for blending with motor spirit
T
(petrol)]]
26. 2209 Vinegar and substitutes for vinegar obtained from
S
acetic acid
G
135
[26A 2515 12 20, Marble and travertine, other than blocks
2515 12 90
26B 2516 12 00 Granite, other than blocks]
27. 175
[***]
28. 2619 Slag, dross (other than granulated slag), scalings and
other waste from the manufacture of iron or steel
1690 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
29. 2620 Slag, ash and residues (other than from the manu-
facture of iron or steel) containing metals, arsenic or
their compounds
s
30. 2621 [Other slag and ash, including seaweed ash (kelp);
176
ash and residues from the incineration of municipal
l
waste [other than fly ash]]
na
135
[30A 2706 Tar distilled from other mineral tars, whether or not
dehydrated or partially distilled, including reconsti-
tuted tars]
31. 2707
io
Oils and other products of the distillation of high
temperature coal tar; similar products in which the
ss
weight of the aromatic constituents exceeds that
of the non-aromatic constituents, such as Benzole
(benzene), Toluole (toluene), Xylole (xylenes), Naph-
fe
thelene
32. 2708 Pitch and pitch coke, obtained from coal tar or from
ro
other mineral tars

33. 2710 177
[Petroleum oils and oils obtained from bituminous
minerals, other than petroleum crude; preparations
P
not elsewhere specified or included, containing by

weight 70% or more of petroleum oils or of oils ob-
T
tained from bituminous minerals, these oils being

the basic constituents of the preparations; waste
S
oils; Avgas [other than kerosene PDS, petrol, diesel

and ATF, not in GST]]
G
| 1691

Heading /
Subheading /
Tariff item
(1) (2) (3)
34. 2711 Petroleum gases and other gaseous hydrocarbons,
such as Propane, Butanes, Ethylene, propylene, bu-
tylene and butadiene [Other than Liquefied Pro-
pane and Butane mixture, Liquefied Propane, Liq-
s
uefied Butane and Liquefied Petroleum Gases (LPG)
l
for supply to household domestic consumers or to
na
non-domestic exempted category (NDEC) custom-
ers by the Indian Oil Corporation Limited, Hindustan
petroleum Corporation Limited or Bharat Petroleum
io
Corporation Limited]
35. 2712 Petroleum jelly; paraffin wax, micro-crystalline pe-
ss
troleum wax, slack wax, ozokerite, lignite wax, peat
wax, other mineral waxes, and similar products ob-
tained by synthesis or by other processes, whether
fe
or not coloured
36. 2713 Petroleum coke, petroleum bitumen and other resi-
dues of petroleum oils or of oils obtained from bitu-
ro
minous minerals
37. 2714 Bitumen and asphalt, natural; bituminous or oil shale
P
and tar sands; asphaltites and asphaltic rocks

38. 2715 Bituminous mixtures based on natural asphalt, on
natural bitumen, on petroleum bitumen, on mineral
T
tar or on mineral tar pitch (for example, bituminous

S
mastics, cut-backs)
39. 28 All inorganic chemicals [other than those specified
G
in the Schedule for exempted goods or other Rate

Schedules for goods 242[including Fertilizer grade
Phosphoric acid]]
40. 29 All organic chemicals other than giberellic acid
41. 30 Nicotine polacrilex gum
42. 3102 Mineral or chemical fertilisers, nitrogenous, 4[***]
which are clearly not to be used as fertilizers
1692 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
43. 3103 Mineral or chemical fertilisers, phosphatic, which are
clearly not to be used as fertilizers
44. 3104 Mineral or chemical fertilisers, potassic, which are
s
clearly not to be used as fertilizers
45. 3105 Mineral or chemical fertilisers containing two or
l
three of the fertilising elements nitrogen, phospho-
na
rus and potassium; other fertilisers; goods of this
Chapter in tablets or similar forms or in packages of
a gross weight not exceeding 10 kg, which are clearly
46. 3201
io
not to be used as fertilizers
Tanning extracts of vegetable origin; tannins and
ss
their salts, ethers, esters and other derivatives (oth-
er than Wattle extract, quebracho extract, chestnut
extract)
fe
47. 3202 Synthetic organic tanning substances; inorganic tan-

ning substances; tanning preparations, whether or
ro
not containing natural tanning substances (other

than Enzymatic preparations for pre-tanning)
48. 3203 Colouring matter of vegetable or animal origin (in-
P
cluding dyeing extracts but excluding animal black),

whether or not chemically defined; preparations as
T
specified in Note 3 to this Chapter based on colouring

matter of vegetable or animal origin
S
49. 3204 Synthetic organic colouring matter, whether or not

chemically defined; preparations as specified in Note
G
3 to this Chapter based on synthetic organic col-

ouring matter; synthetic organic products of a kind
used as fluorescent brightening agents or as lumino-
phores, whether or not chemically defined
50. 3205 Colour lakes; preparations as specified in Note 3 to
this Chapter based on colour lakes
| 1693

Heading /
Subheading /
Tariff item
(1) (2) (3)
51. 3206 Other colouring matter; preparations as specified in
Note 3 to this Chapter, other than those of heading
32.03, 32.04 or 32.05; inorganic products of a kind
used as luminophores, whether or not chemically de-
s
fined
l
52. 3207 178
[Prepared pigments, prepared opacifiers, pre-
na
pared colours, vitrifiable enamels, glazes, engobes
(slips), liquid lustres, and other similar preparations
of a kind used in ceramic, enamelling or glass indus-
io
try; glass frit or other glass, in the form of powder,
granules or flakes]
ss
285
[52A 3208 Paints and varnishes (including enamels and lac-
quers) based on synthetic polymers or chemically
modified natural polymers, dispersed or dissolved in
fe
a non-aqueous medium; solutions as defined in Note

4 to this Chapter
52B 3209 Paints and varnishes (including enamels and lac-
ro
quers) based on synthetic polymers or chemically

modified natural polymers, dispersed or dissolved in
P
an aqueous medium
52C 3210 Other paints and varnishes (including enamels, lac-
quers and distempers); prepared water pigments of
T
a kind used for finishing leather]

S
53. 3211 00 00 Prepared driers

54. 3212 Pigments (including metallic powders and flakes)
G
dispersed in non-aqueous media, in liquid or paste

form, of a kind used in the manufacture of paints (in-
cluding enamels); stamping foils; dyes and other col-
ouring matter put up in forms or packings for retail
sale
1694 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
[54A
105
3213 [Artists’, students’ or signboard painters’ colours,
179
modifying tints, amusement colours and the like, in

tablets, tubes, jars, bottles, pans or in similar forms
or packings]
s
286
[54B 3214 Glaziers’ putty, grafting putty, resin cements, caulk-
l
ing compounds and other mastics; painters’ fillings;
na
non- refractory surfacing preparations for facades,
indoor walls, floors, ceilings or the like]
55. 180
[***]
56. 3301
io
Essential oils (terpeneless or not), including con-
cretes and absolutes; resinoids; extracted oleoresins;
ss
concentrates of essential oils in fats, in fixed oils, in
waxes or the like, obtained by enfleurage or macer-
ation; terpenic by-products of the deterpenation of
fe
essential oils; aqueous distillates and aqueous solu-

tions of essential oils; such as essential oils of citrus
fruit, essential oils other than those of citrus fruit
ro
such as Eucalyptus oil, etc., Flavouring essences all

types (including those for liquors), Attars of all kinds
P
in fixed oil bases

57. 3302 Mixtures of odoriferous substances and mixtures
(including alcoholic solutions) with a basis of one
T
or more of these substances, of a kind used as raw

S
materials in industry; other preparations based on

odoriferous substances, of a kind used for the man-
G
ufacture of beverages; such as Synthetic perfumery

compounds [other than Menthol and menthol crys-
tals, Peppermint (Mentha Oil), Fractionated / de-ter-
penated mentha oil (DTMO), De-mentholised oil
(DMO), Spearmint oil, Mentha piperita oil]
135
[57A 3303 Perfumes and toilet waters]
| 1695

Heading /
Subheading /
Tariff item
(1) (2) (3)
58. 181
[3304 Beauty or make-up preparations and preparations
for the care of the skin (other than medicaments), in-
cluding sunscreen or sun tan preparations; manicure
or pedicure preparations [other than kajal, Kumkum,
s
Bindi, Sindur, Alta]
l
59. 182
[3305 [Preparations for use on the hair [except Mehendi
253
na
pate in Cones]]
60. 183
[3306 Preparations for oral or dental hygiene, including
denture fixative pastes and powders; yarn used to
io
clean between the teeth (dental floss), in individual
retail packages [other than tooth powder]]
ss
135
[60A 3307 Pre-shave, shaving or after-shave preparations, per-
sonal deodorants, bath preparations, depilatories
and other perfumery, cosmetic or toilet preparations,
fe
not elsewhere specified or included; prepared room

deodorisers, whether or not perfumed or having dis-
infectant properties [other than odoriferous prepa-
ro
rations which operate by burning, agarbattis, lobhan,

dhoop batti, dhoop, sambhrani]]
P
61. 184
[3401 Soap; organic surface-active products and prepara-
tions for use as soap, in the form of bars, cakes, mould-
ed pieces or shapes, whether or not containing soap;
T
organic surface active products and preparations for

S
washing the skin, in the form of liquid or cream and

put up for retail sale, whether or not containing soap;
G
paper, wadding, felt and nonwovens, impregnated,

coated or covered with soap or detergent]
135
[61A 3402 Organic surface-active agents (other than soap); sur-
face-active preparations, washing preparations (in-
cluding auxiliary washing preparations) and cleaning
preparations, whether or not containing soap, other
than those of heading 3401 [other than Sulphonated
castor oil, fish oil or sperm oil]
1696 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
61B 3403 Lubricating preparations (including cutting-oil
preparations, bolt or nut release preparations, an-
ti-rust or anti-corrosion preparations and mould re-
lease preparations, based on lubricants) and prepa-
s
rations of a kind used for the oil or grease treatment
l
of textile materials, leather, furskins or other materi-
na
als, but excluding preparations containing, as basic
constituents, 70% or more by weight of petroleum
oils or of oils obtained from bituminous minerals]
io
62. 3404 Artificial waxes and prepared waxes
135
[62A 3405 Polishes and creams, for footwear, furniture, floors,
ss
coachwork, glass or metal, scouring pastes and pow-
ders and similar preparations (whether or not in
the form of paper, wadding, felt, nonwovens, cellular
fe
plastics or cellular rubber, impregnated, coated or

covered with such preparations), excluding waxes of
heading 3404]
ro
63. 3407 116

[Modelling pastes, including those put up for chil-
dren’s amusement; Preparations known as “dental
P
wax” or as “dental impression compounds”, put up

in sets, in packings for retail sale or in plates, horse-
shoe shapes, sticks or similar forms; other prepara-
T
tions for use in dentistry, with a basis of plaster (of

calcined gypsum or calcium sulphate)]
S
64. 3501 Casein, caseinates and other casein derivatives; ca-

G
sein glues
65. 3502 Albumins (including concentrates of two or more
whey proteins, containing by weight more than 80%
whey proteins, calculated on the dry matter), albu-
minates and other albumin derivatives
| 1697

Heading /
Subheading /
Tariff item
(1) (2) (3)
66. 3503 Gelatin (including gelatin in rectangular (includ-
ing square) sheets, whether or not surface-worked
or coloured) and gelatin derivatives; isinglass; oth-
er glues of animal origin, excluding casein glues of
s
heading 3501
l
67. 3504 Peptones and their derivatives; other protein sub-
na
stances and their derivatives, not elsewhere specified
or included; hide powder, whether or not chromed;
including Isolated soya protein
68. 3505
io
Dextrins and other modified starches (for example,
pregelatinised or esterified starches); glues based on
ss
starches, or on dextrins or other modified starches
69. 3506 Prepared glues and other prepared adhesives, not
elsewhere specified or included; products suitable
fe
for use as glues or adhesives, put up for retail sale as

glues or adhesives, not exceeding a net weight of 1 kg
ro
70. 3507 Enzymes, prepared enzymes

71. 3601 Propellant powders
135
[71A 3602 Prepared explosives, other than propellant powders;
P
such as Industrial explosives]

72. 3603 Safety fuses; detonating fuses; percussion or deto-
T
nating caps; igniters; electric detonators

135
[72A 3604 Fireworks, signalling flares, rain rockets, fog signals
S
and other pyrotechnic articles]

G
73. 3605 Matches (other than handmade safety matches [3605

00 10])
135
[73A 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 lique-
fied-gas fuels in containers of a kind used for filling
or refilling cigarette or similar lighters]
1698 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
74. 3701 Photographic plates and film in the flat, sensitised,
unexposed, of any material other than paper, paper-
board or textiles; instant print film in the flat, sen-
sitised, unexposed, whether or not in packs; such as
s
Instant print film, Cinematographic film (other than
l
for x-ray for Medical use)
na
75. 3702 Photographic film in rolls, sensitised, unexposed, of
any material other than paper, paperboard or tex-
tiles; instant print film in rolls, sensitised, unexposed
76. 3703
io
Photographic paper, paperboard and textiles, sensi-
tised, unexposed
ss
77. 3704 Photographic plates, film, paper, paperboard and tex-
tiles, exposed but not developed
fe
oped, whether or not incorporating sound track or

consisting only of sound track, for feature films
ro
79. 3707 Chemical preparations for photographic uses (other

than varnishes, glues, adhesives and similar prepara-
tions); unmixed products for photographic uses, put
P
up in measured portions or put up for retail sale in a

form ready for use
T
80. 3801 Artificial graphite; colloidal or semi-colloidal graph-

ite; preparations based on graphite or other car-
S
bon in the form of pastes, blocks, plates or other

semi-manufactures
G
81. 3802 Activated carbon; activated natural mineral prod-

ucts; animal black, including spent animal black
82. 3803 00 00 Tall oil, whether or not refined
83. 3804 Residual lyes from the manufacture of wood pulp,
whether or not concentrated, desugared or chemi-
cally treated, including lignin sulphonates
| 1699

Heading /
Subheading /
Tariff item
(1) (2) (3)
84. 3805 Gum, wood or sulphate turpentine and other terpenic
oils produced by the distillation or other treatment of
coniferous woods; crude dipentene; sulphite turpen-
tine and other crude para-cymene; pine oil containing
s
alpha-terpineol as the main constituent
l
85. 3806 Rosin and resin acids, and derivatives thereof; rosin
na
spirit and rosin oils; run gums
86. 3807 Wood tar; wood tar oils; wood creosote; wood naph-
tha; vegetable pitch; brewers’ pitch and similar
io
preparations based on rosin, resin acids or on veg-
etable pitch
ss
87. 3808 Insecticides, rodenticides, fungicides, herbicides,
anti-sprouting products and plant-growth regula-
tors, disinfectants and similar products 242[[other
fe
than bio-pesticides mentioned against S. No. 78A of

schedule -II]]
ro
88. 3809 Finishing agents, dye carriers to accelerate the dye-

ing or fixing of dyestuffs and other products and
preparations (for example, dressings and mordants),
P
of a kind used in the textile, paper, leather or like in-

dustries, not elsewhere specified or included
T
89. 3810 Pickling preparations for metal surfaces; fluxes and

other auxiliary preparations for soldering, brazing
S
or welding; soldering, brazing or welding powders

and pastes consisting of metal and other materials;
G
preparations of a kind used as cores or coatings for

welding electrodes or rods
135
[89A 3811 Anti-knock preparations, oxidation inhibitors, gum
inhibitors, viscosity improvers, anti-corrosive prepa-
rations and other prepared additives, for mineral oils
(including gasoline) or for other liquids used for the
same purposes as mineral oils]
1700 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
90. 3812 Prepared rubber accelerators; compound plasticis-
ers for rubber or plastics, not elsewhere specified
or included; anti-oxidising preparations and other
compound stabilisers for rubber or plastics.; such as
s
Vulcanizing agents for rubber
l
135
[90A 3813 Preparations and charges for fire-extinguishers;
na
charged fire-extinguishing grenades
90B 3814 Organic composite solvents and thinners, not else-
where specified or included; prepared paint or var-
91. 3815
io
nish removers]
Reaction initiators, reaction accelerators and catalyt-
ss
ic preparations, not elsewhere specified or included
92. 3816 Refractory cements, mortars, concretes and similar
compositions, other than products of heading 3801
fe
93. 3817 Mixed alkylbenzenes and mixed alkylnaphthalenes,

other than those of heading 2707 or 2902
ro
94. 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
P
silicon wafers]
135
[94A 3819 Hydraulic brake fluids and other prepared liquids for
T
hydraulic transmission, not containing or containing

less than 70% by weight of petroleum oils or oils ob-
S
tained from bituminous minerals

G
94B 3820 Anti-freezing preparations and prepared de-icing

fluids]
95. 3821 Prepared culture media for the development or
maintenance of micro-organisms (including viruses
and the like) or of plant, human or animal cells
96. 3823 Industrial monocarboxylic fatty acids, acid oils from
refining; industrial fatty alcohols
| 1701

Heading /
Subheading /
Tariff item
(1) (2) (3)
97. 3824 Prepared binders for foundry moulds or cores; chem-
ical products and preparations of the chemical or
allied industries (including those consisting of mix-
tures of natural products), not elsewhere specified or
s
included
l
98. 3825 Residual products of the chemical or allied indus-
na
tries, not elsewhere specified or included; [except
municipal waste; sewage sludge; other wastes speci-
fied in Note 6 to this Chapter.]
[***]
io
254
100. 3901 to 3913 All goods i.e. polymers; Polyacetals, other polyethers,
ss
epoxide resins, polycarbonates, alkyd resins, polyal-
lyl esters, other polyesters; polyamides; Amino-res-
ins, phenolic resins and polyurethanes; silicones;
fe
Petroleum resins, coumarone-indene resins, polyter-

penes, polysulphides, polysulphones and other prod-
ucts specified in Note 3 to this Chapter, not elsewhere
ro
specified or included; Cellulose and its chemical de-

rivatives, not elsewhere specified or included; Natu-
P
ral polymers (for example, alginic acid) and modified

natural polymers (for example, hardened proteins,
chemical derivatives of natural rubber), not else-
T
where specified or included; in primary forms

S
101. 3914 Ion exchangers based on polymers of headings 3901

to 3913, in primary forms
G
102. 117
[***]
103. 3916 Monofilament of which any cross-sectional dimen-
sion exceeds 1 mm, rods, sticks and profile shapes,
whether or not surface-worked but not otherwise
worked, of plastics
104. 3917 Tubes, pipes and hoses, and fittings therefor, of plas-
tics
1702 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
135
[104A 3918 Floor coverings of plastics, whether or not self-adhe-
sive, in rolls or in form of tiles; wall or ceiling cover-
ings of plastics]
s
105. 3919 Self-adhesive plates, sheets, film, foil, tape, strip and
other flat shapes, of plastics, whether or not in rolls
l
106. 3920 Other plates, sheets, film, foil and strip, of plastics,
na
non-cellular and not reinforced, laminated, support-
ed or similarly combined with other materials
107. 3921 Other plates, sheets, film, foil and strip, of plastics
135
[107A 3922
io
Baths, shower baths, sinks, wash basins, bidets, lav-
atory pans, seats and covers, flushing cisterns and
ss
similar sanitary ware of plastics]
108. 3923 Articles for the conveyance or packing of goods, of
plastics; stoppers, lids, caps and other closures, of
fe
plastics
109. 3924 Tableware, kitchenware, other household articles
ro
and hygienic or toilet articles, of plastics

110. 3925 Builder’s wares of plastics, not elsewhere specified
P
111. 3926 185

[Other articles of plastics and articles of other ma-
terials of headings 3901 to 3914 [other than bangles
of plastic, plastic beads and feeding bottles]
T
112. 4002 Synthetic rubber and factice derived from oils, in

S
primary forms or in plates, sheets or strip; mixtures

of any product of heading 4001 with any product of
G
this heading, in primary forms or in plates, sheets or

strip; such as Latex, styrene butadiene rubber, buta-
diene rubber (BR), Isobutene-isoprene (butyl) rub-
ber (IIR), Ethylene-propylene-Non-conjugated diene
rubber (EPDM)
113. 4003 Reclaimed rubber in primary forms or in plates,
sheets or strip
| 1703

Heading /
Subheading /
Tariff item
(1) (2) (3)
114. 4004 [Powders and granules obtained from waste, par-
118
ings and scrap of rubber (other than hard rubber)]

115. 4005 Compounded rubber, unvulcanised, in primary forms
s
or in plates, sheets or strip
116. 4006 Other forms (for example, rods, tubes and profile
l
shapes) and articles (for example, discs and rings), of
na
unvulcanised rubber
117. 4007 Vulcanised rubber thread and cord, other than latex
rubber thread
118. 4008
io
Plates, sheets, strip, rods and profile shapes, of vul-
canised rubber other than hard rubber
ss
119. 4009 Tubes, pipes and hoses, of vulcanised rubber other
than hard rubber, with or without their fittings (for
example, joints, elbows, flanges)
fe
120. 4010 Conveyor or transmission belts or belting, of vulcan-

ised rubber
ro
121. 4011 Rear Tractor tyres and rear tractor tyre tubes
332
[121A 4012 Retreaded or used pneumatic tyres of rubber; solid
P
or cushion tyres, tyre treads and tyre flaps, of rubber]

[
135 331
4013 Inner tubes of rubber [other than of a kind used on/
[121B] in bicycles, cycle-rickshaws and three wheeled pow-
T
ered cycle rickshaws; and Rear Tractor tyre tubes]]

S
122. 4014 Hygienic or pharmaceutical articles (including teats),

of vulcanised rubber other than hard rubber, with or
G
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 cervi-
cal caps]
1704 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
123. 4015 Articles of apparel and clothing accessories (includ-
ing gloves, mittens and mitts), for all purposes, of
vulcanised rubber other than hard rubber [other
than Surgical gloves]
s
186
[123A 4016 Other articles of vulcanised rubber other than hard
l
rubber [other than erasers, rubber bands]
na
135
[123B 4017 Hard rubber (for example ebonite) in all forms, other
than waste and scrap; articles of hard rubber
123C 4201 Saddlery and harness for any animal (including trac-
io
es, leads, knee pads, muzzles, saddle cloths, saddle
bags, dog coats and the like), of any material]
ss
124. 4202 187
[Trunks, suit-cases, vanity-cases, executive-cases,
brief-cases, school satchels, spectacle cases, binoc-
ular cases, camera cases, musical instrument cases,
fe
gun cases, holsters and similar containers; travel-

ling-bags, insulated food or beverages bags, toilet
ro
bags, rucksacks, handbags, shopping bags, wallets,

purses, map-cases, cigarette-cases, tobacco- pouches,
tool bags, sports bags, bottle-cases, jewellery boxes,
P
powder-boxes, cutlery cases and similar containers,

of leather, of sheeting of plastics, of textile materi-
als, of vulcanised fibre or of paperboard, or wholly
T
or mainly covered with such materials or with paper

S
[other than handbags and shopping bags, of cotton

or jute]]
G
135
[124A 4203 Articles of apparel and clothing accessories, of leath-
er or of composition leather [other than gloves spe-
cially designed for use in sports]
124B 4205 Other articles of leather or of composition leather
124C 4206 Articles of gut (other than silk-worm gut), of gold-
beater’s skin, of bladders or of tendons]
125. 188
[***]
| 1705

Heading /
Subheading /
Tariff item
(1) (2) (3)
126. 188
[***]
127. 188
[***]
128. 188
[***]
s
129. 188
[***]
l
130. 188
[***]
na
131. 4301 Raw furskins (including heads, tails, paws and other
pieces or cuttings, suitable for furriers’ use), other
than raw hides and skins of heading 4101, 4102 or
io
4103.
132. 4302 Tanned or dressed furskins (including heads, tails,
paws and other pieces or cuttings), unassembled, or
ss
assembled (without the addition of other materials)
other than those of heading 4303
fe
135
[132A 4303 Articles of apparel, clothing accessories and other ar-
ticles of furskin]
133. 4304 189
[Artificial fur and articles thereof]
ro
134. 4403 Wood in the rough

135. 4407 Wood sawn or chipped
P
136. 4408 Sheets for veneering (including those obtained by

slicing laminated wood), for plywood or for similar
T
laminated wood and other wood, sawn lengthwise,

sliced or peeled, whether or not planed, sanded,
S
spliced or end-jointed, of a thickness not exceeding 6

mm [other than for match splints]
G
137. 4409 Wood (including strips and friezes for parquet floor-
ing, not assembled) continuously shaped (tongued,
grooved, rebated, chamfered, v-jointed, beaded,
moulded, rounded or the like) along any of its edges
or faces, whether or not planed, sanded or end-joint-
ed 287[[other than bamboo flooring]]
1706 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
135
[137A 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, oth-
s
er than specified boards
l
137B 4411 Fibre board of wood or other ligneous materials,
na
whether or not bonded with resins or other organic
substances, other than specified boards
137C 4412 Plywood, veneered panels and similar laminated
137D 4413
wood
io
Densified wood, in blocks, plates, strips, or profile
ss
shapes
137E 4414 Wooden frames for paintings, photographs, mirrors
or similar objects
fe
137F 4418 Builders’ joinery and carpentry of wood, including

cellular wood panels, assembled flooring panels,
ro
shingles and shakes 242[[other than bamboo wood

building joinery]]
137G 4421 Wood paving blocks, articles of densified wood not
P
elsewhere included or specified, Parts of domestic

decorative articles used as tableware and kitchen-
T
ware]
138. 44 or any Resin bonded bamboo mat board, with or without
S
Chapter veneer in between

G
139. 44 or any Bamboo flooring tiles

Chapter
140. 81
[***]
141. 4501 Waste cork; crushed, granulated or ground cork
333
[* **** ***
* **** ***
* **** ***]
| 1707

Heading /
Subheading /
Tariff item
(1) (2) (3)
145. 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,
s
perforated, surface-coloured, surface-decorated or
l
printed, in rolls or sheets
na
146. 4806 [Except Vegetable parchment, tracing papers and other
4806 20 00, glazed transparent or translucent papers, in rolls or
4806 40 10] sheets (other than greaseproof paper, glassine pa-
io
per)
147. 4809 Carbon paper, self-copy paper and other copying or
ss
transfer papers (including coated or impregnated
paper for duplicator stencils or offset plates), wheth-
er or not printed, in rolls or sheets
fe
148. 4811 Paper, paperboard, cellulose wadding and webs of

cellulose fibres, coated, impregnated, covered, sur-
face-coloured, surface-decorated or printed, in rolls
ro
or rectangular (including square) sheets, of any size,

other than goods of the kind described in heading
P
4803, 4809 or 4810 [Other than aseptic packaging

paper]
149. 4812 Filter blocks, slabs and plates, of paper pulp
T
150. 4813 Cigarette paper, whether or not cut to size or in the

S
form of booklets or tubes

135
[150A 4814 Wall paper and similar wall coverings; window trans-
G
parencies of paper]
151. 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, wheth-
er or not put up in boxes
1708 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
152. 4817 Envelopes, letter cards, plain postcards and corre-
[Except 4817 spondence cards, of paper or paperboard; [other
30] than boxes, pouches, wallets and writing compendi-
ums, of paper or paperboard, containing an assort-
s
ment of paper stationery including writing blocks]
l
153. 4818 Toilet paper and similar paper, cellulose wadding or
na
webs of cellulose fibres, of a kind used for household
or sanitary purposes, in rolls of a width not exceeding
36 cm, or cut to size or shape; handkerchiefs, cleans-
io
ing tissues, towels, table cloths, serviettes, napkins
for babies, tampons, bed sheets and similar house-
ss
hold, sanitary or hospital articles, articles of apparel
and clothing accessories, or paper pulp, paper, cellu-
lose wadding or webs of cellulose fibres
fe
135
[153A 4819 20 Cartons, boxes and cases of non-corrugated paper or
paper board]
154. 4820 Registers, account books, order books, receipt books,
ro
letter pads, memorandum pads, diaries and similar

articles, blotting-pads, binders (loose-leaf or other),
P
folders, file covers, manifold business forms, inter-

leaved carbon sets and other articles of stationary,
of paper or paperboard; and book covers, of paper
T
or paperboard [other than note books and exercise

books]
S
155. 4821 Paper or paperboard labels of all kinds, whether or

G
not printed
156. 4822 Bobbins, spools, cops and similar supports of paper
pulp, paper or paperboard (whether or not perforat-
ed or hardened)
| 1709

Heading /
Subheading /
Tariff item
(1) (2) (3)
157. 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 pa-
s
per pulp moulded trays, 82[Braille paper, kites, Paper
l
mache articles]]
na
158. 119
[***]
159. 5402, 5404, 120
[All goods other than synthetic filament yarns]
5406
160. 5403, 5405,
io[All goods other than artificial filament yarns.]
121
5406
ss
161. 5501, 5502 Synthetic or artificial filament tow
162. 5503, 5504, Synthetic or artificial staple fibres
5506, 5507
fe
163. 5505 Waste of manmade fibres

242
[163A 56012200 Cigarette Filter rods]
ro
164. 122
[***]
165. 123
[***]
P
166. 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,
T
nailing, screwing, plugging or similar processes

S
167. 6402 Other footwear with outer soles and uppers of rub-
ber or plastics
G
168. 6403 Footwear with outer soles of rubber, plastics, leather

or composition leather and uppers of leather
169. 6404 Footwear with outer soles of rubber, plastics, leather
or composition leather and uppers of textile materi-
als
170. 6405 Other footwear
1710 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
171. 6406 Parts of footwear (including uppers whether or not
attached to soles other than outer soles); removable
in-soles, heel cushions and similar articles; gaiters,
leggings and similar articles, and parts thereof
s
172. 6501 Hat-forms, hat bodies and hoods of felt, neither
l
blocked to shape nor with made brims; plateaux and
na
manchons (including slit manchons), 83[of felt [other
than textile caps]]
173. 6502 Hat-shapes, plaited or made by assembling strips
io
of any material, neither blocked to shape, nor with
made brims, nor lined, nor trimmed
ss
174. 6504 00 00 Hats and other headgear, plaited or made by assem-
bling strips of any material, whether or not lined or
trimmed
fe
175. 6505 190

[Other headgear, knitted or crocheted, or made
up from lace, felt or other textile fabric, in the piece
ro
(but not in strips), whether or not lined or trimmed;

hair-nets of any material, whether or not lined or
trimmed]
P
176. 6506 Other headgear, whether or not lined or trimmed

177. 6507 Head-bands, linings, covers, hat foundations, hat
T
frames, peaks and chinstraps, for headgear

[177A
105 191
[6702 Artificial flowers, foliage and fruit and parts thereof;
S
articles made of artificial flowers, foliage or fruit]

G
135
[177B 6703 Wool or other animal hair or other textile materials,
prepared for use in making wigs or the like
177C 6704 Wigs, false beards, eyebrows and eyelashes, switch-
es and the like, of human or animal hair or of textile
materials; articles of human hair not elsewhere spec-
ified or included
177D 6801 Setts, curbstones and flagstones, of natural stone (ex-
cept slate)
| 1711

Heading /
Subheading /
Tariff item
(1) (2) (3)
177E 6802 Worked monumental or building stone (except slate)
and articles thereof, other than goods of heading
6801; mosaic cubes and the like, of natural stone
(including slate), whether or not on a backing; arti-
s
ficially coloured granules, chippings and power, of
l
natural stone (including slate) [other than statues,
na
statuettes, pedestals; high or low reliefs, crosses,
figures of animals, bowls, vases, cups, cachou boxes,
writing sets, ashtrays, paper weights, artificial fruit
io
and foliage, etc.; other ornamental goods essentially
of stone] 288[except the items covered in Sl. No. 123
in Schedule I]
ss
177F 6803 Worked slate and articles of slate or of agglomerated
slate]
fe
178. 6804 Millstones, grindstones, grinding wheels and the

like, without frameworks, for grinding, sharpening,
polishing, trueing or cutting, hand sharpening or pol-
ro
ishing stones, and parts thereof, of natural stone, of

agglomerated nllatural or artificial abrasives, or of
P
ceramics, with or without parts of other materials

179. 6805 Natural or artificial abrasive powder or grain, on a
base of textile material, of paper, of paperboard or of
T
other materials, whether or not cut to shape or sewn

or otherwise made up
S
180. 6806 Slag wool, rock wool and similar mineral wools; ex-
G
foliated vermiculite, expanded clays, foamed slag

and similar expanded mineral materials; mixtures
and articles of heat-insulating, sound-insulating or
sound-absorbing mineral materials, other than those
of heading 6811 or 6812 or chapter 69
135
[180A 6807 Articles of asphalt or of similar material (for exam-
ple, petroleum bitumen or coal tar pitch)
1712 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
180B 6808 Panels, boards, tiles, blocks and similar articles of
vegetable fibre, of straw or of shavings, chips, parti-
cles, sawdust or other waste, of wood, agglomerated
with cement, plaster or other mineral binders
s
180C 6809 Articles of plaster or of compositions based on plas-
l
ter; such as Boards, sheets, panels, tiles and similar
na
articles, not ornamented]
181. 6810 192
[Articles of cement, of concrete or of artificial
stone, whether or not reinforced]
182. 6811
io
Articles of asbestos-cement, of cellulose fibre-ce-
ment or the like
ss
135
[182A 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
fe
(for example, thread, woven fabric, clothing, head-

gear, footwear, gaskets), whether or not reinforced,
ro
other than goods of heading 6811 or 6813

182B 6813 Friction material and articles thereof (for example,
sheets, rolls, strips, segments, discs, washers, pads),
P
not mounted, for brakes, for clutches or the like, with

a basis of asbestos, of other mineral substances or of
T
cellulose, whether or not combined with textiles or

other materials
S
182C 6814 Worked mica and articles of mica, including agglom-

erated or reconstituted mica, whether or not on a
G
support of paper, paperboard or other materials

182D 6815 Articles of stone or of other mineral substances (in-
cluding carbon fibres, articles of carbon fibres and
articles of peat), not elsewhere specified or included
[other than fly ash bricks, fly ash blocks, fly ash ag-
gregate with 90 percent or more fly ash content ]
| 1713

Heading /
Subheading /
Tariff item
(1) (2) (3)
182E 6901 Blocks, tiles and other ceramic goods of siliceous
fossil meals (for example, kieselguhr, tripolite or dia-
tomite) or of similar siliceous earths]
s
183. 6902 Refractory bricks, blocks, tiles and similar refractory
ceramic constructional goods, other than those of si-
l
liceous fossil meals or similar siliceous earths
na
184. 6903 Other refractory ceramic goods (for example, retorts,
crucibles, muffles, nozzles, plugs, supports, cupels,
tubes, pipes, sheaths and rods), other than those of
135
[184A 6904
io
siliceous fossil meals or of similar siliceous earths
Ceramic flooring blocks, support or filler tiles and
ss
the like
184B 6905 Chimney-pots, cowls, chimney liners, architectural
ornaments and other ceramic constructional goods]
fe
185. 6906 193

[Ceramic pipes, conduits, guttering and pipe fit-
tings]
ro
135
[185A 6907 Ceramic flags and paving, hearth or wall tiles; ce-
ramic mosaic cubes and the like, whether or not on a
backing; finishing ceramics
P
185B 6909 Ceramic wares for laboratory, hemical or other tech-

nical uses; ceramic troughs, tubs and similar recep-
T
tacles of a kind used in agriculture; ceramic pots, jars

and similar articles of a kind used for the conveyance
S
or packing of goods
G
185C 6910 Ceramic sinks, wash basins, wash basin pedestals,

baths, bidets, water closet pans, flushing cisterns,
urinals and similar sanitary fixtures
185D 6914 Other ceramic articles]
186. 84
[***]
187. 85
[***]
188. 124
[***]
1714 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
189. 7002 Glass in balls (other than microspheres of heading
70.18), rods or tubes, unworked
135
[189A 7003 Cast glass and rolled glass, in sheets or profiles,
s
whether or not having an absorbent, reflecting or
non-reflecting layer, but not otherwise worked
l
189B 7004 Drawn glass and blown glass, in sheets, whether or
na
not having an absorbent, reflecting or non-reflecting
layer, but not otherwise worked
189C 7005 Float glass and surface ground or polished glass, in
io
sheets, whether or not having an absorbent, reflect-
ing or non-reflecting layer, but not otherwise worked
ss
189D 7006 00 00 Glass of heading 7003, 7004 or 7005, bent, edge-
worked, engraved, drilled, enamelled or otherwise
worked, but not framed or fitted with other materials
fe
189E 7007 Safety glass, consisting of toughened (tempered) or

laminated glass
ro
189F 7008 Multiple-walled insulating units of glass

189G 7009 Glass mirrors, whether or not framed, including rear-
view mirrors]
P
190. 7010 Carboys, bottles, flasks, jars, pots, phials, ampoules

and other containers, of glass, of a kind used for the
T
conveyance or packing of goods; preserving jars of

glass; stoppers, lids and other closures, of glass
S
135
[190A 7011 Glass envelopes (including bulbs and tubes), open,
G
and glass parts thereof, without fittings, for electric

lamps, cathode-ray tubes or the like]
191. 7013 Glassware of a kind used for table, kitchen, toilet,
office, indoor decoration or similar purposes (other
than that of heading 7010 or 7018)
135
[191A 7014 Signalling glassware and optical elements of glass
(other than those of heading 7015), not optically
worked]
| 1715

Heading /
Subheading /
Tariff item
(1) (2) (3)
192. 7015 Clock or watch glasses and similar glasses, glass-
es for non-corrective spectacles, curved, bent, hol-
lowed or the like, not optically worked; hollow glass
spheres and their segments, for the manufacture of
s
such glasses
l
135
[192A 7016 Paving blocks, slabs, bricks, squares, tiles and other
na
articles of pressed or moulded glass, whether or not
wired, of a kind used for building or construction
purposes; glass cubes and other glass smallwares,
io
whether or not on a backing, for mosaics or simi-
lar decorative purposes; leaded lights and the like;
ss
multi-cellular or foam glass in blocks, panels, plates,
shells or similar forms]
193. 7017 Laboratory, hygienic or pharmaceutical glassware,
fe
whether or not graduated or calibrated

194. 7018 Imitation pearls, imitation precious or semi-pre-
cious stones and similar glass smallwares, and ar-
ro
ticles thereof other than imitation jewellery; glass

eyes other than prosthetic articles; statuettes and
P
other ornaments of lamp-worked glass, other than

imitaion jewelery; glass microsphers not exceeding
1 mm in diameter
T
195. 7019 Glass fibres (including glass wool) and articles there-
S
of (for example, yarn, woven fabrics)

135
[195A 7020 Other articles of glass [other than Globes for lamps
G
and lanterns, Founts for kerosene wick lamps, Glass

chimneys for lamps and lanterns]]
196. 7201 Pig iron and spiegeleisen in pigs, blocks or other pri-
mary forms
197. 7202 Ferro-alloys
1716 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
198. 7203 Ferrous products obtained by direct reduction of iron
ore and other spongy ferrous products, in lumps, pel-
lets or similar forms; iron having a minimum puri-
ty by weight of 99.94%, in lumps, pellets or similar
s
forms
l
199. 7204 Ferrous waste and scrap; remelting scrap ingots of
na
iron or steel
200. 7205 Granules and powders, of pig iron, spiegeleisen, iron
or steel
201. 7206
io
Iron and non-alloy steel in ingots or other primary
forms (excluding iron of heading 7203)
ss
202. 7207 Semi-finished products of iron or non-alloy steel
203. 7208 to 7212 All flat-rolled products of iron or non-alloy steel
fe
204. 7213 to 7215 All bars and rods, of iron or non-alloy steel
205. 7216 Angles, shapes and sections of iron or non-alloy steel
206. 7217 Wire of iron or non-alloy steel
ro
207. 7218 Stainless steel in ingots or other primary forms;

semi-finished products of stainless steel
P
208. 7219, 7220 All flat-rolled products of stainless steel

209. 7221, 7222 All bars and rods, of stainless steel
T
210. 7223 Wire of stainless steel

211. 7224 Other alloy steel in ingots or other primary forms;
S
semi-finished products of other alloy steel

G
212. 7225, 7226 All flat-rolled products of other alloy steel

213. 7227, 7228 All bars and rods of other alloy steel.
214. 7229 Wire of other alloy steel
215. 7301 Sheet piling of iron or steel, whether or not drilled,
punched or made from assembled elements; welded
angles, shapes and sections, of iron or steel
| 1717

Heading /
Subheading /
Tariff item
(1) (2) (3)
216. 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-
s
plates, chairs, chair wedges, sole plates (base plates),
l
rail clips bedplates, ties and other material special-
na
ized for jointing or fixing rails
217. 7303 Tubes, pipes and hollow profiles, of cast iron
218. 7304 Tubes, pipes and hollow profiles, seamless, of iron
219. 7305
io
(other than cast iron) or steel
Other tubes and pipes (for example, welded, riveted
ss
or similarly closed), having circular cross sections,
the external diameter of which exceeds 406.4 mm, of
iron or steel
fe
220. 7306 Other tubes, pipes and hollow profiles (for example,
open seam or welded, riveted or similarly closed), of
ro
iron or steel
221. 7307 Tube or pipe fittings (for example, couplings, elbows,
sleeves), of iron or steel
P
222. 7308 Structures (excluding prefabricated buildings of

heading 94.06) and parts of structures (for example,
T
bridges and bridge sections, lockgates, towers, lattice

masts, roofs, roofing frameworks, doors and win-
S
dows and their frames and thresholds for doors, and

shutters, balustrades, pillars, and columns), of iron
G
or steel; plates, rods, angles, shapes, section, tubes

and the like, prepared for using structures, of iron or
steel [other than transmission towers]
1718 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
223. 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 me-
s
chanical or thermal equipment
l
224. 7310 Tanks, casks, drums, cans, boxes and similar contain-
na
ers, for any material (other than compressed or liq-
uefied gas), of iron or steel, of a capacity not exceed-
ing 300 l, whether or not lined or heat-insulated, but
io
not fitted with mechanical or thermal equipment
225. 7311 Containers for compressed or liquefied gas, of iron
ss
or steel
226. 7312 Stranded wire, ropes, cables, plaited bands, slings
and the like, of iron or steel, not electrically insulated
fe
227. 7313 Barbed wire of iron or steel; twisted hoop or single

flat wire, barbed or not, and loosely twisted double
ro
wire, of a kind used for fencing, of iron or steel

228. 7314 Cloth (including endless bands), grill, netting and
fencing, of iron or steel wire; expanded metal of iron
P
or steel
229. 7315 Chain and parts thereof, of iron or steel falling under
T
7315 20, 7315 81, 7315, 82, 7315 89, 7315 90

230. 7316 Anchors, grapnels and parts thereof, of iron or steel
S
231. 7317 Nails, tacks, drawing pins, corrugated nails, staples

G
(other than those of heading 8305) and similar ar-

ticles, of iron or steel, whether or not with heads
of other material, but excluding such articles with
heads of copper
232. 7318 Screws, bolts, nuts, coach screws, screw hooks, riv-
ets, cotters, cotter-pins, washers (including spring
washers) and similar articles, of iron or steel
| 1719

Heading /
Subheading /
Tariff item
(1) (2) (3)
233. 7319 33
[***] knitting needles, bodkins, crochet hooks, em-
broidery stilettos and similar articles, for use in the
hand, of iron or steel; safety pins and other pins of
iron or steel, not elsewhere specified or included
s
234. 7320 Springs and leaves for springs, of iron and steel
l
235. 7321 194
[Stoves, ranges, grates, cookers (including those
na
with subsidiary boilers for central heating), barbe-
cues, braziers, gas-rings, plate warmers and similar
non-electric domestic appliances, and parts thereof,
io
of iron or steel [other than Kerosene burners, kero-
sene stoves and wood burning stoves of iron or steel]]
ss
135
[235A 7322 Radiators for central heating, not electrically heated,
and parts thereof, of iron or steel; air heaters and hot
air distributors (including distributors which can
fe
also distribute fresh or conditioned air), not elec-

trically heated, incorporating a motor-driven fan or
blower, and parts thereof, of iron or steel]
ro
236. 7323 Iron or steel wool; pot scourers and scouring or pol-
ishing pads, gloves and the like, of iron or steel
P
255
[236A 7323 9410 Ghamella
236B 7324 Sanitary ware and parts thereof, of iron and steel]
T
237. 7325 195

[Other cast articles of iron or steel]
238. 7326 196
[Other articles of iron or steel]
S
239. 7401 Copper mattes; cement copper (precipitated copper)

G
240. 7402 Unrefined copper; copper anodes for electrolytic re-

fining
241. 7403 Refined copper and copper alloys, unwrought
242. 7404 Copper waste and scrap
243. 7405 Master alloys of copper
244. 7406 Copper powders and flakes
245. 7407 Copper bars, rods and profiles
1720 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
246. 7408 Copper wire
247. 7409 Copper plates, sheets and strip, of a thickness ex-
ceeding 34[0.15 mm]
s
248. 7410 Copper foils
249. 7411 Copper tubes and pipes
l
na
250. 7412 Copper tube or pipe fittings (for example, couplings,
elbows, sleeves)
251. 7413 Stranded wires and cables
io
252. 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,
ss
nuts, screw hooks, rivets, cotters, cotter-pins, wash-
ers (including spring washers) and similar articles,
fe
of copper
135
[252A 7418 All goods [other than table, kitchen or other house-
hold articles of copper; Utensils]
ro
253. 197
[7419 [Other articles of copper [other than Brass Kero-
289
sene Pressure Stove]]]

P
254. 7501 Nickel mattes, nickel oxide sinters and other inter-
mediate products of nickel metallurgy
255. 7502 Unwrought nickel
T
256. 7503 Nickel waste and scrap

S
257. 7504 Nickel powders and flakes

258. 7505 Nickel bars, rods, profiles and wire
G
259. 7506 Nickel plates, sheets, strip and foil

260. 7507 Nickel tubes, pipes and tube or pipe fittings (for ex-
ample, couplings, elbows, sleeves)
261. 7508 Other articles of nickel
262. 7601 198
[Unwrought Aluminium]
263. 7602 Aluminium waste and scrap
| 1721

Heading /
Subheading /
Tariff item
(1) (2) (3)
264. 7603 Aluminium powders and flakes
265. 7604 Aluminium bars, rods and profiles
266. 7605 Aluminium wire
s
267. 7606 Aluminium plates, sheets and strip, of a thickness ex-
ceeding 0.2 mm
l
na
268. 7607 Aluminium foil (whether or not printed or backed
with paper, paperboard, plastics or similar backing
materials) of a thickness (excluding any backing) not
io
exceeding 0.2 mm
269. 7608 Aluminium tubes and pipes
270. 7609 Aluminium tube or pipe fittings (for example, cou-
ss
plings, elbows, sleeves)
271. 199
[7610 Aluminium structures (excluding prefabricated
fe
buildings of heading 9406) and parts of structures

(for example, bridges and bridge-sections, towers,
lattice masts, roofs, roofing frameworks, balustrades,
ro
pillars and columns); aluminium plates, rods, pro-

files, tubes and the like, prepared for use in struc-
tures]
P
272. 7611 Aluminium reservoirs, tanks, vats and similar con-

tainers, for any material (other than compressed or
T
liquefied gas), of a capacity exceeding 300 l, whether

or not lined or heat-insulated, but not fitted with me-
S
chanical or thermal equipment

G
273. 7612 Aluminium casks, drums, cans, boxes, etc.

