CGST rate on supply of goods - 2.5% [Schedule I]

S. No	Chapter/ Heading/ Sub-heading/ Tariff Item	Description of Goods
(1)	(2)	(3)
[1][1.	0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210	All goods [other than fresh or chilled] [2][, pre-packaged and labelled]]
[3][2.	[4][0303, 0304, 0305, 0306, 0307, 0308, 0309]	All goods [other than fresh or chilled] [5][, pre-packaged and labelled]]
[6][3.	***	***]
[7][4.	***	***]
[8][5.	***	***]
[9][6.	***	***]
7.	0401	Ultra High Temperature (UHT) milk
8.	0402	Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]
9.	0403	[10][Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa]
[11][9A	0403	Curd, Lassi, Butter milk, pre-packaged and labelled]
10.	0404	Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
11.	0406	Chena or paneer [12][, pre-packaged and labelled]
12.	0408	Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.
13.	0409	Natural honey [13][, pre-packaged and labelled]
14.	0410	[14][Insects and other edible products of animal origin, not elsewhere specified or included]
15.	0502	Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.
16.	0504	[15][All goods [other than fresh or chilled] [16][, pre-packaged and labelled]]
17.	0505	Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers
18.	0507(Except 050790)	Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.
19.	0508	Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.
20.	0510	Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.
21.	0511	Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.
22.	7	Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower
[17][23.	***	***]
[18][24.	***	***]
25.	0713	Dried leguminous vegetables, shelled, whether or not skinned or split [19][, pre-packaged and labelled]
26.	0714	[20][Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, [21][, pre-packaged and labelled]
27.	0801	[22][Cashew nuts, whether or not shelled or peeled, desiccated coconuts]
28.	0802	Dried areca nuts, whether or not shelled or peeled
29.	[23][0802, 0813]	Dried chestnuts (singhada), whether or not shelled or peeled
[24][29A.	0802	Walnuts, whether or not shelled]
30.	08	Dried makhana, whether or not shelled or peeled [25][, pre-packaged and labelled]
[26][30A.	0804	Mangoes sliced, dried]
31.	0806	Grapes, dried, and raisins
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
33.	0812	Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
[27][33A.	0813	Tamarind, dried]
34.	0814	Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
35.	0901	Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
36.	0902	Tea, whether or not flavoured [other than unprocessed green leaves of tea]
37.	0903	Maté
38.	0904	Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
39.	0905	Vanilla
40.	0906	Cinnamon and cinnamon-tree flowers
41.	0907	Cloves (whole fruit, cloves and stems)
42.	0908	Nutmeg, mace and cardamoms
43.	0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]
44.	0910 [other than 0910 11 10, 0910 30 10]	Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices
45.	10	All goods i.e. cereals, [28][, pre-packaged and labelled]
46.	1001	Wheat and meslin [29][, pre-packaged and labelled]
47.	1002	Rye [30][, pre-packaged and labelled]
48.	1003	Barley [31][, pre-packaged and labelled]
49.	1004	Oats [32][, pre-packaged and labelled]
50.	1005	Maize (corn) [33][, pre-packaged and labelled]
51.	1006	Rice [34][, pre-packaged and labelled]
52.	1007	Grain sorghum [35][, pre-packaged and labelled]
53.	1008	Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [36][, pre-packaged and labelled]
54.	1101	Wheat or meslin flour [37][, pre-packaged and labelled].
55.	1102	Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. [38][, pre-packaged and labelled]
56.	1103	Cereal groats, meal and pellets, including suji and dalia, [39][, pre-packaged and labelled]
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]
58.	1105	Meal, powder, [40][flour] flakes, granules and pellets of potatoes [41][, pre-packaged and labelled]
59.	1106	Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, [42][, pre-packaged and labelled]
[43][60.	***	***]
61.	1106 10 90	Guar gum refined split
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.
66.	1203	Copra [44][***]
67.	1204	Linseed, whether or not broken other than of seed quality.
68.	1205	Rape or colza seeds, whether or not broken other than of seed quality.
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 and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality
71.	1208	Flour and meals of oil seeds or oleaginous fruits, other than those of mustard
[45][71A	1209	Tamarind seeds meant for any use other than sowing]
[46][72.	1210 20 00	Hop cones, ground, powdered or in the form of pellets; lupulin]
73.	1211	Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered
74.	1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included
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
[47][76A.	13	Tamarind kernel powder]
77.	1401	Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)
[48][78.	1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]	Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked]
[49][78A.	1404 or 3305	Mehendi paste in cones]
79.	1507	Soya-bean oil and its fractions, whether or not refined, but not chemically modified
80.	1508	Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
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 olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509
83.	1511	Palm oil and its fractions, whether or not refined, but not chemically modified.
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.
87.	1515	[50][Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.]
88.	1516	Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
89.	1517	Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
90.	1518	Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516
91.	1701	Beet sugar, cane sugar, [51][***]
[52][91A	1701 or 1702	[53][Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled]]
92.	1702	[54][Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa]
[55][92A.	1703	Molasses]
93.	1801	Cocoa beans whole or broken, raw or roasted
94.	1802	Cocoa shells, husks, skins and other cocoa waste
95.	1803	Cocoa shells, husks, skins and other cocoa waste
96.	1901 20 00	Mixes and doughs for the preparation of bread, pastry and other baker's wares
[56][96A.	1901	Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled]
97.	1902	Seviyan (vermicelli)
98.	1903	Tapioca and substitutes there for prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)
[57][98A	1904	Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, pre-packaged and labelled]
99.	1905	Pizza bread
[58][99A.	1905 or 2106	Khakhra, plain chapatti or roti]
[59][99B.	1905	Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion]
100.	1905 40 00	Rusks, toasted bread and similar toasted products
[60][100A.	2106	Roasted Gram [61][,idli/dosa batter, chutney powder]]
101.	2106 90	Sweetmeats
[62][101A.	2106 90	Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, [63][other than those pre-packaged and labelled]
102.	2201 90 10	Ice and snow
[64][102A.	2207	[65][Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)]]
103.	2301	Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
103A	2302	[66][Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake]
[67][103B.	2302	Rice bran (other than de-oiled rice bran)]
104.	2303	Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
105.	2304	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil [68][***]
106.	2305	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil [69][***]
107.	2306	[70][Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake]
108.	2307	Wine lees; argol
[71][108A.	2309	Fish soluble paste]
109.	2401	Tobacco leaves
110.	2502	Unroasted iron pyrites.
[72][111.	2503	Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur]
112.	2504	Natural graphite.
113.	2505	Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.
114.	2506	Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
115.	2507	Kaolin and other kaolinic clays, whether or not calcined.
116.	2508	Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
117.	2509	Chalk.
118.	2510	Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
119.	2511	Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.
120.	2512	Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.
121.	2513	Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.
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.
123.	[73][2515 (Except 2515 12 10, 2515 12 20, 2515 12 90) or 6802	Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use]
[74][123A.	2515 11 00	Marble and travertine, crude or roughly trimmed]
124.	2516 Except 2516 11 00, 2516 12 00	Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
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 metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.
127.	2518	[75][Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; 2518 10 dolomite, Not calcined or sintered]
128.	2519	Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.
129.	2520	Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
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
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.
135.	2528	Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 [76][(calculated on dry weight)]
136.	2529	Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
137.	2530	Mineral substances not elsewhere specified or included.
[77][138.	**	***]
[78][139.	**	***]
[79][140.	**	***]
[80][141.	**	***]
[81][142.	**	***]
[82][143.	**	***]
[83][144.	**	***]
[84][145.	**	***]
[85][146.	**	***]
[86][147.	**	***]
[87][148.	**	***]
149.	2611	Tungsten ores and concentrates.
150.	2612	Uranium or thorium ores and concentrates.
151.	2613	Molybdenum ores and concentrates.
152.	2614	Titanium ores and concentrates.
153.	2615	Niobium, tantalum, vanadium or zirconium ores and concentrates.
154.	2616	Precious metal ores and concentrates.
155.	2617	Other ores and concentrates
156.	2618	Granulated slag (slag sand) from the manufacture of iron or steel
[88][156A.	2621	Fly Ash]
[89][156B.	2619	Linz-Donawitz (LD) Slag]
157.	27	Bio-gas
158.	2701	Coal; briquettes, ovoids and similar solid fuels manufactured from coal
159.	2702	Lignite, whether or not agglomerated, excluding jet
160.	2703	Peat (including peat litter), whether or not agglomerated
161.	2704	Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
162.	2705	Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
[90][163.	**	***]
164.	2710	[91][(a) kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST] [92][iii. Marine Fuel 0.5% (FO)]
165.	[93][2711 12 00, 2711 13 00, 2711 19 10]	Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to [94][***] to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
[95][165A.	[96][2711 12 00, 2711 13 00, 2711 19 10]	Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers]
166.	28	Thorium oxalate
167.	28	Enriched KBF4 (enriched potassium fluroborate)
168.	28	Enriched elemental boron
169.	28	Nuclear fuel
170.	2805 11	Nuclear grade sodium
[97][170A.	2809	Fertilizer grade phosphoric acid]
171.	2845	Heavy water and other nuclear fuels
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
178.	30	Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name
179.	30	Oral re-hydration salts
180.	30	Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule
181.	30	Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule
[98][181A.	30	Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia.]
[99][181B	3006	Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes]
182.	3101	All goods i.e. animal or vegetable fertilisersor organic fertilisers [100][, pre-packaged and labelled.]
[101][182A.	3102	Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers]
[102][182B.	3103	Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers]
[103][182C.	3104	Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers]
[104][182D.	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]