274. 7613 Aluminium containers for compressed or liquefied
gas
275. 7614 200
[Stranded wires, cables, plaited bands and the like,
of aluminium, not electrically insulated]
135
[275A 7615 All goods [other than table, kitchen or other house-
hold articles, of aluminium; Utensils]]
276. 7616 Other articles of aluminium
1722 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
277. 7801 Unwrought lead
278. 7802 Lead waste and scrap
279. 7804 Lead plates, sheets, strip and foil; lead powders and
s
flakes
280. 7806 Other articles of lead (including sanitary fixtures and
l
na
Indian lead seals)
281. 7901 Unwrought zinc
282. 7902 Zinc waste and scrap
io
283. 7903 Zinc dust, powders and flakes
284. 7904 Zinc bars, rods, profiles and wire
ss
285. 7905 Zinc plates, sheets, strip and foil
286. 7907 Other articles of zinc including sanitary fixtures
287. 8001 Unwrought tin
fe
288. 8002 Tin waste and scrap

289. 8003 Tin bars, rods, profiles and wire
ro
290. 8007 Other articles of tin

291. 8101 to 8112 Other base metals, namely, Tungsten, Molybdenum,
P
Tantalum, Magnesium, Cobalt mattes, and other in-

termediate products of cobalt metallurgy, Bismuth,
Cadmium, Titanium, Zirconium, Antimony, Manga-
T
nese, Beryllium, chromium, germanium, vanadium,

gallium, hafnium, indium, niobium (columbium),
S
rhenium and thallium, and articles thereof, including

G
waste and scrap

292. 8113 Cermets and articles thereof, including waste and
scrap
293. 8202 Hand saws; blades for saws of all kinds (including
slitting, slotting or toothless saw blades)
294. 8203 Files, rasps, pliers (including cutting pliers), pincers,
tweezers, metal cutting shears, pipe-cutters, bolt
croppers, perforating punches and similar hand tools
| 1723

Heading /
Subheading /
Tariff item
(1) (2) (3)
295. 8204 Hand-operated spanners and wrenches (includ-
ing torque meter wrenches but not including tap
wrenches); interchangeable spanner sockets, with or
without handles
s
296. 8205 Hand tools (including glaziers’ diamonds), not else-
l
where specified or included; blow lamps; vices,
na
clamps and the like, other than accessories for and
parts of, machine-tools or water-jet cutting ma-
chines; anvils; portable forges; hand or pedal-oper-
io
ated grinding wheels with frameworks
297. 8206 Tools of two or more of the headings 8202 to 8205,
ss
put up in sets for retail sale
298. 8207 Interchangeable tools for hand tools, whether or not
power-operated, or for machine-tools (for example,
fe
for pressing, stamping, punching, tapping, threading,

drilling, boring, broaching, milling, turning or screw
driving), including dies for drawing or extruding
ro
metal, and rock drilling or earth boring tools

299. 8208 Knives and cutting blades, for machines or for me-
P
chanical appliances
300. 8209 Plates, sticks, tips and the like for tools, unmounted,
T
of cermets
301. 8210 00 00 Hand-operated mechanical appliances, weighing 10
S
kg or less, used in the preparation, conditioning or

serving of food or drink
G
135
[301A 8212 Razors and razor blades (including razor blade
blanks in strips)]
302. 8213 00 00 Scissors, tailors’ shears and similar shears, and
blades therefor
1724 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
135
[302A 8214 Other articles of cutlery (for example, hair clippers,
butchers’ or kitchen cleavers, choppers and mincing
knives,); manicure or pedicure sets and instruments
(including nail files) [other than paper knives, pencil
s
sharpeners and blades therefor]]
l
303. 8301 Padlocks and locks (key, combination or electrical-
na
ly operated), of base metal; clasps and frames with
clasps, incorporating locks, of base metal; keys for
any of the foregoing articles, of base metal
[303A [8302
io
Base metal mountings, fittings and similar articles
105 201
suitable for furniture, doors, staircases, windows,

ss
blinds, coachwork, saddlery, trunks, chests, caskets
or the like; base metal hat-racks, hat-pegs, brackets
and similar fixtures; castors with mountings of base
fe
metal; automatic door closers of base metal]

135
[303B 8303 Armoured or reinforced safes, strong-boxes and
doors and safe deposit lockers for strong-rooms,
ro
cash or deed boxes and the like, of base metal

303C 8304 Filing cabinets, card-index cabinets, paper trays, pa-
P
per rests, pen trays, office-stamp stands and similar

office or desk equipment, of base metal, other than
office furniture of heading 9403
T
303D 8305 Fittings for loose-leaf binders or files, letter clips,

S
letter corners, paper clips, indexing tags and simi-

lar office articles, of base metal; staples in strips (for
G
example, for offices, upholstery, packaging), of base

metal]
304. 86
[***]
305. 8307 Flexible tubing of base metal, with or without fittings
| 1725

Heading /
Subheading /
Tariff item
(1) (2) (3)
306. 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, foot-
wear, jewellery, wrist watches, books, awnings, leath-
s
er goods, travel goods or saddlery or for other made
l
up articles; tubular or bifurcated rivets, of base met-
na
al; beads and spangles, of base metal
307. 8309 Stoppers, caps and lids (including crown corks,
screw caps and pouring stoppers), capsules for bot-
io
tles, threaded bungs, bung covers, seals and other
packing accessories, of base metal
ss
135
[307A 8310 Sign-plates, name-plates, address-plates and similar
plates, numbers, letters and other symbols, of base
metal, excluding those of heading 9405]
fe
308. 8311 Wire, rods, tubes, plates, electrodes and similar prod-
ucts, of base metal or of metal carbides, coated or
cored with flux material, of a kind used for soldering,
ro
brazing, welding or deposition of metal or of metal

carbides; wire and rods, of agglomerated base metal
P
powder, used for metal spraying

105
[308A 84 Parts suitable for use solely or principally with fixed
Speed Diesel Engines of power not exceeding 15HP
T
308B 84 or 85 Parts suitable for use solely or principally with power

S
driven pumps primarily designed for handling water,

namely, centrifugal pumps( horizontal and vertical),
G
deep tube-well turbine pumps, submersible pumps,

axial flow and mixed flow vertical pumps.]
309. 8401 Nuclear reactors; machinery and apparatus for iso-
topes separation
1726 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
310. 8402 Steam or other vapour generating boilers (other
than central heating hot water boilers capable also of
producing low pressure steam); super-heated water
boilers
s
311. 8403 Central heating boilers other than those of heading
l
8402
na
312. 8404 Auxiliary plant for use with boilers of heading 8402
or 8403 (for example, economisers, super-heat-
ers, soot removers, gas recoverers); condensers for
313. 8405
io
steam or other vapour power units
Producer gas or water gas generators, with or with-
ss
out their purifiers; acetylene gas generators and sim-
ilar water process gas generators, with or without
their purifiers
fe
314. 8406 Steam turbines and other vapour turbines

315. 8410 Hydraulic turbines, water wheels, and regulators
ro
therefor
316. 8411 [Turbo-jets, turbo-propellers and other gas tur-
202
bines [other than aircraft engines]]

P
317. 8412 Other engines and motors (Reaction engines other

than turbo jets, Hydraulic power engines and motors,
T
Pneumatic power engines and motors, other, parts)

[other than wind turbine or engine]
S
135
[317A 8413 Concrete pumps [8413 40 00], other rotary positive
G
displacement pumps [8413 60]

317B 8414 Air or vacuum pumps, air or other gas compressors
and fans; ventilating or recycling hoods incorporat-
ing a fan, whether or not fitted with filters [other than
bicycle pumps, other hand pumps and parts of air or
vacuum pumps and compressors of bicycle pumps]]
| 1727

Heading /
Subheading /
Tariff item
(1) (2) (3)
318. 8416 Furnace burners for liquid fuel, for pulverised solid
fuel or for gas; mechanical stokers, including their
mechanical grates, mechanical ash dischargers and
similar appliances
s
319. 8417 Industrial or laboratory furnaces and ovens, includ-
l
ing incinerators, non-electric
na
290
[319A 8418 Refrigerators, freezers and other refrigerating or
freezing equipment, electric or other; heat pumps
other than air conditioning machines of heading
320. 203
[8419
io
8415]
Machinery, plant or laboratory equipment, whether
ss
or not electrically heated (excluding furnaces, ovens
and other equipment of heading 8514), for the treat-
ment of materials by a process involving a change of
fe
temperature such as heating, cooking, roasting, dis-

tilling, rectifying, sterilising, pasteurising, steaming,
drying, evaporating, vaporising, condensing or cool-
ro
ing, other than machinery or plant of a kind used for

domestic purposes; instantaneous or storage water
P
heaters, non-electric [other than Solar water heater

and system]]
321. 8420 291
[Calendering or other rolling machines, other than
T
for metals or glass, and cylinders therefor [other

S
than Hand operated rubber roller]]

322. 8421 Centrifuges, including centrifugal dryers; filtering
G
or purifying machinery and apparatus, for liquids or

gases
1728 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
323. 8422 20 00, Machinery for cleaning or drying bottles or other
8422 30 00, containers; machinery for filling, closing, sealing
8422 40 00, or labelling bottles, cans, boxes, bags or other con-
35
[8422 90] tainers; machinery for capsuling bottles, jars, tubes
s
[other than and similar containers; other packing or wrapping
l
8422 11 00, machinery (including heat-shrink wrapping machin-
na
8422 19 00] ery); machinery for aerating beverages [other than
dish washing machines]
324. 8423 204
[Weighing machinery (excluding balances of a sen-
io
sitivity of 5 centigrams or better), including weight
operated counting or checking machines; weighing
ss
machine weights of all kinds]
325. 8424 [groundnut sweets and gajakMechanical appli-
256
ances (whether or not hand-operated) for project-

fe
ing, dispersing or spraying liquids or powders; fire

extinguishers, whether or not charged; spray guns
and similar appliances; steam or sand blasting ma-
ro
chines and similar jet projecting machines [other

than sprinklers; drip irrigation systems including lat-
P
erals; mechanical sprayer; nozzles for drip irrigation

equipment or nozzles for sprinklers]]
326. 8425 Pulley tackle and hoists other than skip hoists;
T
winches and capstans; jacks

S
327. 8426 Ship’s derricks; cranes including cable cranes; mo-

bile lifting frames, straddle carriers and works trucks
G
fitted with a crane

135
[327A 8427 Fork-lift trucks; other works trucks fitted with lifting
or handling equipment
327B 8428 Other lifting, handling, loading or unloading machin-
ery (for example, lifts, escalators, conveyors, telefer-
ics)
| 1729

Heading /
Subheading /
Tariff item
(1) (2) (3)
327C 8429 Self-propelled bulldozers, angledozers, graders,
levellers, scrapers, mechanical shovels, excavators,
shovel loaders, tamping machines and road rollers
s
327D 8430 Other moving, grading, levelling, scraping, excavat-
ing, tamping, compacting, extracting or boring ma-
l
chinery, for earth, minerals or ores; pile-drivers and
na
pile-extractors; snow-ploughs and snow-blowers]
328. 8431 Parts suitable for use solely or principally with the
machinery of headings 8425 to 8430
329. 8435
io
Presses, crushers and similar machinery used in the
manufacture of wine, cider, fruit juices or similar
ss
beverages
330. 8438 Machinery, not specified or included elsewhere in
this Chapter, for the industrial preparation or man-
fe
ufacture of food or drink, other than machinery for

the extraction or preparation of animal or fixed veg-
ro
etable fats or oils

331. 8439 Machinery for making pulp of fibrous cellulosic ma-
terial or for making or finishing paper or paperboard
P
332. 8440 Book-binding machinery, including book-sewing ma-

chines
T
333. 8441 Other machinery for making up paper pulp, paper or

paperboard, including cutting machines of all kinds
S
334. 8442 Machinery, apparatus and equipment (other than the

G
machines of headings 8456 to 8465) for preparing

or making plates, printing components; plates, cylin-
ders and lithographic stones, prepared for printing
purposes (for example, planed, grained or polished)
1730 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
335. 8443 206
[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 combined; parts
s
and accessories thereof]
l
336. 8444 Machines for extruding, drawing, texturing or cutting
na
man-made textile materials
337. 8445 Machines for preparing textile fibres; spinning, dou-
bling or twisting machines and other machinery for
io
producing textile yarns; textile reeling or winding
(including weft-winding) machines and machines
ss
for preparing textile yarns for use on the machines of
heading 8446 or 8447
338. 8446 Weaving machines (looms)
fe
339. 8447 Knitting machines, stitch-bonding machines and ma-

chines for making gimped yarn, tulle, lace, embroi-
ro
dery, trimmings, braid or net and machines for tuft-

ing
340. 8448 Auxiliary machinery for use with machines of head-
P
ing 84.44, 84.45, 84.46 or 84.47 (for example, dob-

bies, Jacquards, automatic stop motions, shuttle
T
changing mechanisms); parts and accessories suita-

ble for use solely or principally with the machines of
S
this heading or of heading 8444, 8445,8446 or 8447

(for example, spindles and spindles flyers, card cloth-
G
ing, combs, extruding nipples, shuttles, healds and

heald frames, hosiery needles)
341. 8449 Machinery for the manufacture or finishing of felt or
nonwovens in the piece or in shapes, including ma-
chinery for making felt hats; blocks for making hats
292
[341A 8450 Household or laundry-type washing machines, in-
cluding machines which both wash and dry;]
| 1731

Heading /
Subheading /
Tariff item
(1) (2) (3)
342. 8451 Machinery (other than machines of heading 8450)
for washing, cleaning, wringing, drying, ironing,
pressing (including fusing presses), bleaching, dye-
ing, dressing, finishing, coating or impregnating
s
textile yarns, fabrics or made up textile articles and
l
machines for applying the paste to the base fabric or
na
other support used in the manufacture of floor cover-
ing such as linoleum; machines for reeling, unreeling,
folding, cutting or pinking textile fabrics
io
343. 8453 Machinery for preparing, tanning or working hides,
skins or leather or for making or repairing footwear
ss
or other articles of hides, skins or leather, other than
sewing machines
344. 8454 Converters, ladles, ingot moulds and casting ma-
fe
chines, of a kind used in metallurgy or in metal

foundries
345. 8455 Metal-rolling mills and rolls therefor
ro
346. 8456 Machine-tools for working any material by removal

of material, by laser or other light or photon beam,
P
ultrasonic, electro-discharge, electro-chemical, elec-

tron beam, ionic-beam or plasma arc processes
T
347. 8457 Machining centres, unit construction machines (sin-

gle station) and multi-station transfer machines, for
S
working metal
348. 8458 Lathes (including turning centres) for removing met-
G
al
349. 8459 Machine-tools (including way-type unit head ma-
chines) for drilling, boring, milling, threading or tap-
ping by removing metal, other than lathes (including
turning centres) of heading 8458
1732 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
350. 8460 Machine-tools for deburring, sharpening, grinding,
honing, lapping, polishing or otherwise finishing
metal, or cermets by means of grinding stones, abra-
sives or polishing products, other than gear cutting,
s
gear grinding or gear finishing machines of heading
l
8461
na
351. 8461 Machine-tools for planing, shaping, slotting, broach-
ing, gear cutting, gear grinding or gear finishing, saw-
ing, cutting-off and other machine-tools working by
io
removing metal or cermets, not elsewhere specified
or included
ss
352. 8462 Machine-tools (including presses) for working
metal by forging, hammering or die-stamping; ma-
chine-tools (including presses) for working metal by
fe
bending, folding, straightening, flattening, shearing,

punching or notching; presses for working metal or
metal carbides, not specified above
ro
353. 8463 Other machine-tools for working metal, or cermets,

without removing material
P
354. 8464 Machine-tools for working stone, ceramics, concrete,

asbestos-cement or like mineral materials or for cold
working glass
T
355. 8465 Machine-tools (including machines for nailing, sta-

S
pling, glueing or otherwise assembling) for working

wood, cork, bone, hard rubber, hard plastics or simi-
G
lar hard materials

356. 8466 Parts and accessories suitable for use solely or prin-
cipally with the machines of headings 8456 to 8465
including work or tool holders, self-opening die-
heads, dividing heads and other special attachments
for the machines; tool holders for any type of tool, for
working in the hand
| 1733

Heading /
Subheading /
Tariff item
(1) (2) (3)
357. 8467 Tools for working in the hand, pneumatic, hydraulic
or with self-contained electric or non-electric motor
358. 8468 Machinery and apparatus for soldering, brazing or
s
welding, whether or not capable of cutting, other
than those of heading 8512.5; gas-operated surface
l
tempering machines and appliances
na
359. 8470 Calculating machines and pocket-size data recording,
reproducing and displaying machines with calculat-
ing functions; accounting machines, postage-frank-
io
ing machines, ticket-issuing machines and similar
machines, incorporating a calculating device; cash
ss
registers
360. 8471 Automatic data processing machines and units
thereof; magnetic or optical readers, machines for
fe
transcribing data onto data media in coded form and

machines for processing such data, not elsewhere
ro
361. 8472 [Other office machines (for example, hectograph

207
or stencil duplicating machines, addressing ma-

P
chines, automatic banknote dispensers, coin sort-

ing machines, coin counting or wrapping machines,
pencil sharpening machines, perforating or stapling
T
machines) [other than Braille typewriters, electric or

S
non-electric]]
362. 8473 Parts and accessories (other than covers, carrying
G
cases and the like) suitable for use solely or princi-

pally with machines of headings 8470 to 8472
1734 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
363. 8474 Machinery for sorting, screening, separating, wash-
ing, crushing, grinding, mixing or kneading earth,
stone, ores or other mineral substances, in solid (in-
cluding powder or paste) form; machinery for ag-
s
glomerating, shaping or moulding solid mineral fu-
l
els, ceramic paste, unhardened cements, plastering
na
materials or other mineral products in powder or
paste form; machines for forming foundry moulds of
sand
io
364. 8475 Machines for assembling electric or electronic lamps,
tubes or valves or flashbulbs, in glass envelopes; ma-
ss
chines for manufacturing or hot working glass or
glassware
135
[364A 8476 Automatic goods-vending machines (for example,
fe
postage stamps, cigarette, food or beverage ma-

chines), including money changing machines]
365. 8477 Machinery for working rubber or plastics or for the
ro
manufacture of products from these materials, not

specified or included elsewhere in this Chapter
P
135
[365A 8478 Machinery for preparing or making up tobacco, not
specified or included elsewhere in this chapter]
T
366. 8479 208

[Machines and mechanical appliances having indi-
vidual functions, not specified or included elsewhere
S
in this Chapter [other than Composting Machines]]

367. 8480 Moulding boxes for metal foundry; mould bases;
G
moulding patterns; moulds for metal (other than in-

got moulds), metal carbides, glass, mineral materials,
rubber or plastics
368. 8481 Taps, cocks, valves and similar appliances for pipes,
boiler shells, tanks, vats or the like, including pres-
sure-reducing valves and thermostatically controlled
valves
| 1735

Heading /
Subheading /
Tariff item
(1) (2) (3)
369. 8482 Ball bearing, Roller Bearings
105
[369A 8483 334
[Transmission shafts (including cam shafts and
crank shafts) and cranks; bearing housings and
s
plain shaft bearings; gears and gearing; ball or roll-
er screws; gear boxes and other speed changers,
l
including torque converters; flywheels and pulleys,
na
including pulley blocks; clutches and shaft couplings
(including universal joints)]
135
[369B 8484 Gaskets and similar joints of metal sheeting com-
io
bined with other material or of two or more layers
of metal; sets or assortments of gaskets and similar
ss
joints, dissimilar in composition, put up in pouches,
envelopes or similar packings; mechanical seals]
370. 8486 Machines and apparatus of a kind used solely or
fe
principally for the manufacture of semiconductor

boules or wafers, semiconductor devices, electronic
integrated circuits or flat panel displays; machines
ro
and apparatus specified in Note 9 (C) to this Chapter;

parts and accessories
P
371. 8487 Machinery parts, not containing electrical connec-

tors, insulators, coils, contacts or other electrical
features not specified or included elsewhere in this
T
chapter
S
372. 8501 Electric motors and generators (excluding generat-

ing sets)
G
373. 8502 Electric generating sets and rotary converters

machines of heading 8501 or 8502
375. 8504 [Electrical transformers, static converters (for
210
example, rectifiers) and inductors 352[, other than

charger or charging station for Electrically operated
vehicles]]
1736 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
376. 8505 Electro-magnets; permanent magnets and articles
intended to become permanent magnets after mag-
netisation; electro-magnetic or permanent magnet
chucks, clamps and similar holding devices; elec-
s
tro-magnetic couplings, clutches and brakes; elec-
l
tro-magnetic lifting heads
na
135
[376A 8506 Primary cells and primary batteries
[ 293
8507 60 00 Lithium-ion Batteries
376AA
[ 8507
io
Lithium-ion accumulators (other than battery) in-
335
376AAA cluding lithium-ion power bank]

ss
376AB 8508 Vacuum cleaners
376AC 8509 Electro-mechanical domestic appliances, with
self-contained electric motor, other than vacuum
fe
cleaners of heading 8508 [other than wet grinder

consisting of stone as a grinder]
ro
376AD 8510 Shavers, hair clippers and hair-removing appliances,

with self-contained electric motor]
376B 8512 Electrical lighting or signalling equipment (exclud-
P
ing articles of heading 8539), windscreen wipers,

defrosters and demisters, of a kind used for cycles or
T
motor vehicles
376C 8513 Portable electric lamps designed to function by their
S
own source of energy (for example, dry batteries,

G
accumulators, magnetos), other than lighting equip-

ment of heading 8512]
377. 8514 Industrial or laboratory electric furnaces and ovens
(including those functioning by induction or dielec-
tric loss); other industrial or laboratory equipment
for the heat treatment of materials by induction or
dielectric loss
| 1737

Heading /
Subheading /
Tariff item
(1) (2) (3)
378. 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 ca-
s
pable of cutting; electric machines and apparatus for
l
hot spraying of metals or cermets
na
294
[378A 8516 Electric instantaneous or storage water heaters
and immersion heaters; electric space heating ap-
paratus and soil heating apparatus; electro thermic
io
hair-dressing apparatus (for example, hair dryers,
hair curlers, curling tong heaters) and hand dryers;
ss
electric smoothing irons; other electro-thermic ap-
pliances of a kind used for domestic purposes; elec-
tric heating resistors, other than those of heading
fe
8545;]
379. 8517 211
[Telephone sets; other apparatus for the transmis-
sion or reception of voice, images or other data, in-
ro
cluding apparatus for communication in a wired or

wireless network (such as a local or wide area net-
P
work), other than transmission or reception appara-

tus of heading 8443, 8525, 8527 or 8528 [other than
telephones for cellular networks or for other wire-
T
less networks]]
380. 8518 [Microphones and stands therefor; loudspeakers,
212
S
whether or not mounted in their enclosures; head-

G
phones and earphones, whether or not combined

with a microphone, and sets consisting of a micro-
phone and one or more loudspeakers; audio-fre-
quency electric amplifiers; electric sound amplifier
set]
135
[380A 8519 Sound recording or reproducing apparatus]
381. 8521 Video recording or reproducing apparatus, whether
or not incorporating a video tuner
1738 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
135
[381A 8522 Parts and accessories suitable for use solely or prin-
cipally with the apparatus of headings 8519 or 8521]
382. 8523 Discs, tapes, solid-state non-volatile storage devices,
s
“smart cards” and other media for the recording of
sound or of other phenomena, whether or not re-
l
corded, including matrices and masters for the pro-
na
duction of discs, but excluding products of Chapter
37
383. 8525 213
[Closed-circuit television (CCTV), transmission ap-
io
paratus for radio-broadcasting or television, wheth-
er or not incorporating reception apparatus or sound
ss
recording or reproducing apparatus; television cam-
eras 336[digital cameras and video camera recorders]
[other than two-way radio (Walkie talkie) used by
fe
defence, police and paramilitary forces etc]]

135
[383A 8526 Radar apparatus, radio navigational aid apparatus
and radio remote control apparatus
ro
383B 8527 Reception apparatus for radio-broadcasting, wheth-

er or not combined, in the same housing, with sound
P
recording or reproducing apparatus or a clock]

295
[383C 8528 Television set (including LCD or LED television) of
screen size not exceeding 337[32 inches];]
T
384. 8528 88
[Computer monitors not exceeding 338[32 inches]]
S
inches, Set top Box for Television (TV)

135
[384A 8529 Parts suitable for use solely or principally with the
G
apparatus of headings 8525 to 8528

384B 8530 Electrical signalling, safety or traffic control equip-
ment for railways, tramways, roads, inland water-
ways, parking facilities, port installations or airfields
(other than those of heading 8608)
| 1739

Heading /
Subheading /
Tariff item
(1) (2) (3)
384C 8531 Electric sound or visual signalling apparatus (for ex-
ample, bells, sirens, indicator panels, burglar or fire
alarms), other than those of heading 8512 or 8530]
s
385. 8532 Electrical capacitors, fixed, variable or adjustable
(pre-set)
l
386. 8533 Electrical resistors (including rheostats and potenti-
na
ometers), other than heating resistors
387. 8534 00 00 Printed Circuits
io
388. 8535 Electrical apparatus for switching or protecting elec-
trical circuits, or for making connections to or in elec-
trical circuits (for example, switches, fuses, lightning
ss
arresters, voltage limiters, surge suppressors, plugs
and other connectors, junction boxes), for a voltage
exceeding 1,000 volts
fe
135
[388A 8536 Electrical apparatus for switching or protecting elec-
trical circuits, or for making connections to or in elec-
ro
trical circuits (for example, switches, relays, fuses,

surge suppressors, plugs, sockets, lampholders, and
other connectors, junction boxes), for a voltage not
P
exceeding 1,000 volts : connectors for optical fibres,

optical fibre bundles or cables
T
388B 8537 Boards, panels, consoles, desks, cabinets and other

bases, equipped with two or more apparatus of head-
S
ing 8535 or 8536, for electric control or the distribu-

tion of electricity, including those incorporating in-
G
struments or apparatus of chapter 90, and numerical

control apparatus, other than switching apparatus of
heading 8517]
apparatus of heading 8535, 8536 or 8537
1740 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
390. 8539 [Electrical Filament or discharge lamps including
214
sealed beam lamp units and ultra-violet or infra-red

lamps; arc lamps [other than LED lamps]]
s
391. 8540 Thermionic, cold cathode or photo-cathode valves
and tubes (for example, vacuum or vapour or gas
l
filled valves and tubes, mercury arc rectifying valves
na
and tubes, cathode-ray tubes, television camera
tubes)
392. 8541 Diodes, transistors and similar semi-conductor
io
devices; photosensitive semi-conductor devices;
light-emitting diodes (LED); mounted piezo- electric
ss
crystals
393. 8542 Electronic integrated circuits
394. 8543 Electrical machines and apparatus, having individual
fe
functions, not specified or included elsewhere in this

Chapter
ro
395. 8544 215

[Insulated (including enamelled or anodised)
wire, cable (including co-axial cable) and other insu-
lated electric conductors, whether or not fitted with
P
connectors; optical fibre cables, made up of individu-

ally sheathed fibres, whether or not assembled with
T
electric conductors or fitted with connectors]

396. 8545 [Carbon electrodes, carbon brushes, Lamp car-
216
S
bons, battery carbons and other articles of graphite

or other carbon, with or without metal, of a kind
G
used for electrical purposes]

397. 8546 Electrical insulators of any material
| 1741

Heading /
Subheading /
Tariff item
(1) (2) (3)
135
[397A 8547 Insulating fittings for electrical machines, applianc-
es or equipment, being fittings wholly of insulating
material apart from any minor components of metal
(for example, threaded sockets) incorporated during
s
moulding solely for the purposes of assembly, other
l
than insulators of heading 8546; electrical conduit
na
tubing and joints therefor, of base metal lined with
insulating material]
398. 8548 Waste and scrap of primary cells, primary batteries
io
and electric accumulators; spent primary cells, spent
primary batteries and spent electric accumulators;
ss
electrical parts of machinery or apparatus, not speci-
fied or included elsewhere in this Chapter
399. 8609 Containers (including containers for the transport of
fe
fluids) specially designed and equipped for carriage

by one or more modes of transport [including refrig-
erated containers]
ro
242
[399A 8702 Buses for use in public transport which exclusively
run on Bio-fuels]
P
400. 8703 Cars for physically handicapped persons, subject to

the following conditions:
T
a) an officer not below the rank of Deputy Secre-

tary to the Government of India in the Department
S
of Heavy Industries certifies that the said goods are

capable of being used by the physically handicapped
G
persons; and
b) the buyer of the car gives an affidavit that he shall
not dispose of the car for a period of five years after
its purchase.
401. 8704 Refrigerated motor vehicles
1742 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
296
[401A 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
s
sweeper lorries, spraying lorries, mobile workshops,
l
mobile radiological unit);]
na
402. 8708 Following parts of tractors namely:
a. Rear Tractor wheel rim,
b. tractor centre housing,
io
c. tractor housing transmission,
d. tractor support front axle
ss
297
[402A 8709 Works trucks, self-propelled, not fitted with lifting
or handling equipment, of the type used in factories,
fe
warehouses, dock areas or airports for short dis-

tance transport of goods; tractors of the type used
on railway station platforms; parts of the foregoing
ro
vehicles;]
403. 8715 Baby carriages and parts thereof
P
298
[403A 8716 Trailers and semi-trailers; other vehicles, not me-
chanically propelled; parts thereof [other than
Self-loading or self-unloading trailers for agricultur-
T
al purposes, and Hand propelled vehicles (e.g. hand

carts, rickshaws and the like); animal drawn vehi-
S
cles];]
G
404. 8801 Balloons and dirigibles, gliders and other non-pow-

ered aircraft
405. 8804 Parachutes (including dirigible parachutes and par-
agliders) and rotochutes; parts thereof and accesso-
ries thereto and parts thereof
406. 8805 Aircraft launching gear, deck arrestor or similar gear;
ground flying trainers and parts thereof
| 1743

Heading /
Subheading /
Tariff item
(1) (2) (3)
407. 8908 00 00 Vessels and other floating structures for breaking up
408. 9001 Optical fibres and optical fibre bundles; optical fibre
cables other than those of heading 8544; sheets and
s
plates of polarising material; prisms, mirrors and
other optical elements, of any material, unmount-
l
ed, other than such elements of glass not optically
na
worked
409. 9002 Lenses, prisms, mirrors and other optical elements,
of any material, mounted, being parts of or fittings
io
for instruments or apparatus, other than such ele-
ments of glass not optically worked [other than in-
ss
traocular lens]
410. 217
[***]
411. 9004 218
[Spectacles [other than corrective]; goggles in-
fe
cluding those for correcting vision]

135
[411A 9005 Binoculars, monoculars, other optical telescopes,
ro
and mountings therefor; other astronomical instru-

ments and mountings therefor, but not including in-
struments for radio-astronomy
P
411B 9006 Photographic (other than cinematographic) camer-

as; photographic flashlight apparatus and flashbulbs
T
other than discharge lamps of heading 8539

411C 9007 Cinematographic cameras and projectors, whether
S
or not incorporating sound recording or reproducing

apparatus
G
411D 9008 Image projectors, other than cinematographic; pho-

tographic (other than cinematographic) enlargers
and reducers
411E 9010 Apparatus and equipment for photographic (includ-
ing cinematographic) laboratories, not specified or
included elsewhere in this Chapter; negatoscopes;
projection screens
1744 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
411F 9011 Compound optical microscopes, including those for
photomicrography cinephotomicrography or micro-
projection
s
411G 9012 Microscopes other than optical microscopes; diffrac-
tion apparatus
l
411H 9013 Liquid crystal devices not constituting articles pro-
na
vided for more specifically in other headings; lasers,
other than laser diodes; other optical appliances and
instruments, not specified or included elsewhere in
411-I 9014
io
this Chapter
Direction finding compasses; other navigational in-
ss
struments and appliances
411J 9015 Surveying (including photogrammetrical surveying),
hydrographic, oceanographic, hydrological, meteor-
fe
ological or geophysical instruments and appliances,

excluding compasses; rangefinders]
ro
412. 9016 [Balances of a sensitivity of 5 cg or better, with or

219
without weights]
413. 9017 Instruments for measuring length, for use in the hand
P
(for example, measuring rods and tapes, microme-

ters, callipers), not specified or included elsewhere
T
in the chapter
135
[413A 9022 Apparatus based on the use of X-rays or of alpha, beta
S
or gamma radiations [other than those for medical,

surgical, dental or veterinary uses], including radi-
G
ography or radiotherapy apparatus, X-ray tubes and

other X-ray generators, high tension generators, con-
trol panels and desks, screens, examinations or treat-
ment tables, chairs and the like
413B 9023 Instruments, apparatus and models, designed for
demonstrational purposes (for example, in educa-
tion or exhibitions), unsuitable for other uses]
| 1745

Heading /
Subheading /
Tariff item
(1) (2) (3)
414. 9024 Machines and appliances for testing the hardness,
strength, compressibility, elasticity or other mechan-
ical properties of materials (for example, metals,
wood, textiles, paper, plastics)
s
415. 9025 Hydrometers and similar floating instruments, ther-
l
mometers, pyrometers, barometers, hygrometers
na
and psychrometers, recording or not, and any com-
bination of these instruments
416. 9026 Instruments and apparatus for measuring or check-
io
ing the flow, level, pressure or other variables of liq-
uids or gases (for example, flow meters, level gauges,
ss
manometers, heat meters), excluding instruments
and apparatus of heading 9014, 9015, 9028 or 9032
417. 9027 Instruments and apparatus for physical or chemical
fe
analysis (for example, polarimeters, refractometers,

spectrometers, gas or smoke analysis apparatus);
instruments and apparatus for measuring or check-
ro
ing viscosity, porosity, expansion, surface tension or

the like; instruments and appratus for measuring or
P
checking quantities of heat, sound or light (including

exposure meters); microtomes
418. 9028 Gas, liquid or electricity supply or production me-
T
ters, including calibrating meters therefor

S
419. 9029 Revolution counters, production counters, taxime-

ters, mileometers, pedometers and the like; speed in-
G
dicators and tachometers, other than those of head-

ing 9014 or 9015; stroboscopes
1746 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
420. 9030 Oscilloscopes, spectrum analysers and other instru-
ments and apparatus for measuring or checking elec-
trical quantities, excluding meters of heading 90.28;
instruments and apparatus for measuring or detect-
s
ing alpha, beta, gamma, Xray, cosmic or other ionis-
l
ing radiations
na
421. 9031 Measuring or checking instruments, appliances and
machines, not specified or included elsewhere in this
Chapter; profile projectors
422. 9032
io
Automatic regulating or controlling instruments and
apparatus
ss
423. 9033 Parts and accessories (not specified or included else-
where in this Chapter) for machines, appliances, in-
struments or apparatus of Chapter 90
fe
135
[423A 9101 Wrist-watches, pocket-watches and other watches,
including stop-watches, with case of precious metal
ro
or of metal clad with precious metal

423B 9102 Wrist-watches, pocket-watches and other watches,
including stop watches, other than those of heading
P
9101]
424. 9103 Clocks with watch movements, excluding clocks of
T
heading 9104
135
[424A 9104 Instrument panel clocks and clocks of a similar type
S
for vehicles, aircraft, spacecraft or vessels]

G
425. 9105 Other clocks

135
[425A 9106 Time of day recording apparatus and apparatus for
measuring, recording or otherwise indicating inter-
vals of time, with clock or watch movement or with
synchronous motor (for example, time-registers,
time-recorders)
425B 9107 Time switches with clock or watch movement or
with synchronous motor
| 1747

Heading /
Subheading /
Tariff item
(1) (2) (3)
425C 9108 Watch movements, complete and assembled]
426. 9109 Clock movements, complete and assembled
427. 9114 220
[Other clock or watch parts]
s
428. 9110 [Complete watch or clock movements, unassem-
221
bled or partly assembled (movement sets); incom-
l
na
plete watch or clock movements, assembled; rough
watch or clock movements]
135
[428A 9111 Watch cases and parts thereof]
io
429. 9112 Clock cases and cases of a similar type for other
222[
goods of this chapter, and parts thereof]

135
[429A 9113 Watch straps, watch bands and watch bracelets, and
ss
parts thereof
429B 9201 Pianos, including automatic pianos; harpsi-chords
fe
and other keyboard stringed instruments

429C 9202 Other string musical instruments (for example, gui-
tars, violins, harps)
ro
429D 9205 Wind musical instruments (for example, keyboard

pipe organs, accordions, clarinets, trumpets, bag-
P
pipes), other than fairground organs and mechanical

street organs
429E 9206 00 00 Percussion musical instruments (for example, drums,
T
xylophones, cymbols, castanets, maracas)

S
429F 9207 Musical instruments, the sound of which is produced,

or must be amplified, electrically (for example, or-
G
gans, guitars, accordions)

429G 9208 Musical boxes, fairground organs, mechanical street
organs, mechanical singing birds, musical saws and
other musical instruments not falling within any oth-
er heading of this chapter; decoy calls of all kinds;
whistles, call horns and other mouth-blown sound
signalling instruments
1748 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
429H 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
s
kinds]
l
430. 9301 Military weapons other than revolvers, pistols
na
431. 9303 Other firearms and similar devices which operate
by the firing of an explosive charge (for example,
sporting shotguns and rifles, muzzle-loading fire-
io
arms, very pistols and other devices designed to pro-
ject only signal flares, pistols and revolvers for fir-
ss
ing blank ammunition, captive-bolt humane killers,
line-throwing guns)
432. 9304 Other arms (for example, spring, air or gas guns and
fe
pistols, truncheons), excluding those of heading 9307

433. 9305 Parts and accessories of articles of headings 9301 to
ro
9304
434. 9306 Bombs, grenades, torpedoes, mines, missiles, and
similar munitions of war and parts thereof; cartridg-
P
es and other ammunition and projectiles and parts

thereof, including shot and cartridge wads
T
435. 9307 Swords, cut lasses, bayonets, lances and similar arms
and parts thereof and scabbards and sheaths there-
S
for
135
[435A 9401 [other Seats (other than those of heading 9402), whether
G
than 9401 10 or not convertible into beds, and parts thereof [other
00] than seats of a kind used for aircraft]]
| 1749

Heading /
Subheading /
Tariff item
(1) (2) (3)
436. 9402 Medical, surgical, dental or veterinary furniture (for
example, operating tables, examination tables, hos-
pital beds with mechanical fittings, dentists’ chairs);
barbers’ chairs and similar chairs, having rotating
s
as well as both reclining and elevating movements;
l
parts of the foregoing articles
na
437. 9403 [Other furniture [other than furniture wholly
223
made of bamboo, cane or rattan] and parts thereof]

438. 9404 224
[Mattress supports; articles of bedding and sim-
io
ilar furnishing (for example, mattresses, quilts, ei-
derdowns, cushions, pouffes and pillows) fitted with
ss
springs or stuffed or internally fitted with any mate-
rial or of cellular rubber or plastics, whether or not
covered [other than coir products (except coir mat-
fe
tresses), products wholly made of quilted textile ma-

terials and cotton quilts]]
135
[438A 9405 Lamps and lighting fittings including searchlights and
ro
spotlights and parts thereof, not elsewhere specified

or included; illuminated signs, illuminated name-
P
plates and the like, having a permanently fixed light

source, and parts thereof not elsewhere specified or
included [other than kerosene pressure lantern and
T
parts thereof including gas mantles; hurricane lan-

terns, kerosene lamp, petromax, glass chimney, and
S
parts thereof; LED lights or fixtures including LED

G
lamps; LED (light emitting diode) driver and MCPCB

(Metal Core Printed Circuit Board)]]
439. 9406 Prefabricated buildings
440. 9503 Electronic Toys like tricycles, scooters, pedal cars etc.
(including parts and accessories thereof)
1750 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
340
[440A 9504 Video game consoles and machines, articles of fun-
fair, table or parlour games, including pintables, bil-
liards, special tables for casino games and automatic
bowling alley equipment [other than playing cards,
s
ganjifa card, chess board, carom board and other
l
board games of 9504 90 90 like ludo, etc.]]
na
[
135 339
9505 Festive, carnival or other entertainment articles, in-
[440B] cluding conjuring tricks and novelty jokes]
441. 9506 225
[Articles and equipment for general physical exer-
io
cise, gymnastics, athletics, swimming pools and pad-
ding pools [other than sports goods]]
ss
135
[441A 9508 Roundabouts, swings, shooting galleries and other
fairground amusements; [other than travelling cir-
cuses and travelling menageries]
fe
441B 9602 Worked vegetable or mineral carving material and

articles of these materials moulded or carved articles
ro
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,
P
unhardened gelatin (except gelatin of heading 3503)

and articles of unhardened gelatin]
T
442. 9606 21 00, Buttons, of plastics not covered with the textile mate-
9606 22 00, rial, of base metals, buttons of coconut shell, button
S
9606 29, 9606 blanks

30
G
443. 9603 [other Brushes (including brushes constituting parts of ma-

than 9603 10 chines, appliances or vehicles), hand operated me-
00] chanical 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]
| 1751

Heading /
Subheading /
Tariff item
(1) (2) (3)
444. 9604 00 00 Hand sieves and hand riddles
445. 9605 Travel sets for personal toilet, sewing or shoe or
clothes cleaning
s
446. 299
[9607 20 00 Parts of slide fasteners]
447. 9608 Fountain pens, stylograph pens 37[***]
l
na
448. 9610 00 00 Boards, with writing or drawing surface, whether or
not framed
135
[448A 9611 Date, sealing or numbering stamps, and the like (in-
io
cluding devices for printing or embossing labels),
designed for operating in the hand; hand-operated
composing sticks and hand printing sets incorporat-
ss
ing such composing sticks]
449. 9612 Typewriter or similar ribbons, inked or otherwise
fe
prepared for giving impressions, whether or not on

spools or in cartridges; ink-pads, whether or not
inked, with or without boxes
ro
90
[449A 9613 [Cigarette lighters and other lighters, whether or
226
not mechanical or electrical, and parts thereof other

than flints or wicks]
P
[ 300
9616 Scent sprays and similar toilet sprays, and mounts
449AA and heads therefor; powder-puffs and pads for the
T
application of cosmetics or toilet preparations;]

S
135
[449B 9617 Vacuum flasks and other vacuum vessels, complete
with cases; parts thereof other than glass inners
G
449C 9618 Tailors’ dummies and other lay figures; automata

and other animated displays, used for shop window
dressing]
450. 9620 00 00 Monopods, bipods, tripods and similar articles
1752 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
451. 9801 All items of machinery including prime movers, in-
struments, apparatus and appliances, control gear
and transmission equipment, auxiliary equipment
(including those required for research and develop-
s
ment purposes, testing and quality control), as well
l
as all components (whether finished or not) or raw
na
materials for the manufacture of the aforesaid items
and their components, required for the initial setting
up of a unit, or the substantial expansion of an exist-
io
ing unit, of a specified:
(1) industrial plant,
ss
(2) irrigation project,
(3) power project,
(4) mining project,
fe
(5) project for the exploration for oil or other miner-

als, and
ro
(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 be-
P
half;
and spare parts, other raw materials (including
T
semi-finished materials of consumable stores) not

exceeding 10% of the value of the goods specified
S
above, provided that such spare parts, raw materials

G
or consumable stores are essential for the mainte-

nance of the plant or project mentioned in (1) to (6)
above.
452. 9802 Laboratory chemicals
41
[452A 4011 70 00 Tyre for tractors
452B 4013 90 49 Tube for tractor tyres
| 1753

Heading /
Subheading /
Tariff item
(1) (2) (3)
452C 8408 20 20 Agricultural Diesel Engine of cylinder capacity ex-
ceeding 250 cc for Tractor
452D 8413 81 90 Hydraulic Pumps for Tractors
s
452E 8708 10 10 Bumpers and parts thereof for tractors
452F 8708 30 00 Brakes assembly and its parts thereof for tractors
l
na
452G 8708 40 00 Gear boxes and parts thereof for tractors
452H 8708 50 00 Transaxles and its parts thereof for tractors
452I 8708 70 00 Road wheels and parts and accessories thereof for
io
tractors
452J 8708 91 00 (i) Radiator assembly for tractors and parts thereof
ss
(ii) Cooling system for tractor engine and parts
thereof
452K 8708 92 00 Silencer assembly for tractors and parts thereof
fe
452L 8708 93 00 Clutch assembly and its parts thereof for tractors
452M 8708 94 00 Steering wheels and its parts thereof for tractor
ro
452N 8708 99 00 Hydraulic and its parts thereof for tractors

452O 8708 99 00 Fender, Hood, wrapper, Grill, Side Panel, Extension
P
Plates, Fuel Tank and parts thereof for tractors.]