183.	32	Wattle extract, quebracho extract, chestnut extract
184.	3202	Enzymatic preparations for pre-tanning
185.	3307 41 00	[105][Agarbatti, lobhan, dhoop batti, dhoop, sambhrani]
186.	3402	Sulphonated castor oil, fish oil or sperm oil
[106][186A	3816	Dolomite ramming mix]
[107][[108][186B]	3826	Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel]
[109][187.	***	***]
[110][187A.	3915	Waste, parings or scrap, of plastics]
188.	4001	Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
[111][188A.	4004 00 00	Waste, parings or scrap of rubber (other than hard rubber)]
[112][189.	4011 30 00	New pneumatic tyres, of rubber of a kind used on aircraft]
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
191.	4016	Erasers
[113][191A.	4017	Waste or scrap of hard rubber]
192.	4101	Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
193.	4102	Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split
194.	4103	Other raw hides and skins (fresh, orsalted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
195.	4104	Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
196.	4105	Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
197.	4106	Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared
[114][197A.	**	***]
[115][197B.	**	***]
[116][197C.	**	***]
[117][197D.	**	***]
[118][197E.	**	***]
198.	4401	Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
[119][198A	4501	Natural cork, raw or simply prepared]
[120][[121][198AA.]	4601,4602	[122][Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork]
[123][[124][198B.]	4707	Recovered waste or scrap of paper or paperboard.]
199.	4801	Newsprint, in rolls or sheets
200.	4823	[125][Kites, Paper mache articles]
201.	4901	Brochures, leaflets and similar printed matter, whether or not in single sheets
[126][201A	***	***]
202.	5004 to 5006	Silk yarn
[127][203.	**	***]
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 combed
206.	5106 to 5110	Yarn of wool or of animal hair
[128][207.	**	***]
208.	5201 to 5203	Cotton and Cotton waste
209.	5204	Cotton sewing thread, whether or not put up for retail sale
210.	5205 to 5207	Cotton yarn [other than khadi yarn]
[129][211.	**	***]
212.	5301	All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)
213.	5302	True hemp (Cannabis sativa L), raw or processed 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 fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)
215.	5305 to 5308	All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn [130][including coir pith compost [131][, pre-packaged and labelled]]
[132][216.	**	***]
[133][217.	**	***]
[134][218.	**	***]
[135][218A.	5605 0010	Real zari thread (gold) and silver thread, combined with textile thread]
[136][218AA.	56050020	Imitation zari thread or yarn known by any name in trade parlance]
[137][218B	**	***]
[138][218C	**	***]
[139][218D	5609	Products of coir]
219.	[140][5702, 5703, 5705]	[141][Coir mats, matting, floor covering and handloom durries]
[142][219A.	**	***]
[143][219AA.	**	***]
[144][219B.	**	***]
[145][220.	**	***]
[146][221.	**	***]
[147][222.	**	***]
[148][223.	**	***]
[149][224.	**	***]
[150][224A	**	***]
[151][225.	**	***]
[152][225A.	6602 00 00	Walking-sticks including seat sticks
[153][225B.	**	***]
[154][226.	**	***]
[155][227.	**	***]
[156][228.	**	***]
[157][228A.	7001	Cullet or other waste or scrap of glass.]
229.	7018	Glass beads.
[158][230.	**	***]
[159][230A.	8407 10 00, 8411	Aircraft engines]
231.	8413, 8413 91	Hand pumps and parts thereof
[160][232.	**	***]
[161][233.	**	***}
[162][234.	**	***]
[163][234A.	**	***]
[164][234B.	8504	Charger or charging station for Electrically operated vehicles]
[165][234C.	**	***]
[166][235	***	***]
[167][236	**	***]
[168][237	**	***]
[169][238	**	***]
[170][239	**	***]
[171][240	**	***]
[172][241	**	***]
[173][242.	**	***]
[174][242A.	87	Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation .- For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles]
243.	8713	Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
[175][243A.	8714 20	Parts and accessories of carriage for disabled persons]
[176][[177][243B.]	88 or Any Other chapter	Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads]
[178][244	8802 or 8806	Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use]
245.	[179][8807	Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III)]
246.	8901	Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
247.	8902	Fishing vessels; factory ships and other vessels for 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 subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
250.	8906	Other vessels, including warships and lifeboats other than rowing boats
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, 8906, 8907
253.	90	Coronary stents and coronary stent systems for use with cardiac catheters
254.	90 or any other Chapter	Artificial kidney
255.	90 or 84	Disposable sterilized dialyzer or micro barrier of artificial kidney
[180][255A	9021	Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aids]]
256.	90 or any other Chapter	Parts of the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs
257.	90 or any other Chapter	Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule
[181][257A.	9404	Cotton quilts of sale value not exceeding Rs. 1000 per piece]
[182][257B	9401 10 00	Aircraft seats]
258.	[183][9405]	Kerosene pressure lantern
259.	9405 91 00,9405 92 00 or 9405 99 00	Parts of kerosene pressure lanterns including gas mantles
[184][259A	[185][9503]	Toy balloons made of natural rubber latex]
[186][259B	9507	Fishing hooks]
[187][[188][259C]	9601	Worked corals other than articles of coral]
[189][260.	9603 (other than 9603 10 00)	Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]
261.	9704	Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907
262.	9705	Numismatic coins
263.	9804	Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use.
[190][263A.	Any chapter	Rosaries, prayer beads or Hawan samagri]
[191][264.	Any chapter	[192][Biomass briquettes or solid bio fuel pellets]