135
[452P Any Chapter Permanent transfer of Intellectual Property (IP) right
in respect of Information Technology software]
T
[452Q
348
Any chapter Supply of any goods other than capital goods and
S
cement falling under chapter heading 2523 in the

first schedule to the Customs Tariff Act, 1975 (51 of
G
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- sec-
tion 4 of section 9 of the Central Goods and Services
Tax Act, 2017 (12 of 2017), as prescribed in notifi-
cation No. 07 / 2019- Central Tax (Rate), dated 29th
March, 2019, published in Gazette of India vide G.S.R.
No. _, dated 29th March, 2019
1754 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
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
s
Real Estate (Regulation and Development) Act, 2016
(16 of 2016).
l
(ii) “project” shall mean a Real Estate Project (REP)
na
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)
io
of section 2 of the Real Estate (Regulation and Devel-
opment) Act, 2016 (16 of 2016).
ss
(iv) “Residential Real Estate Project (RREP)” shall
mean a REP in which the carpet area of the commer-
cial apartments is not more than 15 per cent. of the
fe
total carpet area of all the apartments in the REP.

(v) This entry is to be taken to apply to all goods
ro
which satisfy the conditions prescribed herein, even

though they may be covered by a more specific chap-
ter/ heading/ sub heading or tariff item elsewhere in
P
this notification.]
453. Any Chapter Goods which are not specified in Schedule I, II, IV, V
T
or VI
Schedule IV – 14%
S

G
Heading /
Subheading /
Tariff item
(1) (2) (3)
1. 1703 Molasses
2. 227
[***]
3. 227
[***]
| 1755

Heading /
Subheading /
Tariff item
(1) (2) (3)
4. 227
[***]
5. 227
[***]
6. 227
[***]
s
7. 227
[***]
l
8. 227
[***]
na
9. 227
[***]
10. 2106 90 20 Pan masala
11. 227
[***]
12. 2202 10
io
All goods [including aerated waters], containing add-
ed sugar or other sweetening matter or flavoured
ss
13. 2401 Unmanufactured tobacco; tobacco refuse [other than
tobacco leaves]
14. 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco
fe
or of tobacco substitutes
15. 2403 Other manufactured tobacco and manufactured to-
ro
bacco substitutes; “homogenised” or “reconstituted”

tobacco; tobacco extracts and essences [including
biris]
P
16. 227
[***]
17. 227
[***]
T
18. 2523 Portland cement, aluminous cement, slag cement, su-

per sulphate cement and similar hydraulic cements,
S
whether or not coloured or in the form of clinkers

G
19. 227
[***]
301
[** *** *]
301
[** *** *]
301
[** *** *]
23. 227
[***]
301
[** *** *]
25. 227
[***]
1756 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
26. 227
[***]
27. 227
[***]
28. 227
[***]
s
29. 227
[***]
l
30. 227
[***]
na
31. 227
[***]
32. 227
[***]
33. 227
[***]
34. [***]
io
126
35. 227
[***]
ss
36. 227
[***]
37. 227
[***]
fe
38. 227
[***]
39. 227
[***]
40. 227
[***]
ro
41. 227
[***]
42. 227
[***]
P
43. 227
[***]
44. 227
[***]
T
45. 227
[***]
S
46. 4011 New pneumatic tyres, of rubber [other than of a

kind used on/in bicycles, cycle-rickshaws and three
G
wheeled powered cycle rickshaws; 227A[rear tractor

tyres; and of a kind used on aircraft]
341
[* **** **]
48. 228
[***]
49. 228
[***]
50. 228
[***]
51. 228
[***]
| 1757

Heading /
Subheading /
Tariff item
(1) (2) (3)
52. 228
[***]
53. 228
[***]
54. 228
[***]
s
55. 228
[***]
l
56. 228
[***]
na
57. 228
[***]
58. 228
[***]
59. 228
[***]
60. [***]
io
228
61. 228
[***]
ss
62. 228
[***]
63. 228
[***]
fe
64. 228
[***]
65. 228
[***]
66. 228
[***]
ro
67. 228
[***]
68. 228
[***]
P
69. 228
[***]
70. 228
[***]
T
71. 228
[***]
S
72. 228
[***]
73. 228
[***]
G
74. 228
[***]
75. 228
[***]
76. 228
[***]
77. 228
[***]
78. 228
[***]
79. 228
[***]
80. 228
[***]
1758 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
81. 228
[***]
82. 228
[***]
83. 228
[***]
s
84. 228
[***]
l
85. 228
[***]
na
86. 228
[***]
87. 96
[***]
88. 228
[***]
89. [***]
io
228
90. 228
[***]
ss
91. 228
[***]
92. 228
[***]
fe
93. 228
[***]
94. 228
[***]
95. 228
[***]
ro
96. 228
[***]
97. 228
[***]
P
98. 228
[***]
99. 228
[***]
T
100. 228
[***]
S
101. 228
[***]
102. 228
[***]
G
103. 228
[***]
104. 228
[***]
105. 228
[***]
106. 228
[***]
107. 228
[***]
108. 228
[***]
| 1759

Heading /
Subheading /
Tariff item
(1) (2) (3)
109. 228
[***]
110. 228
[***]
111. 228
[***]
s
112. 129
[***]
l
113. 228
[***]
na
114. 8407 [Spark-ignition reciprocating or rotary internal
229
combustion piston engine [other than aircraft en-

gines]]
io
115. 8408 Compression-ignition internal combustion piston
engines (diesel or semi-diesel engines)
ss
engines of heading 8407 or 8408
117. 8413 Pumps for dispensing fuel or lubricants of the type
fe
used in filling stations or garages [8413 11], Fuel, lu-

bricating or cooling medium pumps for internal com-
bustion piston engines [8413 30], 230[***]
ro
118. 231
[***]
119. 8415 Air-conditioning machines, comprising a motor-driv-
P
en fan and elements for changing the temperature

and humidity, including those machines in which the
humidity cannot be separately regulated
T
302
[* *** **]
S
121. 231
[***]
122. 8422 Dish washing machines, household [8422 11 00] and
G
other [8422 19 00]

123. 231
[***]
124. 231
[***]
125. 231
[***]
126. 231
[***]
127. 231
[***]
1760 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
128. 231
[***]
129. 231
[***]
303
[* *** **]
s
131. 231
[***]
l
132. 231
[***]
na
133. 231
[***]
134. 231
[***]
342
[** *** *]
136. [***]
io
233
137. 233
[***]
ss
138. 233
[***]
139. 8507 [Electric accumulators, including separators
304
therefor, whether or not rectangular (including

fe
square) other than Lithium-ion battery 343[and oth-

er Lithium-ion accumulators including Lithium-ion
ro
power banks]]
305
[** *** *]
[**
P
305
*** *]
305
[** *** *]
143. 8511 Electrical ignition or starting equipment of a kind
T
used for spark-ignition or compression-ignition in-

S
ternal combustion engines (for example, ignition

magnetos, magneto-dynamos, ignition coils, spark-
G
ing plugs and glow plugs, starter motors); generators

(for example, dynamos, alternators) and cut-outs of a
kind used in conjunction with such engines
144. 234
[***]
145. 234
[***]
306
[** *** *]
147. 234
[***]
| 1761

Heading /
Subheading /
Tariff item
(1) (2) (3)
148. 234
[***]
149. 234
[***]
150. 234
[***]
s
344
[* **** **]
l
152. 236
[***]
na
153. 236
[***]
154. 8528 Monitors and projectors, not incorporating television
reception apparatus; reception apparatus for televi-
io
sion, whether or not incorporating radio-broadcast
receiver or sound or video recording or reproducing
apparatus 307[[other than computer monitors not ex-
ss
ceeding 345[32 inches], set top box for television and
Television set (including LCD and LED television) of
screen size not exceeding 345[32 inches]]]
fe
155. 237
[***]
156. 237
[***]
ro
157. 237
[***]
158. 237
[***]
P
159. 237
[***]
160. 237
[***]
T
161. 237
[***]
162. 237
[***]
S
163. 237
[***]
G
16
[163A 8701 Road tractors for semi-trailers of engine capacity
more than 1800 cc]
164. 8702 [Motor vehicles for the transport of ten or more
257
persons, including the driver [other than buses for

use in public transport, which exclusively run on
Bio-fuels]]
1762 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
165. 8703 Motor cars and other motor vehicles principally de-
signed for the transport of persons (other than those
of heading 8702), including station wagons and rac-
ing cars [other than Cars for physically handicapped
s
persons]
l
166. 8704 Motor vehicles for the transport of goods [other than
na
Refrigerated motor vehicles]
308
[* *** *]
168. 8706 Chassis fitted with engines, for the motor vehicles of
169. 8707 io
headings 8701 to 8705
Bodies (including cabs), for the motor vehicles of
ss
headings 8701 to 8705
170. 8708 Parts and accessories of the motor vehicles of head-
ings 8701 to 8705 [other than specified parts of trac-
fe
tors]
309
[* *** *]
ro
172. 237
[***]
173. 8711 Motorcycles (including mopeds) and cycles fitted
P
with an auxiliary motor, with or without side-cars;

side-cars
346
[174. 8714 Parts and accessories of vehicles of heading 8711]
T
310
[* *** *]
S
176. 8802 Aircrafts for personal use

177. 8903 Yachts and other vessels for pleasure or sports; row-
G
ing boats and canoes

178. 237
[***]
179. 237
[***]
180. 237
[***]
181. 237
[***]
182. 237
[***]
183. 237
[***]
| 1763

Heading /
Subheading /
Tariff item
(1) (2) (3)
184. 237
[***]
185. 237
[***]
186. 237
[***]
s
187. 237
[***]
l
188. 237
[***]
na
189. 237
[***]
190. 237
[***]
191. 237
[***]
192. [***]
io
237
193. 237
[***]
ss
194. 237
[***]
195. 237
[***]
fe
196. 237
[***]
197. 237
[***]
198. 237
[***]
ro
199. 237
[***]
200. 237
[***]
P
201. 237
[***]
202. 237
[***]
T
203. 237
[***]
S
204. 237
[***]
205. 237
[***]
G
206. 237
[***]
207. 237
[***]
208. 237
[***]
209. 237
[***]
210. 9302 Revolvers and pistols, other than those of heading
9303 or 9304
211. 237
[***]
1764 |

Heading /
Subheading /
Tariff item
(1) (2) (3)
212. 237
[***]
213. 237
[***]
214. 237
[***]
s
347
[* ***** *]
l
216. 238
[***]
na
217. 238
[***]
218. 238
[***]
219. 98
[***]
220. [***]
io
238
221. 238
[***]
ss
222. 238
[***]
223. 9614 Smoking pipes (including pipe bowls) and cigar or
cigarette holders, and parts thereof
fe
311
[* *** *]
225. 238
[***]
ro
226. 238
[***]
227. 9804 All dutiable articles intended for personal use
P
228. [Any
239
Lottery authorized by State Governments
Chapter] Explanation 1.- For the purposes of this entry, value
T
of supply of lottery under sub-section (5) of section

15 of the Central Goods and Services Tax Act, 2017
S
shall be deemed to be 100/128 of the face value of

ticket or of the price as notified in the Official Gazette
G
by the organising State, whichever is higher.

Explanation 2.-
(1) “Lottery authorized by State Governments”
means a lottery which is authorized to be sold in
State(s) other than the organising state also.
(2) Organising state has the same meaning as as-
signed to it in clause (f) of sub-rule (1) of rule 2 of
the Lotteries (Regulation) Rules, 2010
| 1765

Heading /
Subheading /
Tariff item
(1) (2) (3)
242
[229 Any Chapter Actionable claim in the form of chance to win in bet-
ting, gambling, or horse racing in race club]
Schedule V – 1.5%
s
Heading /
l
na
Sub-heading /
Tariff item
(1) (2) (3)
io
1. 7101 Pearls, natural or cultured, whether or not worked or
graded but not strung, mounted or set; pearls, natu-
ral or cultured, temporarily strung for convenience
ss
of transport
258
[***]
fe
3. 7103 259
[Semi-precious stones, whether or not worked or
graded but not strung, mounted or set; semi-pre-
cious stones, temporarily strung for convenience of
ro
transport [other than Unworked or simply sawn or

roughly shaped]]
P
4. 7104 260
[groundnut sweets and gajakSynthetic or re-
constructed semi-precious stones, whether or not
worked or graded but not strung, mounted or set;
T
ungraded synthetic or reconstructed semi-precious

stones, temporarily strung for convenience of trans-
S
port]]
G
5. 7105 Dust and powder of natural or synthetic precious or

semi-precious stones
6. 7106 Silver (including silver plated with gold or platinum),
unwrought or in semi-manufactured forms, or in
powder form
7. 7107 Base metals clad with silver, not further worked than
semi-manufactured
1766 |

Heading /
Sub-heading /
Tariff item
(1) (2) (3)
8. 7108 Gold (including gold plated with platinum) un-
wrought or in semi-manufactured forms, or in pow-
der form
s
9. 7109 Base metals or silver, clad with gold, not further
worked than semi-manufactured
l
10. 7110 Platinum, unwrought or in semi-manufactured
na
forms, or in powder form
11. 7111 Base metals, silver or gold, clad with platinum, not
further worked than semi-manufactured
12. 7112
io
Waste and scrap of precious metal or of metal clad
with precious metal; other waste and scrap contain-
ss
ing precious metal or precious metal compounds, of
a kind used principally for the recovery of precious
metal.
fe
13. 7113 Articles of jewellery and parts thereof, of precious

metal or 240[of metal clad with precious metal 261[***]]
ro
14. 7114 Articles of goldsmiths’ or silversmiths’ wares and

parts thereof, of precious metal or of metal clad with
precious metal
P
15. 7115 Other articles of precious metal or of metal clad with

precious metal
T
16. 7116 Articles of natural or cultured pearls, precious or

semi-precious stones (natural, synthetic or recon-
S
structed)
G
17. 7117 [groundnut sweets and gajakImitation jewellery

262
[other than bangles of lac/shellac]]

18. 7118 Coin
| 1767
Schedule VI – 0.125%
Heading /
Sub-heading /
Tariff item
(1) (2) (3)
1. 7102 263
[All goods]
2. 7103 264
[groundnut sweets and gajakSemi-precious
s
stones, unworked or simply sawn or roughly shaped]
242
[2A 7103 Precious stones (other than diamonds), ungraded
l
na
precious stones (other than diamonds)]
3. 7104 [groundnut sweets and gajakSynthetic or
265
reconstructed semi-precious stones, unworked or

simply sawn or roughly shaped]
242
[4. 7104
io
Synthetic or reconstructed precious stones]
Explanation. – For the purposes of this notification,-
ss
(i) The phrase “unit container” means a package, whether large or small (for
example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed
fe
to hold a pre-determined quantity or number, which is indicated on such package.

102
[(ii) (a) The phrase “brand name” means brand name or trade name, that is to
say, a name or a mark, such as symbol, monogram, label, signature or invented
ro
word or writing which is used in relation to such specified goods for the purpose
of indicating, or so as to indicate a connection in the course of trade between such
P
specified goods and some person using such name or mark with or without any
indication of the identity of that person.
241
[(b) The phrase “registered brand name” means,-
T
(A) a brand registered as on the 15th May 2017 or thereafter under the Trade
S
Marks Act, 1999 irrespective of whether or not the brand is subsequently

de-registered;
G
(B) a brand registered as on the 15th May2017 or thereafter under the

Copyright Act, 1957(14 of 1957);
(C) a brand registered as on the 15th May 2017 or thereafter under any law for
the time being in force in any other country.]
(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively
a tariff item, sub-heading, heading and chapter as specified in the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975).
1768 |
(iv) The rules for the interpretation of the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General
Explanatory Notes of the First Schedule shall, so far as may be, apply to the
interpretation of this notification.
2. This notification shall come into force with effect from the 1st day of July, 2017.
103
[ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear
a brand name shall file an affidavit to that effect with the jurisdictional
s
commissioner of Central tax that he is voluntarily foregoing his actionable
l
claim or enforceable right on such brand name as defined in Explanation
na
(ii)(a); and
(b) the person undertaking packing of such goods in unit containers which
bears a brand name shall, on each such unit containers, clearly print in
io
indelible ink, both in English and the local language, that in respect of the
brand name as defined in Explanation (ii)(a) printed on the unit containers
ss
he has foregone his actionable claim or enforceable right voluntarily.]
105
[Provided that, if the person having an actionable claim or enforceable
right on a brand name and the person undertaking packing of such goods
fe
in unit containers are two different persons, then the person having an
actionable claim or enforceable right on a brand name shall file an affidavit
to that effect with the jurisdictional Commissioner of Central tax of the
ro
person undertaking packing of such goods that he is voluntarily foregoing

his actionable claim or enforceable right on such brand name as defined in
P
Explanation (ii)(a); and he has authorised the person [undertaking packing

of such goods in unit containers bearing said brand name] to print on such
unit containers in indelible ink, both in English and the local language, that
T
in respect of such brand name he [the person owning the brand name] is
voluntarily foregoing the actionable claim or enforceable right voluntarily
S
on such brand name.]

G
| 1769
Original Notification No. 1/2017-Central Tax (Rate), dated 28-06-2017.

Notification
Amending Corrigendum dated 30-06-2017 issued in F.No. 354/117/2017-
Notifica- TRU
tions Notification No. 18/2017-Central Tax (Rate), dated 30-06-2017
Corrigendum dated 12-07-2017 issued in F.No.354/117/2017-
TRU Pt.
Corrigendum dated 27-07-2017 issued in F.No.354/117/2017-
s
TRU.
l
Notification No. 19/2017-Central Tax (Rate), dated 18-8-2017.
na
io
ss
fe

Notes:-
ro
1. Inserted vide Not. 18/2017 - Dated 30-6-2017 w.e.f. 1st day of July, 2017
2. Omitted vide Not. 18/2017 - Dated 30-6-2017 w.e.f. 1st day of July, 2017
before it was read as,
P
“66. 3102 Mineral or chemical fertilisers, nitrogenous, other than

T
67. 3103 Mineral or chemical fertilisers, phosphatic, other than

S

68. 3104 Mineral or chemical fertilisers, potassic, other than
G

69. 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”
1770 |
3. Corrected vide Corringendum notification dated 30-6-2017, before it was

read as “30”
read as “other than those”
read as “goggles and the like, corrective, protective or other”
6. Corrected vide Corrigendum notification dated 12-7-2017, “Coffee, whether
or not roasted or decaffeinated”
s
7. Corrected vide Corrigendum notification dated 12-7-2017, New Entry
8. Corrected vide Corrigendum notification dated 12-7-2017, “2710 19 00”
l
na
9. Corrected vide Corrigendum notification dated 12-7-2017, “84 or 85”
11. Corrected vide Corrigendum notification dated 12-7-2017, “2202 90 10”,
io
ss
fe

17. Corrected vide F.No.354/117/2017-TRU - Dated 27-7-2017, before it was
read as, “ 1106 10 90 “
ro

read as, “ 1106 10 90 “
P

read as,” “1702” “
T

read as, “Palmyra sugar”
S

read as, “Agarbatti” “
G

read as, “saima”
read as, “gotasitara”
read as, “glzal”
25. Inserted vide F.No.354/117/2017-TRU - Dated 27-7-2017,
| 1771
26. Inserted vide F.No.354/117/2017-TRU - Dated 27-7-2017,

read as, “Dates”
read as, “serial number 1(f)”
read as, “3302”
s
read as, “heading 9208”
l
read as, “(Fountain pen ink and Ball pen ink)”
na
read as, “Artificial fur and articles thereof”
io
33. Omitted vide F.No.354/117/2017-TRU - Dated 27-7-2017, before it was
read as, “Sewing needles”
ss
read as, “0.12.5 mm”
fe
read as, “8522 90”

read as, “Optical Fiber”
ro
37. Omitted vide F.No.354/117/2017-TRU - Dated 27-7-2017, before it was

read as, “and other pens”
P

read as, “for “optical fibres optical fibres, bundles or cables””
T

read as, “Optical Fiber”
S

read as, ““Video games consoles and Machines””
G
41. Inserted vide Notification no. 19/2017 Central Tax (Rate) dated 18-8-2017
42. Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017,
before it was read as, “put up in unit container and bearing a registered
brand name”
43. Inserted vide notification no. 27/2017 CT (Rate) dated 22-9-2017
1772 |

46. Omitted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before
it was read as, ““[other than aquatic feed including shrimp feed and prawn
feed, poultry feed & cattle feed, including grass, hay & straw, supplement &
husk of pulses, concentrates & additives, wheat bran & de-oiled cake]”
47. Omitted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, “[other
than aquatic feed including shrimp feed and prawn feed, poultry feed &
cattle feed, including grass, hay & straw, supplement & husk of pulses,
concentrates & additives, wheat bran & de-oiled cake]”
s
48. Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before
l
it was read as, “other than aquatic feed including shrimp feed and prawn
na
feed, poultry feed & cattle feed, including grass, hay & straw, supplement &
husk of pulses, concentrates & additives, wheat bran & de-oiled cake”
io
before it was read as, “21[Agarbatti, lobhan]”
ss
before it was read as, “kites”
fe

ro

P
before it was read as,

“260. 9603 10 00 Broomsticks”
T

58. Omitted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before it
S
was read as, “walnuts,”

G

before it was read as, “dried fruits of Chapter 8”
before it was read as, “Texturised vegetable proteins (soya bari) and Bari
made of pulses including mungodi”
before it was read as, “ready for consumption form”
| 1773

before it was read as, ““put up in unit container and bearing a registered
brand name”
before it was read as, “agarbattis”
s
before it was read as, “similar documents of title”
l
na
before it was read as, “Woven pile fabrics and chenille fabrics, other than
fabrics of heading 5802 or 5806”
io
before it was rad as, “Braids in the piece; ornamental trimmings in the piece,
without embroidery, other than knitted or crocheted; tassels, pompons and
ss
similar articles”
fe

ro

P

T

S
before it was read as, “Diabetic foods; [other than Namkeens”

G
before was read as, “Plastic Tarpaulin”

was read as,
140. 4419 Tableware and Kitchenware of wood
before it was read as, “Braille paper”
1774 |

before it was read as “of felt”
was read as,
186. 6911 Tableware, kitchenware, other household articles and
toilet articles, of porcelain or china
was read as,
s
187. 6912 Ceramic tableware, kitchenware, other household articles
and toilet articles, other than of porcelain or china [other
l
na
than Earthen pot and clay lamps]
was read as,
io
304. 8306 Bells, gongs and the like, non-electric, of base metal;
statuettes and other ornaments, of base metal;
ss
photograph, picture or similar frames, of base metal;
mirrors of base metal
87. Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before
fe
it was read as, “other than fire extinguishers, whether or not charged”
ro
before it was read as, “Computer monitors not exceeding 17 inches”

before it was read as, “Coir mattresses, cotton pillows, mattress and quilts”
P

T
was read as, “Custard powder”

S
before it was read as, “plastic tarpaulins”

G

before it was read as, “other than erasers”
94. Substituted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, “of
Other calcareous stone”
95. Omitted vide notification no. 27/2017 CT (Rate) dated 22-9-2017, before
it was read as “;ceramic pots, jars and similar articles of a kind used for the
conveyance or packing of goods”
| 1775
was read as,
87. 6913 Statuettes and other ornamental ceramic articles
before it was read as, “other than computer monitors not exceeding 17
inches”
was read as,
s
219. 9601 Worked ivory, bone, tortoise-shell, horn, antlers, coral,
mother-of-pearl and other animal carving material,
l
na
and articles of these materials (including articles
obtained by moulding)
io
before it was read as, “other than flints and wicks”
before it was read as, “other than Non-Industrial Unworked or simply sawn,
ss
cleaved or bruted”
fe
before it was read as, “Diamonds, non-industrial unworked or simply sawn,

cleaved or bruted”
ro
before it was read as, “The phrase “registered brand name” means brand
name or trade name, that is to say, a name or a mark, such as symbol,
P
monogram, label, signature or invented word or writing which is used in

relation to such specified goods for the purpose of indicating, or so as to
indicate a connection in the course of trade between such specified goods
T
and some person using such name or mark with or without any indication
of the identity of that person, and which is registered under the Trade
S
Marks Act, 1999.”

G

104. Substituted vide notification no. 34/2017 dated 13-10-2017, before it was
read as, “0802”
105. Inserted vide notification no. 34/2017 dated 13-10-2017
read as, “Kerosene PDS”
1776 |
107. Omitted vide notification no. 34/2017 dated 13-10-2017, before it was
read as,
52
[201A 4907 Duty Credit Scrips]
read as, “5705”
109. chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja,
khajuli, anarsa vide notification no. 34/2017 dated 13-10-2017, before it
was read as, “27[Dates (soft or hard)], figs, pineapples, avocados, guavas,
s
mangoes and mangosteens, dried”
l
read as, “59[dried fruits of Chapter 8 [other than tamarind, dried]”
na
111. Substituted vide notification no. 34/2017 dated 13-10-2017, before it
was read as, “Namkeens, bhujia, mixture, chabena and similar edible
preparations in 61[ready for consumption form (other than roasted gram)]”
io
read as,
ss
111. 4707 Recovered (waste and scrap) paper or paperboard
fe
read as, ““such as Real zari thread (gold) and silver thread, combined with
textile thread),”
ro
read as, “other than pizza bread”
P
read as, “preparations in ready for consumption form”

T
read as, “Preparations known as “dental wax” or as “dental impression

compounds”, put up in sets, in packings for retail sale or in plates, horseshoe
S
shapes, sticks or similar forms; other preparations for use in dentistry, with
a basis of plaster (of calcined gypsum or calcium sulphate)”
G
read as,
102. 3915 Waste, parings and scrap, of plastics
read as, “Waste, parings and scrap of rubber (other than hard rubber) and
powders and granules obtained therefrom”
| 1777
read as,
158. 5401 Sewing thread of manmade filaments, whether or not
put up for retail sale
read as, “All synthetic filament yarn such as nylon, polyester, acrylic, etc.”
read as, “All artificial filament yarn such as viscose rayon, Cuprammonium,
s
etc.”
l
read as,
na
164. 5508 Sewing thread of manmade staple fibres
io
read as,
165. 5509, 5510, Yarn of manmade staple fibres
ss
5511
read as,
fe
188. 7001 Cullet and other waste and scrap of glass; glass
in the mass
ro
read as, “pans or in similar forms or packings”
P
read as,
T
34. 3407 Modelling pastes, including those put up for

children’s amusement
S
read as, “including waste and scrap”
G
read as, “Worked monumental or building stone (except slate) and articles
thereof, other than goods of heading 6801; mosaic cubes and the like, of
natural stone (including slate), whether or not on a backing; artificially
coloured granules, chippings and powder, of natural stone (including slate);
of marble, travertine and alabaster, 94[of Other calcareous stone [other than
statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals,
1778 |
bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights,
artificial fruit and foliage; other ornamental goods essentially of stone]]”
read as,
112. 8305 Fittings for loose-leaf binders or files, letter
clips, letter corners, paper clips, indexing tags
and similar office articles, of base metal; staples
in strips (for example, for offices, upholstery,
packaging), of base metal
s
l
read as, “and plain shaft bearings;”
na
131. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f.
15-11-2017, before it was read as,
io
1. 0303 Fish, frozen, excluding fish fillets and other fish
meat of heading 0304
ss
2. 0304 Fish fillets and other fish meat (whether or not
fe
minced), frozen
133. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-
ro
2017, before it was read as,

3. 0305 Fish, dried, salted or in brine; smoked fish, whether
or not cooked before or during the smoking process;
P
flours, meals and pellets of fish, fit for human

consumption
T
4. 0306 Crustaceans, whether in shell or not, frozen, dried,

salted or in brine; crustaceans, in shell, cooked by
S
steaming or by boiling in water, frozen, dried, salted

or in brine; flours, meals and pellets of crustaceans,
G
fit for human consumption

5. 0307 Molluscs, whether in shell or not, frozen, dried,
salted or in brine; aquatic invertebrates other than
crustaceans and molluscs, frozen, dried, salted or in
brine; flours, meals and pellets of aquatic invertebra
other than crustaceans, fit for human consumption
| 1779
6. 0308 Aquatic invertebrates other than crustaceans and

molluscs, frozen, dried, salted or in brine; smoked
aquatic invertebrates other than crustaceans and
molluscs, whether or not cooked before or during
the smoking process: flours, meals and pellets of
aquatic invertebrates other than crustaceans and
molluscs, fit for human consumption
15-11-2017, before it was read as, “Guts, bladders and stomachs of animals
s
(other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in
l
brine, dried or smoked.”
na
135. Inserted vide Notification No. 41/2017 dated 14-11-2017, w.e.f.
15-11-2017
io
15-11-2017, before it was read as, “Manioc, arrowroot, salep, Jerusalem
artichokes, sweet potatoes and similar roots and tubers with high starch
ss
or inulin content, frozen or dried, whether or not sliced or in the form of
pellets”
fe
15-11-2017, before it was read as, “Cashew nuts, whether or not shelled or
peeled”
ro
138. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f.

60. 1106 10 10 Guar meal
P

15-11-2017, before it was read as, “other than of seed quality”
T

S
72. 1210 Hop cones, dried, whether or not ground,

G
powdered or in the form of pellets; lupulin

1780 |
78. 1404 [other Vegetable products not elsewhere specified or

than 1404 90 included such as cotton linters, Cotton linters,
10, 1404 90 Soap nuts, Hard seeds, pips, hulls and nuts, of a
40, 1404 90 kind used primarily for carving, coconut shell,
50] unworked, Rudraksha seeds [other than bidi
wrapper leaves (tendu), betel leaves, Indian
katha]
15-11-2017, before it was read as, “khandsari sugar”
s
l
15-11-2017, before it was read as, 20[Palmyra sugar, mishri, batasha, bura]
na
io
111. 2503 [except Sulphur of all kinds, other than sublimed sulphur,
2503 00 10] precipitated sulphur and colloidal sulphur [other
than sulphur recovered as byproduct in refining
ss
of crude oil]
fe
189. 4016 Toy balloons made of natural rubber latex

ro

224. 63 Other made up textile articles, sets, worn clothing
P
and worn textile articles and rags, of sale value

not exceeding ` 1000 per piece
T

15-11-2017, before it was read as, “E-waste
S
Explanation: For the purpose of this entry, e-waste means electrical and
G
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, including the components, consumables, parts and
spares which make these products operational.]”
55
[259A 9601 Worked corals other than articles of coral]
| 1781
2. 0202 Meat of bovine animals, frozen and put up in unit
containers
3. 0203 Meat of swine, frozen and put up in unit
containers
4. 0204 Meat of sheep or goats, frozen and put up in unit
containers
s
5. 0205 Meat of horses, asses, mules or hinnies, frozen
and put up in unit containers
l
na
6. 0206 Edible offal of bovine animals, swine, sheep,
goats, horses, asses, mules or hinnies, frozen and
put up in unit containers
7. 0207 Meat and edible offal, of the poultry of heading
8. 0208 io
0105, frozen and put up in unit containers
Other meat and edible meat offal, frozen and put
ss
up in unit containers
9. 0209 Pig fat, free of lean meat, and poultry fat, not
rendered or otherwise extracted, frozen and put
fe
up in unit containers
10. 0209 Pig fat, free of lean meat, and poultry fat, not
ro
rendered or otherwise extracted, salted, in brine,

dried or smoked, put up in unit containers
P

11. 0210 Meat and edible meat offal, salted, in brine, dried
T
or smoked put up in unit containers; edible

S
flours and meals of meat or meat offal put up in

unit containers
G

15-11-2017, before it was read as, “ 26[and desiccated coconuts]”
15-11-2017, before it was read as, “Yeasts and prepared baking powders”
1782 |
44. 2103 [other Sauces and preparations therefor [other than

than 2103 90 Curry paste; mayonnaise and salad dressings;
10, 2103 90 mixed condiments and mixed seasoning
30, 2103 90
40]
15-11-2017, before it was read as, “including idli / dosa batter]”
s
70. 3215 Fountain pen ink
l
na
71. 3215 Ball pen ink
io
ss
86. 4107 Leather further prepared after tanning or
crusting, including parchment-dressed leather,
of bovine (including buffalo) or equine animals,
fe
without hair on, whether or not split, other than

leather of heading 4114
ro

crusting, including parchment-dressed leather,
of sheep or lamb, without wool on, whether or
P
not split, other than leather of heading 4114

T
crusting, including parchment-dressed leather, of

other animals, without wool or hair on, whether
S
or not split, other than leather of heading 4114

G

89. 4114 Chamois (including combination chamois)
leather; patent leather and patent laminated
leather; metallised leather
| 1783
90. 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
s
140. 5608 Knotted netting of twine, cordage or rope; made
up fishing nets and other made up nets, of textile
l
materials
na
io
152. 5806 Narrow woven fabrics, other than goods of
heading 5807; narrow fabrics consisting of warp
without weft assembled by means of an adhesive
ss
(bolducs)
fe

171. 63 Other made up textile articles, sets, worn clothing
and worn textile articles and rags, of sale value
ro
exceeding ` 1000 per piece

P
15-11-2017, before it was read as, “Fly ash bricks”

T
15-11-2017, before it was read as, “Sewing machines”

S

G
215. 9002 Intraocular lens

15-11-2017, before it was read as, “Orthopaedic appliances, including
crutches, surgical belts and trusses; splints and other fracture appliances;
artificial parts of the body”
15-11-2017, before it was read as, “fishing hooks”
1784 |

1. 0402 91 10, Condensed milk
0402 99 20
10. 1701 91, All goods, including refined sugar containing
1701 99 added flavouring or colouring matter, sugar
s
cubes
l
na
15-11-2017, before it was read as, “Sugar confectionery (excluding white
chocolate and bubble / chewing gum) [other than bura, batasha]”
io
13. 1901 Preparations suitable for infants or young
ss
children, put up for retail sale
fe
14. 1902 Pasta, whether or not cooked or stuffed (with

meat or other substances) or otherwise
ro
prepared, such as spaghetti, macaroni, noodles,

lasagne, gnocchi, ravioli, cannelloni; couscous,
whether or not prepared
P

T
16. 1905 [other All goods i.e. Waffles and wafers other than
than 1905 32 coated with chocolate or containing chocolate;
S
11, 1905 90 biscuits; Pastries and cakes [114[other than pizza

G
40] bread, khakhra, plain chapatti or roti], Waffles

and wafers coated with chocolate or containing
chocolate, papad, bread]
18. 2103 90 10 Curry paste
19. 2103 90 30 Mayonnaise and salad dressings
20. 2103 90 40 Mixed condiments and mixed seasoning
| 1785
174. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-
11-2017, before it was read as, “All kinds of food mixes including instant
food mixes, soft drink concentrates, Sharbat, Betel nut product known as
“Supari”, Sterilized or pasteurized millstone, ready to eat packaged food
and milk containing edible nuts with sugar or other ingredients, 78[Diabetic
foods, Custard powder; [other than batters including idli/dosa batter,
Namkeens], bhujia, mixture, chabena and similar edible 115[preparations in
ready for consumption form, khakhra]]”
s
l
27. 2503 00 10 Sulphur recovered as by-product in refining of
na
crude oil
15-11-2017, before it was read as, “Other slag and ash, including seaweed
io
ash (kelp); ash and residues from the incineration of municipal waste”
ss
15-11-2017, before it was read as, “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
fe
petroleum oils or of oils obtained from bituminous minerals, these oils

being the basic constituents of the preparations; waste oils; [other than
Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST]”
ro

15-11-2017, before it was read as, “Prepared pigments, prepared opacifiers,
P
prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres,

and other similar preparations of a kind used in ceramic, enamelling or
glass industry”
T

S
15-11-2017, before it was read as, Poster colour]

G

55. 3215 Printing ink, writing or drawing ink and other
inks, whether or not concentrated or solid
31
[(other than Fountain pen ink and Ball pen
ink)]
1786 |
58. 3304 20 00 Kajal pencil sticks

59. 3305 9011, Hair oil
3305 90 19
60. 3306 10 20 Dentifices - Toothpaste
s
l
na
61. 3401 [except Soap; organic surface-active products and
340130] preparations for use as soap, in the form of bars,
cakes, moulded pieces or shapes, whether or not
io
containing soap
ss
15-11-2017, before it was read as, “PVC Belt Conveyor, 79[Plastic Tarpaulin,
Medical grade sterile disposable gloves, Plastic raincoats]”
fe

80
[123A 4016 Rice rubber rolls for paddy de-husking machine]
ro

15-11-2017, before it was read as, “School satchels and bags other than of
P
leather or composition leather”

T
125. 4202 12 10 Toilet cases

S
126. 4202 22 10 Hand bags and shopping bags, of artificial plastic

G
material
127. 4202 22 20 Hand bags and shopping bags, of cotton
128. 4202 22 30 Hand bags and shopping bags, of jute
129. 4202 22 40 Vanity bags
130. 4202 29 10 Handbags of other materials excluding wicker
work or basket work
| 1787

15-11-2017, before it was read as,” 32[Artificial fur other than articles
thereof]”
15-11-2017, before it was read as, “Hats and other headgear, knitted or
crocheted, or made up from lace, felt or other textile fabric, in the piece (but
not in strips), whether or not lined or trimmed; hair-nets of any material,
whether or not lined or trimmed”
s
l
[177A 6802
105
All goods other than:-
na
(i) all goods of marble and granite;
(ii) Statues, statuettes, pedestals; high or low
reliefs, crosses, figures of animals, bowls, vases,
io
cups, cachou boxes,
writing sets, ashtrays, paper weights, artificial
ss
fruit and foliage, etc.; other ornamental goods
essentially of stone.]
fe
15-11-2017, before it was read as, “Pre cast Concrete Pipes”

ro
15-11-2017, before it was read as, “Salt Glazed Stone Ware Pipes”
P
15-11-2017, before it was read as, “LPG stoves”

15-11-2017, before it was read as, “Other cast articles of iron or steel; such
T
as Grinding balls and similar articles for mills, Rudders for ships or boats,
S
Drain covers, Plates and frames for sewage water or similar system”
G
15-11-2017, before it was read as, “Other articles of iron and steel, forged or
stamped, but not further worked; such as Grinding balls and similar articles
for mills, articles for automobiles and Earth moving implements, articles of
iron or steel Wire, Tyre bead wire rings intended for use in the manufacture
of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners
for machinery belts, Brain covers, plates, and frames for sewages, water
or similar system, Enamelled iron ware (excluding utensil & sign board),
Manufactures of stainless steel (excluding utensils), Articles of clad metal”
1788 |

253. 7419 91 00 Metal castings
15-11-2017, before it was read as, “Aluminium alloys; such as Ingots, Billets,
Wire-bars, Wire-rods”
s
271. 7610 [Except Aluminium structures (excluding prefabricated
7610 10 00] buildings of heading 94.06 and doors, windows
l
na
and their frames and thresholds for doors under
7610 10 00) and parts of structures (for example,
bridges and bridge-sections, towers, lattice
masts, roofs, roofing frameworks, balustrades,
io
pillars and columns); aluminium plates. rods,
profiles, tubes and the like, prepared for use in
ss
structures
15-11-2017, before it was read as, “Stranded wires and cables”
fe

ro
105
[303A 8305 Fittings for loose-leaf binders or files, letter
clips, letter corners, paper clips, indexing tags
P
and similar office articles, of base metal; staples

in strips (for example, for offices, upholstery,
packaging), of base metal.]
T

S
15-11-2017, before it was read as, “Turbo-jets, turbo-propellers and other

gas turbines - turbo-jets”
G

320. 8419 20 Medical, surgical or laboratory sterilisers
15-11-2017, before it was read as, “Weighing machinery (excluding
balances of a sensitivity of 5 centigrams or better), including weight
| 1789
operated counting or checking machines; weighing machine weights of all

kinds [other than electric or electronic weighing machinery]”
15-11-2017, before it was read as, “Mechanical appliances (whether or not
hand-operated) for projecting, dispersing or spraying liquids or powders;
spray guns and similar appliances; steam or sand blasting machines and
similar jet projecting machines [87[other than fire extinguishers, whether
or not charged and Nozzles for drip irrigation equipment or nozzles for
sprinklers]]”
s
l
15-11-2017, before it was read as, “Printing machinery used for printing by
na
means of plates, cylinders and other printing components of heading 84.42;
Printers [other than machines which perform two or more of the functions
of printing, copying or facsimile transmission] capable of connecting to an
io
automatic data processing machine or to a network printers [other than
copying machines, facsimile machines]; parts and accessories thereof
[other than ink cartridges with or without print head assembly and ink
ss
spray nozzle]”
15-11-2017, before it was read as, “Perforating or stapling machines
fe
(staplers), pencil sharpening machines”

ro
15-11-2017, before it was read as, “Machines and mechanical appliances

having individual functions, not specified or included elsewhere in this
Chapter [other than Passenger boarding bridges of a kind used in airports
P
(8479 71 00) and other (8479 79 00)]”

T
15-11-2017, before it was read as, “Plain shaft bearings]”

S
15-11-2017, before it was read as, “Transformers Industrial Electronics;

G
Electrical Transformer; Static Convertors (UPS)”

15-11-2017, before it was read as, “Telephone sets; other apparatus for
the transmission or reception of voice, images or other data, including
apparatus for communication in a wired or wireless network (such as a local
or wide area network), other than transmission or reception apparatus of
heading 8443, 8525, 8527 or 8528”
1790 |

15-11-2017, before it was read as, “Microphones and stands therefor;
loudspeakers, whether or not mounted in their enclosures [other than single
loudspeakers, mounted in their enclosures]; headphones and earphones,
whether or not combined with a microphone, and sets consisting of a
microphone and one or more loudspeakers;”
15-11-2017, before it was read as, “Closed-circuit television (CCTV)”
s
15-11-2017, before it was read as, “Electrical Filaments or discharge lamps”
l
na
15-11-2017, before it was read as, “Winding Wires; Coaxial cables;
36[Optical Fibre Cable]”
io
15-11-2017, before it was read as, “Carbon electrodes”
ss
410. 9003 Frames and mountings for spectacles, goggles or the
like, and parts thereof
fe

15-11-2017, before it was read as, “Spectacles [other than corrective];
ro
5[***]”
15-11-2017, before it was read as, “Balances of a sensitivity of 5 cg or better,
P
with or without weights [other than electric or electronic balances]”

T
15-11-2017, before it was read as, “Other clock parts”

S

15-11-2017, before it was read as, “Complete clock movements,
G
unassembled or partly assembled (movement sets); incomplete clock

movements, assembled; rough clock movements”
15-11-2017, before it was read as, “Clock cases, and parts thereof”
15-11-2017, before it was read as, “Bamboo furniture”
| 1791

15-11-2017, before it was read as, “ 89[Coir mattresses, cotton pillows and
mattresses]”
15-11-2017, before it was read as, “Swimming pools and padding pools”
15-11-2017, before it was read as, “Kitchen gas lighters]”
s
2. 1704 Chewing gum / bubble gum and white chocolate,
l
not containing cocoa
na
3. 1804 Cocoa butter, fat and oil
4. 1805 Cocoa powder, not containing added sugar or
io
sweetening matter
5. 1806 Chocolates and other food preparations
containing cocoa
ss
6. 1901 90 Malt extract; food preparations of flour, groats,
[other than meal, starch or malt extract, not containing
fe
1901 10, cocoa or containing less than 40% by weight

1901 20 00] of cocoa calculated on a totally defatted basis,
not elsewhere specified or included; food
ro
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
P
basis not elsewhere specified or included [other

than preparations for infants or young children,
T
put up for retail sale and mixes and doughs for

the preparation of bakers’ wares of heading
S
1905]
7. 1905 32 Waffles and wafers coated with chocolate or
G
containing chocolate
8. 2101 11, Extracts, essences and concentrates of coffee,
2101 12 00 and preparations with a basis of these extracts,
essences or concentrates or with a basis of coffee
1792 |
9. 2106 Food preparations not elsewhere specified or

included i.e. Protein concentrates and textured
protein substances, Sugar-syrups containing
added flavouring or colouring matter, not
elsewhere specified or included; lactose syrup;
glucose syrup and malto dextrine syrup,
Compound preparations for making non-
alcoholic beverages, Food flavouring material,
Churna for pan 91[***]
s
11. [2202
15
99 Other non-alcoholic beverages
l
90]
na
16. 2515 12 20, Marble and travertine, other than blocks
2515 12 90
17. 2516 12 00 Granite, other than blocks
19.
23.
2710
3213
io
Avgas
Artists’, students’ or signboard painters’ colours,
ss
modifying tints, amusement colours and the
like, in tablets, tubes, jars, bottles, 125[pans or
in similar forms or packings [other than poster
fe
colour]]
25. 3303 Perfumes and toilet waters
ro
26. 3304 Beauty or make-up preparations and

preparations for the care of the skin (other than
medicaments), including sunscreen or sun tan
P
preparations; manicure or pedicure preparations

[other than kajal, Kumkum, Bindi, Sindur, Alta]
T
27. 3305 [other All goods, i.e. preparations for use on the hair
than 3305 such as Shampoos; Preparations for permanent
S
9011, 3305 waving or straightening; Hair lacquers;

90 19] Brilliantines (spirituous); Hair cream, Hair dyes
G
(natural, herbal or synthetic) [other than Hair

oil]
28. 3306 [other Preparations for oral or dental hygiene, including
than 3306 10 and powders; yarn used to clean between the
10, 3306 10 teeth (dental floss), in individual retail packages
20] [other than dentifrices in powder or paste from
(tooth powder or toothpaste)]
| 1793
29. 3307 Pre-shave, shaving or after-shave preparations,

personal deodorants, bath preparations,
depilatories and other perfumery, cosmetic or
toilet preparations, not elsewhere specified
or included; prepared room deodorisers,
whether or not perfumed or having disinfectant
properties; such as Pre-shave, shaving or after-
shave Preparations, Shaving cream, Personal
deodorants and antiperspirants
s
30. 3401 30 Organic surface-active products and preparations
l
for washing the skin, in the form of liquid or
na
cream and put up for retail sale, whether or
not containing soap; paper, wadding, felt and
nonwovens, impregnated, coated or covered
io
with soap or detergent
31. 3402 Organic surface-active agents (other than
soap); surface-active preparations, washing
ss
preparations (including auxiliary washing
preparations) and cleaning preparations,
whether or not containing soap, other than those
fe
of heading 3401
32. 3403 Lubricating preparations (including cutting-oil
ro
preparations, bolt or nut release preparations,

anti-rust or anti-corrosion preparations and
mould release preparations, based on lubricants)
P
and preparations of a kind used for the oil or

grease treatment of textile materials, leather,
T
furskins or other materials, but excluding

preparations containing, as basic constituents,
S
70% or more by weight of petroleum oils or of

oils obtained from bituminous minerals
G
33. 3405 Polishes and creams, for footwear, furniture,

floors, coachwork, glass or metal, scouring
pastes and powders and similar preparations
(whether or not in the form of paper, wadding,
felt, nonwovens, cellular plastics or cellular
rubber, impregnated, coated or covered with
such preparations), excluding waxes of heading
3404
1794 |
35. 3602 Prepared explosives, other than propellant

powders; such as Industrial explosives
36. 3604 Fireworks, signalling flares, rain rockets, fog
signals and other pyrotechnic articles
37. 3606 Ferro-cerium and other pyrophoric alloys in
all forms; articles of combustible materials as
specified in Note 2 to this Chapter; such as liquid
or liquefied-gas fuels in containers of a kind used
for filling or refilling cigarette or similar lighters
s
38. 3811 Anti-knock preparations, oxidation inhibitors,
l
gum inhibitors, viscosity improvers, anti-
na
corrosive preparations and other prepared
additives, for mineral oils (including gasoline) or
for other liquids used for the same purposes as
io
mineral oils
39. 3813 Preparations and charges for fire-extinguishers;
ss
charged fireextinguishing grenades
40. 3814 Organic composite solvents and thinners, not
elsewhere specified or included; prepared paint
fe
or varnish removers
41. 3819 Hydraulic brake fluids and other prepared liquids
ro
for hydraulic transmission, not containing or

containing less than 70% by weight of petroleum
oils or oils obtained from bituminous minerals
P
42. 3820 Anti-freezing preparations and prepared de-

icing fluids
T
43. 3918 Floor coverings of plastics, whether or not self-

adhesive, in rolls or in form of tiles; wall or
S
ceiling coverings of plastics

44. 3922 Baths, shower baths, sinks, wash basins, bidets,
G
lavatory pans, seats and covers, flushing cisterns

and similar sanitary ware of plastics
45. 3926 [other Other articles of plastics and articles of other
than 3926 40 materials of headings 3901 to 3914 [other than
11, 3926 90 bangles of plastic, PVC Belt Conveyor, plastic
10] beads and 92[plastic tarpaulins, medical grade
sterile disposable gloves, plastic raincoats]]
| 1795
227A. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f.