List 1 [See S.No.180 of the Schedule I]

(1)	Amikac in
(2)	Amphoteric in-B
(3)	Amrinone
(4)	Aprotinin
(5)	Baclofen
(6)	Bleomycin
(7)	Busulphan
(8)	BCG vaccine, Iopromide, Iotrolan
(9)	Chlorambucil
(10)	Chorionic Gonadotrophin
(11)	Clindamycin
(12)	Cyclophosphamide
(13)	Dactinomycin
(14)	Daunorubicin
(15)	Desferrioxamine
(16)	Dimercaprol
(17)	Disopyramide phosphate
(18)	Dopamine
(19)	Eptifibatide
(20)	Glucagon
(21)	Hydroxyurea
(22)	Isoprenaline
(23)	Isoflurane
(24)	Lactulose
(25)	Lomustine
(26)	Latanoprost
(27)	Melphalan
(28)	Mesna
(29)	Methotrexate
(30)	MMR (Measles, mumps and rubella)vaccine
(31)	Mustin Hydrochloride
(32)	Pancuronium Bromide
(33)	Praziquantel
(34)	Protamine
(35)	Quinidine
(36)	Sodium Cromoglycate spin caps and cartridges
(37)	Sodium Hyalauronatesterile 1% and 1.4% solution
(38)	Somatostatin
(39)	Strontium Chloride (85Sr.)
(40)	Thioguanine
(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
(46)	Urokinase
(47)	Ursodeoxycholic Acid
(48)	Vancomycin
(49)	Vasopressin
(50)	Vecuronium Bromide
(51)	Zidovudine
(52)	5-Fluorouracil
(53)	Pegulated Liposomal Doxorubicin Hydrochloride injection
(54)	Ketoanalogue preparation of essential amino acids
(55)	Pergolide
(56)	Kit for bedside assay of Troponin-T
(57)	Solution for storing, transporting, flushing donor organs for transplant
(58)	Miltefosine
(59)	Milrinone Lactate
(60)	Methoxy Isobutile Isonitrile (MIBI)
(61)	Haemophilus Influenzae Type bVaccine
(62)	Mycophenolate Sodium
(63)	Verteporfin
(64)	Daclizumab
(65)	Ganciclovir
(66)	Drotrecoginalfa (activated)
(67)	Eptacogalfa activated recombinant coagulation factor VIIa
(68)	Muromonab CD3
(69)	Japanese encephalitis vaccine
(70)	Valganciclovir
(71)	Low molecular weight heparin
(72)	Efavirenz
(73)	Emtricitabine;
(74)	Azathioprine;
(75)	Antinomycin D;
(76)	Cytosine Arabinoside (Cytarabine);
(77)	Vinblastine Sulphate
(78)	Vincristine;
(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
(87)	DTaP-IPV-HiborPRP-T combined Vaccine
(88)	Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein)
(89)	Injection Thyrotropin Alfa
(90)	Injection Omalizumab.
(91)	Abatacept
(92)	Daptomycin
(93)	Entacevir
(94)	Fondaparinux Sodium
(95)	Influenza Vaccine
(96)	Ixabepilone
(97)	Lapatinib
(98)	Pegaptanib Sodium injection
(99)	Suntinib Malate
(100)	Tocilizumab
(101)	Agalsidase Beta
(102)	Anidulafung in
(103)	Capsofungin acetate
(104)	Desflurane USP
(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
(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)
(118)	Pneumococcal Polysaccharide Vaccine
(119)	Temsirolimus Concentrate for infusion for injection
(120)	Natalizumab
(121)	Octreotide
(122)	Somatropin
(123)	Aurothiomalate Sodium
(124)	Asparaginase
(125)	Agglutinating Sera
(126)	Anti-Diphtheria Normal Human Immunoglobulin
(127)	Anti-human lymophocyte immune globulin IV
(128)	Anti-human thymocyte immunoglobulin IV
(129)	Anti-Pertussis Normal Human Immunoglobulin
(130)	Anti-Plague serum
(131)	Anti-Pseudomonas Normal Human Immunoglobulin
(132)	Basiliximab
(133)	Beractant Intra-tracheal Suspension
(134)	Blood group sera
(135)	Botulinum Toxin Type A
(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
(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
(150)	Diagnostic kits for detection of HIV antibodies
(151)	Diphtheria Antitoxin sera
(152)	Diazoxide
(153)	Edrophonium
(154)	Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]
(155)	Epirubicin
(156)	Fibrinogen
(157)	Floxuridine
(158)	Flucytosin
(159)	Flecainide
(160)	Fludarabine Phosphate
(161)	Foetal Bovine Serum (FBS)
(162)	Gadolinium DTPA Dimeglumine
(163)	Gallium Citrate
(164)	Gasgangrene Anti-Toxin Serum
(165)	Goserlin Acetate
(166)	Hepatitis B Immunoglobulin
(167)	Hexamethylmelamine
(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]
(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
(178)	Iscador, CLIA diagnostic kits
(179)	Levodopa with benserazine
(180)	Lenograstim
(181)	Meningococcoal A and C combined vaccine with diluant solvent
(182)	Methicillin
(183)	Metrizamide Inj with diluant
(184)	Monocomponent insulins
(185)	Mycophenolate Mofetil
(186)	Normal Human plasma
(187)	Normal Human immunoglobulin
(188)	Nuclear magnetic resonance contrast agent
(189)	Normal Human serum Albumin
(190)	Penicillamine
(191)	Pentamidine
(192)	Penicillinase
(193)	Poliomyelitis vaccine (inactivated and live)
(194)	Potassium Aminobenzoate
(195)	Porcine Insulin Zinc Suspension
(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)
(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
(206)	Recuronium Bromide
(207)	Septopal beads and chains
(208)	Sodium Arsenate
(209)	Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones
(210)	Solution of Nucleotides and Nucliosides
(211)	Specific Desensitizing Vaccine
(212)	Sterile Absorbable Haemostat for control of surgical vessel bleeding
(213)	Strontium SR-89 Chloride
(214)	Suxamethonium Chloride
(215)	Selenium- 75
(216)	Teicoplanin
(217)	Tetrofosmin
(218)	Ticarcillin
(219)	Tranexamic Acid
(220)	Tocainide
(221)	Tri-iodothyronine
(222)	Trie thylene Tetramine
(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 (b) Ethyliodophenylundecylate (c) Iodipammide methyl glucamine (d) Lipidollutra fluid (e) Patentblue (f) Zalcitabine
(229)	Zoledronic Acid
(230)	Anti-Haemophilic Factors Concentrate (VIII and IX)
[193][(231)	Diethylcarbamazine]
[194][(232)	Pembrolizumab (Keytruda)]
[195][(233)	Trastuzumab Deruxtecan
[196][(234)	Osimertinib
[197][(235)	Durvalumab;