15-11-2017, before it was read as, “and Rear Tractor tyres”
48. 4013 Inner tubes of rubber [other than of a kind
used on/in bicycles, cyclerickshaws and three
wheeled powered cycle rickshaws; and Rear
Tractor tyre tubes]
49. 4016 [other Other articles of vulcanised rubber other than
s
than 4016 92 hard rubber (93[other than erasers, rubber
l
00] bands, rice rubber rolls for paddy de-husking
na
machine])
50. 4017 Hard rubber (for example ebonite) in all forms,
127
[other than waste and scrap]; articles of hard
51. 4201
io
rubber
Saddlery and harness for any animal (including
ss
traces, leads, knee pads, muzzles, saddle cloths,
saddle bags, dog coats and the like), of any
material
fe
52. 4202 Trunks, suit-cases, vanity-cases, executive-

cases, brief-cases, school satchels, spectacle
ro
cases, binocular cases, camera cases, musical

instrument cases, gun cases, holsters and
similar containers; travellingbags, insulated
P
food or beverages bags, toilet bags, rucksacks,

handbags, shopping bags, wallets, purses,
map-cases, cigarette-cases, to-bacco- pouches,
T
tool bags, sports bags, bottle-cases, jewellery

S
boxes, powder-boxes, cutlery cases and similar

containers, of leather, of sheeting of plastics,
G
of textile materials, of vulcanised fibre or

of paperboard, or wholly or mainly covered
with such materials or with paper [other than
School satchels and bags other than of leather
or composition leather, Toilet cases, Hand bags
and shopping bags, of artificial plastic material,
of cotton, or of jute, Vanity bags, Handbags of
other materials excluding wicker work or basket
work]
1796 |
53. 4203 Articles of apparel and clothing accessories, of

leather or of composition leather
54. 4205 Other articles of leather or of composition
leather
55. 4206 Articles of gut (other than silk-worm gut), of
goldbeater’s skin, of bladders or of tendons
56. 4303 Articles of apparel, clothing accessories and
other articles of furskin
s
57. 4304 Articles of artificial fur
58. 4410 Particle board, Oriented Strand Board (OSB)
l
na
and similar board (for example, wafer board) of
wood or other ligneous materials, whether or
not agglomerated with resins or other organic
binding substances, other than specified boards
59. 4411
io
Fibre board of wood or other ligneous materials,
whether or not bonded with resins or other
ss
organic substances, other than specified boards
60. 4412 Plywood, veneered panels and similar laminated
wood
fe
61. 4413 Densified wood, in blocks, plates, strips, or

profile shapes
ro
62. 4414 Wooden frames for paintings, photographs,

mirrors or similar objects
P
63. 4418 Builders’ joinery and carpentry of wood,

including cellular wood panels, assembled
flooring panels, shingles and shakes
T
64. 4421 Wood paving blocks, articles of densified wood

S
not elsewhere included or specified, Parts of

domestic decorative articles used as tableware
G
and kitchenware
65. 4814 Wall paper and similar wall coverings; window
transparencies of paper
66. 6702 Artificial flowers, foliage and fruit and parts
thereof; articles made of artificial flowers, foliage
or fruit
| 1797
67. 6703 Wool or other animal hair or other textile

materials, prepared for use in making wigs or
the like
68. 6704 Wigs, false beards, eyebrows and eyelashes,
switches and the like, of human or animal hair
or of textile materials; articles of human hair not
elsewhere specified or included
69. 6801 Setts, curbstones and flagstones, of natural stone
(except slate)
s
70. 6802 [All goods of marble or granite [other than
128
l
Statues, statuettes, pedestals; high or low reliefs,
na
crosses, figures of animals, bowls, vases, cups,
cachou boxes, writing sets, ashtrays, paper
weights, artificial fruit and foliage, etc.; other
io
ornamental goods essentially of stone]]
71. 6803 Worked slate and articles of slate or of
ss
agglomerated slate
72. 6807 Articles of asphalt or of similar material (for
example, petroleum bitumen or coal tar pitch)
fe
73. 6808 Panels, boards, tiles, blocks and similar articles

of vegetable fibre, of straw or of shavings, chips,
ro
particles, sawdust or other waste, of wood,

agglomerated with cement, plaster or other
mineral binders
P
74. 6809 Articles of plaster or of compositions based on

plaster; such as Boards, sheets, panels, tiles and
T
similar articles, not ornamented

75. 6810 Articles of cement, of concrete or of artificial
S
stone, whether or not reinforced; such as Tiles,

flagstones, bricks and similar articles, Building
G
blocks and bricks, Cement bricks, Prefabricated

structural components for Building or
civil engineering, Prefabricated structural
components for building or civil engineering
1798 |
76. 6812 Fabricated asbestos fibres; mixtures with a

basis of asbestos or with a basis of asbestos and
magnesium carbonate; articles of such mixtures
or of asbestos (for example, thread, woven fabric,
clothing, headgear, footwear, gaskets), whether
or not reinforced, other than goods of heading
6811 or 6813
77. 6813 Friction material and articles thereof (for
example, sheets, rolls, strips, segments, discs,
s
washers, pads), not mounted, for brakes, for
l
clutches or the like, with a basis of asbestos, of
na
other mineral substances or of cellulose, whether
or not combined with textiles or other materials
78. 6814 Worked mica and articles of mica, including
io
agglomerated or reconstituted mica, whether or
not on a support of paper, paperboard or other
materials
ss
79. 6815 Articles of stone or of other mineral substances
(including carbon fibres, articles of carbon fibres
fe
and articles of peat), not elsewhere specified or

included
80. 6901 Blocks, tiles and other ceramic goods of siliceous
ro
fossil meals (for example, kieselguhr, tripolite or

diatomite) or of similar siliceous earths
P
81. 6904 Ceramic flooring blocks, support or filler tiles

and the like
82. 6905 Chimney-pots, cowls, chimney liners,
T
architectural ornaments and other ceramic

S
constructional goods
83. 6906 Ceramic pipes, conduits, guttering and pipe
G
fittings
84. 6907 Ceramic flags and paving, hearth or wall tiles;
ceramic mosaic cubes and the like, whether or
not on a backing; finishing ceramics
85. 6909 Ceramic wares for laboratory, chemical or other
technical uses; ceramic troughs, tubs and similar
receptacles of a kind used in agriculture 95[***]
| 1799
86. 6910 Ceramic sinks, wash basins, wash basin pedestals,

baths, bidets, water closet pans, flushing cisterns,
urinals and similar sanitary fixtures
88. 6914 Other ceramic articles
89. 7003 Cast glass and rolled glass, in sheets or profiles,
whether or not having an absorbent, reflecting or
non-reflecting layer, but not otherwise worked
90. 7004 Drawn glass and blown glass, in sheets, whether
s
or not having an absorbent, reflecting or non-
reflecting layer, but not otherwise worked
l
91. 7005 Float glass and surface ground or polished glass,
na
in sheets, whether or not having an absorbent,
reflecting or non-reflecting layer, but not
otherwise worked
92. 7006 00 00
io
Glass of heading 70.03, 70.04 or 70.05, bent,
edge-worked, engraved, drilled, enamelled or
ss
otherwise worked, but not framed or fitted with
other materials
93. 7007 Safety glass, consisting of toughened (tempered)
fe
or laminated glass
94. 7008 Multiple-walled insulating units of glass
ro
95. 7009 Glass mirrors, whether or not framed, including

rear-view mirrors
96. 7011 Glass envelopes (including bulbs and tubes),
P
open, and glass parts thereof, without fittings,

for electric lamps, cathode-ray tubes or the like
T
97. 7014 Signalling glassware and optical elements of

glass (other than those of heading 7015), not
S
optically worked
G
98. 7016 Paving blocks, slabs, bricks, squares, tiles and

other articles of pressed or moulded glass,
whether or not wired, of a kind used for building
or construction purposes; glass cubes and other
glass smallwares, whether or not on a backing,
for mosaics or similar decorative purposes;
leaded lights and the like; multi-cellular or foam
glass in blocks, panels, plates, shells or similar
forms
1800 |
99. 7020 Other articles of glass [other than Globes for

lamps and lanterns, Founts for kerosene wick
lamps, Glass chimneys for lamps and lanterns]
100. 7321 Stoves [other than kerosene stove and LPG
stoves], ranges, grates, cookers (including those
with subsidiary boilers for central heating),
barbecues, braziers, gas-rings, plate warmers
and similar non-electric domestic appliances,
and parts thereof, of iron or steel
s
101. 7322 Radiators for central heating, not electrically
l
heated, and parts thereof, of iron or steel; air
na
heaters and hot air distributors (including
distributors which can also distribute fresh
or conditioned air), not electrically heated,
io
incorporating a motor-driven fan or blower, and
parts thereof, of iron or steel
ss
102. 7324 Sanitary ware and parts thereof of iron and steel
103. 7418 All goods other than utensils i.e. sanitary ware
and parts thereof of copper
fe
104. 7419 Other articles of copper [including chain and

parts thereof under 7419 10 and other articles
under 7419 99] but not including metal castings
ro
under 7419 91 00
105. 7610 10 00 Doors, windows and their frames and thresholds
P
for doors
106. 7615 All goods other than utensils i.e. sanitary ware
T
and parts thereof

107. 8212 Razors and razor blades (including razor blade
S
blanks in strips)
108. 8214 Other articles of cutlery (for example, hair
G
clippers, butchers’ or kitchen cleavers, choppers

and mincing knives,); manicure or pedicure sets
and instruments (including nail files) [other
than paper knives, pencil sharpeners and blades
thereof]
| 1801
109. 8302 Base metal mountings, fittings and similar

articles suitable for furniture, doors, staircases,
windows, blinds, coachwork, saddlery, trunks,
chests, caskets or the like; base metal hat-racks,
hat-pegs, brackets and similar fixtures; castors
with mountings of base metal; automatic door
closers of base metal
110. 8303 Armoured or reinforced safes, strong-boxes and
doors and safe deposit lockers for strong-rooms,
s
cash or deed boxes and the like, of base metal
l
111. 8304 Filing cabinets, card-index cabinets, paper trays,
na
paper rests, pen trays, office-stamp stands and
similar office or desk equipment, of base metal,
other than office furniture of heading 9403
io
113. 8310 Sign-plates, name-plates, address-plates and
similar plates, numbers, letters and other
ss
symbols, of base metal, excluding those of
heading 9405
fe
15-11-2017, before it was read as, “Spark-ignition reciprocating or rotary

internal combustion piston engine”
ro
2017, before it was read as, “concrete pumps [8413 40 00], other rotary
positive displacement pumps [8413 60], [other than hand pumps falling
P
under tariff item 8413 11 10]”

T
118. 8414 Air or vacuum pumps, air or other gas

S
compressors and fans; ventilating or recycling

hoods incorporating a fan, whether or not fitted
G
with filters
1802 |
121. 8419 Storage water heaters, non-electric [8419 19]

(other than solar water heater and system),
Pressure vessels, reactors, columns or towers
or chemical storage tanks [8419 89 10], Glass
lined equipment [8419 89 20], Auto claves
other than for cooking or heating food, not
elsewhere specified or included [8419 89 30],
Cooling towers and similar plants for direct
cooling (without a separating wall) by means of
s
recirculated water [8419 89 40], Plant growth
chambers and rooms and tissue culture chambers
l
na
and rooms having temperature, humidity or
light control [8419 89 60], Apparatus for rapid
heating of semiconductor devices , apparatus
for chemical or physical vapour deposition on
io
semiconductor wafers; apparatus for chemical
vapour deposition on LCD substratus [8419 89
ss
70]; parts [8419 90]
123. 8423 Electric or electronic weighing machinery
(excluding balances of a sensitivity of 5
fe
centigrams or better), including weight operated

counting or checking machines; weighing
ro
machine weights of all kinds

124. 8424 Fire extinguishers
125. 8427 Fork-lift trucks; other works trucks fitted with
P
lifting or handling equipment

126. 8428 Other lifting, handling, loading or unloading
T
machinery (for example, lifts, escalators,

conveyors, teleferics)
S
127. 8429 Self-propelled bulldozers, angledozers,

G
graders, levellers, scrapers, mechanical shovels,

excavators, shovel loaders, tamping machines
and road rollers
128. 8430 Other moving, grading, levelling, scraping,
excavating, tamping, compacting, extracting or
boring machinery, for earth, minerals or ores;
pile-drivers and pile-extractors; snow-ploughs
and snow-blowers
| 1803
129. 8443 Printers which perform two or more of the

functions of printing, copying or facsimile
transmission, capable of connecting to an
automatic data processing machine or to a
network printers; copying machines, facsimile
machines; ink cartridges with or without print
head assembly and ink spray nozzle
131. 8472 Other office machines (for example, hectograph
or stencil duplicating machines, addressing ma-
s
chines, automatic banknote dispensers, coin
l
sorting machines, coin counting or wrapping
na
machines [other than Braille typewriters, elec-
tric or non-electric, Perforating or stapling ma-
chines (staplers), pencil sharpening machines]
io
132. 8476 Automatic goods-vending machines (for
example, postage stamps, cigarette, food or
beverage machines), including money changing
ss
machines
133. 8478 Machinery for preparing or making up tobacco,
fe
not specified or included elsewhere in this

chapter
134. 8479 Passenger boarding bridges of a kind used in
ro
airports [8479 71 00] and other [8479 79 00]

P
15-11-2017, before it was read as, “Transmission shafts (including cam

shafts and crank shafts) and cranks; bearing housings 130[***] gears
and gearing; ball or roller screws; gear boxes and other speed changers,
T
including torque converters; flywheels and pulleys, including pulley blocks;

clutches and shaft couplings (including universal joints)”
S

G

136. 8484 Gaskets and similar joints of metal sheeting
combined with other material or of two or more
layers of metal; sets or assortments of gaskets
and similar joints, dissimilar in composition, put
up in pouches, envelopes or similar packings;
mechanical seals
1804 |
137. 8504 Static converters (for example, rectifiers) and

inductors [other than Transformers Industrial
Electronics; Electrical Transformer; Static
Convertors (UPS)]
138. 8506 Primary cells and primary batteries
144. 8512 Electrical lighting or signalling equipment
s
(excluding articles of heading 8539), windscreen
wipers, defrosters and demisters, of a kind used
l
na
for cycles or motor vehicles
145. 8513 Portable electric lamps designed to function by
their own source of energy (for example, dry
batteries, accumulators, magnetos), other than
147. 8517 io
lighting equipment of heading 8512
ISDN System [8517 69 10], ISDN Terminal
ss
Adaptor [8517 69 20], X 25 Pads [8517 69 40]
148. 8518 Single loudspeakers, mounted in their enclosures
[8518 21 00], Audiofrequency electric amplifiers
fe
[8518 40 00], Electric sound amplifier sets [8518

50 00], Parts [8518 90 00]
ro
149. 8519 Sound recording or reproducing apparatus

150. 8522 Parts and accessories suitable for use solely or
P
principally with the apparatus of headings 8519

or 8521
T
15-11-2017, before it was read as, “Transmission apparatus for radio-

broadcasting or television, whether or not incorporating reception
S
apparatus or sound recording or reproducing apparatus; television

G
cameras, digital cameras and video cameras recorders [other than CCTV]”
152. 8526 Radar apparatus, radio navigational aid
apparatus and radio remote control apparatus
| 1805
153. 8527 Reception apparatus for radio-broadcasting,

whether or not combined, in the same housing,
with sound recording or reproducing apparatus
or a clock
155. 8529 Parts suitable for use solely or principally with
the apparatus of headings 8525 to 8528
s
156. 8530 Electrical signalling, safety or traffic control
equipment for railways, tramways, roads, inland
l
na
waterways, parking facilities, port installations
or airfields (other than those of heading 8608)
157. 8531 Electric sound or visual signalling apparatus (for
example, bells, sirens, indicator panels, burglar
io
or fire alarms), other than those of heading 8512
or 8530
ss
158. 8536 Electrical apparatus for switching or protecting
electrical circuits, or for making connections to
or in electrical circuits (for example, switches,
fe
relays, fuses, surge suppressors, plugs, sockets,

lamp-holders, and other connectors, junction
ro
boxes), for a voltage not exceeding 1,000 volts :

connectors for 38[optical fibres, optical fibre bun-
dles or cables]
P
159. 8537 Boards, panels, consoles, desks, cabinets and

other bases, equipped with two or more appara-
T
tus of heading 8535 or 8536, for electric control

or the distribution of electricity, including those
S
incorporating instruments or apparatus of chap-

ter 90, and numerical control apparatus, other
G
than switching apparatus of heading 8517

160. 8539 Sealed beam lamp units and ultra-violet or
infra-red lamps; arc lamps [other than Electric
filament or discharge lamps and LED lamps]
1806 |
161. 8544 Insulated (including enamelled or anodised) wire,

cable and other insulated electric conductors,
whether or not fitted with connectors [other
than Winding Wires; Coaxial cables; 39[Optical
Fibre Cables]]
162. 8545 Brushes [8545 20 00] and goods under 8545
(including arc lamp carbon and battery carbon)
163. 8547 Insulating fittings for electrical machines,
appliances or equipment, being fittings wholly
s
of insulating material apart from any minor
l
components of metal (for example, threaded
na
sockets) incorporated during moulding solely
for the purposes of assembly, other than
insulators of heading 8546; electrical conduit
io
tubing and joints therefor, of base metal lined
with insulating material
ss
172. 8710 Tanks and other armoured fighting vehicles,
motorised, whether or not fitted with weapons,
and parts of such vehicles
fe
178. 9004 Goggles

179. 9005 Binoculars, monoculars, other optical telescopes,
and mountings therefor; other astronomical
ro
instruments and mountings therefor, but not

including instruments for radio-astronomy
P
180. 9006 Photographic (other than cinematographic)

cameras; photographic flashlight apparatus
and flashbulbs other than discharge lamps of
T
heading 8539
S
181. 9007 Cinematographic cameras and projectors,

whether or not incorporating sound recording
G
or reproducing apparatus
182. 9008 Image projectors, other than cinematographic;
photographic (other than cinematographic)
enlargers and reducers
| 1807
183. 9010 Apparatus and equipment for photographic

(including cinematographic) laboratories, not
specified or included elsewhere in this Chapter;
negatoscopes; projection screens
184. 9011 Compound optical microscopes, including those
for photomicrography cinephotomicrography or
microprojection
185. 9012 Microscopes other than optical microscopes;
diffraction apparatus
s
186. 9013 Liquid crystal devices not constituting articles
l
provided for more specifically in other headings;
na
lasers, other than laser diodes; other optical
appliances and instruments, not specified or
included elsewhere in this Chapter
187. 9014
io
Direction finding compasses; other navigational
instruments and appliances
ss
188. 9015 Surveying (including photogrammetrical
surveying), hydrographic, oceanographic,
hydrological, meteorological or geophysical
fe
instruments and appliances, excluding

compasses; rangefinders
ro
189. 9016 Electric or electronic balances of a sensitivity of

5 cg or better, with or without weights
190. 9022 Apparatus based on the use of X-rays or of
P
alpha, beta or gamma radiations, for \ including

radiography or radiotherapy apparatus, X-ray
T
tubes and other X-ray generators, high tension

generators, control panels and desks, screens,
S
examinations or treatment tables, chairs and the

light
G
191. 9023 Instruments, apparatus and models, designed

for demonstrational purposes (for example, in
education or exhibitions), unsuitable for other
uses
1808 |
192. 9101 Wrist-watches, pocket-watches and other

watches, including stopwatches, with case of
precious metal or of metal clad with precious
metal
193. 9102 Wrist-watches, pocket-watches and other
watches, including stop watches, other than
those of heading 9101
194. 9104 Instrument panel clocks and clocks of a similar
type for vehicles, aircraft, spacecraft or vessels
s
195. 9106 Time of day recording apparatus and apparatus
l
for measuring, recording or otherwise indicating
na
intervals of time, with clock or watch movement
or with synchronous motor (for example, time
registers, time-recorders)
196. 9107
io
Time switches with clock or watch movement or
with synchronous motor
ss
197. 9108 Watch movements, complete and assembled
198. 9110 Complete watch movements, unassembled or
partly assembled (movement sets); incomplete
fe
watch movements, assembled; rough watch

movements
ro
199. 9111 Watch cases and parts thereof

200. 9112 Cases for other than clocks, and parts thereof
201. 9113 Watch straps, watch bands and watch bracelets,
P
and parts thereof

202. 9114 Other watch parts
T
203. 9201 Pianos, including automatic pianos; harpsi-

S
chords and other keyboard stringed instruments

204. 9202 Other string musical instruments (for example,
G
guitars, violins, harps)

205. 9205 Wind musical instruments (for example,
keyboard pipe organs, accordions, clarinets,
trumpets, bagpipes), other than fairground
organs and mechanical street organs
206. 9206 00 00 Percussion musical instruments (for example,
drums, xylophones, cymbols, castanets, maracas)
| 1809
207. 9207 Musical instruments, the sound of which is

produced, or must be amplified, electrically (for
example, organs, guitars, accordions)
208. 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
s
209. 9209 Parts (for example, mechanisms for musical
l
boxes) and accessories (for example, cards, discs
na
and rolls for mechanical instruments) of musical
instruments; metronomes, tuning forks and
pitch pipes of all kinds
io
211. 9401 Seats (other than those of heading 9402),
whether or not convertible into beds, and parts
ss
thereof
212. 9403 Other furniture [other than bamboo furniture]
and parts thereof
fe
213. 9404 Mattress supports; articles of bedding and similar

furnishing (for example, mattresses, quilts,
eiderdowns, cushions, pouffes and pillows) fitted
ro
with springs or stuffed or internally fitted with

any material or of cellular rubber or plastics,
P
whether or not covered

214. 9405 Lamps and lighting fittings including search-
lights and spotlights and parts thereof, not else-
T
where specified or included; illuminated signs,

S
illuminated name-plates and the like, having a

permanently fixed light source, and parts thereof
G
not elsewhere specified or included

216. 9505 Festive, carnival or other entertainment articles, including
conjuring tricks and novelty jokes
217. 9506 Articles and equipment for general physical exercise,
gymnastics, athletics
1810 |
218. 9508 Roundabouts, swings, shooting galleries and other

fairground amusements; [other than travelling circuses
and travelling menageries]
220. 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
s
221. 9611 Date, sealing or numbering stamps, and the like (including
l
devices for printing or embossing labels), designed for
na
operating in the hand; handoperated composing sticks and
hand printing sets incorporating such composing sticks
222. 9613 Cigarette lighters and other lighters, whether or not
io
mechanical or electrical, and parts thereof 99[[other than
flints, wicks or Kitchen gas lighters]]
ss
225. 9617 Vacuum flasks and other vacuum vessels, complete with
cases; parts thereof other than glass inners
226. 9618 Tailors’ dummies and other lay figures; automata and other
fe
animated displays, used for shop window dressing

ro
15-11-2017, before it was read as, “-”

15-11-2017, before it was read as, “of metal clad with precious metal”
P

T
“(b) The phrase “registered brand name” means,-

S
(A) a brand registered as on the 15th May 2017 under the Trade Marks
Act, 1999. irrespective of whether or not the brand is subsequently
G
deregistered;
(B) a brand registered as on the 15th May2017 under the Copyright Act,
1957(14 of 1957;
(C) a brand registered as on the 15th May2017 under any law for the
time being in force in any other country.]”
242. Inserted vide Notification No. 6/2018 Dated 25-01-2018
243. Omitted vide Notification No. 6/2018 Dated 25-01-2018 before it was read
as, “to household domestic consumers or”
| 1811
244. Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was
read as, “Grass, leaf or reed or fibre products, including mats, pouches,
wallets”
read as, “Corduroy fabrics”
read as, “6309”
246A Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was
read as, “28”
s
l
read as, “29”
na
read as,
io
66
[99A 4419 Tableware and Kitchenware of wood]
as,
ss
103. 4601 Plaits and similar products of plaiting materials,
whether or not assembled into strips; plaiting
fe
materials, plaits and similar products of plaiting

materials, bound together in parallel strands
or woven, in sheet form, whether or not being
ro
finished articles (for example, mats matting,

screens) of vegetables materials such as of
P
Bamboo, of rattan, of Other Vegetable materials

as,
T
104. 4602 Basketwork, wickerwork and other articles,

S
made directly to shape from plaiting materials

or made up from goods of heading 4601; articles
G
of loofah
read as, “68[Woven pile fabrics and chenille fabrics except Corduroy fabrics,
other than fabrics of heading 5802 or 5806]”
read as, “groundnut sweets and gajak”
1812 |
read as, “Preparations for use on the hair]”
as,
99. 3826 Biodiesel and mixtures thereof, not containing
or containing less than 70% by weight of pe-
troleum oils and oils obtained from bituminous
minerals
s
read as,
l
na
135
[236A 7324 Sanitary ware and parts thereof, of iron and steel]
read as, “205[Mechanical appliances (whether or not hand-operated) for
io
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 and
ss
Nozzles for drip irrigation equipment or nozzles for sprinklers]]”
257. Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it was read
as, “Motor vehicles for the transport of ten or more persons, including the driver”
fe
as,
ro
2. 7102 Diamonds, whether or not worked, but not

mounted or set [100[other than industrial or non-
P
industrial, unworked or simply sawn, cleaved or

bruted, including unsorted diamonds]]
T
259. Substituted vide Notification No. 6/2018 Dated 25-01-2018 before it

was read as, “Precious stones (other than diamonds) and semi-precious
S
stones, whether or not worked or graded but not strung, mounted or set;
ungraded precious stones (other than diamonds) and semi-precious stones,
G
temporarily strung for convenience of transport [other than Unworked or

simply sawn or roughly shaped]”
read as, “Synthetic or reconstructed precious or semi-precious stones,
whether or not worked or graded but not strung, mounted or set; ungraded
synthetic or reconstructed precious or semi-precious stones, temporarily
strung for convenience of transport [other than Unworked or simply sawn
or roughly shaped]”
| 1813
as, “[other than bangles of lac/shellac]”
read as, “Imitation jewellery”
read as, “101[Diamonds, industrial or non-industrial, unworked or simply
sawn, cleaved or bruted, including unsorted diamonds]”
read as, “Precious stones (other than diamonds) and semi-precious stones,
s
unworked or simply sawn or roughly shaped”
l
na
read as, “Synthetic or reconstructed precious or semi-precious stones,
unworked or simply sawn or roughly shaped”
266. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated
26-07-2018 w.e.f. 27-07-2018
io
267. Substituted vide Notification No. 18/2018-Central Tax (Rate) dated
ss
26-07-2018 w.e.f. 27-07-2018 before it was read as
“2515 [Except Ecaussine and other calcareous monumental or
2515 12 10, 2515 building stone; alabaster [other than marble and
fe
12 20, 2515 12 travertine]”

90]
ro
268. Inserted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-
2018 w.e.f. 27-07-2018
P

26-07-2018 w.e.f. 27-07-2018
T
26-07-2018 w.e.f. 27-07-2018

S

G
“245[Corduroy fabrics, velvet fabrics]”

“61 Articles of apparel and clothing accessories, knitted or crocheted,
of sale value not exceeding ` 1000 per piece”
26-07-2018 w.e.f. 27-07-2018 before it was read as “500”
1814 |

26-07-2018 w.e.f. 27-07-2018 before it was read as “Biomass briquettes.”
275. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated
“242
[57B 2809 Fertilizer grade phosphoric acid]”
26-07-2018 w.e.f. 27-07-2018
s
26-07-2018 w.e.f. 27-07-2018
l
na
“147. 5801 251
[Woven pile fabrics and chenille fabrics except
Corduroy fabrics, velvet fabric, other than fabrics
io
of heading 5802 or 5806]”
ss
26-07-2018 w.e.f. 27-07-2018
26-07-2018 w.e.f. 27-07-2018 before it was read as “
fe
75
[195A 8424 Nozzles for drip irrigation equipment or nozzles
for sprinklers]
ro

26-07-2018 w.e.f. 27-07-2018
P

26-07-2018 w.e.f. 27-07-2018
T

S
“9619 Sanitary towels (pads) and tampons, napkins and napkin

liners for babies and similar articles, of any material “
G

26-07-2018 w.e.f. 27-07-2018
26-07-2018 w.e.f. 27-07-2018
26-07-2018 w.e.f. 27-07-2018
| 1815

26-07-2018 w.e.f. 27-07-2018
26-07-2018 w.e.f. 27-07-2018
26-07-2018 w.e.f. 27-07-2018 before it was read as “Other articles of
copper”
26-07-2018 w.e.f. 27-07-2018
s
l
26-07-2018 w.e.f. 27-07-2018 before it was read as “Calendering or other
na
rolling machines, other than for metals or glass, and cylinders therefor”
26-07-2018 w.e.f. 27-07-2018
io
26-07-2018 w.e.f. 27-07-2018
ss
26-07-2018 w.e.f. 27-07-2018
fe
26-07-2018 w.e.f. 27-07-2018

ro
26-07-2018 w.e.f. 27-07-2018

P
26-07-2018 w.e.f. 27-07-2018

26-07-2018 w.e.f. 27-07-2018
T

S

“9607 Slide fasteners and parts thereof”
G

26-07-2018 w.e.f. 27-07-2018
301. Omitted vide Notification No. 18/2018-Central Tax (Rate) dated 26-07-2018
w.e.f. 27-07-2018 before it was read as
1816 |
“20. 3208 Paints and varnishes (including enamels and

lacquers) based on synthetic polymers or
chemically modified natural polymers, dispersed
or dissolved in a non-aqueous medium; solutions
as defined in Note 4 to this Chapter
21. 3209 Paints and varnishes (including enamels and
lacquers) based on synthetic polymers or
chemically modified natural polymers, dispersed
or dissolved in an aqueous medium
s
22. 3210 Other paints and varnishes (including enamels,
l
lacquers and distempers); prepared water
na
pigments of a kind used for finishing leather
24. 3214 Glaziers’ putty, grafting putty, resin cements,
caulking compounds and other mastics; painters’
io
fillings; non- refractory surfacing preparations
for facades, indoor walls, floors, ceilings or the
ss
like”
fe
120. 8418 Refrigerators, freezers and other refrigerating

or freezing equipment, electric or other; heat
ro
pumps other than air conditioning machines of

heading 8415
P

130. 8450 Household or laundry-type washing machines,
T
including machines which both wash and dry

S

26-07-2018 w.e.f. 27-07-2018 before it was read as “Electric accumulators,
G
including separators therefor, whether or not rectangular (including square)”

140. 8508 Vacuum cleaners
| 1817
141. 8509 Electro-mechanical domestic appliances, with

self-contained electric motor, other than vacuum
cleaners of heading 8508 135[other than wet
grinder consisting of stone as a grinder]
142. 8510 Shavers, hair clippers and hair-removing
appliances, with self-contained electric motor
s
146. 8516 Electric instantaneous or storage water
heaters and immersion heaters; electric space
l
na
heating apparatus and soil heating apparatus;
electrothermic hair-dressing apparatus (for
example, hair dryers, hair curlers, curling tong
heaters) and hand dryers; electric smoothing
io
irons; other electro-thermic appliances of a kind
used for domestic purposes; electric heating
ss
resistors, other than those of heading 8545
fe
“[97[other than computer monitors not exceeding 20 inches]] 135[; and set
top box for television]”
ro

P
167. 8705 Special purpose motor vehicles, other than those

principally designed for the transport of persons
or goods (for example, breakdown lorries, crane
T
lorries, fire fighting vehicles, concrete-mixer

S
lorries, road sweeper lorries, spraying lorries,

mobile workshops, mobile radiological unit)
G

1818 |
171. 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
s
175. 8716 Trailers and semi-trailers; other vehicles, not
mechanically propelled; parts thereof [other
l
than Self-loading or self-unloading trailers
na
for agricultural purposes, and Hand propelled
vehicles (e.g. hand carts, rickshaws and the like);
animal drawn vehicles]
io
ss
224. 9616 Scent sprays and similar toilet sprays, and
mounts and heads therefor; powder-puffs and
pads for the application of cosmetics or toilet
fe
preparations
ro
31-12-2018 w.e.f. 01-01-2019

P

“23. 0710 Vegetables (uncooked or cooked by steaming
or boiling in water), frozen 135[put up in unit
T
container and,-
S

G
claim or enforceable right in a court of law is

available [other than those where any actionable
claim or enforceable right in respect of such
brand name has been foregone voluntarily],
subject to the conditions as in the ANNEXURE]
| 1819
24. 0711 Vegetables provisionally preserved (for example,

by sulphur dioxide gas, in brine, in sulphur water
or in other preservative solutions), but unsuitable
in that state for immediate consumption”
31-12-2018 w.e.f. 01-01-2019
315. Re-numbered vide Notification No. 24/2018-Central Tax (Rate) dated
31-12-2018 w.e.f. 01-01-2019 before it was read as “198A”
s
31-12-2018 w.e.f. 01-01-2019
l
na
31-12-2018 w.e.f. 01-01-2019 before it was read as “63 [other than 6309]”
io
31-12-2018 w.e.f. 01-01-2019 before it was read as “63 [other than 6309]”
31-12-2018 w.e.f. 01-01-2019 before it was read as “Footwear having a
ss
retail sale price not exceeding ` 273[1000] per pair, provided that such
retail sale price is indelibly marked or embossed on the footwear itself.”
fe

“135
[225A 6815 Fly ash bricks or fly ash aggregate with 90 percent
ro
or more fly ash content]”

P
31-12-2018 w.e.f. 01-01-2019

T

S
31-12-2018 w.e.f. 01-01-2019

G

31-12-2018 w.e.f. 01-01-2019
102. 4501 Natural cork, raw or simply prepared
1820 |
126. 4904 00 00 Music, printed or in manuscript, whether or not

bound or illustrated
31-12-2018 w.e.f. 01-01-2019
31-12-2018 w.e.f. 01-01-2019 before it was read as “Walking-sticks, seat-
s
sticks,”
l
na
“177. 6815 162
[***] and fly ash blocks ”
io
ss
31-12-2018 w.e.f. 01-01-2019
fe
“142. 4502 Natural cork, debacked or roughly squared, or

in rectangular (including square) blocks, plates,
ro
sheets or strip (including sharp-edged blanks for

corks or stoppers)
143. 4503 Articles of natural cork such as Corks and
P
Stoppers, Shuttlecock cork bottom

144. 4504 Agglomerated cork (with or without a binding
T
substance) and articles of “agglomerated cork

S

G
“209[Crank shaft for sewing machine, bearing housings; plain shaft

bearings; gears and gearing; ball or roller screws]”
31-12-2018 w.e.f. 01-01-2019
31-12-2018 w.e.f. 01-01-2019
31-12-2018 w.e.f. 01-01-2019 before it was read as “68 cm”
| 1821

31-12-2018 w.e.f. 01-01-2019 before it was read as “20 inches”
31-12-2018 w.e.f. 01-01-2019
s
“47. 4012 Retreaded or used tyres and flaps”
l
na
“135. 8483 232
[Transmission shafts (including cam shafts and
crank shafts) and cranks (excluding crankshaft
io
for sewing machine); gear boxes and other speed
changers, including torque converters; flywheels
and pulleys, including pulley blocks; clutches
ss
and shaft couplings (including universal joints)]”
fe
31-12-2018 w.e.f. 01-01-2019

ro
“151. 8525 [Digital cameras and video camera recorders

235
[other than CCTV]”

P

31-12-2018 w.e.f. 01-01-2019 before it was read as “20 inches” “68 cm”
T

S
“174. 8714 Parts and accessories of vehicles of headings 8711 and

G
8713]”
“215. 9504 [Video games consoles and Machines, article and
40
accessories for billiards [9504 20 00], other games

operated by coins, banknotes, i.e., casino games [9504 20
00] and others [other than board games of 9504 90 90]]”
1822 |
348. Inserted vide Notification No. 08/2019- Central Tax (Rate) dated
29-03-2019
2019 w.e.f. 01-08-2019
2019 w.e.f. 01-08-2019
351. Omitted vide Notification No. 12/2019-Central Tax (Rate) dated 31-07-
2019 w.e.f. 01-08-2019 before it was read as
s
“206. 87 Electrically operated vehicles, including two and
three wheeled electric motor vehicles”
l
na
2019 w.e.f. 01-08-2019
io
ss
fe
ro
P
T
S
G
| 1823
CGST RATE NOTIFICATION APPLICABLE FOR SERVICES

In exercise of the powers conferred by sub-section (1) 76[sub-section (3) and

sub-section (4)] of section 9, subsection (1) of section 11, sub-section (5) of
section 1577[,] sub-section (1) of section 16 78[and section 148] of the Central
Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, and on being satisfied that it is necessary in the
s
public interest so to do, hereby notifies that the central tax, on the intra-State
l
supply of services of description as specified in column (3) of the Table below,
na
falling under Chapter, Section or Heading of scheme of classification of services as
specified in column (2), shall be levied at the rate as specified in the corresponding
entry in column (4), subject to the conditions as specified in the corresponding
io
entry in column (5) of the said Table:-
Table
ss
Sl Chapter, Description of Service Rate Condition
No. Section or (per
Heading cent.)
fe
(1) (2) (3) (4) (5)

1 Chapter 99 All Services
ro
2 Section 5 Construction Services

3 Heading 79
[(i) Construction of afford- 0.75 Provided that
9954 (Con-
P
able residential apartments the central tax

struction by a promoter in a Residential at the rate spec-
services) Real Estate Project (herein af- ified in column
T
ter referred to as RREP) which (4) shall be paid

commences on or after 1st in cash, that is,
S
April, 2019 or in an ongoing by debiting the

RREP in respect of which the electronic cash
G
promoter has not exercised ledger only;

option to pay central tax on
construction of apartments at
Provided also
the rates as specified for item
that credit of in-
(ie) or (if) below, as the case
put tax charged
may be, in the manner
1824 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
prescribed therein, intended on goods and
for sale to a buyer, wholly or services used
partly, except where the en- in supplying
tire consideration has been the service
received after issuance of hasnot been
s
completion certificate, where taken except
l
required, by the competent to the extent
na
authority or after its first oc- as prescribed
cupation, whichever is earlier. in Annexure I
(ia) Construction of residen- 3.75 in the case of
io
tial apartments other than REP other than
affordable residential apart- RREP and in
Annexure II
ss
ments by a promoter in an
RREP which commences on in the case of
or after 1st April, 2019 or in RREP;
fe
an ongoing RREP in respect

of which the promoter has Provided also
not exercised option to pay that the regis-
ro
central tax on construction tered person

of apartments at the rates as shall pay, by
specified for item (ie) or (if)
P
debit in the
below, as the case may be, in electronic
the manner prescribed there- credit ledger
T
in, intended for sale to a buy- or electronic

er, wholly or partly, except cash ledger, an
S
where the entire consider- amount equiv-

ation has been received after
G
alent to the
issuance of completion certif- input tax credit
icate, where required, by the attributable to
competent authority or after construction in
its first occupation, whichever a project, time
is earlier. of supply of
which is on or
after 1st
| 1825

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
(Provisions of paragraph 2 of April, 2019,
this notification shall apply which shall be
for valuation of this service) calculated in
the manner as
(ib) Construction of com- 3.75
prescribed in
s
mercial apartments (shops,
the Annexure
offices, godowns etc.) by a I in the case of
l
promoter in an RREP which
na
REP other than
commences on or after 1st RREP and in An-
April, 2019 or in an ongoing nexure II in the
RREP in respect of which the case of RREP;
io
promoter has not exercised Provided also
option to pay central tax on that where a
ss
construction of apartments registered per-
at the rates as specified for son (landown-
item (ie) or (if) below, as the er- promoter)
fe
case may be, in the manner who transfers

prescribed therein, intended development
for sale to a buyer, wholly or right or FSI
ro
partly, except where the en- (including

additional FSI)
tire consideration has been
to a promoter
received after issuance of
P
(developer- pro-
completion certificate, where moter) against
required, by the competent consideration,
T
authority or after its first oc- wholly or partly,

cupation, whichever is earlier. in the form of
S
(Provisions of paragraph 2 of construction of

apartments, -
G
this notification shall apply

for valuation of this service) (i) the develop-
er- promoter
shall pay tax
on supply of
construction of
apartments to
the landown-
er-promoter,
and
1826 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
(ic) Construction of afford- 0.75 (ii) such land-
able residential apartments owner – pro-
by a promoter in a Real Es- moter shall
tate Project (herein after re- be eligible for
ferred to as REP) other than credit of taxes
s
RREP, which commences on charged from
l
or after 1st April, 2019 or in him by the
na
an ongoing REP other than developer pro-
RREP in respect of which the moter towards
promoter has not exercised the supply of
io
option to pay central tax on construction
construction of apartments of apartments
at the rates as specified for by developer-
ss
item (ie) or (if) below, as the promoter to
case may be, in the manner him, provided
prescribed therein, intended the landown-
fe
for sale to a buyer, wholly or er- promoter

partly, except where the en- further supplies
ro
tire consideration has been such apart-

received after issuance of ments to his
completion certificate, where buyers before
P
required, by the competent issuance of

authority or after its first oc- completion
T
cupation, whichever is earlier. certificate or

(Provisions of paragraph 2 of first occupa-
S
this notification shall apply tion, whichever

for valuation of this service) is earlier,and
G
pays tax on the

(id) Construction of residen- 3.75
same which is
tial apartments other than
not less than
affordable residential apart-
the amount of
ments by a promoter in a REP
tax charged
other than a RREP which
from him on
commences on or after 1st
construction
April, 2019 or in an ongoing
| 1827