List 2 [See S. No. 181 of the Schedule I]

(1)	Streptomycin
(2)	Isoniazid
(3)	Thiacetazone
(4)	Ethambutol
(5)	Sodium PAS
(6)	Pyrazinamide
(7)	Dapsone
(8)	Clo-fazamine
(9)	Tetracycline Hydrochloride
(10)	Pilocarpine
(11)	Hydrocortisone
(12)	Idoxuridine
(13)	Acetazolamide
(14)	Atro-pine
(15)	Homatroprn
(16)	Chloroquine
(17)	Amodiaquine
(18)	Quinine
(19)	Pyrimethamine
(20)	Sulfametho pyrazine
(21)	Diethyl Carbamazine
(22)	Arteether or formulation of artemisinin.

List 3 [See S.No.257 of the Schedule I]

(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
	(6)	Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Com- passes and Spar Wheels
	(7)	Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks
	(8)	Drafting, Drawing aids, tactile displays
	(9)	Specially adapted clocks and watches
(B)	[198][ (1)	***]
	(2)	Wheel chairs falling under heading No. 87.13 of the First Schedule
	[199][(3)	Retro fitment kits for vehicles used by the disabled]
(C)		Artificial electronic larynx and spares thereof
(D)		Artificial electronic ear (Cochlear implant)
(E)	(1)	Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, braille embossers, talking calculators, talking thermometers
	(2)	Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines
	(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 detectbn appliance and white canes
	(6)	Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, 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.

[1] Entry substituted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

0303

Fish, frozen, excluding fish fillets and other fish meat of heading 0304

[2] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for following words

and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable 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]

[3] Entry substituted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

0304

Fish fillets and other fish meat (whether or not minced), frozen

[4] Substituted for “0303, 0304, 0305, 0306, 0307, 0308” by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.

[5] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for following words

and put up in unit container and,-

(a) bearing a registered brand name; or

[6] Entry omitted and merged in serial no-2 by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

0305

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

[7] Entry omitted and merged in serial no-2 by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

0306

Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption

[8] Entry omitted and merged in serial no-2 by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

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

[9] Entry omitted and merged in serial no-2 by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

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

[10] Entry substituted by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022. Earlier it read as

0403

Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa

[11] Entry inserted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[12] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for following words

(^a)[put up in unit container and,-

(a) bearing a registered brand name; or

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

(a) Substituted for words “put up in unit container and bearing a registered brand name” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[13] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for following wordss

(^a)[put up in unit container and,-

(a) bearing a registered brand name; or

(a) Substituted for words “put up in unit container and bearing a registered brand name” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[14] Entry substituted by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022. Earlier it read as

14.

0410

Edible products of animal origin, not elsewhere specified or Included

[15] Substituted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

0504

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked

[16] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for following words

put up in unit container and,-

(a) bearing a registered brand name; or

[17] Entry omitted by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019. Earlier it read as

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen ^(a)[put up in unit container and,-

(a) bearing a registered brand name; or

(a) Words inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[18] Entry omitted by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019. Earlier It read as

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

[19] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for following words

^(a)[put up in unit container and,-

(a) bearing a registered brand name; or

(a) Substituted for words “put up in unit container and bearing a registered brand name” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[20] Entry substituted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets

[21] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for following words

put up in unit container and,-

(a) bearing a registered brand name; or

[22] Entry substituted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

0801

Cashew nuts, whether or not shelled or peeled

[23] Substituted for “0802” by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017.

[24] Entry inserted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[25] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for following words

^(a)[put up in unit container and,-

(a) bearing a registered brand name; or

(a) Words inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[26] Entry inserted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017.

[27] Entry omitted by Notification No. 14/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019. Earlier inserted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

33A.

0813

Tamarind, dried

[28] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for following words

^(a)[put up in unit container and,-

(a) bearing a registered brand name; or

(a) Substituted for words “put up in unit container and bearing a registered brand name” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[29] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for following words

^(a)[put up in unit container and,-

(a) bearing a registered brand name; or

(a) Substituted for words “put up in unit container and bearing a registered brand name” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[30] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for following words

^(a)[put up in unit container and,-

(a) bearing a registered brand name; or

(a) Substituted for words “put up in unit container and bearing a registered brand name” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[31] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for following words

^(a)[put up in unit container and,-

(a) bearing a registered brand name; or

(a) Substituted for words “put up in unit container and bearing a registered brand name” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[32] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for following words

^(a)[put up in unit container and,-

(a) bearing a registered brand name; or

(a) Substituted for words “put up in unit container and bearing a registered brand name” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[33] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for following words

^(a)[put up in unit container and,-

(a) bearing a registered brand name; or

(a) Substituted for words “put up in unit container and bearing a registered brand name” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[34] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for following words

^(a)[put up in unit container and,-

(a) bearing a registered brand name; or

(a) Substituted for words “put up in unit container and bearing a registered brand name” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[35] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for following words

^(a)[put up in unit container and,-

(a) bearing a registered brand name; or

(a) Substituted for words “put up in unit container and bearing a registered brand name” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[36] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for following words