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
REP other than RREP in re- of such apart-
spect of which the promoter ments by the
has not exercised option to developer- pro-
pay central tax on construc- moter.
tion of apartments at the
s
Explanation. -
rates as specified for item (ie)
(i) “develop-
l
or (if) below, as the case may
er- promoter”
na
be, in the manner prescribed
is a promoter
therein, intended for sale to a
who constructs
buyer, wholly or partly, except
or converts a
io
where the entire consider-
building into
ation has been received after
apartments or
issuance of completion certif-
ss
develops a plot
icate, where required, by the
for sale,
competent authority or after
its first occupation, whichever (ii) “landown-
fe
is earlier. er- promoter”

is a promoter
(Provisions of paragraph 2 of
ro
who transfers
the land or
for valuation of this service)
development
P
rights or FSI to
a developer-
promoter for
T
construction of
S
apartments and
receives con-
G
structed apart-
ments against
such trans-
ferred rights
and sells such
apartments to
his buyers inde-
pendently.
1828 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
Provided also
that eighty per-
cent of value of
input and input
services, [other
s
than services
l
by way of grant
na
of development
rights, long
term lease of
io
land (against
upfront pay-
ment in the
ss
form of pre-
mium, salami,
development
fe
charges etc.)
or FSI (includ-
ro
ing additional
FSI), electrici-
ty, high speed
P
diesel, motor
spirit, natural
T
gas], used in
supplying the
S
service shall be
received from
G
registered sup-
plier only;
| 1829

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
Provided also
that inputs and
input services
on which tax is
paid on reverse
s
charge basis
l
shall be deemed
na
to have been
purchased
from registered
io
person;
Provided also
ss
that where val-
ue of input and
input services
fe
received from
registered sup-
pliers during
ro
the financial
year (or part
of the financial
P
year till the

date of issuance
T
of completion
certificate or
S
first occupation
of the project,
G
whichever is
earlier) falls
short of the said
threshold of 80
per cent., tax
shall be paid by
the promoter
on value of
1830 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
input and input
services com-
prising such
shortfall at the
rate of eighteen
s
percent on
l
reverse charge
na
basis and all
the provisions
of the Central
io
Goods and
Services Tax
Act, 2017 (12
ss
of 2017) shall
apply to him
as if he is the
fe
person liable for

paying the tax in
ro
relation to the
supply of such
goods or ser-
P
vices or both;
Provided also
T
that notwith-
standing any-
S
thing contained
herein above,
G
where cement
is received from
an unregistered
person, the pro-
moter shall pay
tax on supply of
such cement at
the applicable
| 1831

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
rates on re-
verse charge
basis and all
the provisions
of the Central
s
Goods and
l
Services Tax
na
Act, 2017 (12
of 2017), shall
apply to him
io
as if he is the
person liable
for paying the
ss
tax in relation
to such supply
of cement;
fe
(Please refer to
the illustrations
ro
in annexure III)
Explanation. -
P
1. The promot-
er shall main-
tain project
T
wise account of
S
inward supplies
from registered
G
and unregis-
tered supplier
and calculate
tax payments
on the shortfall
at the end of the
financial year
1832 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
and shall sub-
mit the same in
the prescribed
form electron-
ically on the
s
common portal
l
by end of the
na
quarter follow-
ing the financial
year.
io
The tax liability
on the short-
ss
fall of inward
supplies from
unregistered
fe
person so de-
termined shall
be added to
ro
his output tax

liability in the
month not later
P
than the month

of June follow-
T
ing the end of

the financial
S
year.
G
2. Notwith-
standing any-
thing contained
in Explanation
1 above, tax
on cement
received from
unregistered
| 1833

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
person shall
be paid in the
month in which
cement is re-
ceived.
s
3. Input Tax
l
Credit not
na
availed shall
be reported
every month by
io
reporting the
same as ineli-
ss
gible credit in
GSTR-3B [Row
No. 4 (D)(2)].
fe
(ie) Construction of an apart- 6 Provided that in

ment in an ongoing project case of ongoing
under any of the schemes project, the reg-
ro
specified in sub- item (b), sub- istered person

item (c), subitem (d), sub-item shall exercise
P
(da) and sub-item (db) of item one time option

(iv); sub-item (b), sub-item in the Form at
(c), sub-item (d) and sub-item Annexure IV to
T
(da) of item (v); and sub-item pay central tax

(c) of item (vi), against serial on construction
S
number 3 of the Table, in re- of apartments

G
spect of which the promoter in a project at

has exercised option to pay the rates as
central tax on construction specified for
of apartments at the rates as item (ie) or
specified for this item. (if), as the case
(Provisions of paragraph 2 of may be, by the
93
[20th] of May,
for valuation of this service) 2019;
1834 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
(if) Construction of a com- 9 Provided also
plex, building, civil structure that where the
or a part thereof, including,- option is not ex-
(i) commercial apartments ercised in Form
at annexure IV
s
(shops, offices, godowns etc.)
by a promoter in a REP other by the 93[20th]
l
than RREP, of May, 2019,
na
option to pay
(ii) residential apartments in
tax at the rates
an ongoing project, other than
as applicable to
affordable residential apart-
io
item (i) or (ia)
ments, in respect of which the
or (ib) or (ic)
promoter has exercised op-
or (id) above,
ss
tion to pay central tax on con-
as the case may
struction of apartments at the
be, shall be
rates as specified for this item
deemed to have
fe
in the manner prescribed

been exercised;
herein, but excluding supply
by way of services specified Provided also
ro
at items (i), (ia), (ib), (ic), that invoices for

(id) and (ie) above intended supply of the
service can be
P
for sale to a buyer, wholly or

partly, except where the en- issued during
tire consideration has been the period from
T
received after issuance of 1st April 2019

completion certificate, where to 93[20th] May
S
required, by the competent 2019 before

exercising the
G
authority or after its first oc-

cupation, whichever is earlier. option, but such
invoices shall
Explanation. -For the removal
be in accor-
of doubt, it is hereby clarified
dance with the
that, supply by way of services
option to be
specified at items (i), (ia), (ib),
exercised.;]
| 1835

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
(ic), (id) and (ie) in column
(3) shall attract central tax
prescribed against them in
column (4) subject to condi-
tions specified against them
s
in column (5) and shall not be
l
levied at the rate as specified
na
under this entry.
(Provisions of paragraph 2 of
io
for valuation of this service
80
[*****]
ss
1
[(iii) Composite supply of 6 14
[Provided
works contract as defined in that where the
clause (119) of section 2 of services are
fe
the Central Goods and Ser- supplied to a

vices Tax Act, 2017, supplied Government
to the 12[Central Government, Entity, they
ro
State Government, Union should have

territory, a local authority, a been procured
P
Governmental Authority or a by the said enti-

Government Entity] by way ty in relation to
of construction, erection, a work entrust-
T
commissioning, installation, ed to it by the

completion, fitting out, repair, Central Gov-
S
maintenance, renovation, or ernment, State

G
alteration of, - Government,

• a historical monument, ar- Union territory
chaeological site or remains or local author-
of national importance, ar- ity, as the case
chaeological excavation, or may be]
1836 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
antiquity specified under
the Ancient Monuments and
Archaeological Sites and Re-
mains Act, 1958 (24 of 1958);
s
• canal, dam or other irriga-
tion works;
l
pipeline, conduit or plant for
na
(i) water supply (ii) water
treatment, or (iii) sewerage
treatment or disposal.
io
(iv) Composite supply of
works contract as defined in
6 -
ss
clause (119) of section 2 of
the Central Goods and Ser-
vices Tax Act, 2017 81[other
fe
than that covered by items

(i), (ia), (ib), (ic), (id), (ie)
and (if) above], supplied by
ro
way of construction, erection,

commissioning, installation,
P
completion, fitting out, repair,

maintenance, renovation, or
alteration of,-
T
(a) a road, bridge, tunnel, or

S
terminal for road transporta-

tion for use by general public;
G
(b) a civil structure or any

other original works pertain-
ing to a scheme under Jawa-
harlal Nehru National Urban
Renewal Mission or Rajiv
Awaas Yojana;
| 1837

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
38
[(c) a civil structure or any
ing to the “ln-situ redevelop-
ment of existing slums using
land as a resource, under the
s
Housing for All (Urban) Mis-
l
sion/ Pradhan Mantri Awas
na
Yojana (Urban);]
(d) a civil structure or any oth-
er original works pertaining to
io
the “Beneficiary led individual
house construction / enhance-
ment” under the Housing for
ss
All (Urban) Mission/Pradhan
Mantri Awas Yojana;
39
[(da) a civil structure or
fe
any other original works per-

taining to the “Economically
ro
Weaker Section (EWS) hous-

es” constructed under the
Affordable Housing in part-
P
nership by State or Union

territory or local authority or
urban development authority
T
under the Housing for All (Ur-

ban) Mission/ Pradhan Man-
S
tri Awas Yojana (Urban);

G
(db) a civil structure or any

ing to the “houses constructed
or acquired under the Credit
Linked Subsidy Scheme for
Economically Weaker Sec-
tion (EWS)/ Lower Income
Group (LIG)/ Middle Income
Group-1 (MlG-1)/ Middle
1838 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
Income Group-2 (MlG-2)” un-
der the Housing for All (Ur-
ban) Mission/ Pradhan Man-
tri Awas Yojana (Urban);]
(e) a pollution control or ef-
s
fluent treatment plant, except
l
located as a part of a factory;
na
or
(f) a structure meant for fu-
neral, burial or cremation of
io
deceased.
39
[(g) a building owned by an
ss
entity registered under sec-
tion 12AA of the Income Tax
Act, 1961 (43 of 1961), which
fe
is used for carrying out the

activities of providing, cen-
tralised cooking or distribu-
ro
tion, for mid-day meals un-

der the mid-day meal scheme
sponsored by the Central Gov-
P
ernment, State Government,

Union territory or local au-
T
thorities.]
(v) Composite supply of works 6
S
contract as defined in clause

(119) of section 2 of the Cen-
G
tral Goods and Services Tax

Act, 2017 82[other than that
covered by items (i), (ia), (ib),
(ic), (id), (ie) and (if) above],
supplied by way of construc-
tion, erection, commission-
ing, or installation of original
works pertaining to,-
| 1839

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
(a) railways, [including]
40
monorail and metro;

(b) a single residential unit
otherwise than as a part of a
s
residential complex;
(c) low-cost houses up to a car-
l
pet area of 60 square metres
na
per house in a housing project
approved by competent au-
thority empowered under the
io
‘Scheme of Affordable Housing
in Partnership’ framed by the
ss
Ministry of Housing and Urban
Poverty Alleviation, Govern-
ment of India;
fe
(d) low cost houses up to a

carpet area of 60 square me-
ro
tres per house in a housing

project approved by the com-
petent authority under-
P
(1) the “Affordable Housing

in Partnership” component
of the Housing for All (Ur-
T
ban) Mission/Pradhan Mantri

S
Awas Yojana;
(2) any housing scheme of a
G
State Government;
39
[(da) low-cost houses up to
a carpet area of 60 square me-
tres per house in an affordable
housing project which has
been given infrastructure sta-
tus vide notification of Govern-
ment of India, in Ministry of
1840 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
Finance, Department of Eco-
nomic Affairs vide F. No.
13/6/2009-INF, dated the
30th March,2017;]
s
(e) post harvest storage infra-
structure for agricultural pro-
l
duce including a cold storage
na
for such purposes; or
(f) mechanised food grain
handling system, machinery
io
or equipment for units pro-
cessing agricultural produce
ss
as food stuff excluding alco-
holic beverages.
83
[(va) Composite supply of 6 Provided that
fe
works contract as defined in carpet area of

clause (119) of section 2 of the the affordable
Central Goods and Services residential
ro
Tax Act, 2017, other than that apartments as

covered by items (i), (ia), (ib), specified in the
P
(ic), (id), (ie) and (if) above, entry in column

supplied by way of construc- (3) relating to
tion, erection, commissioning, this item, is not
T
installation, completion, fit- less than 50 per

ting out, repair, maintenance, cent. of the total
S
renovation, or alteration of carpet area of

G
affordable residential apart- all the apart-

ments covered by sub- clause ments in the
(a) of clause (xvi) of para- project;
graph 4 below, in a project Provided also
which commences on or after that for the pur-
1st April, 2019, or in an ongo- pose of deter-
ing project in respect of which mining whether
| 1841

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
the promoter has not exer- the apartments
cised option to pay central at the time of
tax on construction of apart- supply of the
ments at the rates as specified service are
for item (ie) or (if), as the case affordable res-
s
may be, in the manner pre- idential apart-
l
scribed therein, ments covered
na
by sub- clause
(a) of clause(x-
vi) of paragraph
io
4 below or not,
value of the
apartments
ss
shall be the
value of similar
apartments
fe
booked nearest
to the date of
ro
signing of the
contract for
supply of the
P
service speci-
fied in the entry
T
in column (3)
relating to this
S
item;
G
Provided also
that in case it
finally turns
out that the
carpet area of
the affordable
residential
apartments
1842 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
booked or sold
before or after
completion, for
which gross
amount actually
s
charged was
l
forty five lakhs
na
rupees or less
and the actual
carpet area was
io
within the lim-
its prescribed
in sub- clause
ss
(a) of clause
(xvi) of para-
graph 4 below,
fe
was less than

50 per cent. of
ro
the total carpet

area of all the
apartments in
P
the project, the

recipient of the
T
service, that is,

the promoter
S
shall be liable
to pay such
G
amount of tax
on reverse
charge basis
as is equal to
the difference
between the tax
payable on
| 1843

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
the service at
the applicable
rate but for the
rate prescribed
herein and the
s
tax actually
l
paid at the rate
na
prescribed
herein]
11
[(vi) 36[Composite supply 6 14
[Provided
io
of works contract as defined that where the
in clause (119) of section 2 services are
ss
of the Central Goods and Ser- supplied to a
vices Tax Act, 2017, 84[other Government
than that covered by items (i), Entity, they
fe
(ia), (ib), (ic), (id), (ie) and (if) should have

above] provided] to the Cen- been procured
tral Government, State Gov- by the said enti-
ro
ernment, Union Territory, 13[a ty in relation to

local authority, a Governmen- a work entrust-
tal Authority or a Government ed to it by the
P
Entity] by way of construc- Central Gov-

tion, erection, commissioning, ernment, State
T
installation, completion, fit- Government,

ting out, repair, maintenance, Union territory
S
renovation, or alteration of – or local author-

ity, as the case
G
(a) a civil structure or any

other original works meant may be]
predominantly for use other
than for commerce, industry,
or any other business or pro-
fession;
1844 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
(b) a structure meant pre-
dominantly for use as (i) an
educational, (ii) a clinical,
or(iii) an art or cultural estab-
lishment; or
s
(c) a residential complex pre-
l
dominantly meant for self-use
na
or the use of their employees
or other persons specified in
paragraph 3 of the Schedule
io
III of the Central Goods and
Services Tax Act, 2017.
ss
59
[Explanation. - For the pur-
poses of this item, the term
‘business’ shall not include
fe
any activity or transaction

undertaken by the Central
Government, a State Govern-
ro
ment or any local authority

in which they are engaged as
P
public authorities.]
15
[(vii)Composite supply of 2.5 Provided that
works contract as defined in where the
T
clause (119) of section 2 of the services are

Central Goods and Services supplied to a
S
Tax Act, 2017, involving pre- Government

G
dominantly earth work (that Entity, they

is, constituting more than should have
75per cent. of the value of the been procured
works contract) provided to by the said enti-
the Central Government, State ty in relation to
Government, Union territory, a work entrust-
local authority, a Governmen- ed to it by the
tal Authority or a Government Central Govern-
Entity. ment, State
| 1845

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
Government,
Union territory
or local author-
ity, as the case
may be
s
(viii) Composite supply of 6 -
l
works contract as defined in
na
clause (119) of section 2 of the
Central Goods and Services
Tax Act, 2017 and associated
io
services, in respect of offshore
works contract relating to oil
ss
and gas exploration and pro-
duction (E&P) in the offshore
area beyond 12 nautical miles
fe
from the nearest point of the

appropriate base line.
41
[(ix) Composite supply of 6 Provided that
ro

clause (119) of section 2 of services are
supplied to a
P
the Central Goods and Ser-

vices Tax Act, 2017 provid- Government
ed by a sub-contractor to the Entity, they
T
should have
main contractor providing
been procured
services specified in item (iii)
S
by the said enti-

or item (vi) above to the Cen- ty in relation to
tral Government, State Gov-
G
a work entrust-
ernment, Union territory, a ed to it by the
local authority, a Governmen- Central Gov-
tal Authority or a Government ernment, State
Entity. Government,
Union territory
or local author-
ity, as the case
may be.
1846 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
(x) Composite supply of 2.5 Provided that
clause (119) of section 2 of the services are
Central Goods and Services supplied to a
Tax Act, 2017 provided by a Government
s
sub-contractor to the main Entity, they
l
contractor providing services should have
na
specified in item (vii) above to been procured
the Central Government, State by the said enti-
Government, Union territory, ty in relation to
io
a local authority, a Govern- a work entrust-
mental Authority or a Govern- ed to it by the
ment Entity. Central Gov-
ss
ernment, State
Government,
Union territory
fe
or local author-
ity, as the case
ro
may be.
(xi) Services by way of house- 2.5 Provided that
keeping, such as plumbing, credit of input
P
carpentering, etc. where the tax charged

person supplying such service on goods and
T
through electronic commerce services has

operator is not liable for reg- not been taken.
S
istration under subsection (1) [Please refer to

of section 22 of the Central Explanation no.
G
Goods and Services Tax Act, (iv)].

2017.
| 1847

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
85
[(xii) Construction services 9 -]
other than (i), (ia), (ib), (ic),
(id), (ie), (if), (iii), (iv), (v),
(va), (vi), (vii), (viii), (ix), (x)
and (xi) above.
s
Explanation. - For the removal
l
of doubt, it is hereby clarified
na
that, supply by way of services
specified at items (i), (ia), (ib),
(ic), (id), (ie) and (if) in col-
io
umn (3) shall attract central
tax prescribed against them
ss
in column (4) subject to con-
ditions specified against them
in column (5) and shall not be
fe
levied at the rate as specified

under this entry]
4 Section 6 Distributive Trade Services;
ro
Accommodation, Food and

Beverage Service; Trans-
port Services; Gas and Elec-
P
tricity Distribution Services

5 Heading Services in wholesale trade. 9 -
T
9961 Explanation. - This service

S
does not include sale or pur-

chase of goods but includes:
G
• 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’
1848 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
• Services of electronic whole
sale agents and brokers,
• Services of whole sale auc-
tioning houses.
s
6 Heading Services in retail trade. 9 -
9962 Explanation- This service
l
na
does not include sale or pur-
chase of goods
7 Heading 53
[(i) Supply, by way of or as 2.5 Provided that
io
9963 (Ac- part of any service, of goods, credit of input
commoda- being food or any other arti- tax charged
tion, food cle for human consumption on goods and
ss
and bever- or any drink, provided by a services used
age services) restaurant, eating joint in- in supplying
cluding mess, canteen, wheth- the service has
fe
er for consumption on or away not been taken.

from the premises where such [Please refer to
ro
food or any other article for Explanation no.

human consumption or drink (iv)
is supplied, other than those
P
located in the premises of ho-

tels, inns, guest houses, clubs,
camp sites or other commer-
T
cial places meant for residen-

S
tial or lodging purposes hav-

ing declared tariff of any unit
G
of accommodation of seven
thousand five hundred rupees
and above per unit per day or
equivalent.
| 1849

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
Explanation 1.- This item in-
cludes such supply at a can-
teen, mess, cafeteria or dining
space of an institution such as
a 61[*****], hospital, industrial
s
unit, office, by such institution
l
or by any other person based
na
on a contractual arrangement
with such institution for such
supply, provided that such
io
supply is not event based or
occasional.
ss
Explanation 2.- This item ex-
cludes the supplies covered
under item 7 (v).
fe
Explanation 3.- “declared tar-

iff” includes charges for all
amenities provided in the unit
ro
of accommodation (given on
rent for stay) like furniture,
P
air conditioner, refrigera-

tors or any other amenities,
but without excluding any
T
discount offered on the pub-

lished charges for such unit
S
(ia) Supply, of goods, being 2.5 Provided that

G
food or any other article for credit of input

human consumption or any tax charged
drink, by the Indian Railways on goods and
or Indian Railways Catering services used in
and Tourism Corporation Ltd. supplying the
or their licensees, whether in service has not
trains or at platforms. been taken.
1850 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
[Please refer to
Explanation no.
(iv)]
(ii) Accommodation in ho- 6 -
s
campsites or other commer-
l
na
ing 54[“value of supply”] of a
unit of accommodation of one
io
thousand rupees and above
but less than two thousand
ss
five hundred rupees per unit
per day or equivalent.
55
[****]
fe
33
[(iii) Supply, by way of or as 9 -]
part of any service or in any
other manner whatsoever, of
ro
goods, being food or any other

article for human consump-
P
tion or any drink, where such

supply or service is for cash,
deferred payment or other
T
valuable consideration, pro-

vided by a restaurant, eating
S
joint including mess, canteen,

G
whether for consumption

on or away from the prem-
ises where such food or any
other article for human con-
sumption or drink is supplied,
| 1851

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
s
l
na
equivalent.
io
Explanation. - “declared tar-
iff” includes charges for all
ss
amenities provided in the unit
of accommodation (given on
rent for stay) like furniture,
fe
air conditioner, refrigera-

tors or any other amenities,
but without excluding any
ro
discount offered on the pub-

lished charges for such unit.
P
34
[***]
56
[(v) Supply, by way of or as 9 -]
part of any service, of goods,
T
being food or any other arti-

cle for human consumption or
S
any drink, at Exhibition Halls,

G
Events, Conferences, Mar-

riage Halls and other outdoor
or indoor functions that are
event based and occasional in
nature.
1852 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
(vi) Accommodation in ho- 9 -
s
ing 54[“value of supply”] of a
l
unit of accommodation of two
na
and above but less than seven
io
per unit per day or equivalent.
55
[****]
ss
(vii) Supply, by way of or as 9 -
part of any service or in any
other manner whatsoever, of
fe
goods, including but not limit-

ed to food or any other article
for human consumption or
ro
any drink (whether or not al-

coholic liquor for human con-
P
sumption), where such supply

or service is for cash, deferred
payment or other valuable
T
consideration, in a premises
(including hotel, convention
S
center, club, pandal, shamiana

G
or any other place, special-

ly arranged for organising a
function) together with rent-
ing of such premises.
| 1853

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
(viii) Accommodation in ho- 14 -
tels including five star hotels,
inns, guest houses, clubs,
s
l
ing 54[“value of supply”]of a
na
unit of accommodation of sev-
en thousand and five hundred
rupees and above per unit per
io
day or equivalent.
55
[****]
ss
35
[(ix) Accommodation, food 9 -
and beverage services other
than (ii), (iii), (v), (vi), (vii)
fe
and (viii) above.

Explanation. - For the remov-
al of doubt, it is hereby clar-
ro
ified that, supply, by way of

or as part of any service or
P
in any other manner what-

soever, of goods, being food
or any other article for hu-
T
man consumption or drink,

where such supply or service
S
is for cash, deferred payment

G
or other valuable consider-

ation, provided by a restau-
rant, eating joint including
mess, canteen, whether for
1854 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
consumption on or away from
the premises where such food
or any other article for hu-
man consumption or drink
is supplied, other than those
s
l
na
io
ss
equivalent shall attract cen-
tral tax @ 2.5% without any
fe
input tax credit under item (i)

above and shall not be levied
ro
at the rate as specified under

this entry.”]
8 Head- (i) Transport of passengers, 2.5 Provided that
P
ing 9964 with or without accompanied credit of input

(Passenger belongings, by rail in first tax charged
T
transport class or air conditioned coach. in respect of

services) goods used in
S
supplying the
service is not
G
utilised for
paying central
tax or integrat-
ed tax on the
supply of the
service
| 1855

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
(ii) Transport of passengers, 2.5 Provided that
with or without accompanied credit of input
belongings by- tax charged on
(a) air conditioned contract goods 16[and]
services used
s
carriage other than motorcab;
in supplying
(b) air conditioned stage car-
l
the service has
riage;
na
not been taken.
(c) radio taxi. [Please refer to
Explanation.- Explanation no.
io
(a) “contract carriage” has (iv)]
the meaning assigned to it in
ss
Motor Vehicles Act, 1988 (59
of 1988);
fe
(b) “stage carriage” has the

meaning assigned to it in
ro
Motor Vehicles Act, 1988 (59

of 1988) ;
P
(c) “radio taxi” means a taxi

including a radio cab, by
whatever name called, which
T
is in two-way radio communi-

cation with a central control
S
office and is enabled for track-

G
ing using Global Position-

ing System (GPS) or General
Packet Radio Service (GPRS).
1856 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
(iii) Transport of passengers, 2.5 Provided that
belongings, by air in economy tax charged on
class. goods used in
supplying the
s
service has not
l
been taken.
na
[Please refer to
Explanation no.
(iv)]
io
(iv) Transport of passengers, 2.5 Provided that
ss
belongings, by air, embarking tax charged on
from or terminating in a Re- goods used in
gional Connectivity Scheme supplying the
fe
Airport, as notified by the service has not

Ministry of Civil Aviation. been taken.
[Please refer to
ro
Explanation no.
(iv)]
[(iva) Transportation of pas-
P
62
2.5 Provided that
sengers, with or without ac- credit of input
companied baggage, by air, by tax charged on
T
non-scheduled air transport goods used in

service or charter operations, supplying the
S
engaged by specified organi- service has not

sations in respect of religious been taken.
G
pilgrimage facilitated by the [Please refer

Government of India, under to clause (iv)
bilateral arrangement. of paragraph
4 relating to
Explanation]]
| 1857

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
(v) Transport of passengers 6 -
by air, with or without accom-
panied belongings, in other
than economy class.
s
17
[(vi) Transport of passen- 2.5 Provided that
gers by any motor vehicle credit of input
l
designed to carry passengers tax charged
na
where the cost of fuel is in- on goods and
cluded in the consideration services used in
charged from the service re- supplying the
io
cipient. service, other
than the input
tax credit of
ss
input service
in the same
line of business
fe
(i.e. service
procured from
ro
another service
provider of
transporting
P
passengers in a
motor vehicle
or renting of a
T
motor vehicle),
has not been
S
taken.
[Please refer to
G
Explanation no.
(iv)]
or
6 -]
(vii) Passenger transport ser- 9 -
vices other than (i), (ii) (iii),
(iv), 63[(iva),] (v) and (vi)
above.
1858 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
9 Heading (i) Transport of goods by rail 2.5 Provided that
9965 (Goods (other than services specified credit of input
transport at item no. (iv)). tax charged
services) in respect of
goods in sup-
s
plying the ser-
l
vice is not uti-
na
lised for paying
central tax or
integrated tax
io
on the supply of
the service
ss
(ii) Transport of goods in a 2.5 Provided that
vessel. credit of input
tax charged on
fe
goods (other
than on ships,
vessels in-
ro
cluding bulk
carriers and
tankers) used
P
in supplying
the service has
T
not been taken.

[Please refer to
S
Explanation no.
(iv)]
G
3
[(iii) Services of goods trans- 2.5 Provided that
port agency (GTA) in relation credit of input
to transportation of goods tax charged
(including used household on goods and
goods for personal use). services used in
Explanation.- “goods trans- supplying the
port agency” means any service has not
been
| 1859

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
person who provides service taken. [Please
in relation to transport of refer to Expla-
goods by road and issues con- nation no. (iv)]
signment note, by whatever or
name called.]
s
6 Provided that
the goods trans-
l
port agency
na
opting to pay
central tax @
6% under this
io entry shall,
thenceforth,
ss
be liable to pay
central tax @
6% on all the
fe
services of GTA
supplied by it.]
(iv) Transport of goods in con- 6 -
ro
tainers by rail by any person

other than Indian Railways.
P
18
[(v) Transportation of 2.5 Provided that
42
[natural gas, petroleum credit of input
crude, motor spirit (com- tax charged
T
monly known as petrol), high on goods and

S
speed diesel or aviation tur- services used in

bine fuel] through pipeline supplying the
G
service has not

been taken.
[Please refer to
Explanation no.
(iv)]
or
6 -
1860 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
57
[vi) Multimodal transporta- 6 -
tion of goods.
75
[Explanation.]-
(a) “multimodal transporta-
s
tion” means carriage of goods,
by at least two different modes
l
of transport from the place of
na
acceptance of goods to the
place of delivery of goods by a
multimodal transporter;
io
(b) “mode of transport” means
carriage of goods by road, air,
ss
rail, inland waterways or sea;
(c) “multimodal transporter”
means a person who,-
fe
(A) enters into a contract un-

der which he undertakes to
ro
perform multimodal trans-

portation against freight; and
(B) acts as principal, and not
P
as an agent either of the con-

signor, or consignee or of the
T
carrier participating in the

multimodal transportation
S
and who assumes responsibil-

ity for the performance of the
G
said contract.
74
[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.]
| 1861

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
(vii) Goods transport services 9 -]
other than (i), (ii), (iii), (iv),
(v) and (vi) above.
10 Heading 19
[(i) Renting of any motor 2.5 Provided that
9966
s
vehicle designed to carry pas- credit of input
(Rental sengers where the cost of fuel tax charged
l
services of is included in the consider- on goods and
na
transport ation charged from the ser- services used in
vehicles) vice recipient. supplying the
service, other
io
than the input
tax credit of
ss
input service
in the same
line of business
fe
(i.e. service
procured from
another ser-
ro
vice provider
of transporting
passengers in a
P
motor vehicle
or renting of a
T
motor vehicle)
has not been
S
taken.
[Please refer to
G
Explanation no.
(iv)]
or
6 -]
1862 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
43
[(ii) Time charter of vessels 2.5 Provided that
for transport of goods. credit of input
tax charged on
goods (other
than on ships,
s
vessels in-
l
cluding bulk
na
carriers and
tankers) has
not been taken.
io
[Please refer to
Explanation no.
(iv)].
ss
(iii) Rental services of trans- 9 -]
port vehicles with or without
fe
operators, other than (i) and

(ii) above.
11 Heading 5
[(i) Services of goods trans- 2.5 Provided that
ro
9967 port agency (GTA) in relation credit of input

(Supporting to transportation of goods tax charged
P
services in (including used household on goods and

transport) goods for personal use). services used
Explanation.- “goods trans- in supplying
T
port agency” means any per- the service has

son who provides service in not been taken.
S
relation to transport of goods [Please refer to

Explanation no.
G
by road and issues consign-

ment note, by whatever name (iv)]
called. or
6 Provided that
the goods trans-
port agency
opting to pay
central
| 1863

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
tax @ 6% under
this entry shall,
thenceforth,
be liable to pay
central tax @
s
6% on all the
l
services of GTA
na
supplied by it.]
(ii) Supporting services in 9 -
transport other than (i) above.
12 Heading
9968
io
Postal and courier services. 9 -
ss
13 Heading Electricity, gas, water and oth- 9 -
9969 er distribution services.
14 Section 7 Financial and related ser-
fe
vices; real estate services;

and rental and leasing ser-
ro
vices.
15 Head- (i) Services provided by a 6 Provided that
ing 9971 foreman of a chit fund in rela- credit of input
P
(Financial tion to chit. tax charged on

and related Explanation.- goods used in
T
services) supplying the

(a) “chit” means a transaction
service has not
whether called chit, chit fund,
S
been taken.
chitty, kuri, or by whatever
[Please refer to
name by or under which a
G
Explanation no.
person enters into an agree-
(iv)]
ment with a specified num-
ber of persons that every one
1864 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
of them shall subscribe a cer-
tain sum of money (or a cer-
tain quantity of grain instead)
by way of periodical install-
ments over a definite period
s
and that each subscriber shall,
l
in his turn, as determined by
na
lot or by auction or by tender
or in such other manner as
may be specified in the chit
io
agreement, be entitled to a
prize amount;
ss
(b) “foreman of a chit fund”
shall have the same meaning
as is assigned to the expres-
fe
sion “foreman” in clause (j)

of section 2 of the Chit Funds
Act, 1982 (40 of 1982).
ro
(ii) Transfer of the right to use Same -

any goods for any purpose rate of
P
(whether or not for a speci- cen-

fied period) for cash, deferred tral
payment or other valuable tax
T
consideration. as on
supply
S
of like
G
goods
involv-
ing
trans-
fer of
title in
goods
| 1865

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
(iii) Any transfer of right in Same -
goods or of undivided share rate of
in goods without the transfer cen-
of title thereof. tral
tax
s
as on
l
supply
na
of like
goods
involv-
io
ing
trans-
fer of
ss
title in
goods
fe
(iv) Leasing of aircrafts by an 2.5 Provided that

operator for operating sched- credit of input
uled air transport service or tax charged on
ro
scheduled air cargo service goods used in

by way of transaction cov- supplying the
ered by clause (f) paragraph service has not
P
5 of Schedule II of the Central been taken.

Goods and Services Act, 2017. [Please refer to
T

(iv)]
(a) “operator” means a per-
S
son, organisation or enter-

G
prise engaged in or offering to

engage in aircraft operations;
(b) “scheduled air transport
service” means an air trans-
port service undertaken be-
tween the same two or more
places operated according to
1866 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
a published time table or with
flights so regular or frequent
that they constitute a rec-
ognisable systematic series,
each flight being open to use
s
by members of the public;
l
(c) “scheduled air cargo ser-
na
vice” means air transpor-
tation of cargo or mail on a
scheduled basis according to
io
ss
that they constitute a recog-
nisably systematic series, not
open to use by passengers.
fe
20
[(v) Leasing of motor ve- 65 per -
hicles purchased and leased cent.
prior to 1st July 2017; of the
ro
rate of
cen-
P
tral
tax as
appli-
T
cable
on
S
supply
G
of like
goods
involv-
ing
trans-
fer of
title in
goods.
| 1867

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
Note:-
Noth-
ing
con-
tained
s
in this
l
entry
na
shall
apply
on or
io
after
1st
July,
ss
2020.
64
[(vi) Service of third party 6 -
fe
insurance of “goods carriage”

(vii) Financial and related ser- 9 -]]
vices other than (i), (ii), (iii),
ro
(iv), (v), and (vi) above.

44
[16 Heading (i) Services by the Central Nil -
P
9972 Government, State Govern-

ment, Union territory or local
authority to governmental au-
T
thority or government entity,

by way of lease of land.
S
(ii) Supply of land or undi- Nil -

G
vided share of land by way

of lease or sub lease where
such supply is a part of com-
posite supply of construction
of flats, etc. specified in the
entry in column (3), against
serial number 3, at item (i);
86
[(i) (ia), (ib), (ic), (id), (ie)
and (if)]
1868 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
Provided that nothing con-
tained in this entry shall ap-
ply to an amount charged for
such lease and sub-lease in
excess of one third of the to-
s
tal amount charged for the
l
said composite supply. Total
na
amount shall have the same
meaning for the purpose of
this proviso as given in para-
io
graph 2 of this notification.
(iii) Real estate services other 9 -]
ss
than (i) and (ii) above.
17 Heading (i) Temporary or permanent 6 -
9973 (Leas- transfer or permitting the use
fe
ing or rental or enjoyment of Intellectual

services, Property (IP) right in respect
with or with- of goods other than Informa-
ro
out opera- tion Technology software.

tor) (ii) Temporary or permanent 9 -
P
transfer or permitting the use

or enjoyment of Intellectual
Property (IP) right in respect
T
of Information Technology
software.
S
[Please refer to Explanation

G
no. (v)]
| 1869

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
(iii) Transfer of the right to Same -
use any goods for any purpose rate of
(whether or not for a speci- cen-
fied period) for cash, deferred tral
payment or other valuable tax
s
consideration. as on
l
supply
na
of like
goods
involv-
io
ing
trans-
fer of
ss
title in
goods
fe
(iv) Any transfer of right in Same -

goods or of undivided share rate of
in goods without the transfer cen-
ro
of title thereof. tral

tax
as on
P
supply
of like
T
goods
involv-
S
ing
trans-
G
fer of
title in
goods
1870 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
(v) Leasing of aircrafts by an 2.5 Provided that
operator for operating sched- credit of input
uled air transport service or tax charged on
scheduled air cargo service goods used in
by way of transaction cov- supplying the
s
ered by clause (f) paragraph service has not
l
5 of Schedule II of the Central been taken.
na
Goods and Services Act, 2017. [Please refer to
(iv)]
(a) “operator” means a per-
io
son, organisation or enter-
prise engaged in or offering to
ss
engage in aircraft operations;
(b) “scheduled air transport
service” means an air trans-
fe
port service undertaken be-

tween the same two or more
ro
places operated according to

P
that they constitute a rec-

ognisable systematic series,
each flight being open to use
T
by members of the public;

S
(c) “scheduled air cargo ser-

vice” means air transpor-
G
tation of cargo or mail on a

scheduled basis according to
that they constitute a recog-
nisably systematic series, not
open to use by passengers.
| 1871

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
21
[(vi) Leasing of motor vehi- 65 per -
cles purchased and leased pri- cent.
or to 1st July 2017; of the
rate of
cen-
s
tral
l
tax as
na
appli-
cable
on
io
supply
of like
goods
ss
involv-
ing
trans-
fe
fer of
title in
ro
goods.
Note:-
Noth-
P
ing
con-
T
tained
in this
S
entry
shall
G
apply
on or
after
1st
July,
2020.
1872 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
45
[(vii) Time charter of ves- 2.5 Provided that
sels for transport of goods. credit of input
tax charged on
goods (other
than on ships,
s
vessels in-
l
cluding bulk
na
carriers and
tankers) has
not been taken.
io
[Please refer to
Explanation no.
(iv)].
ss
[(viia) Leasing or renting of Same
65
-
goods rate of
fe
cen-
tral
tax as
ro
appli-
cable
on
P
supply
of like
T
goods
involv-
S
ing
trans-
G
fer of
title in
goods
(viii) Leasing or rental ser- 9 -]]
vices, with or without oper-
ator, other than (i), (ii), (iii),
(iv), (v), (vi), (vii) and (viia)
above
| 1873

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
18 Section 8 Business and Production
Services
19 Heading Research and development 9 -
9981 services.
s
20 Heading Legal and accounting services. 9 -
9982
l
na
21 Heading (i) Selling of space for adver- 2.5 -
9983 tisement in print media.
(Other (ii) Other professional, techni- 9 -
io
professional, cal and business services oth-
technical er than (i) above 66[and serial
and business number 38 below].
ss
services)
58
[22 Heading (i) Supply consisting only of 2.5 -
9984 e-book.
fe
(Telecom- Explanation.- For the purposes

munications, of this notification, “e-books”
ro
broadcasting means an electronic version

and informa- of a printed book (falling un-
tion supply der tariff item 4901 in the
P
services) First Schedule to the Customs

Tariff Act, 1975 (51 of 1975))
T
supplied online which can be

read on a computer or a hand
S
held device.
(ii) Telecommunications, 9 -]
G
broadcasting and information

supply services other than (i)
above.
1874 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
23 Heading (i) Supply of tour operators 2.5 1. Provided that
9985 (Sup- services. credit of input
port ser- Explanation.- “tour operator” tax charged
vices) means any person engaged on goods and
services used
s
in the business of planning,
scheduling, organizing, ar- in supplying
l
ranging tours (which may the service 39[,
na
include arrangements for ac- other than the
commodation, sightseeing input tax credit
or other similar services) by of input service
io
any mode of transport, and in the same
includes any person engaged line of business
(i.e. tour op-
ss
in the business of operating
tours. erator service
procured from
another tour
fe
operator)] has
not been taken.
ro
[Please refer to
Explanation no.
(iv)]
P
2. The bill is-

sued for supply
T
of this service
indicates that
S
it is inclusive
G
of charges of
accommodation
and transpor-
tation required
for such a tour
| 1875

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
and the amount
charged in
the bill is the
gross amount
charged for
s
such a tour
l
including the
na
charges of
accommodation
and transpor-
io
tation required
for such a tour.
ss
46
[(ii) Services by way of 2.5 Provided that
house-keeping, such as credit of input
plumbing, carpentering, etc. tax charged
fe
where the person supplying on goods and

such service through elec- services has
tronic commerce operator is not been taken.
ro
not liable for registration un- [Please refer to

der sub-section (1) of section Explanation no.
22 of the Central Goods and (iv)].
P

(iii) Support services other 9 -]
T
than (i) and (ii) above.

24 Heading (i) Support services to agri- Nil -
S
9986 culture, forestry, fishing, ani-

G
mal husbandry.
Explanation. – “Support ser-
vices to agriculture, forestry,
fishing, animal husbandry”
mean –
1876 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
(i) Services relating to culti-
vation of plants and rearing
of all life forms of animals, ex-
cept the rearing of horses, for
food, fibre, fuel, raw material
s
or other similar products or
l
agricultural produce by way
na
of-
(a) agricultural operations
directly related to production
io
of any agricultural produce
including cultivation, harvest-
ss
ing, threshing, plant protec-
tion or testing;
(b) supply of farm labour;
fe
(c) processes carried out at

an agricultural farm includ-
ro
ing tending, pruning, cutting,

harvesting, drying, cleaning,
trimming, sun drying, fumi-
P
gating, curing, sorting, grad-

ing, cooling or bulk packag-
ing and such like operations
T
which do not alter the essen-

S
tial characteristics of agricul-

tural produce but make it only
G
marketable for the primary

market;
(d) renting or leasing of agro
machinery or vacant land
with or without a structure
incidental to its use;
| 1877

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
(e) loading, unloading, pack-
ing, storage or warehousing
of agricultural produce;
(f) agricultural extension ser-
s
vices;
(g) services by any Agricultur-
l
al Produce Marketing Com-
na
mittee or Board or services
provided by a commission
agent for sale or purchase of
io
agricultural produce.
[(h) services by way of fumi-
39
ss
gation in a warehouse of agri-
cultural produce.]
(ii) Services by way of
fe
pre-conditioning, pre-cooling,
ripening, waxing, retail pack-
ro
ing, labelling of fruits and veg-

etables which do not change
or alter the essential charac-
P
teristics of the said fruits or

vegetables.
T
(iii) Carrying out an interme-

diate production process as
S
job work in relation to culti-

vation of plants and rearing
G
of all life forms of animals, ex-

cept the rearing of horses, for
food, fibre, fuel, raw material
or other similar products or
agricultural produce.
1878 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
47
[(ii) Service of exploration, 6 -
mining or drilling of petro-
leum crude or natural gas or
both.
s
(iii) Support services to min- 9 -]
ing, electricity, gas and water
l
distribution other than (ii)
na
above.
48
[25 Heading (i) Services by way of 2.5 Provided that
9987 house-keeping, such as credit of input
io
plumbing, carpentering, etc.
where the person supplying
tax charged
on goods and
ss
such service through elec- services has
tronic commerce operator is not been taken.
not liable for registration un- [Please refer to
fe
der sub-section (1) of section Explanation no.

22 of the Central Goods and (iv)].
ro
(ii) Maintenance, repair and 9 -]

installation (except construc-
P
tion) services, other than (i)

above 67[and serial number
38 below].
T
26 Heading (i) Services by way of job work 2.5 -

S
9988 in relation to-

(Manu- (a) Printing of newspapers;
G
facturing 6
[(b) Textiles and textile prod-
services on ucts falling under Chapter 50
physical in- to 63 in the First Schedule to
puts (goods) the Customs Tariff Act, 1975
owned by (51of 1975);]
others)
| 1879

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
22
[(c) all products falling un-
der Chapter 71 in the First
Schedule to the Customs Tar-
iff Act, 1975 (51of 1975);]
s
(d) Printing of books (includ-
ing Braille books), journals
l
and periodicals;
na
23
[(da) printing of all goods
falling under Chapter 48 or
49, which attract CGST @
io
2.5per cent. or Nil;]
(e) Processing of hides, skins
ss
and leather falling under
Chapter 41 in the First Sched-
ule to the Customs Tariff Act,
fe
1975 (51of 1975);

39
[(ea) manufacture of leath-
ro
er goods or foot wear falling

under Chapter 42 or 64 in the
First Schedule to the Customs
P
Tariff Act, 1975 (51of 1975)

respectively;]
T
24
[(f) all food and food prod-
ucts falling under Chapters 1
S
to 22 in the First Schedule to

the Customs Tariff Act, 1975
G
(51of 1975);
(g) all products falling under
Chapter 23 in the First Sched-
1975 (51of 1975), except dog
1880 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
and cat food put up for retail
sale falling under tariff item
23091000 of the said Chapter;
(h) manufacture of clay bricks
s
falling under tariff item
69010010 in the First Sched-
l
na
1975 (51of 1975);]
37
[(i) manufacture of handi-
craft goods.
io
Explanation. - The expression
“handicraft goods” shall have
ss
the same meaning as assigned
to it in the notification no.
32/2017 -Central Tax, dat-
fe
ed the 15th September, 2017

published in the Gazette of
ro
India, Extraordinary, Part II,

Section 3, Sub-section (i), vide
number G.S.R. 1158 (E), dated
P
the 15th September, 2017 as

amended from time to time.]
T
7
[***]
[(ia)Services by way of job
25
6 -]
S
work in relation to-

G
(a) manufacture of umbrella;

(b) printing of all goods falling
under Chapter 48 or 49, which
attract CGST @ 6per cent.
| 1881

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
8
[(ii) Services by way of any 2.5
treatment or process on
goods belonging to another
person, in relation to-
s
(a) printing of newspapers;
(b) printing of books (includ-
l
na
and periodicals.
26
[(c) printing of all goods fall-
ing under Chapter 48 or 49,
io
which attract CGST @ 2.5 per
cent. or Nil.]
ss
27
[(iia) Services by way of any 6 -]
treatment or process on goods
belonging to another person,
fe
in relation to printing of all

goods falling under Chapter
ro
48 or 49, which attract CGST

@ 6per cent.
49
[(iii) Tailoring services. 2.5 -
P
(iv) Manufacturing services 9 -]

on physical inputs (goods)
T
owned by others, other than

(i), (ia), (ii), (iia) and (iii)
S
above.
9
[27 Heading 29
[(i) Services by way of print- 6 -]
G
9989 ing of all goods falling under

Chapter 48 or 49 [including
newspapers, books (includ-
and periodicals], which at-
tract CGST @ 6 per cent. or
1882 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
2.5per cent. or Nil, where only -]
content is supplied by the
publisher and the physical in-
puts including paper used for
printing belong to the printer.
s
(ii) Other manufacturing ser-
l
vices; publishing, printing
na
and reproduction services;
materials recovery services,
other than (i) above.
28 Section 9
io
Community, Social and Per-
sonal Services and other
ss
miscellaneous services
29 Heading Public administration and 9 -
9991 other services provided to the
fe
community as a whole; com-

pulsory social security ser-
vices.
ro
30 Heading Education services. 9 -

9992
P
31 Heading Human health and social care 9 -

9993 services.
T
50
[32 Heading (i) Services by way of treat- 6 -
9994 ment of effluents by a Com-
S
mon Effluent Treatment Plant.

(ii) Sewage and waste collec- 9 -]
G
tion, treatment and disposal

and other environmental pro-
tection services other than (i)
above.
33 Heading Services of membership or- 9 -
9995 ganisations.
| 1883

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
34 Heading (i) Services by way of admis- 9 -
9996 sion or access to circus, Indi-
(Recreation- an classical dance including
al, cultural folk dance, theatrical perfor-
and sporting mance, drama [or planetar-
10
s
services) ium].
l
(ii) Services by way of ad- 68
[6] -
na
mission exhibition of cine-
matograph films where price
of admission ticket is one
io
hundred rupees or less.
69
[(iia) Services by way of ad- 9 -]
ss
mission to exhibition of cine-
matograph films where price
of admission ticket is above
fe
one hundred rupees.

51
[(iii) Services by way of ad- 9 -
mission to amusement parks
ro
including theme parks, wa-

ter parks, joy rides, merry-go
P
rounds, go-carting and ballet.

(iiia) Services by way of ad- 14 -]
mission to entertainment
T
events or access to amuse-

S
ment facilities including

70
[****] casinos, race club, any
G
sporting event such as Indian

Premier League and the like.
(iv) Services provided by a 14 -
race club by way of totalisator
or a license to bookmaker in
such club.
1884 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
(v) Gambling. 14 -
(vi) Recreational, cultural and 9 -
sporting services other than
(i), (ii), 71[(iia),] (iii), 39[(iiia),]
s
(iv) and (v) above.
35 Heading Other services (washing, 9 -
l
9997 cleaning and dyeing services;
na
beauty and physical well-be-
ing services; and other mis-
cellaneous services including
io
services nowhere else classi-
fied).
ss
36 Heading Domestic services. 9 -
9998
37 Heading Services provided by extra- 9 -
fe
9999 territorial organisations and

bodies.
ro
72
[38 9954 or Service by way of construc- 9 -]
9983 or tion or engineering or instal-
9987 lation or other technical ser-
P
vices, provided in relation of

setting up of following, -
T
(a) Bio-gas plant

(b) Solar power based devices
S
(c) Solar power generating

G
system
(d) Wind mills, Wind Oper-
ated Electricity Generator
(WOEG)
(e) Waste to energy plants /
devices
(f) Ocean waves/tidal waves
energy devices/plants
| 1885

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
Explanation. - This entry shall
be read in conjunction with
serial number 234 of Sched-
ule I of the notification no.
1/2017-Central Tax (Rate),
s
published in the Gazette of
l
India, Extraordinary, Part II,
na
Section 3, Sub-section (i) dat-
ed 28th June, 2017 vide GSR
number 673(E) dated 28th
io
June, 2017.
87[39. Chapter 99 Supply of services other than 9 -]
ss
services by way of grant of de-
velopment rights, long term
lease of land (against upfront
fe
payment in the form of pre-

mium, salami, development
charges etc.) or FSI (including
ro
additional FSI) by an unreg-

istered person to a promoter
for construction of a project
P
on which tax is payable by the

recipient of the services un-
T
der sub- section 4 of section

9 of the Central Goods and
S
Services Tax Act, 2017 (12 of

2017), as prescribed in notifi-
G
cation No. 07 / 2019- Central

Tax (Rate), dated 29th March,
2019, published in Gazette of
India vide G.S.R. No. _, dated
29th March, 2019.
1886 |

No. Section or (per
Heading cent.)
(1) (2) (3) (4) (5)
Explanation. -
This entry is to be taken to ap-
ply to all services which satis-
fy the conditions prescribed
s
herein, even though they may
be covered by a more specif-
l
ic chapter, section or heading
na
elsewhere in this notification.
52
[2. In case of supply of service specified in column (3), in item (i); 88[(i) (ia),
(ib), (ic), (id), (ie) and (if)] against serial number 3 of the Table above, involving
io
transfer of land or undivided share of land, as the case may be, the value of such
supply shall be equivalent to the total amount charged for such supply less the
ss
value of transfer of land or undivided share of land, as the case may be, and the
value of such transfer of land or undivided share of land, as the case may be, in
such supply shall be deemed to be one third of the total amount charged for such
fe
supply.
Explanation. – For the purposes of this paragraph 89[and paragraph 2A below],
ro
“total amount” means the sum total of,-

(a) consideration charged for aforesaid service; and
(b) amount charged for transfer of land or undivided share of land, as the case
P
may be including by way of lease or sublease.]

90
[2A. Where a registered person transfers development right or FSI (including
T
additional FSI) to a promoter against consideration, wholly or partly, in the form

of construction of apartments, the value of construction service in respect of such
S
apartments shall be deemed to be equal to the Total Amount charged for similar
apartments in the project from the independent buyers, other than the person
G
transferring the development right or FSI (including additional FSI), nearest to

the date on which such development right or FSI (including additional FSI) is
transferred to the promoter, less the value of transfer of land, if any, as prescribed
in paragraph 2 above.]
3. Value of supply of lottery shall be 100/112 of the face value or the price notified
in the Official Gazette by the organising State, whichever is higher, in case of lottery
run by State Government and 100/128 of the face value or the price notified in
| 1887
the Official Gazette by the organising State, whichever is higher, in case of lottery
authorised by State Government.
4. Explanation. - For the purposes of this notification,-
(i) Goods includes capital goods.
(ii) Reference to “Chapter”, “Section” or “Heading”, wherever they occur,
unless the context otherwise requires, shall mean respectively as “Chapter,
“Section” and “Heading” in the annexed scheme of classification of services
(Annexure).
s
(iii) The rules for the interpretation of the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975), the Section and Chapter Notes and the General
l
na
interpretation of heading 9988.
(iv) Wherever a rate has been prescribed in this notification subject to the
condition that credit of input tax charged on goods or services used in
(a) io
supplying the service has not been taken, it shall mean that,-
credit of input tax charged on goods or services used exclusively in
ss
supplying such service has not been taken; and
(b) credit of input tax charged on goods or services used partly for
supplying such service and partly for effecting other supplies eligible
fe
for input tax credits, is reversed as if supply of such service is an

exempt supply and attracts provisions of sub-section (2) of section
ro
17 of the Central Goods and Services Tax Act, 2017 and the rules
made thereunder.
(v) “information technology software” means any representation of
P
instructions, data, sound or image, including source code and object code,
recorded in a machine readable form, and capable of being manipulated or
T
providing interactivity to a user, by means of a computer or an automatic

data processing machine or any other device or equipment.
S
(vi) “agricultural extension” means application of scientific research and

knowledge to agricultural practices through farmer education or training.
G
(vii) “agricultural produce” means any produce out of 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, on which either no
further processing is done or such processing is done as is usually done by
a cultivator or producer which does not alter its essential characteristics
but makes it marketable for primary market.
1888 |
(viii) “Agricultural Produce Marketing Committee or Board” means any committee

or board constituted under a State law for the time being in force for the
purpose of regulating the marketing of agricultural produce.
31
[(ix) “Governmental Authority” means an authority or a board or any other
body, -
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
with 90per cent. or more participation by way of equity or control, to carry
s
out any function entrusted to a Municipality under article 243W of the
Constitution or to a Panchayat under article 243G of the Constitution.
l
(x) “Government Entity” means an authority or a board or any other body
na
including a society, trust, corporation,
i) set up by an Act of Parliament or State Legislature; or
io
ii) established by any Government,
with 90per cent. or more participation by way of equity or control, to carry
out a function entrusted by the Central Government, State Government,
ss
Union Territory or a local authority.]
73
[(xi) “specified organisation” shall mean, -
fe
(a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand

Undertaking; or
ro
(b) ‘Committee’ or ‘State Committee’ as defined in section 2 of the Haj

Committee Act, 2002 (35 of 2002).
(xii) “goods carriage” has the same meaning as assigned to it in clause (14) of
P
section 2 of the Motor Vehicles Act, 1988 (59 of 1988).]

91
[(xiii) an apartment booked on or before the 31st March, 2019 shall mean an
T
apartment which meets all the following three conditions, namely- (a) part
of supply of construction of which has time of supply on or before the 31st
S
March, 2019 and (b) at least one instalment has been credited to the bank
account of the registered person on or before the 31st March, 2019 and
G
(c) an allotment letter or sale agreement or any other similar document

evidencing booking of the apartment has been issued on or before the 31st
March, 2019;
(xiv) the term “apartment” shall have the same meaning as assigned to it in
clause (e) of section 2 of the Real Estate (Regulation and Development) Act,
2016 (16 of 2016);
| 1889
(xv) the term “project” shall mean a Real Estate Project or a Residential Real
Estate Project;
(xvi) the term “affordable residential apartment” shall mean, -
(a) a residential apartment in a project which commences on or after 1st
April, 2019, or in an ongoing project in respect of which the promoter
has not exercised option in the prescribed form to pay central tax on
construction of apartments at the rates as specified for item (ie) or
(if) against serial number 3, as the case may be, having carpet area
not exceeding 60 square meter in metropolitan cities or 90 square
s
meter in cities or towns other than metropolitan cities and for which
l
the gross amount charged is not more than forty five lakhs rupees.
na
For the purpose of this clause, -
(i) Metropolitan cities are Bengaluru, Chennai, Delhi NCR
(limited to Delhi, Noida, Greater Noida, Ghaziabad, Gurgaon,
io
Faridabad), Hyderabad, Kolkata and Mumbai (whole of MMR)
with their respective geographical limits prescribed by an
ss
order issued by the Central or State Government in this regard;
(ii) Gross amount shall be the sum total of; -
A. Consideration charged for the services specified at item
fe
(i) and (ic) in column (3) against sl. No. 3 in the Table;
B. Amount charged for the transfer of land or undivided
ro
share of land, as the case may be including by way of

lease or sub lease; and
C. Any other amount charged by the promoter from the
P
buyer of the apartment including preferential location

charges, development charges, parking charges,
T
common facility charges etc.

(b) an apartment being constructed in an ongoing project under any of
S
the schemes specified in sub-item (b), sub-item (c), sub-item (d),

sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item
G
(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 above, in respect of
which the promoter has not exercised option to pay central tax on
construction of apartments at the rates as specified for item (ie) or
(if) against serial number 3, as the case may be.
1890 |
(xvii) 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);
(xviii) 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);
(xix) the term “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;
s
(xx) the term “ongoing project” shall mean a project which meets all the
l
following conditions, namely-
na
(a) commencement certificate in respect of the project, where required
to be issued by the competent authority, has been issued on or
before 31st March, 2019, and it is certified by any of the following
io
that construction of the project has started on or before 31st March,
2019:-
ss
(i) an architect registered with the Council of Architecture
constituted under the Architects Act, 1972 (20 of 1972); or
(ii) a chartered engineer registered with the Institution of
fe
Engineers (India); or
(iii) a licensed surveyor of the respective local body of the city or
ro
town or village or development or planning authority.

(b) where commencement certificate in respect of the project, is not
required to be issued by the competent authority, it is certified by any
P
of the authorities specified in sub- clause (a) above that construction

of the project has started on or before the 31st March, 2019;
T
(c) completion certificate has not been issued or first occupation of the
project has not taken place on or before the 31st March, 2019;
S
(d) apartments being constructed under the project have been, partly or
G
wholly, booked on or before the 31st March, 2019.

Explanation.- For the purpose of sub- clause (a) and (b) above , construction
of a project shall be considered to have started on or before the 31st
March, 2019, if the earthwork for site preparation for the project has been
completed and excavation for foundation has started on or before the 31st
March, 2019.
(xxi) “commencement certificate” means the commencement certificate or
the building permit or the construction permit, by whatever name called
| 1891
issued by the competent authority to allow or permit the promoter to begin

development works on an immovable property, as per the sanctioned plan;
(xxii) “development works” means the external development works and internal
development works on immovable property;
(xxiii) “external development works” includes roads and road systems landscaping,
water supply, seweage and drainage systems, electricity supply transformer,
sub-station, solid waste management and disposal or any other work which
may have to be executed in the periphery of, or outside, a project for its
benefit, as may be provided under the local laws;
s
(xxiv) “internal development works” means roads, footpaths, water supply,
l
sewers, drains, parks, tree planting, street lighting, provision for community
na
buildings and for treatment and disposal of sewage and sullage water, solid
waste management and disposal, water conservation, energy management,
fire protection and fire safety requirements, social infrastructure such
io
as educational health and other public amenities or any other work in a
project for its benefit, as per sanctioned plans;
ss
(xxv) the term “competent authority” as mentioned in definition of
“commencement certificate” and “residential apartment” , means the local
authority or any authority created or established under any law for the
fe
time being in force by the Central Government or State Government or

Union Territory Government, which exercises authority over land under its
jurisdiction, and has powers to give permission for development of such
ro
immovable property;
(xxvi) The term “carpet area” shall have the same meaning assigned to it in in
P
clause (k) of section 2 of the Real Estate (Regulation and Development) Act,
2016 (16 of 2016);
(xxvii) the term “Real Estate Regulatory Authority” shall mean the Authority
T
established under sub- section (1) of section 20 (1) of the Real Estate
(Regulation and Development) Act, 2016 (No. 16 of 2016) by the Central
S
Government or State Government;

G
(xxviii) “project which commences on or after 1st April, 2019” shall mean a project
other than an ongoing project;
(xxix) “Residential apartment” shall mean an apartment intended for residential
use as declared to the Real Estate Regulatory Authority or to competent
authority;
(xxx) “Commercial apartment” shall mean an apartment other than a residential
apartment; (xxxi) “floor space index (FSI)” shall mean the ratio of a
1892 |
building’s total floor area (gross floor area) to the size of the piece of land
upon which it is built.]
This notification shall come into force with effect from 1st day of July, 2017.
Annexure
Scheme of Classification of Services
Group 99541 Construction services of buildings
Group 99542 General construction services of civil engineering works
s
Group 99543 Site preparation services
l
Group 99544 Assembly and erection of prefabricated constructions
na
Group 99545 Special trade construction services
Group 99546 Installation services
io
Group 99547 Building completion and finishing services
Group 99611 Services in wholesale trade
ss
Group 99621 Services in retail trade
Group 99631 Accommodation services
Group 99632 Other accommodation services
fe
Group 99633 Food, edible preparations, alcoholic and non-alcoholic beverages

serving services
ro
Group 99641 Local transport and sightseeing transportation services of

passengers
Group 99642 Long-distance transport services of passengers
P
Group 99651 Land transport services of Goods

Group 99652 Water transport services of goods
T
Group 99653 Air and space transport services of goods

S
Group 99660 Rental services of transport vehicles with or without operators

Group 99671 Cargo handling services
G
Group 99672 Storage and warehousing services

Group 99673 Supporting services for railway transport
Group 99674 Supporting services for road transport
Group 99675 Supporting services for water transport (coastal, transoceanic
and inland waterways)
Group 99676 Supporting services for air or space transport
| 1893
Group 99679 Other supporting transport services

Group 99681 Postal and courier services
Group 99691 Electricity and gas distribution services
Group 99692 Water distribution and other services
Group 99711 Financial services (except investment banking, insurance
services and pension services)
Group 99712 Investment banking services
Group 99713 Insurance and pension services (excluding reinsurance services)
s
Group 99714 Reinsurance services
l
Group 99715 Services auxiliary to financial services (other than to insurance
na
and pensions)
Group 99716 Services auxiliary to insurance and pensions
Group 99717 Services of holding financial assets
io
Group 99721 Real estate services involving owned or leased property
Group 99722 Real estate services on a fee or commission basis or on contract
ss
basis
Group 99731 Leasing or rental services concerning machinery and equipment
fe
with or without operator

Group 99732 Leasing or rental services concerning other goods
Group 99733 Licensing services for the right to use intellectual property and
ro
similar products
Group 99811 Research and experimental development services in natural
P
sciences and engineering

Group 99812 Research and experimental development services in social
T
sciences and humanities

Group 99813 Interdisciplinary research services
S
Group 99814 Research and development originals

G
Group 99821 Legal services

Group 99822 Accounting, auditing and bookkeeping services
Group 99823 Tax consultancy and preparation services
Group 99824 Insolvency and receivership services
Group 99831 Management consulting and management services; information
technology services
1894 |
Group 99832 Architectural services, urban and land planning and landscape
architectural services
Group 99833 Engineering services
Group 99834 Scientific and other technical services
Group 99835 Veterinary services
Group 99836 Advertising services and provision of advertising space or time
Group 99837 Market research and public opinion polling services
Group 99838 Photography and videography and their processing services
s
Group 99839 Other professional, technical and business services
l
Group 99841 Telephony and other telecommunications services
na
Group 99842 Internet telecommunications services
Group 99843 On-line content services
io
Group 99844 News agency services
Group 99845 Library and archive services
ss
Group 99846 Broadcasting, programming and programme distribution
services
Group 99851 Employment services including personnel search, referral service
fe
and labour supply service

Group 99852 Investigation and security services
ro
Group 99853 Cleaning services

Group 99854 Packaging services
Group 99855 Travel arrangement, tour operator and related services
P
Group 99859 Other support services

Group 99861 Support services to agriculture, hunting, forestry and fishing
T
Group 99862 Support services to mining

S
Group 99863 Support services to electricity, gas and water distribution

Group 99871 Maintenance and repair services of fabricated metal products,
G
machinery and equipment

Group 99872 Repair services of other goods
Group 99873 Installation services (other than construction)
Group 99881 Food, beverage and tobacco manufacturing services
Group 99882 Textile, wearing apparel and leather manufacturing services
Group 99883 Wood and paper manufacturing services
| 1895
Group 99884 Petroleum, chemical and pharmaceutical product manufacturing

services
Group 99885 Rubber, plastic and other non-metallic mineral product
manufacturing service
Group 99886 Basic metal manufacturing services
Group 99887 Fabricated metal product, machinery and equipment
manufacturing services
Group 99888 Transport equipment manufacturing services
s
Group 99889 Other manufacturing services
Group 99891 Publishing, printing and reproduction services
l
na
Group 99892 Moulding, pressing, stamping, extruding and similar plastic
manufacturing services
Group 99893 Casting, forging, stamping and similar metal manufacturing
io
services
Group 99894 Materials recovery (recycling) services, on a fee or contract basis
ss
Group 99911 Administrative services of the government
Group 99912 Public administrative services provided to the community as a
whole
fe
Group 99913 Administrative services related to compulsory social security

schemes
ro
Group 99921 Pre-primary education services

Group 99922 Primary education services
P
Group 99923 Secondary Education Services

Group 99924 Higher education services
T
Group 99925 Specialised education services

Group 99929 Other education and training services and educational support
S
services
G
Group 99931 Human health services

Group 99932 Residential care services for the elderly and disabled
Group 99933 Other social services with accommodation
Group 99934 Social services without accommodation for the elderly and
disabled
Group 99935 Other social services without accommodation
Group 99941 Sewerage, sewage treatment and septic tank cleaning services
1896 |
Group 99942 Waste collection services

Group 99943 Waste treatment and disposal services
Group 99944 Remediation services
Group 99945 Sanitation and similar services
Group 99949 Others
Group 99951 Services furnished by business, employers and professional
organisations Services
Group 99952 Services furnished by trade unions
s
Group 99959 Services furnished by other membership organisations
l
Group 99961 Audiovisual and related services
na
Group 99962 Performing arts and other live entertainment event presentation
and promotion services
Group 99963 Services of performing and other artists
io
Group 99964 Museum and preservation services
Group 99965 Sports and recreational sports services
ss
Group 99966 Services of athletes and related support services
Group 99969 Other amusement and recreational services
fe
Group 99971 Washing, cleaning and dyeing services

Group 99972 Beauty and physical well-being services
ro
Group 99973 Funeral, cremation and undertaking services

Group 99979 Other miscellaneous services
P
Group 99980 Domestic services

Group 99990 Services provided by extraterritorial organisations and bodies
T
S
G
| 1897
Original Notification No. 11/2017- Central Tax (Rate), dated the 28th
Notification June, 2017
Amending Notification No. 20/2017-Central Tax (Rate), dated 22-08-2017
Notifications Notification No. 24/2017-Central Tax (Rate), dated 21-9-2017.
s
l
na
io
ss
Notes:-
1. Substituted vide notification 20/2017 dated 22-8-2017, before it was read
as,
fe
(iii) construction services other than (i) and (ii) 9 -

above.
ro

as,
P
(vi) Transport of passengers 2.5 Provided that credit of input tax

by motorcab where the cost charged on goods and services
of fuel is included in the used in supplying the service has
T
consideration charged from not been taken. [Please refer to

Explanation no. (iv)]
S
the service recipient.

G
as,
1898 |
(iii) Services of goods 2.5 Provided that credit of input tax

transport agency (GTA) in charged on goods and services
relation to transportation used in supplying the service has
of goods (including used not been taken. [Please refer to
household goods for personal Explanation no. (iv)]
use).
Explanation.- “goods transport
agency” means any person who
provides service in relation
s
to transport of goods by road
l
and issues consignment note,
na
by whatever name called.
as,
io
(i) Renting of motorcab where 2.5
the cost of fuel is included in
Provided that credit of input tax
charged on goods and services
ss
the consideration charged used in supplying the service has
from the service recipient. not been taken. [Please refer to
Explanation no. (iv)]
fe

as,
ro
(i) Services of goods transport 2.5 Provided that credit of input

agency (GTA) in relation to trans- tax charged on goods and
portation of goods (including used services used in supplying
P
household goods for personal use). the service has not been
Explanation.- “goods transport taken.
T
agency” means any person who [Please refer to Explanation

provides service in relation to no. (iv)]
S
transport of goods by road and

issues consignment note, by
G
whatever name called.

as, “(b) Textile yarns (other than of man-made fibres) and textile fabrics”
7. Omitted vide notification 20/2017 dated 22-8-2017, before it was read as,
“Explanation.- “man made fibres” means staple fibres and filaments of
organic polymers produced by manufacturing processes either,-
| 1899
(a) by polymerisation of organic monomers to produce polymers such

as polyamides, polyesters, polyolefins or polyurethanes, or by
chemical modification of polymers produced by this process [for
example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl
acetate)]; or
(b) by dissolution or chemical treatment of natural organic polymers
(for example, cellulose) to produce polymers such as cuprammonium
rayon (cupro) or viscose rayon, or by chemical modification of natural
organic polymers (for example, cellulose, casein and other proteins,
s
or alginic acid), to produce polymers such as cellulose acetate or
alginates.”
l
na
as,
(ii) Manufacturing services on physical inputs (goods) owned 9 -
io
by others, other than (i) above.
ss
as,
27 Heading Other manufacturing services; publish- 9 -
9989 ing, printing and reproduction services;
fe
materials recovery services.

10. Inserted vide notification 20/2017 dated 22-8-2017
ro
as, “(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above.”
P
12. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was

read as, “Government, a local authority or a Governmental authority”
T
read as, “a local authority or a Governmental authority”

S

read as, “-“
G

read as,
(vii) Construction services other than (i), (ii), (iii), (iv), (v) and 9 -
(vi) above.
read as, “or”
1900 |

read as,
2
[(vi) Transport of passengers 2.5 Provided that credit of input tax
by motorcab where the cost charged on goods and services
of fuel is included in the used in supplying the service has
consideration charged from not been taken.
the service recipient. [Please refer to Explanation no.
(iv)]
or
s
6 -]
l
na
read as,
(v) Goods transport services other than (i), (ii), (iii) and (iv) 9 -
io
above.
read as,
ss
4
[(i) Renting of motorcab 2.5 Provided that credit of input tax
where the cost of fuel is charged on goods and services
fe
included in the consideration used in supplying the service has

charged from the service not been taken. [Please refer to
recipient.] Explanation no. (iv)]
ro
or
6 -]
P

read as,
T
(v) Financial and related services other than (i), (ii), (iii), and 9 -
(iv) above.
S

G
read as,
(vi) Leasing or rental services, Same rate of central tax as -
with or without operator, applicable on supply of like
other than (i), (ii), (iii), (iv) goods involving transfer of title
and (v) above. in goods
22. Substituted vide notification no . 31/2017 dated 13-10-2017, before it
was read as, “(c) Cut and polished diamonds; precious and semi-precious
stones; or plain and studded jewellery of gold and other precious metals,
| 1901
falling under Chapter 71 in the First Schedule to the Customs Tariff Act,
1975 (51of 1975);”
23. Inserted vide notification no . 31/2017 dated 13-10-2017
s
read as, “and (ii)”
l
na
read as,
(i) Services by way of printing of newspapers, books (including 6 -
Braille books), journals and periodicals, where only content is
io
supplied by the publisher and the physical inputs including
paper used for printing belong to the printer.
ss
read as, “at item (i)’
fe
32. Substituted vide notification no. 46/2017 dated 14-11-2017, w.e.f.

ro
(i) 9984part of any service or in any other manner whatsoever, 6 -

of goods, being food or any other article for human consumption
or drink, where such supply or service is for cash, deferred
P
payment or other valuable consideration, provided by a

restaurant, eating joint including mess, canteen, neither having
T
the facility of airconditioning or central air-heating in any part

of the establishment, at any time during the year nor having
S
licence or permit or by whatever name called to serve alcoholic

liquor for human consumption.
G

15-11-2017, before it was read as
1902 |
(iii) Supply, by way of or as part of any service or in any other 9 -

manner whatsoever, of goods, being food or any other article for
human consumption or any drink, where such supply or service
is for cash, deferred payment or other valuable consideration,
provided by a restaurant, eating joint including mess, canteen,
having licence or permit or by whatever name called to serve
alcoholic liquor for human consumption.
34. Omitted vide notification no. 46/2017 dated 14-11-2017, w.e.f. 15-11-
s
(iv) Supply, by way of or as part of any service or in any other 9 -
l
manner whatsoever, of goods, being food or any other article for
na
human consumption or any drink, where such supply or service
is for cash, deferred payment or other valuable consideration,
provided by a restaurant, eating joint including mess, canteen,
io
having the facility of air-conditioning or central air-heating in
any part of the establishment, at any time during the year.
ss
15-11-2017, before it was read as, “(ix) Accommodation, food and beverage
services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above.”
fe

15-11-2017, before it was read as, ““Services provided”
ro
37. Inserted vide notification no. 46/2017 dated 14-11-2017, w.e.f. 15-11-
2017
38. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was
P
read as, “(c) a civil structure or any other original works pertaining to the
“In-situ rehabilitation of existing slum dwellers using land as a resource
T
through private participation” under the Housing for All (Urban) Mission/
Pradhan Mantri Awas Yojana, only for existing slum dwellers;”
S
39. Inserted vide Notification No. 1/2018 Dated 25-01-2018

G
read as, “excluding”
read as,
(ix) Construction services other than (i), (ii), (iii), (iv), (v), 9 -]]]
(vi), (vii)and (viii) above.
read as, “natural gas”
| 1903
read as,
(ii) Rental services of transport vehicles with or without 9 -
operators, other than (i) above.
read as,
16 Heading Real estate services. 9 -
9972
s
read as,
l
na
(vii) Leasing or rental services, Same rate of central tax as -]
with or without operator, applicable on supply of like goods
other than (i), (ii), (iii), (iv), (v) involving transfer of title in goods
io
and (vi) above.
ss
read as,
(ii) Support services other than (i) above 9 -
fe
read as,
(ii) Support services to mining, electricity, gas and water 9 -
ro
distribution.
P
read as,
25 Heading Maintenance, repair and installation (except 9 -
T
9987 construction) services.

S
read as,
G
(iii) Manufacturing services on physical inputs (goods) owned 9 -]

by others, other than (i) 28[,(ia), (ii) and (iia)] above.
1904 |
read as,
32 Heading Sewage and waste collection, treatment and 9 -
9994 disposal and other environmental protection
services.
read as,
(iii) Services by way of admission to entertainment events 14 -
s
or access to amusement facilities including exhibition of
cinematograph films, theme parks, water parks, joy rides, merry-
l
go rounds, go-carting, casinos, race-course, ballet, any sporting
na
event such as Indian Premier League and the like.
read as,

io
“2. In case of supply of service specified in column (3) of the entry at 30[at item
(i), item (iv) [sub-item (b), sub-item (c) and sub-item (d)], item (v) [sub-item
ss
(b), sub-item (c) and sub-item (d)], item (vi) [sub-item (c)]] against serial no.
3 of the Table above, involving transfer of property in land or undivided share
of land, as the case may be, the value of supply of service and goods portion in
fe
such supply shall be equivalent to the total amount charged for such supply
less the value of land or undivided share of land, as the case may be, and the
ro
value of land or undivided share of land, as the case may be, in such supply shall
be deemed to be one third of the total amount charged for such supply.
Explanation.– For the purposes of paragraph 2, “total amount” means the
P
sum total of,-

(a) consideration charged for aforesaid service; and
T
(b) amount charged for transfer of land or undivided share of land, as

the case may be.”
S

G
| 1905
(i) Supply, by way of or as part of any service 2.5

“32[
Provided that
or in any other manner whatsoever, of goods, credit of input
being food or any other article for human tax charged on
consumption or drink, where such supply goods and ser-
or service is for cash, deferred payment or vices used in
other valuable consideration, provided by a supplying the
restaurant, eating joint including mess, canteen, service has not
whether for consumption on or away from the been taken.
premises where such food or any other article [Please refer to
s
for human consumption or drink is supplied, Explanation no.
other than those located in the premises of (iv)].]”
l
na
hotels, inns, guest houses, clubs, campsites or
other commercial places meant for residential
or lodging purposes having declared tariff of
any unit of accommodation of seven thousand
io
five hundred rupees and above per unit per day
or equivalent.
ss
Explanation. - “declared tariff” includes
charges for all amenities provided in the unit
of accommodation (given on rent for stay) like
fe
furniture, air conditioner, refrigerators or any

other amenities, but without excluding any
ro
discount offered on the published charges for

such unit.
P
26-07-2018 w.e.f. 27-07-2018 before it was read as “declared tariff”

T

“Explanation.- declared tariff includes charges for all amenities provided
S
in the unit of accommodation (given on rent for stay) like furniture, air
G
conditioner, refrigerators or any other amenities, but without excluding

any discount offered on the published charges for such unit.
Explanation.- declared tariff includes charges for all amenities provided
any discount offered on the published charges for such unit.
Explanation.-“ declared tariff includes charges for all amenities provided
1906 |

any discount offered on the published charges for such unit.”
“(v) Supply, by way of or as part of any service or in any other 9 -“
manner whatsoever in outdoor catering wherein goods, being
food or any other article for human consumption or any drink
(whether or not alcoholic liquor for human consumption), as
a part of such outdoor catering and such supply or service is
s
for cash, deferred payment or other valuable consideration.
l
na
(vi) Goods transport services other than (i), (ii), (iii), (iv) and 9 -]
(v) above
io
ss
“22 Heading Telecommunications, broadcasting and 9 -“
9984 information supply services.
fe
59. Inserted vide Notification No. 17/2018- Central Tax (Rate) dated 26-07-
2018 w.e.f. 27-07-2018
ro

31-12-2018 w.e.f. 01-01-2019
P
31-12-2018 w.e.f. 01-01-2019 before it was read as “school, college”

T
31-12-2018 w.e.f. 01-01-2019

S
31-12-2018 w.e.f. 01-01-2019

G

“(vi) Financial and related services other than (i), (ii), (iii), (iv), 9 -“
and (v) above.
| 1907
“(viii) Leasing or rental services, Same rate of central tax as -“

with or without operator, other applicable on supply of like
than (i), (ii), (iii), (iv), (v), (vi) and goods involving transfer of
(vii) above. title in goods.
31-12-2018 w.e.f. 01-01-2019
31-12-2018 w.e.f. 01-01-2019
s
31-12-2018 w.e.f. 01-01-2019 before it was read as “9”
l
na
31-12-2018 w.e.f. 01-01-2019
31-12-2018 w.e.f. 01-01-2019 before it was read as “exhibition of
cinematograph films,”
io
ss
31-12-2018 w.e.f. 01-01-2019
31-12-2018 w.e.f. 01-01-2019
fe

31-12-2018 w.e.f. 01-01-2019
ro

31-12-2018 w.e.f. 01-01-2019
75. Renumbered as Explanation 1 vide Notification No. 30/2018-Central
P
Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as

“Explanation”
T

29-03-2019 w.e.f. 01-04-2019
S

G
29-03-2019 w.e.f. 01-04-2019 before it was read as “and”

29-03-2019 w.e.f. 01-04-2019
1908 |
“(i) Construction of a complex, building, civil structure or a part 9 -”

thereof, including a complex or building 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)”
s
“(ii) composite supply of works contract as defined in clause 119 of 9 -”
l
section 2 of Central Goods and Services Tax Act, 2017.
na
2019 w.e.f. 01-04-2019
2019 w.e.f. 01-04-2019
io
ss
2019 w.e.f. 01-04-2019
fe
2019 w.e.f. 01-04-2019

85. Substituted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-
2019 w.e.f. 01-04-2019 before it was read as
ro
“(xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii),
(viii),(ix), (x)and (xi) above 60[and serial number 38 below].”
P
86. Substituted vide Notification No. 03/2019-Central Tax (Rate) dated 29-
03-2019 w.e.f. 01-04-2019 before it was read as “sub-item (b), sub-item
(c), subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b),
T
sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of
S
item (vi).”
G
2019 w.e.f. 01-04-2019

2019 w.e.f. 01-04-2019 “sub-item (b), sub-item (c), sub-item (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),”
2019 w.e.f. 01-04-2019
| 1909
2019 w.e.f. 01-04-2019
2019 w.e.f. 01-04-2019
2019 before it was read as “10th”
2019 before it was read as “10th”
s
COMPENSATION CESS RATE NOTIFICATION APPLICABLE FOR GOODS
l
na
Notification No. 01/2017-Compensation Cess (Rate),
G.S.R. 720 (E).- In exercise of the powers conferred by sub-section (2) of section
io
8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017),
the Central Government, on the recommendations of the Council, hereby notifies
the rate of cess as specified in column (4) of the Schedule appended to this
ss
notification, that shall be levied on the intra-State supplies or inter-State supplies
of such goods, the description of which is specified in the corresponding entry in
column (3) and falling under the tariff item, sub-heading, heading or Chapter, as
fe
the case may be, as specified in the corresponding entry in column (2) of the said
Schedule.
ro
Schedule
S. Chapter / Description of Goods Rate of goods
P
No. Heading and services tax

/ Sub- compensation
heading / cess
T
Tariff item
(1) (2) (3) (4)
S
1. 2106 90 20 Pan-masala 60%

G
2. 2202 10 10 Aerated waters 12%

3. 2202 10 20 Lemonade 12%
4. 2202 10 90 Others 12%
5. 2401 Unmanufactured tobacco (without 71%
lime tube) – bearing a brand name
1910 |

/ Sub- compensation
heading / cess
Tariff item
(1) (2) (3) (4)
6. 2401 Unmanufactured tobacco (with lime 65%
tube) – bearing a brand name
s
7. 2401 30 00 Tobacco refuse, bearing a brand name 61%
8. 2402 10 10 Cigar and cheroots 21% or ` 4170
l
per thousand,
na
whichever is
higher
9. 2402 10 20 Cigarillos 21% or ` 4170
io per thousand,
whichever is
ss
higher
10. 2402 20 10 Cigarettes containing tobacco other 9
[ 5% + ` 2076
than filter cigarettes, of length not per thousand ]
fe
exceeding 65 millimetres
11. 2402 20 20 Cigarettes containing tobacco other [ 5%+ ` 3668
10
ro
than filter cigarettes, of length per thousand ]

exceeding 65 millimetres but not
P
12. 2402 20 30 Filter cigarettes of length (including 11

[ 5% + ` 2076
the length of the filter, the length per thousand ]
T
of filter being 11 millimetres or its

actual length, whichever is more) not
S
[ 5% + ` 2747
G
the length of the filter, the length of per thousand ]

filter being 11 millimetres or its actual
length, whichever is more) exceeding
65 millimetres but not exceeding 70
millimetres
| 1911

/ Sub- compensation
heading / cess
Tariff item
(1) (2) (3) (4)
[ 5% + ` 3668
the length of the filter, the length of per thousand ]
filter being 11 millimetres or its actual
s
length, whichever is more) exceeding
l
70 millimetres but not exceeding 75
na
millimetres
15. 2402 20 90 Other cigarettes containing tobacco [ 36% + ` 4170
14
per thousand ]
16.
io
2402 90 10 Cigarettes of tobacco substitutes Rs.4006 per
thousand
ss
17. 2402 90 20 Cigarillos of tobacco substitutes 12.5% or ` 4,006
per thousand
whichever is
fe
higher
18. 2402 90 90 Other 12.5% or ` 4,006
ro
per thousand
whichever is
higher
P
19. 2403 11 10 ‘Hookah’ or ‘gudaku’ tobacco bearing a 72%

brand name
T
20. 2403 11 10 Tobacco used for smoking ‘hookah’ or 17%

‘chilam’ commonly known as ‘hookah’
S
tobacco or ‘gudaku’ not bearing a

brand name
G
21. 2403 11 90 Other water pipe smoking tobacco not 11%

bearing a brand name.
22. 2403 19 10 Smoking mixtures for pipes and 290%
cigarettes
23. 2403 19 90 Other smoking tobacco bearing a 49%
brand name
1912 |

/ Sub- compensation
heading / cess
Tariff item
(1) (2) (3) (4)
24. 2403 19 90 Other smoking tobacco not bearing a 11%
brand name
s
25. 2403 91 00 “Homogenised” or “reconstituted” 72%
tobacco, bearing a brand name
l
26. 2403 99 10 Chewing tobacco (without lime tube) 160%
na
27. 2403 99 10 Chewing tobacco (with lime tube) 142%
28. 2403 99 10 Filter khaini 160%
io
29. 2403 99 20 Preparations containing chewing 72%
tobacco
30. 2403 99 30 Jarda scented tobacco 160%
ss
31. 2403 99 40 Snuff 72%
32. 2403 99 50 Preparations containing snuff 72%
fe
33. 2403 99 60 Tobacco extracts and essence bearing 72%

a brand name
ro
34. 2403 99 60 Tobacco extracts and essence not 65%

bearing a brand name
35. 2403 99 70 Cut tobacco 20%
P
36. 2403 99 90 Pan masala containing tobacco 204%

‘Gutkha’
T
37. 2403 99 90 All goods, other than pan masala 96%

containing tobacco ‘gutkha’, bearing a
S
brand name
G
38. 2403 99 90 All goods, other than pan masala 89%

containing tobacco ‘gutkha’, not
bearing a brand name
39. 2701 Coal; briquettes, ovoids and similar Rs.400 per tonne
solid fuels manufactured from coal.
40. 2702 Lignite, whether or not agglomerated, Rs.400 per tonne
excluding jet
| 1913

/ Sub- compensation
heading / cess
Tariff item
(1) (2) (3) (4)
41. 2703 Peat (including peat litter), whether or Rs.400 per tonne
not agglomerated
[41A
s
22
27 Coal rejects supplied by a coal NIL]
washery, arising out of coal on which
l
compensation cess has been paid and
na
input tax credit thereof has not been
availed by any person.
42. 1
[ 8702 10, Motor vehicles for the transport of 15%
io
8702 20, 2[not more than 13] persons, including
8702 30, the driver
ss
8702 90]
20
[42A 87 All old and used motor vehicles NIL]
Explanation: Nothing contained in
fe
this entry shall apply if the supplier of

such goods has availed input tax credit
ro
as defined in clause (63) of section 2

of the Central Goods and Services Tax
Act, 2017, CENVAT credit as defined
P
in CENVAT Credit Rules, 2004, or the

input tax credit of Value Added Tax or
any other taxes paid on such vehicles.
T
23
[42B 87 Fuel Cell Motor Vehicles NIL]
S
43. 21
[8702 or Motor vehicles cleared as ambulances NIL
8703] duly fitted with all the fitments,
G
furniture and accessories necessary

for an ambulance from the factory
manufacturing such motor vehicles
44. 8703 10 Electrically operated vehicles, NIL
10, 8703 including three wheeled electric motor
80 vehicles.
45. 8703 Three wheeled vehicles NIL
1914 |

/ Sub- compensation
heading / cess
Tariff item
(1) (2) (3) (4)
46. 8703 Cars for physically handicapped NIL
persons, subject to the following
conditions:
s
a) an officer not below the rank of
l
Deputy Secretary to the Government
na
of India in the Department of Heavy
Industries certifies that the said goods
are capable of being used by the
io
physically handicapped persons; and
b) the buyer of the car gives an affidavit
ss
that he shall not dispose of the car for a
period of five years after its purchase.
15
[47 8703 40, Following Vehicles, with both
fe
8703 60 spark-ignition internal combustion

reciprocating piston engine and electric
motor as motors for propulsion;
ro
(a) Motor vehicles cleared as NIL

ambulances duly fitted with all the
P
fitments, furniture and accessories

necessary for an ambulance from the
factory manufacturing such motor
T
vehicles
S
(b) Three wheeled vehicles NIL

(c) Motor vehicles of engine capacity NIL
G
not exceeding 1200cc and of length

not exceeding 4000 mm
(d) Motor vehicles other than those 15%
mentioned at (a), (b) and (c) above.
| 1915

/ Sub- compensation
heading / cess
Tariff item
(1) (2) (3) (4)
Explanation.- For the purposes of this
entry, the specification of the motor
vehicle shall be determined as per the
s
Motor Vehicles Act, 1988 (59 of 1988)
l
and the rules made there under.]
na
16
[48 8703 50, Following Vehicles, with both
8703 70 compression-ignition internal
combustion piston engine [diesel-
io
or semi diesel] and electric motor as
motors for propulsion;
ss
(a) Motor vehicles cleared as NIL
ambulances duly fitted with all the
fitments, furniture and accessories
fe
necessary for an ambulance from the

factory manufacturing such motor
vehicles
ro
(b) Three wheeled vehicles NIL

(c) Motor vehicles of engine capacity NIL
P
not exceeding 1500 cc and of length

not exceeding 4000 mm
T
(d) Motor vehicles other than those 15%

mentioned at (a), (b) and (c) above.
S

G

and the rules made there under.]
1916 |

/ Sub- compensation
heading / cess
Tariff item
(1) (2) (3) (4)
49. 8703 Hydrogen vehicles based on fuel cell NIL
tech and of length not exceeding 4000
mm.
s
l
na
and the rules made there under.
50.
io
8703 21 or Petrol, Liquefied petroleum gases
8703 22 (LPG) or compressed natural gas
1%
ss
(CNG) driven motor vehicles of engine
capacity not exceeding 1200cc and of
length not exceeding 4000 mm.
fe

ro

P
51. 8703 31 Diesel driven motor vehicles of engine 3%

capacity not exceeding 1500 cc and of
length not exceeding 4000 mm.
T

S

G

17
[52 8703 Motor vehicles of engine capacity not 17%]
exceeding 1500 cc
| 1917

/ Sub- compensation
heading / cess
Tariff item
(1) (2) (3) (4)
18
[52A 8703 Motor vehicles of engine capacity 20%]
exceeding 1500 cc other than motor
vehicles specified against entry at S.
s
No 52B
l
19
[52B 8703 Motor vehicles of engine capacity 22%]
na
exceeding 1500 cc, popularly known
as Sports Utility Vehicles (SUVs)
including utility vehicles.
io
Explanation. - For the purposes of this
entry, SUV includes a motor vehicle of
ss
length exceeding 4000 mm and having
ground clearance of 170 mm. and
above.
fe
53. 8711 Motorcycles of engine capacity 3%

exceeding 350 cc.
ro
54. 8802 Other aircraft (for example, helicopters, 3%

aeroplanes), for personal use.
55. 8903 Yacht and other vessels for pleasure or 3%
P
sports
56. Any All goods other than those mentioned Nil
T
chapter at S. Nos. 1 to 55 above

Explanation.–
S
(1) In this Schedule, “tariff item”, “heading”, “sub-heading” and “Chapter”