^(a)[put up in unit container and,-

(a) bearing a registered brand name; or

(a) Substituted for words “put up in unit container and bearing a registered brand name” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[37] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for following words

^(a)[put up in unit container and,-

(a) bearing a registered brand name; or

(a) Substituted for words “put up in unit container and bearing a registered brand name” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[38] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for following words

^(a)[put up in unit container and,-

(a) bearing a registered brand name; or

(a) Substituted for words “put up in unit container and bearing a registered brand name” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[39] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for following words

^(a)[put up in unit container and,-

(a) bearing a registered brand name; or

(a) Substituted for words “put up in unit container and bearing a registered brand name” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[40] Word inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[41] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for following words

^(a)[put up in unit container and,-

(a) bearing a registered brand name; or

(a) Substituted for words “put up in unit container and bearing a registered brand name” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[42] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for following words

^(a)[put up in unit container and,-

(a) bearing a registered brand name; or

(a) Substituted for words “put up in unit container and bearing a registered brand name” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[43] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Before omission, it read as

1106 10 10

Guar meal

[44] Word “other than of seed quality” omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[45] Entry inserted by Notification No. 08/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021.

[46] Entry substituted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

1210

Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin

[47] Entry inserted by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018.

[48] Entry substituted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

1404 [other than 1404 90 10, 1404 90 40, 1404 90 50]

Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha]

[49] Entry inserted by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018.

[50] Entry substituted by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022. Earlier it read as

87.

1515

Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.

[51] Words “khandsari sugar” omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[52] Entry inserted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[53] Substituted by Notification No. 03/2023-Central Tax (Rate) dt. 28-02-2023 wef 01-03-2023 for

Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled

[54] Entry substituted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

1702

Palmyra sugar

[55] Entry inserted by Notification No. 17/2023-Central Tax (Rate) dt. 19-10-2023 wef 20-10-2023.

[56] Entry inserted by Notification No. 17/2023-Central Tax (Rate) dt. 19-10-2023 wef 20-10-2023.

[57] Entry inserted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[58] Entry inserted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017.

[59] Entry inserted by Notification No. 09/2023-Central Tax (Rate) dt. 26-07-2023 wef 27-07-2023.

[60] Entry inserted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[61] Word inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[62] Entry inserted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017.

[63] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for

other than those put up in unit container and,-

(a) bearing a registered brand name; or

[64] Entry Inserted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018

[65] Entry substituted by Notification No. 12/2022-Central Tax (Rate) dt. 30-12-2022 wef 01-01-2023. Earlier it read as

Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)

[66] Entry substituted by Notification No. 12/2022-Central Tax (Rate) dt. 30-12-2022 wef 01-01-2023. Earlier it read as

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake

[67] Entry inserted by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018.

[68] Words “[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]” omitted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[69] Words “[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]” omitted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[70] Entry substituted by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022. Earlier it read as

107.

2306

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 (^a)[other than cotton seed oil cake]

(a) Substituted for words “[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]” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[71] Entry inserted by Notification No. 09/2023-Central Tax (Rate) dt. 26-07-2023 wef 27-07-2023.

[72] Entry substituted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

111

2503 [except 2503 00 10]

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as byproduct in refining of crude oil]

[73] Entry substituted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018. Earlier it read as

123

2515 [Except 2515 12 10, 2515 12 20, 2515 12 90]

Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine]

[74] Inserted by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

[75] Entry substituted by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022. Earlier it read as

127.

2518

Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. 2518 10 dolomite, Not calcined or sintered

[76] Word inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[77] Entry omitted by Notification No. 08/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021. Earlier it read as

138.

26 [other than 2619, 2620,2621]

All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste]

[78] Entry omitted by Notification No. 08/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021. Earlier it read as

139.

2601

Iron ores and concentrates, including roasted iron pyrites

[79] Entry omitted by Notification No. 08/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021. Earlier it read as

140.

2602

Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.

[80] Entry omitted by Notification No. 08/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021. Earlier it read as

141.

2603

Copper ores and concentrates.

[81] Entry omitted by Notification No. 08/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021. Earlier it read as

142.

2604

Nickel ores and concentrates.

[82] Entry omitted by Notification No. 08/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021. Earlier it read as

143.

2605

Cobalt ores and concentrates.

[83] Entry omitted by Notification No. 08/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021. Earlier it read as

144.

2606

Aluminium ores and concentrates.

[84] Entry omitted by Notification No. 08/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021. Earlier it read as

145.

2607

Lead ores and concentrates.

[85] Entry omitted by Notification No. 08/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021. Earlier it read as

146.

2608

Zinc ores and concentrates.

[86] Entry omitted by Notification No. 08/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021. Earlier it read as

147.

2609

Tin ores and concentrates.

[87] Entry omitted by Notification No. 08/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021. Earlier it read as

148.

2610

Chromium ores and concentrates.

[88] Entry inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[89] Entry inserted by Notification No. 09/2023-Central Tax (Rate) dt. 26-07-2023 wef 27-07-2023.

[90] Entry omitted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier it read as

163.

2706

Tar distilled from coal, from lignite or from peat

[91] Substituted for “Kerosene PDS” by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017.

[92] Inserted by Notification No. 14/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019.

[93] Substituted for “2711 12 00, 2711 13 00, 2710 19 00” by Notification No. 01/2024-Central Tax (Rate) dt. 03-01-2014 wef 04-01-2024.

[94] Words “household domestic consumers or” omitted by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018.

[95] Entry inserted by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018.