G
shall mean respectively a tariff item, heading, sub-heading and Chapter as

specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(2) The rules for the interpretation of the First Schedule to the said Customs
Tariff Act, 1975, including the Section and Chapter Notes and the General
interpretation of this notification.
(3) For the purposes of this notification, the phrase “brand name” means brand
name or trade name, whether registered or not, that is to say, a name or
1918 |
a mark, such as symbol, monogram, label, signature or invented word or

writing which is used in relation to such specified goods for the purpose of
indicating, or so as to indicate a connection in the course of trade between
such specified goods and some person using such name or mark with or
without any indication of the identity of that person.
2. This notification shall come into force with effect from the 1st day of July, 2017.
Original Notification No. 1/2017-Compensation Cess (Rate), dated 28-
Notification 06-2017
Amending Corrigendum issued in F.No.354/117/2017-TRU, dated 30-06-
s
Notifications 2017
l
Notification No. 3/2017-Compensation Cess (Rate), dated 18-
na
07-2017.
09-2017.
io
01-2018
ss
07-2018
fe
Notes:
1. Corrected vide Corrigendum notification dated 30-6-2017, before it was
read as, “ 8702 10”
ro
2. Corrected vide Corrigendum notification dated 30-6-2017, before it was

read as, “ ten or more”
P
3. Substituted vide notification no. 3/2017 dated 18-7-2017, w.e.f. 18-7-2017

before it was read as, “5% + ` 1591 per thousand”
T

S

before it was read as, “5% + ` 1591per thousand“
G

| 1919
9. Substituted vide Not. 03/2017 - Dated 18-7-2017, w.e.f. 18th day of July,
2017 before it was read as, “3[5% + ` 2076 per thousand]”
10. Substituted vide Not. 03/2017 - Dated 18-7-2017,w.e.f. 18th day of July,
2017 before it was read as, “4[5%+ ` 3668 per thousand]”
2017before it was read as, “5[5% + ` 2076 per thousand]”
s
l
na
15 Substituted vide not. 5/2017 dated 11-9-2017, before it was read as,
io
47. 8703 Following Vehicles, with both spark-ignition internal NIL
40, combustion reciprocating piston engine and electric
8703 motor as motors for propulsion;
ss
50, a) Motor vehicles cleared as ambulances duly fitted with
all the fitments, furniture and accessories necessary
fe
for an ambulance from the factory manufacturing such

motor vehicles
b) Three wheeled vehicles
ro
c) Motor vehicles of engine capacity not exceeding

1200cc and of length not exceeding 4000 mm.
P
Explanation.- For the purposes of this entry, the

specification of the motor vehicle shall be determined
T
as per the Motor Vehicles Act, 1988 (59 of 1988) and

the rules made there under.
S
G
1920 |
16 Substituted vide not. 5/2017 dated 11-9-2017, before it was read as,
48. 8703 Following Vehicles, with both compression -ignition NIL
60, internal combustion piston engine [ diesel-or semi
8703 diesel ) and electric motor as motors for propulsion;
70 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
s
b) Three wheeled vehicles
c) Motor vehicles of engine capacity not exceeding
l
1500 cc and of length not exceeding 4000 mm.
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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
17 io
the rules made there under.
Substituted vide not. 5/2017 dated 11-9-2017, before it was read as,
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52. 8703 All goods other than those mentioned at S. Nos. 43 to 15%
51 above
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18 Inserted vide not. 5/2017 dated 11-9-2017

19 Inserted vide not. 5/2017 dated 11-9-2017
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20 Inserted vide Notification No. 1/2018 Dated 25-01-2018

21 Substituted vide Notification No. 1/2018 Dated 25-01-2018 before it was
read as, “8703” 22. Inserted vide Notification No. 2/2018-Compensation
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Cess (Rate) dated 26-07-2018

23. Inserted vide Notification No. 2/2018-Compensation Cess (Rate) dated
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26-07-2018
S
COMPENSATION CESS RATE NOTIFICATION APPLICABLE FOR SERVICES

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Notification No. 02/2017-Compensation Cess (Rate),

In exercise of the powers conferred by sub-section (1) and sub-section (2) of
section 8 of the Goods and Services Tax (Compensation to States) Act, 2017
(15 of 2017), the Central Government, on the recommendations of the Council,
| 1921
hereby notifies, that the cess, on the supply of services of description specified in
column (2) of the Table below and falling in Chapter, Section, Heading or Group
specified in column (3) of the said Table, shall be levied at the rate specified in the
corresponding entry in column (4) of the said Table.
Table
Sl. Description of Services Chapter, Rate
No. Section, (in per-cent.)
Heading
or Group
s
(1) (2) (3) (4)
l
1 Transfer of the right to use any Chapter 99 Same rate of cess as
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goods for any purpose (whether applicable on supply of
or not for a specified period) for similar goods involving
cash, deferred payment or other transfer of title in goods
2
valuable consideration
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Transfer of right in goods or Chapter 99 Same rate of cess as
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of undivided share in goods applicable on supply of
without the transfer of title similar goods involving
thereof transfer of title in goods
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1
[2A Leasing of motor vehicles Chapter 99 65percent.of the rate
purchased and leased prior to of cess as applicable on
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1st July 2017 supply of similar goods

involving transfer of title
in goods.
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Note:- Nothing contained

in this entry shall apply
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on or after 1stday of July,

2020]
S
3 Any other supply of services Chapter 99 Nil

2. Explanation. - Reference to “Chapter”, “Section”, “Heading” or “Group”,
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wherever they occur, unless the context otherwise requires, shall mean
respectively as “Chapter, “Section” and “Heading” in the 2[scheme of
classification of services annexed to notification No. 11/2017-Central Tax
(Rate), published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), dated 28th June, 2017, vide number G.S.R. 690(E), dated
28th June, 2017].
3. This notification shall come into force with effect from 1st day of July, 2017.
1922 |
Original Notification No. 2/2017-Compensation Cess (Rate), dated 28-

Notification 06-2017
Amending Corrigendum in F.No.334/1/2017-TRU, dated 01-07-2017
Notifications Notification No. 6/2017-Compensation Cess (Rate), dated 13-
10-2017.
Notes :
1. Sl.No. 2A was inserted w.e.f. 13-10-2017 vide Notification No.
6/2017-Compensation Cess (Rate), dated 13-10-2017.
s
2. The words “scheme of classification of services” were corrected as “scheme
l
of classification of services annexed to notification No. 11/2017-Central
na
Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), dated 28th June, 2017, vide number G.S.R. 690(E), dated
28th June, 2017.” vide corrigendum issued in 01-07-2017.F.No.334/1/2017-
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TRU, dated 01-07-2017.
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RELATED CLARIFICATIONS
Circular No.52/26/2018-GST
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Subject: Clarification regarding applicability of GST on various goods and

services–reg.
Dated, 9th August, 2018
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Representations have been received seeking clarification in respect of applicable

GST rates on the following items:
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(i) Fortified Toned Milk

(ii) Refined beet and cane sugar
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(iii) Tamarind Kernel Powder (Modified & Un Modified form)

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(iv) Drinking water

(v) Plasma products
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(vi) Wipes using spun lace non-woven fabric

(vii) Real Zari Kasab (Thread)
(viii) Marine Engine
(ix) Quilt and comforter
(x) Bus body building as supply of motor vehicle or job work
(xi) Disc Brake Pad
| 1923
2. The matter has been examined. The issue-wise clarifications are discussed
below:
3.1 Applicability of GST on Fortified Toned Milk: Representations have been
received seeking clarification regarding applicability of GST on Fortified Toned
Milk.
3.2 Milk is classified under heading 0401 and as per S.No. 25 of notification No.
2/2017- Central Tax (Rate) dated 28.06.2017, 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 falling under tariff head 0401 attracts NIL rate of GST. Further,
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as per HSN Explanatory Notes, milk enriched with vitamins and minerals is
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classifiable under HSN code 0401. Thus, it is clarified that toned milk fortified
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(with vitamins ‘A’ and ‘D’) attracts NIL rate of GST under HSN Code 0401.
4.1 Applicable GST rate on refined beet and cane sugar: Doubts have been raised
regarding GST rate applicable on refined beet and cane sugar. Vide S. No. 91 of
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schedule I of notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, 5%
GST rate has been prescribed on all kinds of beet and cane sugar falling under
heading 1701.
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4.2 Doubts seem to have arisen in view of S. No. 32 A of the Schedule II of notification
No. 1/2017-Central Tax (Rate) dated 28.06.2017, which prescribes 12% GST
rate on “All goods, falling under tariff items 1701 91 and 1701 99 including
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refined sugar containing added flavouring or colouring matter, sugar cubes

(other than those which attract 5% or Nil GST)”.
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4.3 It is clarified that by virtue of specific exclusion in S. No. 32 A, any sugar that
falls under 5% category [at the said S. No. 91 of schedule I of notification
No.1/2017-Central Tax (Rate) dated 28.06.2017] gets excluded from the S. No.
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32 A of Schedule II. As all kinds of beet and cane sugar falling under heading
1701 are covered by the said entry at S. No. 91 of Schedule I, these would get
excluded from S. No. 32 A of Schedule II, and thus would attract GST @ 5%.
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4.4 Accordingly, it is clarified that beet and cane sugar, including refined beet and
cane sugar, will fall under heading 1701 and attract 5% GST rate.
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5.1 Applicable GST rate on treated (modified) tamarind kernel powder

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and plain (unmodified) tamarind kernel powder : Representation have

been received seeking clarification regarding GST rate applicable on treated
(modified) tamarind kernel powder and plain (unmodified) tamarind kernel
powder.
5.2 There are two grades of Tamarind Kernel Powder (TKP):- Plain (unmodified)
form (hot, water soluble) and Chemically treated (modified) form (cold, water
soluble).
1924 |
5.3 As per S. No. 76 A of schedule I of notification No. 1/2017-Central Tax (Rate)

dated 28.06.2017, 5% GST rate was prescribed on Tamarind Kernel powder
falling under chapter 13. However, certain doubts have been expressed
regarding GST rate on Tamarind kernel powder, as the said notification does
not specifically mention the word “modified”.
5.4 As both plain (unmodified) tamarind kernel powder and treated (modified)
tamarind kernel powder fall under chapter 13, it is hereby clarified that both
attract 5% GST in terms of the said notification.
6.1 Applicability of GST on supply of safe drinking water for public
purpose: Representations have been received seeking clarification regarding
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applicability of GST on supply of safe drinking water for public purpose.
l
6.2 Attention is drawn to the entry at S. No. 99 of notification No. 2/2017-Central
na
Tax (Rate) dated 28.06.2017, by virtue of which water [other than aerated,
mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water
sold in sealed container] falling under HS code 2201 attracts NIL rate of GST.
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6.3 Accordingly, supply of water, other than those excluded from S. No. 99 of
notification No. 2/2017-Central Tax (Rate) dated 28.06.2017, would attract
GST at “NIL” rate. Therefore, it is clarified that supply of drinking water for
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public purposes, if it is not supplied in a sealed container, is exempt from GST.
7.1 GST rate on Human Blood Plasma: References have been received about the
varying practices being followed in different parts of the country regarding the
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GST rates on “human blood plasma”.

7.2 Plasma is the clear, straw coloured liquid portion of blood that remains after
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red blood cells, white blood cells, platelets and other cellular components
have been removed. As per the explanatory notes to the Harmonized System
of Nomenclature (HSN), plasma would fall under the description antisera
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and other blood fractions, whether or not modified or obtained by means of

biotechnological processes and would fall under HS code 3002.
7.3 Normal human plasma is specifically mentioned at S. No. 186 of List I under
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S. No. 180 of Schedule I of the notification No. 1/2017-Central Tax (Rate)

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dated 28th June, 2017, and attracts 5% GST. Other items falling under HS Code
3002 (including plasma products) would attract 12% GST under S. No. 61 of
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Schedule II of the said notification, not specifically covered in the said List I.
7.4 Thus, a harmonious reading of the two entries would mean that normal human
plasma would attract 5% GST rate under List I (S. No. 186), whereas plasma
products would attract 12% GST rate, if otherwise not specifically covered
under the said List.
8.1 Appropriate classification of baby wipes, facial tissues and other similar
products: Varied practices are being followed regarding the classification
of baby wipes, facial tissues and other similar products, and references have
| 1925
been received requesting for correct classification of these products. As per

the references, these products are currently being classified under different HS
codes namely 3307, 3401 and 5603 by the industry.
8.2 Commercially, wipes are categorized into various types such as baby wipes,
facial wipes, disinfectant wipes, make-up remover wipes etc. These products
are generally made by using non-woven fabrics of viscose and polyviscous
blend and are sprinkled with demineralized water and various chemicals and
fragrances, which impart the essential character to the product. The base raw
materials are moisturising and cleansing agents, preservatives, aqua base,
cooling agents, perfumes etc. The textile material is present as a carrying
s
medium of these cleaning/wiping components.
l
8.3 According to the General Rules for Interpretation [GRI- 3(b)] of the First
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Schedule to the Customs Tariff Act (CTA), 1975, “Mixtures, composite goods
consisting of different materials or made up of different components, and goods
put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall
be classified as if they consisted of the material or component which gives them
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their essential character, insofar as this criterion is applicable.” Since primary
function of the article should be taken into consideration while deciding the
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classification, it is clear that the essential character of the wipes in the instant
case is imparted by the components which are to be mixed with the textile
material.
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8.4 As per the explanatory notes to the HSN, the HS code 5603 clearly excludes
non- woven, impregnated, coated or covered with substances or preparations
such as perfumes or cosmetics, soaps or detergents, polishes, creams or similar
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preparations. The HSN is reproduced as follows : “The heading also excludes:

Nonwoven, impregnated, coated or covered with substances or preparations [i.e.
perfumes or cosmetics (Chapter 33), soaps or detergents (heading 3401), polishes,
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creams, or similar preparations (heading 3405), fabric, softeners (heading 3809)]

where the textile material is present merely as a carrying medium. Further, HS
T
code 3307 covers wadding, felt and non-woven, impregnated, coated or covered
with perfumes or cosmetics. The HS code 3401, would cover paper, wadding, felt
S
and non-woven impregnated, coated or covered with soap or detergent whether

or not perfumed”.
G
8.5 Further, as per the explanatory notes to the HSN, the heading 3307 includes
wadding, felt and nonwovens impregnated, coated or covered with perfume or
cosmetics. Similarly, as per explanatory notes to the HSN, the heading 3401
includes wipes made of paper, wadding, felt and nonwovens, impregnated,
coated or covered with soap or detergent, whether or not perfumed or put up for
retail sale.
8.6 Thus, the wipes of various kinds (as stated above) are classifiable under
heading 3307 or 3401 depending upon their constituents as discussed above.
1926 |
Therefore, if the baby wipes are impregnated with perfumes or cosmetics,

then the same would fall under HS code 3307 and would attract 18% GST rate.
Similarly, if they are coated with soap or detergent, then it would fall under HS
code 3401 and would attract 18% GST.
9.1 Classification and applicable GST rate on real zari Kasab (thread): Certain
doubts have been raised regarding the classification and applicable GST
rate on Kasab thread (a metallised yarn) as yarn falling under heading 5605
attracts 12% GST, as per entry 137 of the Schedule-II-12% of the notification
No.01/2017-Central Tax (rate) dated 28.06.2017, while specified embroidery
product falling under 5809 and 5810 attracts GST @ 5%, as per entry no. 220
s
of the Schedule-I-5% of the above-mentioned notification.
l
9.2 The heading 5809 and 5810 cover embroidery and zari articles. These heading
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do not cover yarn of any kinds. Hence, while these headings apply to embroidery
articles, embroidery in piece, in strips, or in motifs, they do not apply to yarn,
including Kasab yarn.
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9.3 Further all types of metallised yarns or threads are classifiable under tariff
heading 5605. Kasab (yarn) falls under this heading. Under heading 5605, real
zari manufactured with silver wire gimped (vitai) on core yarn namely pure silk
ss
and cotton and finally gilted with gold would attract 5% GST under tariff item
5605 00 10, as specified at entry no. 218A of Schedule- I-5% of the GST rate
schedule. Other goods falling under this heading attract 12% GST. Accordingly,
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kasab (yarn) would attract 12% GST along with other metallised yarn, whether
or not gimped, being textile yarn, combined with metal in the form of thread,
strip or powder or covered with metal including imitation zari thread (S. No.
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137 of the Schedule-II-12%). Therefore, it is clarified that imitation zari thread

or yarn known as “Kasab” or by any other name in trade parlance, would attract
a uniform GST rate of 12% under tariff heading 5605.
P
10.1 Applicability of GST on marine engine: Reference has been received seeking
clarification regarding GST rates on Marine Engine. The fishing vessels are
T
classifiable under heading 8902, and attract GST @ 5%, as per S. No. 247 of
Schedule I of the notification No. 01/2017-Central Tax (rate) dated 28.06.2017.
S
Further, parts of goods of heading 8902, falling under any chapter also attracts
GST rate of 5%, vide S. No. 252 of Schedule I of the said notification. The Marine
G
engine for fishing vessel falling under Tariff item 8408 1093 of the Customs
Tariff Act, 1975 would attract a GST rate of 5% by virtue of S. No. 252 of
Schedule I of the notification No. 01/2017-Central Tax (rate) dated 28.06.2017.
10.2 Therefore, it is clarified that the supplies of marine engine for fishing vessel
(being a part of the fishing vessel), falling under tariff item 8408 10 93 attracts
5% GST.
11.1 Applicable GST rate on cotton quilts under tariff heading 9404-Scope of
the term “Cotton Quilt”.
| 1927
11.2 Cotton quilts falling under tariff heading 9404 attract a GST rate of 5% if the
sale value of such cotton quilts does not exceed Rs. 1000 per piece [as per S. No.
257 A of Schedule I of the notification No. 01/2017-Central Tax (rate) dated
28.06.2017]. However, such cotton quilts, with sale value exceeding Rs.1000
per piece attract a GST rate of 12% (as per S. No. 224A of Schedule II of the said
notification). Doubts have been raised as to what constitutes cotton quilt, i.e.
whether a quilt filled with cotton with cover of cotton, or filled with cotton but
cover made of some other material, or filled with material other than cotton.
11.3 The matter has been examined. The essential character of the cotton quilt is
imparted by the filling material. Therefore, a quilt filled with cotton constitutes
s
a cotton quilt, irrespective of the material of the cover of the quilt. The GST rate
l
would accordingly apply.
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12.1 Applicable GST rate for bus body building activity: Representations have
been received seeking clarifications on GST rates on the activity of bus body
building. The doubts have arisen on account of the fact that while GST applicable
io
on job work services is 18%, the supply of motor vehicles attracts GST @ 28%.
12.2 Buses [motor vehicles for the transport of ten or more persons, including the
driver] fall under headings 8702 and attract 28% GST. Further, chassis fitted
ss
with engines [8705] and whole bodies (including cabs) for buses [8707]
also attract 28% GST. In this context, it is mentioned that the services of bus
body fabrication on job work basis attracts 18% GST on such service. Thus,
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fabrication of buses may involve the following two situations:

a) Bus body builder builds a bus, working on the chassis owned by
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him and supplies the built-up bus to the customer, and charges the
customer for the value of the bus.
b) Bus body builder builds body on chassis provided by the principal
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for body building, and charges fabrication charges (including certain

material that was consumed during the process of job-work).
T
12.3 In the above context, it is hereby clarified that in case as mentioned at Para
12.2(a) above, the supply made is that of bus, and accordingly supply would
S
attract GST @28%. In the case as mentioned at Para 12.2(b) above, fabrication
of body on chassis provided by the principal (not on account of body builder),
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the supply would merit classification as service, and 18% GST as applicable
will be charged accordingly.
13.1 Applicable GST rate on Disc Brake Pad: Representations have been received
seeking clarification on disc brake pad for automobiles. It is stated that
divergent practices of classifying these products, in Chapter 68 or heading
8708 are being followed. Chapter 68 attracts a GST rate of 18%, while heading
8708 attracts a GST rate of 28%.
1928 |
13.2 Parts and accessories of motor vehicles of headings 8701 to 8705 are classified
under heading 8708 and attract 28% GST. Further, friction material and articles
thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not
mounted, for brakes, for clutches or the like, with a basis of asbestos, of other
mineral substances or of cellulose, whether or not combined with textiles or
other mineral substances or of cellulose, whether or not combined with textiles
or other materials are classifiable under heading 6813 and attract 18% GST.
13.3 In the above context, it is mentioned that as per HSN Explanatory Notes,
heading 8708 covers “Brakes (shoe, segment, disc, etc.) and parts thereof
(plates, drums, cylinders, mounted linings, oil reservoirs for hydraulic brakes,
s
etc.); servo-brakes and parts thereof, while Chapter 68 covers articles of Stone,
l
Plaster, Cement, Asbestos, Mica or similar materials. Further, HSN Explanatory
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Notes to the heading 6813 specifically excludes:
i) Friction materials not containing mineral materials or cellulose fibre
(e.g., those of cork);
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ii) Mounted brake linings (including friction material fixed to a metal
plate provided with circular cavities, perforated tongues or similar
fittings, for disc brakes) which are classified as parts of the machines
ss
or vehicles for which they are designed (e.g. heading 8708).
13.4 Thus, it is clear, in view of the HSN Explanatory Notes that the said goods,
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namely “Disc Brake pad” for automobiles, are appropriately classifiable under
heading 8708 of the Customs Tariff Act, 1975 and would attract 28% GST.
Circular No. 55/29/2018- GST
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Subject: Taxability of services provided by Industrial Training Institutes (ITI)

- reg.
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New Delhi, the 10th August, 2018

Representations have been received requesting to clarify the following:
T
(a) Whether GST is payable on vocational training provided by private

ITIs in designated trades and in other than designated trades.
S
(b) Whether GST is payable on the service, provided by a private

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Industrial Training Institute for conduct of examination against

consideration in the form of entrance fee and also on the services
relating to admission to or conduct of examination.
2. With regard to the first issue, [Para 1(a) above], it is clarified that Private ITIs
qualify as an educational institution as defined under para 2(y) of notification
No. 12/2017-CT(Rate) if the education provided by these ITIs is approved as
vocational educational course. The approved vocational educational course
has been defined in para 2(h) of notification ibid to mean a course run by an
| 1929
ITI or an Industrial Training Centre affiliated to NCVT (National Council for

Vocational Training) or SCVT (State Council for Vocational Training) offering
courses in designated trade notified under the Apprenticeship Act, 1961;
or a Modular employable skill course, approved by NCVT, run by a person
registered with DG Training in Ministry of Skill Development. Therefore,
services provided by a private ITI in respect of designated trades notified
under Apprenticeship Act, 1961 are exempt from GST under Sr. No. 66 of
notification No. 12/2017-CT(Rate). As corollary, services provided by a private
ITI in respect of other than designated trades would be liable to pay GST and
are not exempt.
s
3. With regard to the second issue, [Para 1(b) above], it is clarified that in case
l
of designated trades, services provided by a private ITI by way of conduct
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of entrance examination against consideration in the form of entrance fee
will also be exempt from GST [Entry (aa) under Sr. No. 66 of notification No.
12/2017-CT(Rate) refers]. Further, in respect of such designated trades,
services provided to an educational institution, by way of, services relating to
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admission to or conduct of examination by a private ITI will also be exempt
[Entry (b(iv)) under Sr. No. 66 of notification No. 12/2017-CT(Rate) refers].
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It is further clarified that in case of other than designated trades in private
ITIs, GST shall be payable on the service of conduct of examination against
consideration in the form of entrance fee and also on the services relating to
admission to or conduct of examination by such institutions, as these services
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are not covered by the exemption ibid.

4. As far as Government ITIs are concerned, services provided by a Government
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ITI to individual trainees/students, is exempt under SI. No. 6 of 12/2017-

CT(R) dated 28.06.2017 as these are in the nature of services provided by
the Central or State Government to individuals. Such exemption in relation to
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services provided by Government ITI would cover both - vocational training

and examinations conducted by these Government ITIs.
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S
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1930 |
Circular No. 34/8/2018-GST dated 1st March 2018

Subject: Clarifications regarding GST in respect of certain services
I am directed to issue clarification with regard to the following issues as approved
by the Fitment Committee to the GST Council in its meeting held on 9th, 10th and
13th January 2018:-
S. Issue Clarification
No.
1. Whether activity of bus In the case of bus body building there is sup-
s
body building, is a supply ply of goods and services. Thus, classification
of goods or services? of this composite supply, as goods or service
l
would depend on which supply is the principal
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supply which may be determined on the basis
of facts and circumstances of each case.
2. Whether retreading of In retreading of tyres, which is a composite sup-
or services?
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tyres is a supply of goods ply, the pre-dominant element is the process of
retreading which is a supply of service. Rubber
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used for retreading is an ancillary supply. Which
part of a composite supply is the principal sup-
ply, must be determined keeping in view the
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nature of the supply involved. Value may be one

of the guiding factors in this determination, but
not the sole factor. The primary question that
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should be asked is what is the essential nature

of the composite supply and which element of
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the supply imparts that essential nature to the

composite supply.
Supply of retreaded tyres, where the old tyres
T
belong to the supplier of retreaded tyres, is a

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supply of goods (retreaded tyres under head-

ing 4012 of the Customs Tariff attracting GST @
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28%)
| 1931
No.
3. Whether Priority Sec- In Reserve Bank of India FAQ on PSLC, it has
tor Lending Certificates been mentioned that PSLC may be construed
(PSLCs) are outside the to be in the nature of goods, dealing in which
purview of GST and has been notified as a permissible activity un-
therefore not taxable? der section 6(1) of the Banking Regulation Act,
1949 vide Government of India notification dat-
ed 4th February, 2016. PSLC are not securities.
s
PSLC are akin to freely tradeable duty scrips,
l
Renewable Energy Certificates, REP license or
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replenishment license, which attracted VAT.
In GST there is no exemption to trading in PSLCs.
Thus, PSLCs are taxable as goods at standard rate
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of 18% under the residuary S. No. 453 of Schedule
III of notification No. 1/2017-Central Tax(Rate).
GST payable on the certificates would be available
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as ITC to the bank buying the certificates.
4. (1) Whether the activi- (1) Service by way of transmission or distribu-
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ties carried by DISCOMS tion of electricity by an electricity transmission

against recovery of or distribution utility is exempt from GST under
charges from consum- notification No. 12/2017- CT (R), Sl. No. 25. The
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ers under State Electric- other services such as, -

ity Act are exempt from i. Application fee for releasing connection of
GST?
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electricity;
(2) Whether the guar- ii. Rental Charges against metering equipment;
antee provided by State
iii. Testing fee for meters/ transformers, capac-
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Government to state
itors etc.;
owned companies
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against guarantee com- iv. Labour charges from customers for shifting
of meters or shifting of service lines;
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mission, is taxable under

GST? v. charges for duplicate bill; provided by DIS-
COMS to consumer are taxable.
1932 |
No.
(2) The service provided by Central Govern-
ment/State Government to any business enti-
ty including PSUs by way of guaranteeing the
loans taken by them from financial institutions
against consideration in any form including
Guarantee Commission is taxable.
s
Circular No. 27/01/2018-GST date3d 04th January 2018
l
Subject: Clarifications regarding levy of GST on accommodation services,
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betting and gambling in casinos, horse racing, admission to cinema,
homestays, printing, legal services etc.
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Representations were received from trade and industry for clarification on certain
issues regarding levy of GST on supply of services.
2. In this context, it is stated that the following clarifications, inter-alia, were
ss
published as FAQ at http://www.cbec.gov.in/resources//htdocs-cbec/gst/
om-clarification.pdf.
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S. Questions/ Clarifications sought Clarifications

No.
1 1. Will GST be charged on actual 1. Declared or published tariff is
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tariff or declared tariff for relevant only for determination

accommodation services? of the tax rate slab. GST will be
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2. What will be GST rate if cost payable on the actual amount

goes up (more than declared charged (transaction value).
tariff) owing to additional bed. 2. GST rate would be determined
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3. Where will the declared tariff according to declared tariff for

be published? the room, and GST at the rate
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4. Same room may have different so determined would be levied

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tariff at different times on the entire amount charged

depending on season or flow from the customer. For ex-
of tourists as per dynamic ample, if the declared tariff is
pricing. Which rate to be used Rs. 7000 per unit per day but
then? the amount charged from the
5. If tariff changes between customer on account of extra
booking and actual usage, bed is Rs. 8000, GST shall be
which rate will be used? charged at 18% on Rs. 8000.
| 1933

No.
6. GST at what rate would be 3. Tariff declared anywhere, say
levied if an upgrade is provided on the websites through which
to the customer at a lower rate? business is being procured or
printed on tariff card or dis-
played at the reception will be
the declared tariff. In case differ-
ent tariff is declared at different
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places, highest of such declared
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tariffs shall be the declared tariff
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for the purpose of levy of GST.
4. In case different tariff is
declared for different seasons
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or periods of the year, the
tariff declared for the season
in which the service of
ss
accommodation is provided
shall apply.
fe
5. Declared tariff at the time of

supply would apply.
6. If declared tariff of the
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accommodation provided by
way of upgrade is Rs 10000,
P
but amount charged is Rs 7000,

then GST would be levied @
28% on Rs 7000/-.
T
2 Vide notification No. Relevant part of entry 34 of the said

S
11/2017-Central Tax (Rate) dated CGST notification reads as under:

the 28th June 2017 entry 34, GST on “Heading 9996 (Recreational,
G
the service of admission into casino cultural and sporting services) - …

under Heading 9996 (Recreational,
(iii) Services by way of admission
cultural and sporting services) has
to entertainment events or access
been levied @ 28%. Since the Value
to amusement facilities including
of supply rule has not specified the
exhibition of cinematograph films,
method of determining taxable
theme parks, water parks, joy rides,
amount in casino, Casino Operators
merry-go rounds, go- carting,
have been informed to collect 28%
1934 |

No.
GST on gross amount collected as casinos, race-course, ballet, any
admission charge or entry fee. The sporting event such as Indian Premier
method of levy adopted needs to be League and the like. - 14%
clarified. (iv)…
(v) Gambling. - 14 %”
As is evident from the notification,
s
“entry to casinos” and “gambling”
are two different services, and GST
l
na
is leviable at 28% on both these
services (14% CGST and 14% SGST)
on the value determined as per
section 15 of the CGST Act. Thus,
io GST @ 28% would apply on entry

to casinos as well as on betting/
ss
gambling services being provided
by casinos on the transaction value
of betting, i.e. the total bet value, in
fe
addition to GST levy on any other

services being provided by the
casinos (such as services by way of
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supply of food/ drinks etc. at the

casinos). Betting, in pre-GST regime,
P
was subjected to betting tax on full

bet value.
3 The provision in rate schedule GST would be leviable on the entire
T
notification No. 11/2017-Central bet value i.e. total of face value of any
S
Tax (Rate) dated the 28th June 2017 or all bets paid into the totalisator or
does not clearly state the tax base to placed with licensed book makers,
G
levy GST on horse racing. This may as the case may be.
be clarified. Illustration: If entire bet value is Rs.
100, GST leviable will be Rs. 28/-.
| 1935

No.
4 1. Whether for the purpose 1. Price/ declared tariff does not
of entries at Sl. Nos. 34(ii) include taxes.
[admission to cinema] and 2. Room rent in hospitals is
7(ii)(vi)(viii) [Accommodation exempt.
in hotels, inns, etc.], of
3. Any service by way of serving
notification 11/2017-CT
of food or drinks including by a
(Rate) dated 28th June 2017,
s
bakery qualifies under section
price/ declared tariff includes
10 (1) (b) of CGST Act and
l
the tax component or not?
hence GST rate of composition
na
2. Whether rent on rooms levy for the same would be 5%.
provided to in-patients is
exempted? If liable to tax,
io
please mention the entry of
CGST Notification 11/2017-
CT(Rate)
ss
3. What will be the rate of tax
for bakery items supplied
fe
where eating place is attached

- manufacturer for the purpose
of composition levy?
ro
5 Whether homestays providing Notification No. 17/2017-Central

accommodation through an Tax (Rate), has been issued making
P
Electronic Commerce Operator, ECOs liable for payment of GST in

below threshold limit are exempt case of accommodation services
from taking registration? provided in hotels, inns guest houses
T
or other commercial places meant

for residential or lodging purposes
S
provided by a person having

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turnover below Rs. 20 lakhs (Rs.

10 lakhs in special category states)
per annum and thus not required
to take registration under section
22(1) of CGST Act. Such persons,
even though they provide services
through ECO, are not required to
take registration in view of section
24(ix) of CGST Act, 2017.
1936 |

No.
6 To clarify whether supply in the The supply of books shall be treated
situations listed below shall be as supply of goods as long as the
treated as a supply of goods or supplier owns the books and has the
supply of service: - legal rights to sell those books on his
1. The books are printed/ pub- own account.
lished/ sold on procuring
copyright from the author or
s
his legal heir. [e.g. White Ti-
l
ger Procures copyright from
na
Ruskin Bond]
2. The books are printed/ pub-
lished/ sold against a specific
io
brand name. [e.g. Manorama
Year Book]
ss
3. The books are printed/ pub-
lished/ sold on paying copy-
right fees to a foreign pub-
fe
lisher for publishing Indian

edition (same language) of
foreign books. [e.g. Penguin
ro
(India) Ltd. pays fees to Rout-

ledge (London)] The books are
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printed/ published/ sold on

paying copyright fees to a for-
eign publisher for publishing
T
Indian language edition (trans-

lated). [e.g. Ananda Publishers
S
Ltd. pays fees to Penguin (NY)]

G
7 Whether legal services other than Yes. In case of legal services including
representational services provided representational services provided
by an individual advocate or a senior by an advocate including a senior
advocate to a business entity are advocate to a business entity, GST is
liable for GST under reverse charge required to be paid by the recipient
mechanism? of the service under reverse charge
mechanism, i.e. the business entity.
| 1937
3. The above clarifications are reiterated for the purpose of levy of GST on
supply of services.
Circular No. 28/02/2018-GST dated 8th January 2018

Subject: Clarifications regarding GST on College Hostel Mess Fees
Queries have been received seeking clarification regarding the taxability and rate
of GST on services by a college hostel mess. The clarification is as given below:
2. The educational institutions have mess facility for providing food to their
s
students and staff. Such facility is either run by the institution/ students
themselves or is outsourced to a third person. Supply of food or drink
l
provided by a mess or canteen is taxable at 5% without Input Tax Credit
na
[Serial No. 7(i) of notification No. 11/2017-CT (Rate) as amended vide
notification No. 46/2017-CT (Rate) dated 14.11.2017 refers].
2.1 If the catering services is one of the services provided by an educational
io
institution to its students, faculty and staff and the said educational
institution is covered by the definition given under para 2(y) of notification
ss
No. 12/2017-Central Tax (Rate), then the same is exempt. [Sl. No. 66(a) of
notification No. 12/2017-Central Tax (Rate) refers]
2.2 If the catering services, i.e., supply of food or drink in a mess or canteen, is
fe
provided by anyone other than the educational institution, then it is a supply

of service at entry 7(i) of notification No. 11/2017-CT (Rate) [as amended
ro
vide notification No. 46/2017-CT (Rate) dated 14.11.2017] to the concerned

educational institution and attracts GST of 5% provided that credit of input
tax charged on goods and services used in supplying the service has not been
P
taken, effective from 15.11.2017.

T
Circular No. 16/16/2017-GST dated 15th November 2017

Subject: Clarifications regarding applicability of GST and availability of ITC
S
in respect of certain services

G
I am directed to issue clarification with regard to certain issues brought to the

notice of Board as under:
1938 |
S. No. Issue Comment

1. Is GST applicable on 1. As per GST notification No.
warehousing of agricul- 11/2017-Central Tax (Rate), S.No.
tural produce such as tea 24 and notification No. 12/2017-
(i.e. black tea, white tea Central Tax (Rate), S.No. 54, dated
etc.), processed coffee 28thJune 2017, the GST rate on
beans or powder, puls- loading, unloading packing, storage or
es (de-husked or split), warehousing of agricultural produce is
jaggery, processed spic- Nil.
s
es, processed dry fruits, 2. Agricultural produce in the notification
l
processed cashew nuts has been defined to mean “any produce
na
etc.? out of cultivation of plants and rearing
of all life forms of animals, except the
rearing of horses, for food, fibre, fuel,
io
raw material or other similar products,
on which either no further processing
is done or such processing is done
ss
as is usually done by a cultivator or
producer which does not alter its
essential characteristics but makes it
fe
marketable for primary market”

3. Tea used for making the beverage,
ro
such as black tea, green tea, white tea

is a processed product made in tea
factories after carrying out several
P
processes, such as drying, rolling,

shaping, refining, oxidation, packing
T
etc. on green leaf and is the processed

output of the same.
S
4. Thus, green tea leaves and not tea is

G
the “agricultural produce” eligible

for exemption available for loading,
unloading, packing, storage or
warehousing of agricultural produce.
Same is the case with coffee obtained
after processing of coffee beans.
| 1939

5. Similarly, processing of sugarcane
into jaggery changes its essential
characteristics. Thus, jaggery is also
not an agricultural produce.
6. Pulses commonly known as dal are
obtained after dehusking or splitting
or both. The process of de- husking or
splitting is usually not carried out by
s
farmers or at farm level but by the pulse
l
millers. Therefore pulses (dehusked or
na
split) are also not agricultural produce.
However whole pulse grains such as
whole gram, rajma etc. are covered in
io
the definition of agricultural produce.
7. In view of the above, it is hereby
ss
clarified that processed products
such as tea (i.e. black tea, white
tea etc.), processed coffee beans or
fe
powder, pulses (dehusked or split),

jaggery, processed spices, processed
dry fruits, processed cashew nuts
ro
etc. fall outside the definition

of agricultural produce given in
notification No. 11/2017-CT(Rate) and
P
12/2017-CT(Rate) and corresponding

notifications issued under IGST and
T
UGST Acts and therefore the exemption

from GST is not available to their
S
loading, packing, warehousing etc.

G
and that any clarification issued in the

past to the contrary in the context of
Service Tax or VAT/ Sales Tax is no
more relevant.
1940 |

2. Is GST leviable on in- 1. Under Schedule I of the CGST Act,
ter-state transfer of air- supply of goods or services or both
craft engines, parts and between related persons or between
accessories for use by distinct persons as specified in
their own airlines? Section 25, when made in the course
or furtherance of business, even if,
without consideration, attracts GST.
2. It is hereby clarified that credit
s
of GST paid on aircraft engines,
l
parts & accessories will be
na
available for discharging GST
on inter–state supply of such aircraft
engines, parts & accessories by way
io
of inter-state stock transfers between
distinct persons as specified in section
ss
25 of the CGST Act, notwithstanding
that credit of input tax charged on
consumption of such goods is not
fe
allowed for supply of service of

transport of passengers by air in
economy class at GST rate of 5%.
ro
3. Is GST leviable on Gen- It is hereby clarified that services provided

eral Insurance policies to the Central Government, State Govern-
P
provided by a State ment, Union territory under any insurance

Government to employ- scheme for which total premium is paid by
ees of the State govern- the Central Government, State Government,
T
ment/ Police personnel, Union territory are exempt from GST under
employees of Electricity Sl. No. 40 of notification No. 12/2017-Cen-
S
Department or students tral Tax (Rate). Further, services provided

G
of colleges/ private by State Government by way of general in-

schools etc. surance (managed by government) to em-
(a) where premium ployees of the State government/ Police
is paid by State personnel, employees of Electricity Depart-
Government and ment or students are exempt vide entry 6
of notification No. 12/2017- CT(R) which
(b) where premium is
exempts Services by Central Government,
paid by employees,
State Government, Union territory or local
students etc.?
authority to individuals.
| 1941
Circular No.13/13/2017-GST dated 27th October 2017

Subject: Clarification on Unstitched Salwar Suits
Doubts have been raised regarding the classification of Cut pieces of Fabrics under
GST.
2. It has been represented that before becoming readymade articles or an
apparel, the fabric is cut from bundles or thans and sold in that unstitched
state. The consumers buy these sets or pieces and get it stitched to their
shape and size.
s
3. Fabrics are classifiable under chapters 50 to 55 of the First Schedule to the
Customs Tariff Act, 1975 on the basis of their constituent materials and
l
attract a uniform GST rate of 5% with no refund of the unutilized input tax
na
credit.
4. Mere cutting and packing of fabrics into pieces of different lengths from
bundles or thans, will not change the nature of these goods and such pieces
io
of fabrics would continue to be classifiable under the respective heading as
the fabric and attract the 5% GST rate.
ss
Circular No. 11/11/2017-GST dated 20th October 2017
Subject: Clarification on taxability of printing contracts
fe
Requests have been received to clarify whether supply of books, pamphlets,

brochures, envelopes, annual reports, leaflets, cartons, boxes etc., printed with
ro
design, logo, name, address or other contents supplied by the recipient of such
supplies, would constitute supply of goods falling under Chapter 48 or 49 of the
First Schedule to the Customs Tariff Act, 1975 (51of 1975) or supply of services
P
falling under heading 9989 of the scheme of classification of services annexed to

notification No. 11/2017-CT(R).
T
2. In the above context, it is clarified that supply of books, pamphlets, brochures,

envelopes, annual reports, leaflets, cartons, boxes etc. printed with logo,
S
design, name, address or other contents supplied by the recipient of such

G
printed goods, are composite supplies and the question, whether such
supplies constitute supply of goods or services would be determined on the
basis of what constitutes the principal supply.
3. Principal supply has been defined in Section 2(90) of the Central Goods
and Services Tax Act as supply of goods or services which constitutes the
predominant element of a composite supply and to which any other supply
forming part of that composite supply is ancillary.
1942 |
4. In the case of printing of books, pamphlets, brochures, annual reports, and

the like, where only content is supplied by the publisher or the person who
owns the usage rights to the intangible inputs while the physical inputs
including paper used for printing belong to the printer, supply of printing
[of the content supplied by the recipient of supply] is the principal supply
and therefore such supplies would constitute supply of service falling under
heading 9989 of the scheme of classification of services.
5. In case of supply of printed envelopes, letter cards, printed boxes, tissues,
napkins, wall paper etc. falling under Chapter 48 or 49, printed with design,
s
logo etc. supplied by the recipient of goods but made using physical inputs
including paper belonging to the printer, predominant supply is that of
l
na
goods and the supply of printing of the content [supplied by the recipient
of supply] is ancillary to the principal supply of goods and therefore such
supplies would constitute supply of goods falling under respective headings
of Chapter 48 or 49 of the Customs Tariff.
io
RELATED PRESS RELEASES
ss
Press Release Dated: 06th April, 2018
Subject: 5% Uniform rate of GST to apply in all railway catering services in
fe
trains or on stations
With a view to remove any doubt or uncertainty in the matter and bring uniformity
ro
in the rate of GST applicable to supply of food and drinks made available in trains,
platforms or stations, it has been clarified with the approval of the competent
authority that the GST rate on supply of food and drinks by the Indian Railways
P
or Indian Railways Catering and Tourism Corporation Ltd. or their licensees,

whether in trains or at platforms (static units), will be 5% without input tax
T
credit. The copy of letter F.No. 354/03/2018-TRU dated 31.03.2018 (Order No.
2/2018 – GST) issued to the Railway Board is available at www.cbec.gov.in
S
Press Release Dated: 22nd January, 2018

G
Subject: Press Note on reduction of GST rate for admission to Amusement

Parks etc
In the meeting held on 18th January, 2018, the GST Council has recommended
reduction of GST rate on services by way of admission to amusement parks
including theme parks, water parks, joy rides, merry-go-rounds, go-carting and
ballet from 28% to 18%. These services hitherto attracted GST @ 28%. Requests
were received from several quarters that amusement parks promote social
| 1943
wellness and beget fun and learning for children and their families in a real active
entertainment and therefore, the rate may be reduced to 18%.
The notifications giving effect to the recommendations of the Council will be issued
on 25th January, 2018. Accordingly, admission to amusement parks including
theme parks, water parks, joy rides, merry-go-rounds, go-carting and ballet shall
be taxable at the lower rate of 18%.
It is expected and hoped that States do not raise the tax on entertainment and
amusement levied by the local authorities (Panchayats/ Municipalities/ District
Councils) so as to increase the tax burden on the amusement parks. This will
s
ensure that the rate cut in GST is passed on to children.
l
na
Press Release Dated: 22nd January, 2018
Subject: Recommendations made by the GST Council in its 25th Meeting
held on 18th January, 2018 at Delhi for the housing sector.
io
In the meeting held on 18th January, 2018, the GST Council has made several
important recommendations for the housing sector. The recommendations
ss
are expected to promote affordable housing for the masses in the country. The
recommendations are discussed below.
2. One of the important recommendations is to extend the concessional rate of
fe
GST of 12% (effective rate of 8% after deducting one third of the amount charged
for the house, flat etc. towards the cost of land or undivided share of land, as the
ro
case may be) in housing sector to construction of houses constructed/ acquired

under the Credit Linked Subsidy Scheme for Economically Weaker Sections (EWS)
/ Lower Income Group (LIG) / Middle Income Group-1 (MlG-1) / Middle Income
P
Group-2 (MlG-2) under the Housing for All (Urban) Mission/Pradhan Mantri
AwasYojana (Urban). Credit Linked Subsidy Scheme is one of the components of
Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (Urban). Under this
T
component, subsidy would be provided on home loans taken by eligible urban

S
poor (EWS/LIG/ MIG-I/ MIGII) for acquisition, construction of house. Credit linked
subsidy would also be available for housing loans availed for new construction
G
and for addition of rooms, kitchen, toilet etc, to existing dwellings as incremental
housing. The carpet area of houses constructed under this component of the
mission would be upto 30 square meters for EWSA, 60 square meters FOR LIG,
120 sqm for MIG I and 150 sqm for MIG II. The benefit of Credit Linked Subsidy
Scheme may be taken by the Economical Weaker sections or Low/Middle Income
Groups for purchase of houses under any project. The maximum annual income
for eligibility of beneficiaries under the scheme can be upto 18 lakhs. It covers a
very large section of population which aspires to own a home.
1944 |
3. So far, houses acquired under CLSS attracted effective GST rate of 18% (effective
GST rate of 12% after deducting value of land). The concessional rate of 12% was
applicable only on houses constructed under the other three components of the
Housing for All (Urban) Mission/Pradhan Mantri AwasYojana (Urban), namely
(i) ln-situ redevelopment of existing slums using land as a resource component;
(ii) Affordable Housing in partnership and (iii) Beneficiary led individual house
construction / enhancement. The exemption has now been recommended for
houses acquired under the CLSS component also. Therefore, the buyers would be
entitled to interest subsidy under the scheme as well to a lower concessional rate
s
of GST of 8% (effective rate after deducting value of land).
4. The Council has also recommended that the benefit of concessional rate of GST
l
na
of 12% (effective GST rate of 8% after deducting value of land) applicable to houses
supplied to existing slum dwellers under the in-situ redevelopment of existing
slums using land as a resource component of PMAY may be extended to houses
purchased by persons other than existing slum dwellers also. This would make
io
the in-situ redevelopment of existing slums using land as a resource component
of PMAY more attractive to builders as well as buyers.
ss
5. The third recommendation of the Council is to include houses constructed
for “Economically Weaker Section (EWS)” under the Affordable Housing in
partnership (PMAY) under the concessional rate of GST of 8% (effective rate after
fe
deducting value of land). This will support construction of houses upto 30 sqm
carpet area.
ro
6. The fourth recommendation of the Council is to extend the concessional rate

of 12% to services by way of construction of low cost houses upto a carpet area
of 60 sqm in a housing project which has been given infrastructure status under
P
notification No. 13/06/2009 dated 30th 3 March, 2009. The said notification
of Department of Economic Affairs provides infrastructure status to Affordable
T
Housing. Affordable Housing has been defined in the said notification as a housing
project using at least 50% of the FAR/FSI for dwelling units with carpet area of
S
not more than 60 sqm. The recommendation of the Council would extend the
concessional rate of 8% GST (after deducting value of land) to construction of
G
flats/ houses of less than 60 sqm in projects other than the projects covered by
any scheme of the Central or State Government also.
7. In addition to the above, in order to provide a fillip to the housing and
construction sector, GST Council has decided to give exemption to leasing of land
by government to governmental authority or government entity. [Government
entity is defined to mean an authority or board or any other body including a
society, trust, corporation, (i) set up by an Act of Parliament or State Legislature;
or (ii) established by any Government, with 90% or more participation by way of
| 1945
equity or control, to carry out any function entrusted by the Central Government,
State Government, UT or a local authority]. Also, any sale/lease/sub-lease of land
as a part of the composite sale of flats has also been exempted from GST. Therefore,
in effect, the government does not levy GST on supply of land whether by way of
sale or lease or sublease to the buyer of flats and in fact, gives a deduction on
account of the value of land included in the value of flats and only the value of flat
is subjected to GST.
8. It may be recalled that all inputs used in and capital goods deployed for
construction of flats, houses, etc attract GST of 18% or 28%. As against this, most
s
of the housing projects in the affordable segment in the country would now attract
GST of 8% (after deducting value of land). As a result, the builder or developer
l
na
will not be required to pay GST on the construction service of flats etc. in cash but
would have enough ITC (input tax credits) in his books to pay the output GST, in
which case, he should not recover any GST payable on the flats from the buyers.
He cans 4 recover GST from the buyers of flats only if he recalibrates the cost of
io
the flat after factoring in the full ITC available in the GST regime and reduces the
ex-GST price of flats.
ss
9. The builders/developers are expected to follow the principles laid down under
section 171 of the GST Act scrupulously.
10. The above changes shall come into force with effect from 25 January 2018
fe
Press Release Dated: 16th November 2017

ro
Subject: After Notification on GST Rate Changes

In the meeting held on the 10th November, 2017, the GST Council had recommended
P
major relief in GST rates on certain goods. These rate changes have been brought
into effect from the 15th November, 2017. On 178 items the GST rate has been
brought down from 28% to 18%. Broadly these items are grouped as follows:
T
• Wires, cables, insulated conductors, electrical insulators, electrical plugs,

S
switches, sockets, fuses, relays, electrical connectors

• Electrical boards, panels, consoles, cabinets etc for electric control or
G
distribution
• Particle/fiber boards and ply wood; articles of wood, wooden frame, paving
block
• Furniture, mattress, bedding and similar furnishing
• Trunk, suitcase, vanity cases, brief cases, travelling bags and other hand
bags, cases
• Detergents, washing and cleaning preparations
1946 |
• Liquid or cream for washing the skin

• Shampoos; Hair cream, Hair dyes (natural, herbal or synthetic) and similar
otherϖ goods; henna powder or paste, not mixed with any other ingredient;
• Pre-shave, shaving or after-shave preparations, personal deodorants,
bathϖ preparations, perfumery, cosmetic or toilet preparations, room
deodorizers
• Perfumes and toilet waters
• Beauty or make-up preparations
s
• Fans, pumps, compressors
• Lamp and light fitting
l
na
• Primary cell and primary batteries
• Sanitary ware and parts thereof, of all kinds
• Articles of plastic, floor covering, baths, shower, sinks, washbasins, seats,
io
sanitary ware of plastic Slabs of marbles and granite
• Goods of marble and granite such as tiles
ss
• Ceramic tiles of all kinds
• Miscellaneous articles such as vacuum flasks, lighters
fe
• Wrist watches, clocks, watch movements, watch cases, straps, parts

• Articles of apparel & clothing, accessories of leather, guts, furskin, artificial
fur and other articles such as saddlery and harness for any animal
ro
• Articles of cutlery, stoves, cookers and similar non electric domestic

appliances
P
• Razor and razor blades

• Multi-functional printers, cartridges
T
• Office or desk equipment

• Doors, windows and frames of aluminum
S
• Articles of plaster such as board, sheet

G
• Articles of cement or concrete or stone and artificial stone

• Articles of asphalt or slate
• Articles of mica
• Ceramic flooring blocks, pipes, conduit, pipe fittings
• Wall paper and wall covering
• Glass of all kinds and articles thereof such as mirror, safety glass, sheets,
glassware
| 1947
• Electrical, electronic weighing machinery

• Fire extinguishers and charges for fire extinguishers
• Fork lifts, lifting and handling equipment
• Bull dozers, excavators, loaders, road rollers
• Earth moving and leveling machinery
• Escalators
• Cooling towers, pressure vessels, reactors
• Crankshaft for sewing machine, tailor’s dummies, bearing housings, gears
s
and gearing; ball or roller screws; gaskets
l
• Electrical apparatus for radio and television broadcasting
na
• Sound recording or reproducing apparatus
• Signaling, safety or traffic control equipment for transports
io
• Physical exercise equipment, festival and carnival equipment, swings,
shooting galleries, roundabouts, gymnastic and athletic equipment
• All musical instruments and their parts
ss
• Artificial flowers, foliage and artificial fruits
• Explosive, anti-knocking preparation, fireworks
fe
• Cocoa butter, fat, oil powder

• Extract, essence and concentrates of coffee, miscellaneous food preparations
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• Chocolates, chewing gum / bubble gum

• Malt extract and food preparations of flour, goats, meal, starch or malt
extract
P
• Waffles and wafers coated with chocolate or containing chocolate

• Rubber tubes and miscellaneous articles of rubber
T
• Goggles, binoculars, telescope

S
• Cinematographic cameras and projectors, image projector

• Microscope, specified laboratory equipment, specified scientific equipment
G
such as for meteorology, hydrology, oceanography, geology

• Solvent, thinners, hydraulic fluids, anti-freezing preparation
With reduction of rate coming into effect a consumer shall be charged the revised
reduced rates of 18% on these items with effect from the 15th November, 2017.
Accordingly, there would be a corresponding reduction in price/MRP on these
goods. Consumers may take note of these reductions while making purchases.
1948 |
Press Release Dated: 7th November,2017

Subject: GST on Free Food Supplied by Religious Places
There are media reports suggesting that GST applies on free food supplied in
anna kshetras run by religious institutions. This is completely untrue. No GST is
applicable on such food supplied free.
2. Further, prasadam supplied by religious places like temples, mosques, churches,
gurudwaras, dargahs, etc. attracts Nil CGST and SGST or IGST, as the case may be.
3. However, some of the inputs and input services required for making prasadam
s
would be subject to GST. These include sugar, vegetable edible oils, ghee, butter,
service for transportation of these goods etc. Most of these inputs or input services
l
have multiple uses. Under GST regime, it is difficult to prescribe a separate rate of
na
tax for sugar, etc. when supplied for a particular purpose.
4. Further, GST being a multi-stage tax, end use based exemptions or concessions
are difficult to administer. Therefore, GST does not envisage end use based
io
exemptions. It would, therefore, not be desirable to provide end use based
exemption for inputs or input services for making prasadam or food for free
ss
distribution by religious institutions.
Decisions taken by the GST Council in the 31st meeting held on

fe
22ndDecember 2018 regarding GST rate on services

22nd December, 2018
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GST Council in the 31stmeeting held on 22nd December, 2018 at New Delhi
took following decisions relating to changes in GST rates, ITC eligibility criteria,
exemptions and clarifications on connected issues. The decisions of the GST Council
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have been presented in this note in simple language for easy understanding. The
same would be given effect to through Gazette notifications/ circulars which shall
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have force of law.

Reduction in GST rates/exemptions on services:
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1. GST rate on cinema tickets above Rs. 100 shall be reduced from 28% to
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18% and on cinema tickets upto Rs. 100 from 18% to 12%.
2. GST rate on third party insurance premium of goods carrying vehicles shall
be reduced from 18% to 12%
3. Services supplied by banks to Basic Saving Bank Deposit (BSBD) account
holders under Pradhan Mantri Jan Dhan Yojana (PMJDY) shall be exempted.
4. Services supplied by rehabilitation professionals recognised under
Rehabilitation Council of India Act, 1992 at medical establishments,
educational institutions, rehabilitation centers established by Central
| 1949
Government / State Government or Union Territories or entity registered

under section 12AA of the Income-tax Act shall be exempted.
5. Services provided by GTA to Government departments/local authorities
which have taken registration only for the purpose of deducting tax under
Section 51 shall be excluded from payment of tax under RCM and the same
shall be exempted.
6. Exemption on services provided by Central or State Government or Union
Territory Government to their undertakings or PSUs by way of guaranteeing
loans taken by them from financial institutions is being extended to
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guaranteeing of such loans taken from banks.
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7. Air travel of pilgrims by non-scheduled/charter operations, for religious
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pilgrimage facilitated by the Government of India under bilateral
arrangements shall attract the same rate of GST as applicable to similar
flights in Economy class (i.e. 5% with ITC of input services).
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Rationalization
8. Parliament and State legislatures shall be extended the same tax treatment
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with regard to payment of tax under RCM (reverse charge mechanism)as
available to Central and State Governments.
9. Security services (supply of security personnel) provided to a registered
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person,except Government Departments which have taken registration for

TDS and entities registered under composition scheme, shall be put under
RCM.
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10. Services provided by unregistered Business Facilitator (BF) to a bank and

agent of Business correspondent (BC) toa BC shall be put under RCM.
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Clarifications
11. To clarify that with effect from 31st January, 2018 degrees/ diploma
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awarded by IIMs under IIM Act, 2017 will be exempt from GST.
12. To clarify that the services provided by IFC and ADB are exempt from GST
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in terms of provisions of IFC Act, 1958 and ADB Act, 1966.

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13. To clarify to West Bengal that services provided by Council/ Board

of Primary/ Secondary/ Higher Secondary Education for conduct of
examination to its students are exempt.
14. To clarify that “printing of pictures” falls under service code “998386:
Photographic and videographic processing services” of the scheme of
classification of services and attract GST @18% and not under “998912:
Printing and reproduction services of recorded media, on a fee or contract
basis”which attracts GST @12%.
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15. To clarify that leasing of pumps and reservoirs by the OMCs to petrol pump
dealers is a mixed supply and the Licence Fee Recovery (LFR) charged for
the same shall be leviable to GST @ 28%, the rate applicable to pumps.
Leasing of land and buildings along with equipment shall fall under heading
9972 (real estate services) and attract GST rate of 18%.
16. To clarify that the incentives paid by RBI to Banks under “Currency
Distribution and Exchange Scheme” (CDES) are taxable.
17. To clarify under section 11(3) of the CGST Act, 2017 that scope of entry for
multi-modal transport with GST rate of 12% inserted w.e.f. date 26.07.2018,
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covers only transport of goods from a place in India to another place in
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India, that is, only domestic multi-modal transport.
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18. To clarify that the nature of business establishment making supply of
food, drinks and other articles for human consumption will not determine
whether the supply by such establishments is a supply of goods or services.
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It will rather depend on the constituents of each individual supply and
whether same satisfies the conditions / ingredients of a “composite supply”
or “mixed supply”.
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19. To clarify that GST is exempt on supply of food and drinks by an educational
institution when provided by the institution itself to its students, faculty
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and staff and is leviable to GST of 5% when provided by any other person
based on a contractual arrangement with such institutions.
20. To clarify that the banking company is liable to pay GST on the entire value
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of service charge or fee charged to customers whether or not received via

business facilitator or the business correspondent.
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21. To issue a clarification to Food Corporation of India (FCI) that the service
provided by godown owner in case of lease with services, where the godown
owner, besides leasing the warehouse, undertakes to carry out activities of
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storage and preservation of stored food grains, is the service of storage and
warehousing of agricultural produce and the same is exempt.
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Recommendations made during 31st Meeting of the GST Council held on

22nd December, 2018 (New Delhi)-Rate changes and clarification in Goods
22nd December, 2018
GST Council in the 31st meeting held on 22nd December, 2018 at New Delhi
took following decisions relating to changes in GST rates, and clarification (on
Goods). The decisions of the GST Council have been presented in this note for easy
| 1951
understanding. The same would be given effect to through Gazette notifications/

circulars which shall have force of law.
I. GST rate reduction on goods which were attracting GST rate of 28% :
A. 28% to 18%
• Pulleys, transmission shafts and cranks, gear boxes etc., falling
under HS Code 8483
• Monitors and TVs of upto screen size of 32 inches
• Re-treaded or used pneumatic tyres of rubber;
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• Power banks of lithium ion batteries. Lithium ion batteries are
already at 18%. This will bring parity in GST rate of power
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bank and lithium ion battery.
• Digital cameras and video camera recorders
• Video game consoles and other games and sports requisites
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falling under HS code 9504.
B. 28% to 5%
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• Parts and accessories for the carriages for disabled persons
II. GST rate reduction on other goods,-
A. 18% to 12%
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• Cork roughly squared or debagged

• Articles of natural cork
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• Agglomerated cork
B. 18% to 5%
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• Marble rubble
C. 12% to 5%
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• Natural cork
• Walking Stick
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• Fly ash Blocks

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D. 12% to Nil:
• Music Books
E. 5% to Nil
• Vegetables, (uncooked or cooked by steaming or boiling in
water), frozen, branded and put in a unit container
• Vegetable provisionally preserved (for example by sulphur
dioxide gas, in brine, in sulphur water or in other preservative
1952 |
solutions), but unsuitable in that state for immediate

consumption.
F. Miscellaneous
• Exemption from GST on supply of gold by Nominated Agencies
to exporters of article of gold Jewellery.
• Exemption from GST on proceeds received by Government
from auction of gifts received by President, Prime Minister,
Governor or Chief Minister of a State and public servants, the
proceeds of which is used for public or charitable cause.
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• Exemption from IGST/Compensation cess on vehicles imported
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for temporary purposes under the Customs Convention on the
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Temporary importation of Private Road Vehicles (carnet de
passages-en-douane).
• Rate of 5%/18% to be applied based on transaction value of
•
footwear
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Uniform GST rate of 12% on Flexible Intermediate Bulk
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Container (FIBC) from existing 5%/12% (depending on the
value)
III. GST on solar power generating plant and other renewable energy
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plants
• GST rate of 5% rate has been prescribed on renewable energy
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devices & parts for their manufacture (bio gas plant/solar power
based devices, solar power generating system (SGPS) etc) [falling
under chapter 84, 85 or 94 of the Tariff]. Other goods or services
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used in these plants attract applicable GST.

• Certain disputes have arisen regarding GST rates where specified
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goods attracting 5% GST are supplied along with services of

construction etc and other goods for solar power plant.
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• To resolve the dispute the Council has recommended that in all such
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cases, the 70% of the gross value shall be deemed as the value of
supply of said goods attracting 5% rate and the remaining portion
(30%) of the aggregate value of such EPC contract shall be deemed
as the value of supply of taxable service attracting standard GST rate.
IV. Clarifications:
• Sprinkler system consisting of nozzles, lateral and other components
would attract 12% GST rate under S.No. 195B of notification No.
1/2017-Central Tax (Rate) dated 28.6.2018
| 1953
• Movement of Rigs, Tools & Spares and all goods on wheels on own
account where such movement is not intended for further supply of
such goods but for the provision of service does not involve a supply
(e.g., movement of testing equipment etc.) and is not be liable to GST.
• The goods with description Bagasse Board [whether plain or
laminated] falling under Chapter 44 attract GST at the rate of 12%.
• Concessional GST rate of 5% applies to the LPG supplied in bulk to
an OMC by refiners/fractioners for bottling for further supply to
household domestic consumers.
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• While animal/cattle/aquatic/poultry feed are exempt vide S. No. 102
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of notification No. 2/2017-Central Tax (Rate), this exemption would
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not apply to their inputs such as fish meal, meat bone meal, bran,
sharps, oil cakes of various oil seeds etc.
• Manure of determination of classification of vitamins, provitamins
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etc. as animal feed supplements
• Sattu or Chattua falling under HS code 1106 and attracts the
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applicable GST rate.
• Polypropylene Woven and Non-Woven Bags and PP Woven and Non-
Woven Bags laminated with BOPP falls under HS code 3923 and
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attract 18% GST rate.

• 18% GST is applicable on wood logs including the wood in rough/log
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used for pulping.

• Turbo charger is classified under heading 8414 and attracts 18%
GST and not 5% GST.
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• Fabric even if embroidered or has stitching of lace and tikki etc., and
even if sold in three piece fabric as ladies suit set, will be classifiable
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as fabric and would attract 5% GST.

• Scope of concessional rate of 5% GST rate for specified equipment
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for waste to energy plant.

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This is for information only. For exact details of changes, the notification/
Circular/ Clarification may please be referred to, as and when they are issued.
1954 |
Recommendations made during 31st Meeting of the GST Council held on

22nd December, 2018 (New Delhi)-Rate changes
22nd December, 2018
GST Council in the 31st meeting held on 22nd December, 2018 at New Delhi
took following decisions relating to changes in GST rates on goods and services.
The decisions of the GST Council have been presented in this note for easy
understanding. The same would be given effect to through Gazette notifications/
circulars which shall have force of law.
I. GST rate reduction on goods which were attracting GST rate of 28% :
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A. 28% to 18%
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• Pulleys, transmission shafts and cranks, gear boxes etc., falling
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under HS Code 8483
• Monitors and TVs of upto screen size of 32 inches
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• Re-treaded or used pneumatic tyres of rubber;
• Power banks of lithium ion batteries. Lithium ion batteries are
already at 18%. This will bring parity in GST rate of power
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bank and lithium ion battery.
• Digital cameras and video camera recorders
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• Video game consoles and other games and sports requisites

falling under HS code 9504.
B. 28% to 5%
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• Parts and accessories for the carriages for disabled persons

II. GST rate reduction on other goods,-
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A. 18% to 12%
• Cork roughly squared or debagged
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• Articles of natural cork

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• Agglomerated cork
B. 18% to 5%
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• Marble rubble
C. 12% to 5%
• Natural cork
• Walking Stick
• Fly ash Blocks
| 1955
D. 12% to Nil:
• Music Books
E. 5% to Nil
• Vegetables, (uncooked or cooked by steaming or boiling in
water), frozen, branded and put in a unit container
• Vegetable 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
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consumption.
III. GST on solar power generating plant and other renewable energy
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plants
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• GST rate of 5% rate has been prescribed on renewable energy
devices & parts for their manufacture (bio gas plant/solar power
based devices, solar power generating system (SGPS) etc) [falling
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under chapter 84, 85 or 94 of the Tariff]. Other goods or services
used in these plants attract applicable GST.
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• Certain disputes have arisen regarding GST rates where specified
goods attracting 5% GST are supplied along with services of
construction etc and other goods for solar power plant.
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• To resolve the dispute the Council has recommended that in all such
cases, the 70% of the gross value shall be deemed as the value of
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supply of said goods attracting 5% rate and the remaining portion

(30%) of the aggregate value of such EPC contract shall be deemed
as the value of supply of taxable service attracting standard GST rate.
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Reduction in GST rates/exemptions on services:

• GST rate on cinema tickets above Rs. 100 shall be reduced from 28% to
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18% and on cinema tickets upto Rs. 100 from 18% to 12%.
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• GST rate on third party insurance premium of goods carrying vehicles shall
be reduced from 18% to 12%
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• Services supplied by banks to Basic Saving Bank Deposit (BSBD) account

holders under Pradhan Mantri Jan Dhan Yojana (PMJDY) shall be exempted.
• Air travel of pilgrims by non-scheduled/charter operations, for religious
pilgrimage facilitated by the Government of India under bilateral
arrangements shall attract the same rate of GST as applicable to similar
flights in Economy class (i.e. 5% with ITC of input services).
1956 |
Regarding decisions approved by the GST Council in its

36th meeting held on 27.07.2019 via video conference.
27th July, 2019
In the meeting held today, that is 27th July, 2019, the Council has recommended :-
A. Reduction in the GST rate on supply of goods and services:
(1) The GST rate on all electric vehicles be reduced from 12% to 5%.
(2) The GST rate on charger or charging stations for Electric vehicles be
reduced from 18% to 5%.
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(3) Hiring of electric buses (of carrying capacity of more than 12
passengers) by local authorities be exempted from GST.
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(4) These changes shall become effective from 1st August, 2019.
B. Changes in GST law:
(1) Last date for filing of intimation, in FORM GST CMP-02, for availing
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the option of payment of tax under notification No. 2/2019-Central
Tax (Rate) dated 07.03.2019 (by exclusive supplier of services), to be
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extended from 31.07.2019 to 30.09.2019.
(2) The last date for furnishing statement containing the details of the
self-assessed tax in FORM GST CMP-08 for the quarter April, 2019
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to June, 2019 (by taxpayers under composition scheme), to be

extended from 31.07.2019 to 31.08.2019.
(Note: The recommendations of the GST Council have been presented in this release
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in simple language for information of all stakeholders. The same would be given
effect through relevant Circulars/Notifications which alone shall have the force of
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law.)
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RELATED CASE LAW

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2019-TIOL-66-AAAR-GST
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Mali Construction (Dated: May 15, 2019)

GST - AAR held that activity of supply, design, installation, commissioning and
testing of solar energy based water pumping systems and O&M work is a Works
Contract of Composite supply; that predominant supply being a supply of services,
the supply proposed to be undertaken for a Government department (P.H.E.D) is
taxable under HSN Code 99544, Entry no. 3(iii), 11/2017-CTR, @ 12% - appeal
to AAAR.
| 1957
Held: Solar energy based bore well water pumping system deserves classification
under entry no. 234 of 1/2017-CTR as ‘Solar Power based devices’; activities
of supply, design, installation, commissioning and testing of solar energy based
water pumping systems, whose time of supply falls after 31.12.2018 are both,
supply of goods and supply of services in terms of Entry no. 234 (1/2017-CTR)
and read with Entry no. 38 (11/2017-CTR) with rate of GST as prescribed under
these entries - AAR ruling dated 31.01.2019 is accordingly modified: AAAR
s
Bengal Rowing Club (Dated: July 08, 2019)
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GST - Applicant is providing its members privileges and amenities of a club such
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as swimming facility, gymnasium, indoor games and restaurant service - They had
sought an advance ruling on the rate of GST applicable on the services it offers
along with the supply of food, services like valet parking, music, decoration and
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other such services associated with organizing social gatherings and they also
wanted to know the admissible proportion of input tax credit for services other
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than the supply of food - AAR had held that Supply of food, by way of or as part of
any service or in any other manner whatsoever, from the applicant’s restaurant
is classifiable under SAC 9963 and taxable under Sl No. 7(i) or 7(iii) of the Notfn
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11/2017-CT (Rate) depending upon the criteria mentioned therein; that if food is
supplied by way of or as part of services associated with organising social events
at the club premises, together with renting of such premises, it will be classifiable
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under SAC 9963 and taxable under Sl No. 7(vii) of said notfn; that all other services
offered by applicant are classifiable under SAC 9995 and taxable under Sl No. 33
of said rate notification; that the applicant should apply the provisions under
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section 17(2) & (6) of GST Act, read with rules 42 and 43 of GST Rules, for reversal
of input tax credit, treating supplies, if any, taxable under Sl No. 7(i) of said rate
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notification, as exempt supplies - appeal before AAAR - Appellant submits that

the AAR failed to appreciate that food supplied for social gatherings cannot be
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categorised as composite services and taxable @18% and that all restaurant
services are to be taxed @5% with no Input tax credit; that a Member’s club
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should be excluded from taxation under the GST Act on the principle of mutuality.
Held: Under serial no. 7(v) it is seen that any supply of food or beverage at any
event, whether or not served at an outdoor or an indoor function squarely falls
under the said category; an ‘event’ is a planned or social occasion whereas a
‘function’ is an official ceremony or a formal social event such as a party or a special
meal, at which a lot of people are usually present - provisions of sr. no. 7(v) is not
restricted to exhibition halls or marriage halls and includes all indoor and outdoor
1958 |
functions - qualifying criteria under the notification entry is that firstly, it must
be an event based function and secondly, it must be occasional in nature - social
get-togethers and parties are special social functions and definitely occasional in
nature - services provided by the club at these social get-togethers are not regular
restaurant services - so the food supplied at events which are occasional in nature
will unambiguously fall under sr. no. 7(v) of the rate notification - therefore, it is
held that supply of food at events organised by the appellant in the club premises
is taxable under sr. no. 7(v) and taxed @18% - no other infirmity in the order of
the WBAAR - Ruling dated 28.03.2019 stands modified to this extent: AAAR
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ITD Cementation India Ltd (Dated: May 15, 2019)
GST - Appellant entered into an agreement with Inland Waterways Authority of
India (IWAI) for construction of multi-modal IWT terminal at Haldia on EPC basis
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- they sought a ruling on applicability of notification 24/2017-CTR and 31/2017-
CTR viz. the rate at which GST should be charged on the Works Contract Service
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to be supplied for construction of above terminal - AAR observed that IWAI was
clearly not the Government of India but a Government entity having no sovereign
authority to collect Government Revenue - moreover, the user fees that IWAI
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collected was not credited to the Consolidated Fund of India and was, therefore,
not Revenue but proceeds from business as defined u/s 2(17) of the Act; that,
therefore, since Applicant was supplying Works Contract Service for an original
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work that is meant for commerce and business, it did not satisfy the conditions
laid down under Sr. no. 3(vi)(a) of the Notification 11/2017-CTR; consequently
Services would attract GST @18% under Sr. no. 3(xii) of Notification 11/2017-
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CTR - appeal to AAAR.

Held: It has already been established by the AAR that IWAI is a Government entity
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- It is clear from the very nature of the project that it creates infrastructure for
commercial utilisation of the national waterway - though the multi-modal IWT
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terminal will facilitate commerce and business in and around Haldia, its creation
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is not for propogating any business or commercial interests of IWAI inasmuch

as IWAI is facilitating the vision of GOI’s “Jal Marg Vikas Project” for creating
infrastructure for economic development of the country - the Inland Waterways
Authority of India Act, 1985 empowers IWAI to levy and collect fees and charges
from the users of the infrastructural facilties - It is clear from the certificate issued
by the Senior Accounts (Control), Ministry of Shipping that remittances from IWAI
are being credited to the Consolidated Fund of India so the remittances are part of
government revenue and not part of business proceeds - appellant is, therefore,
| 1959
supplying Works Contract Services to IWAI, a government entity, for an original

work that is meant for infrastructural development of waterways of India and is
not meant for commerce and business - since appellant satisfies the conditions
laid down under serial no. 3(vi)(a) of the Rate notification, the rate of GST payable
is 12% - Appeal allowed: AAAR
Kundan Mishthan Bhandar (Dated: February 27, 2019)
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GST - AAR had ruled that supply of pure foods items such as sweetmeats, namkeens,
cold drinks and other edible items by a sweetshop which also runs a restaurant is
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a supply of service and sweet shop shall by treated as extension of restaurant; that
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rate of GST is @5% on the condition no credit of input tax charged on goods and
services is availed; that items including takeaway items from the said premises
shall also attract @5% subject to non-availment of ITC - both applicant and
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Revenue are in appeal before the AAAR - Applicant contends that the impugned
ruling was a non-speaking order and is liable to be set aside; that mere supply
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of food items is a transaction of supply of goods only and concept of composite
supply is not applicable; that supply from the shop should not be covered under
restaurant services; that sphere of restaurant services should be understood in
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its ‘commercial sense’; that it should be declared that supply of pure food items
such as sweetmeats, namkeens, cold drinks and other pre-cooked or pre-packed
edible items from a sweet shop which also runs a restaurant is a transaction of
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supply of such individual goods; that rate of tax on pure food items shall be the
individual rate of tax as may be applicable on such items with benefit of input tax;
that any item or takeaway ordered or consumed within/from restaurant shall be
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considered as a supply of restaurant service - Revenue argument is that ‘supply’,

whether composite or mixed will be determined on the basis of satisfaction of
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ingredients in the definition of ‘composite supply’ or ‘mixed supply’ and that the
issue needs to be decided on the basis of individual supply and its constituents.
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Held: Delay of 26 days in filing appeal condoned - Applicant/appellant are running

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sweetshop and a restaurant in two distinctly marked separate parts of the same
premises and are also maintaining separate accounts as well as separate billings
for the two types of businesses - goods sold from sweetshop are being billed
exclusively as sweetshop sales whereas the goods supplied from restaurant are
billed under restaurant head - therefore, when sweets, namkeens, cold drinks and
other edible items are supplied to customers in the restaurant or as takeaways
from the restaurant counter and which are being billed under restaurant sales
head, same should fall under ‘composite supply’ with restaurant being the
1960 |
principal supply, since supply of food is naturally bundled with restaurant service
- taxability would be governed by the principal service i.e. restaurant service and
GST rate with applicable conditions will also be applicable to all such goods also,
ITC not available - goods which are supplied through sweetshop counter have no
direct or indirect nexus with restaurant service, billings of which are also done
separately and such sales, by no stretch of imagination, can be clubbed with
restaurant service - such sales to be treated as supply of goods with applicable
GST rates, ITC available - applicant to maintain separate records for both kinds of
sales - AAR order set aside: AAAR
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Triveni Turbine Ltd (Dated: April 03, 2019)
GST - The appellant company is a public limited company engaged in manufacture
and supply of steam turbine solutions for industrial captive and renewable power
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- It manufactures steam turbines of up to 100 MW - These turbines also provide
renewable power solutions specifically for biomass, sugar & process co-generation,
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waste-to-energy and district heating - It also provides after-market services to
customers - The appellant had approached the AAR seeking to know whether the
turbine generator to be supplied by it to the buyer for use in waste-to-energy
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project is covered under Sr No 234 of Schedule I of Notfn No 01/2017-IGST(R)

dated 28.06.2017 as renewable energy devices and parts for the manufacture of
waste to energy plants & devices attracting tax @ 5% - The AAR held that such
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turbines were not classifiable under this particular Serial number - Hence the
present appeal.
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Held - The turbine generator plays an integral part in the process of converting
waste to energy - Hence the supply of the same for a waste to energy plant will be
covered under the description of item (e) in Column 3 of Sr No 234 of Schedule I -
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However, it is emphasized that a turbine per se will be ineligible for concessional

rate of 5% GST & will be eligible for the same only if turbine is supplied for setting
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up the waste to energy plant - Moreover, the turbine generator set comprises of
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many parts which all function together to perform the function of converting
steam to electricity - Hence the same is classifiable under CTH 8406 82 of the
Customs Tariff Act, 1975 - It is also seen that the appellant supplied the turbine
generator set to a company formed to execute a waste-to-energy project awarded
by the State Government - Hence the mandate of CBIC Circular 80/54/2018-GST
dated 31.12.2018 - Hence the turbine generator set is eligible for 5% GST as per Sr
No 234 of Schedule I of Notfn No 01/2017-IT(R) dated 28.06.2017: AAAR
| 1961
Shree Construction (Dated: January 3, 2019)
GST - The respondent-party provides works contract service as a sub-contractor to
a main contractor, for executing original contract work pertaining to Railways - It
approached the AAR seeking to know the tax rate chargeable by the sub-contractor
on Works Contracts pertaining to railways works contract - It also sought to know
whether rate of 12% or 18% was chargeable - The AAR proceeded to hold that
the tax rate charged by the sub-contractor to the main contractor would be 6%
of CGST & 6% of SGST - It also held that the tax rate to be charged would be 12%
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in the present case - Thus the present appeal was filed by the appellant-Revenue.
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Held - Perusal of item (v) in Sr No 3 of Notfn No 11/2017 as amended by Notfn
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No 1/2018 dated 25.01.2018 clarifies that supply of works contract pertaining
to railways, including mono rail and metro rail, attracts concessional rate of 12%
- It is seen that the services provided by the party are ultimately consumed by
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the railways, without any change or modification - Hence the works contract
undoubtedly pertains to the railways - This satisfies the condition in item (v) of Sr
No 3 of the Notfn No 11/2017 - Hence the concessional rate of 12% applies - The
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ruling of the AAR warrants no interference: AAAR
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A S Moloobhoy Pvt Ltd (Dated: February 14, 2019)
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GST - Automatic Identification System (AIS), NAVTEX and SART are mandatory
requirements for Ships for its safety at sea - covered by Sl. no. 252 of Notification
1/2017-CTR, as part of ship; attract GST @5%: AAAR
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GST - SONAR & Fish Finder, Voyage Data Recorder, and Two way RT Walkie-Talkie
are used for general application and cannot be said to be specific for functioning of
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ship - not covered by Srl no. 252 of Notification 1/2017-CTR; attract GST @18%:
AAAR
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2018-TIOL-03-AAR-GST
N C Varghese (Dated: March 26, 2018)
GST - Applicant is engaged in the purchase and cutting and removal of rubber trees
from the plantations of certain PSUs owned by the Government of Kerala and also
from private individuals in Kerala - State Farming Corporation is demanding 18%
on live rubber trees – Applicant before AAR seeking clarification on classification
and rate of tax. Held: As per the definition of goods in Section 2(52) of CGST Act,
2017 , ‘’goods” means every kind of movable property other than money and
1962 |
securities but includes actionable claim, growing crops, grass and things attached
to or forming part of the land which are agreed to be severed before supply or
under a contract of supply - Rubber trees are agreed to be severed before supply
and hence, comes under the definition of ‘goods’ – since standing rubber trees no
longer remain as such, they are to be treated ad ‘wood in rough form’ – There is
no differentiation between Soft wood and hardwood in GST - Rate of tax on rubber
wood in the aforesaid transaction is 18% under the HSN 4403: AAR [para 7, 8, 9]
s
Swati Dubey (Dated: June 22, 2018)
l
GST - Construction of new 33/220V KV Pooling sub-station along with associated
na
Transmission line and associated feeder bay work on total Turnkey basis.
Held: Supply of composite service in the nature of Works Contract is classifiable
under HSN Code 9954/995423 and rate of CGST shall be according to Notfn.
io
11/2017-CT(R) @9%: AAR
ss
Rfe Solar Pvt Ltd (Dated: July 1, 2018)
GST - Turnkey EPC Contract does not get covered under supply of ‘Solar Power
fe
Generating System’ under Entry 234 of Schedule I of Notfn. 1/2017-CT(R) - EPC

Contract for Solar Power Plant comes under the purview of Works Contract as
ro
per section 2(119) of the CGST Act; Contract for Erection, Procurement and
commissioning of Solar Power Plant falls under the ambit of ‘Works Contract
Services’ (SAC 9954) and attracts @9% CGST + @9% SGST: AAR
P
Ginni Filament Ltd (Dated: July 20, 2018)
T
GST - Wet Baby Wipes, Wet Face Wipes, Bed & Bath Towels/wipes are classifiable
under HSN Code 3307 and Shampoo Towels under HSN Code 3305 and are
S
chargeable to CGST @9% & SGST @9% : AAR

G
Western Cablex Engineering Pvt Ltd (Dated: March 21, 2018)
GST - Heat Shrinkable Cable Jointing kits are correctly classifiable under HS Code
8547 and not under HS Code 8546: AAR
| 1963
Temple Packaging Pvt Ltd (Dated: May 28, 2018)
GST - Printing of pamphlet/leaflet falls is not Supply of goods (CHS 4901) but a
Supply of services classifiable under SAC 9989 when the contents are supplied by
the customer: AAR
Aakash Engineers (Dated: August 17, 2018)
s
GST - Cargo Trolley used to carry cargo from one place to another, towable in
nature and having solid tyre designed for transportation of baggage and light
l
cargo with a minimum payload is correctly classifiable under HSN 8716 8090:
na
AAR
io
A W Faber-Castell (India) Pvt Ltd (Dated: May 23, 2018)
Facts: Application seeking an advance ruling as to whether their product
ss
“Modelling dough” is covered under Chapter 34 or Chapter 95 of the Customs
Tariff Act, 1975.
fe
Held: Heading 9503 is for ‘toys’ - ‘Modelling dough’, a mixture of maida and other
chemicals is used for amusement of children and is correctly classifiable under
ro
CTH 3407 of the CTA, 1975: AAR

P
Dinesh Kumar Agrawal (Dated: June 4, 2018)

GST - the applicant, an individual, is proposing to undertake certain kinds of
project-related service contracts - The contracts involve - i) Standalone contract of
T
transportation; ii) composite supply of transportation & insurance; iii) composite

S
supply of loading goods are supplier’s premises, transportation in own & hired
trucks to project site, unloading & handling of goods at project site & in-transit
G
insurance; iv) supply of such services under Service contract (under split contract
)& v) supply of such services under EPC contracts - Hence the applicant seeks
to know whether these are classifiable under Service code 9965 & whether is it
exempt under Sr No 18 of Notfn No 12/2017-CT(R).
Held - considering the nature of such services, the transportation charges
received by the applicant will attract GST even though the applicant is not a Goods
Transport Agency - Such services are taxable as works contract u/s 2(119) of the
GST Act: AAR
1964 |
Action Construction Equipment Ltd (Dated: April 10, 2018)
GST - the applicant company maufactures various machines used for construction
purposes, such as cranes, Backhoe loaders, forklifts, motor graders, compactors,
tower cranes tractors & harvestors - The appicant seeks to know the classification
of Truck Mounted Cranes, between chapter heading 8426 or 8705.
Held - the product in question results from mounting or fixing of cranes on
readymade trucks or lorries procured from truck/lorry manufacturing companies,
such as Ashok Leyland & TATA - Hence it is classifiable under heading 8705: AAR
l s
na
Epcos India Pvt Ltd (Dated: March 26, 2018)
GST - the applicant company made investment in manufacturing of batteries for
mobile phones - It commenced production of such batteries & supplied the same
io
to domestic cellphone manufacturers - The applicant manufactures two types
of batteries, one with is separable from the cellphone & can be re-connected &
ss
the other which is inseparable from the cellphone & cannot be removed or re-
connected - Hence the applicant seeks to know whether both types of batteries
would qualify as “Parts for manufacture of” Telephones for cellular networks or
fe
for other wireless networks attracting GST @ 12% being 6% CGST, 6% SGST,
6% IGST- Also whether both would be classifiable under heading 8507 if sold to
customers other than manufacturers of cellphones & so attracting GST @ 28%
ro
being 14% CGST, 14% SGST & 14% IGST.

Held - both types of batteries would be classifiable as “Parts for manufacture of
P
Telephones for cellular networks or for other wireless networks” attracting 12%
GST under Sr No 203 of Schedule II to Notfn No 01/2017-CT(R) & corresponding
Schedules in SGST & IGST Notfns - Where both types of batteries are sold to other
T
customers, then products will be classified under heading 8507 & will attract GST
S
@ 28% under Sr No 139 to Schedule IV of Notfn No 1/2017-CT(R) & corresponding

SGST & IGST Notfns: AAR
G
Rhizo Organic (Dated: June 16, 2018)
GST - the applicant company is engaged in manufacture of bio-fertilisers - It
sought to know whether Bio Fertilizer is covered under the definition Organic
Manure (HSN Code 3101) - It also sought to know applicable rate of GST on the
item if it is not covered under ‘Organic Manure’.
| 1965
Held - the goods in question, Bio Fertilizer or Organic Manure, other than those
put up in Unit Container and bearing a brand name would be covered under
Schedule I of rate of GST on goods and attracts nil rate of duty - The goods goods
Bio Fertilizer or Organic Manure being those put up in Unit Container and bearing
a brand name would attract GST @ 5%: AAR
Akansha Hair & Skin Care Herbal Unit Pvt Ltd (Dated: August 01, 2018)
GST - AAR had held that preparations for the care of skin are classifiable as
s
medicament under heading 3004 of the CTA, 1975; in respect of preparations
l
which have not yet come into existence, no ruling pronounced on classification;
na
other products which are not offered primarily as medicaments are not to be
included under heading 3004 - appeal filed against this order except in respect of
ruling related to skin care preparations ‘Pailab’ and ‘Rupam’.
io
Held:
+ Applicant had sought ruling for 33 different products, each with different
ss
ingredients and different uses; therefore, products cannot be clubbed into a
single category to pass a ruling but each product has to be taken up separately
and considered carefully - AAR is cautioned against accepting similar applications
fe
in future where multiple products are covered in a single application.

+ In respect of the 31 other products supplied or intended to be supplied by
appellant, they are not to be classified under chapter 30 but are correctly
ro
classifiable under chapter 33 (cosmetics) or chapter 34 (soaps) and are to be

taxed accordingly - AAR ruling stands modified as above.
P
T
S
G
1966 |

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CHAPTER 44

which the Council can exercise at a later date after deliberation”.

11/2017-Central Tax (Rate), Dated: June 28, 2017 (As amended)

Schedule III 18%

Notification No. 41/2017-Central Tax (Rate),

Notification No. 6/2018-Central Tax (Rate), dated 25-01-2018

Notification No. 24/2018-Central Tax (Rate), dated

Notification No. 08/2019-Central Tax (Rate), dated

Notification No. 12/2019-Central Tax (Rate), dated

CGST Rate Noti- Original Notification

as SGST. IGST Notification No. 31/2017-Central Tax (Rate), dated

fication appli- 28-06-2017

Corrigendum issued in F.No.354/117/2017-TRU, dated

Notification No. 1/2018-Compensation Cess (Rate), dated

37th GST Council Meeting on 20th Sept’ 19

Notification No. 41/2017--Integrated Tax (Rate)

(iv) the registered recipient shall be registered with an Export Promotion

days from the date of issue of tax invoice.

CGST RATE NOTIFICATION APPLICABLE FOR GOODS

specified in the corresponding entry in column (2) of the said Schedules.

S. No. Chapter / Description of Goods

0206, (a) bearing a registered brand name; or

S. No. Chapter / Description of Goods

7. 0401 Ultra High Temperature (UHT) milk

skimmed milk powder, milk food for babies [other

9. 0403 Cream, yogurt, kephir and other fermented or acidi-

or flavoured or containing added fruit, nuts or cocoa

10. 0404 Whey, whether or not concentrated or containing

consisting of natural milk constituents, whether or

S. No. Chapter / Description of Goods

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable

ble [other than those where any actionable claim or

tions as in the ANNEXURE]]

and other brush making hair; waste of such bristles

S. No. Chapter / Description of Goods

18. 0507 [Except Ivory, tortoise-shell, whalebone and whalebone hair,

shape; powder and waste of these products.

luscs, crustaceans or echinoderms and cuttle-bone,

powder and waste thereof.

bile, whether or not dried; glands and other animal

products, fresh, chilled, frozen or otherwise provi-

S. No. Chapter / Description of Goods

sweet potatoes and similar roots and tubers with

sliced or in the form of pellets, put up in unit con-

(b) bearing a brand name on which an actionable

enforceable right in respect of such brand name has

been foregone voluntarily], subject to the conditions

27. 0801 [Cashew nuts, whether or not shelled or peeled,

S. No. Chapter / Description of Goods

33. 0812 Fruit and nuts, provisionally preserved (for example,

in other preservative solutions), but unsuitable in

brine, in sulphur water or in other preservative solu-

fee husks and skins; coffee substitutes containing

S. No. Chapter / Description of Goods

(a) bearing a registered brand name; or

claim or enforceable right in a court of law is availa-

has been voluntarily foregone, subject to the condi-

(b) bearing a brand name on which an actionable

ble [other than those where any actionable claim or

S. No. Chapter / Description of Goods

(a) bearing a registered brand name; or

has been voluntarily foregone, subject to the condi-

49. 1004 Oats 42[put up in unit container and,-