[96] Substituted for “2711 12 00, 2711 13 00, 2711 19 00” by Notification No. 01/2024-Central Tax (Rate) dt. 03-01-2014 wef 04-01-2024.

[97] Entry Inserted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[98] Entry inserted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017.

[99] Entry inserted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[100] Substituted for “put up in unit containers and bearing a brand name” by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[101] Rate changed from 6% to 2.5% by Notification No. 18/2017-Central Tax (Rate) dt. 30-06-2017 wef 01-07-2017.

[102] Rate changed from 6% to 2.5% by Notification No. 18/2017-Central Tax (Rate) dt. 30-06-2017 wef 01-07-2017.

[103] Rate changed from 6% to 2.5% by Notification No. 18/2017-Central Tax (Rate) dt. 30-06-2017 wef 01-07-2017.

[104] Rate changed from 6% to 2.5% by Notification No. 18/2017-Central Tax (Rate) dt. 30-06-2017 wef 01-07-2017.

[105] Substituted for “Agarbatti” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[106] Entry inserted by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.

[107] Entry renumbered from 186A to 186B by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.

[108] Entry inserted by Notification No. 08/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021.

[109] Entry omitted by Notification No. 03/2020-Central Tax (Rate) dt. 25-03-2020 wef 01-04-2020. Earlier it read as

187

3605 00 10

Handmade safety matches

Explanation :

For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely :

(i) frame filling;

(ii) dipping of splints in the composition for match heads;

(iii) filling of boxes with matches;

(iv) pasting of labels on match boxes, veneers or cardboards;

(v) packaging

[110] Entry omitted by Notification No. 08/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021. Earlier inserted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017 as

187A.

3915

Waste, parings or scrap, of plastics]

[111] Entry inserted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017.

[112] Entry substituted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as

189

4016

Toy balloons made of natural rubber latex

[113] Entry inserted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017.

[114] Entry omitted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017 as

197A.

4107

Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114

[115] Entry omitted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017 as

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]

[116] Entry omitted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017 as

197C.

4113

Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114]

[117] Entry omitted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017 as

197D.

4114

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather

[118] Entry omitted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017 as

197E.

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

[119] Inserted by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

[120] Earlier inserted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[121] Entry re-numbered from 198A to 198AA by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

[122] Substituted by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018. Earlier inserted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017 as

198A

4601,4602

Grass, leaf or reed or fibre products, including mats,pouches, wallets

[123] Entry inserted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017.

[124] Renumbered by

[125] Substituted for “Kites” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[126] Entry omitted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017. Earlier inserted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017 as

201

4907

Duty Credit Scrips

[127] Entry omitted by Notification No. 14/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022. Earlier it read as

203

5007

Woven fabrics of silk or of silk waste

[128] Entry omitted by Notification No. 14/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022. Earlier it read as

207.

5111 to 5113

Woven fabrics of wool or of animal hair

[129] Entry omitted by Notification No. 14/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022. Earlier it read as

211.

5208 to 5212

Woven fabrics of cotton

[130] Words Inserted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018

[131] Substituted for “put up in unit container and bearing a brand name” by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[132] Entry omitted by Notification No. 14/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022. Earlier it read as

216.

5309 to 5311

Woven fabrics of other vegetable textile fibres, paper yarn

[133] Entry omitted by Notification No. 14/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022. Earlier it read as

217.

5407, 5408

Woven fabrics of manmade textile materials

[134] Entry omitted by Notification No. 14/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022. Earlier it read as

218.

5512 to 5516

Woven fabrics of manmade staple fibres

[135] Entry inserted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017.

[136] Entry inserted by Notification No. 09/2023-Central Tax (Rate) dt. 26-07-2023 wef 27-07-2023.

[137] Entry omitted by Notification No. 14/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022. Earlier inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017 as

218B

5607

Jute twine, coir cordage or ropes]

[138] Entry omitted by Notification No. 14/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022. Earlier inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017 as

218C

5608

Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials]

[139] Entry inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[140] Substituted for “5705” by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017.

[141] Entry substituted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018. Earlier

2) Substituted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017 wef 13-10-2017 as

219

5702,5703,’5705

Coir mats, matting and floor covering

1) Inserted by Notification No. 01/2017-Central Tax (Rate) dt. 28-06-2017 wef 01-07-2017 as

219

5705

Coir mats, matting and floor covering

[142] Entry omitted by Notification No. 14/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022. Earlier inserted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017 as

219A.

5801

(^a)[All goods]

(a) Substituted for “Corduroy fabrics, velvet fabrics” by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

Earlier substituted for “Corduroy fabrics” by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018.

[143] Entry omitted by Notification No. 14/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022. Earlier inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017 as

219AA.

5806

Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)]

[144] Entry omitted by Notification No. 14/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022. Earlier inserted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017 as

219B.

5808

Saree fall]

[145] Entry omitted by Notification No. 14/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022. Earlier it read as

220.

5809, 5810

Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal

[146] Entry omitted by Notification No. 14/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022. Earlier it read as

221.

Knitted or crocheted fabrics [All goods]

[147] Entry omitted by Notification No. 14/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022. Earlier it read as

222.

(^a)[61 or 6501 or 6505

Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece;]

(a) Entry substituted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018. Earlier it read as

222

Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece

[148] Entry omitted by Notification No. 14/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022. Earlier it read as

223.

Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece

[149] Entry omitted by Notification No. 14/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022. Earlier

2) Substituted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017 as

224.

(^a)[63 [other than 6305 32 00, 6305 33 00, 6309]

Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece.

(a) Substituted for “63 [other than 6305 32 00, 6309]” by Notification No. 14/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019.

Earlier substituted for “63 [other than 6309” by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

1) Earlier it read as

224

Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece

[150] Entry omitted by Notification No. 14/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022. Earlier inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017 as

224A

(^a)[6309 or 6310]

Worn clothing and other worn articles rags]

(a) Substituted for “6309” by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018.

[151] Entry omitted by Notification No. 14/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022. Earlier it read as

225.

(^a)[Footwear of sale value not exceeding Rs.1000 per pair]

(a) Substituted by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019. Earlier it read as

225

Footwear having a retail sale price not exceeding ^(a)[Rs.1000] per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself

(a) Substituted for “Rs.500” by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[152] Inserted by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

[153] Entry omitted by Notification No. 01/2022-Central Tax (Rate) dt. 31-03-2022 wef 01-04-2022. Earlier

2) Substituted by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019 as

225B.

6815

Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks]

1) Inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017 as

225A

6815

Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content

[154] Entry omitted by Notification No. 01/2022-Central Tax (Rate) dt. 31-03-2022 wef 01-04-2022. Earlier it read as

226.

6901 00 10

Bricks of fossil meals or similar siliceous earths

[155] Entry omitted by Notification No. 01/2022-Central Tax (Rate) dt. 31-03-2022 wef 01-04-2022. Earlier it read as

227.

6904 10 00

Building bricks

[156] Entry omitted by Notification No. 01/2022-Central Tax (Rate) dt. 31-03-2022 wef 01-04-2022. Earlier it read as

228.

6905 10 00

Earthen or roofing tiles

[157] Entry inserted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017.

[158] Entry omitted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier it read as

230.

Pawan Chakki that is Air Based Atta Chakki

[159] Entry inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[160] Entry omitted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier it read as

232.

(^a)[8419 12]

Solar water heater and system

(a) Substituted for “8419 19” by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.

[161] Entry omitted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier it read as

233.

8437

Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof.

[162] Entry omitted by Notification No. 08/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021. Earlier it read as

234.

84 or 85

Following renewable energy devices & parts for their manufacture

(a) Bio-gas plant

(b) Solar power based devices

(d) Wind mills, Wind Operated Electricity Generator (WOEG)

(e) Waste to energy plants/devices

(f) Solar lantern/solar lamp

(g) Ocean waves/tidal waves energy devices/plants

(^a)[Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.]

(a) Inserted by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

[163] Entry omitted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier inserted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017 as

234A.

84 or 85

(^a)[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]

(a) Substituted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier inserted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017 as

234A

84 or 85

E-waste

Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operationa

[164] Inserted by Notification No. 12/2019-Central Tax (Rate) dt. 31-07-2019 wef 01-08-2019.

[165] Entry omitted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier inserted by Notification No. 14/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019 as

234C.

8509

Wet grinder consisting of stone as grinder

[166] Entry omitted by Notification No. 14/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019. Earlier it read as

235

8601

Rail locomotives powered from an external source of electricity or by electric accumulators

[167] Entry omitted by Notification No. 14/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019. Earlier it read as

236.

8602

Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof

[168] Entry omitted by Notification No. 14/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019. Earlier it read as

237

8603

Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604

[169] Entry omitted by Notification No. 14/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019. Earlier it read as

238

8604

Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles)

[170] Entry omitted by Notification No. 14/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019. Earlier it read as

239

8605

Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)

[171] Entry omitted by Notification No. 14/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019. Earlier it read as

240

8606

Railway or tramway goods vans and wagons, not self-propelled

[172] Entry omitted by Notification No. 14/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019. Earlier it read as

241

8607

Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof

[173] Entry omitted by Notification No. 14/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019. Earlier it read as

242

8608

Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing

[174] Inserted by Notification No. 12/2019-Central Tax (Rate) dt. 31-07-2019 wef 01-08-2019.

[175] Inserted by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

[176] Inserted by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018 wef 25-01-2018.

[177] Entry re-numbered from 243A to 243B by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

[178] Entry substituted by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022. Earlier it read as

244.

8802

Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.

[179] Entry substituted by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022. Earlier it read as

245.

8803

Parts of goods of heading 8802

[180] Entry inserted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[181] Entry inserted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[182] Inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[183] Substituted for “9405 50 31” by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.

[184] Inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[185] Substituted for “4016 or 9503” by Notification No. 01/2021-Central Tax (Rate) dt. 02-06-2021.

[186] Inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[187] Inserted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017 wef 22-09-2017.

[188] Renumbered from 259A to 259C by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[189] Entry substituted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017. Earlier inserted by Notification No. 01/2017-Central Tax (Rate) dt. 28-06-2017 wef 01-07-2017 as

260

9603 10 00

Broomsticks

[190] Inserted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[191] Entry inserted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017.

[192] Substituted for “Biomass briquettes” by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[193] Inserted by Notification No. 01/2021-Central Tax (Rate) dt. 02-06-2021.

[194] Entry inserted by Notification No. 08/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021.

[195] Entry inserted by Notification No. 05/2024-Central Tax (Rate) dt. 10-08-2024 wef 01-10-2024.

[196] Entry inserted by Notification No. 05/2024-Central Tax (Rate) dt. 10-08-2024 wef 01-10-2024.

[197] Entry inserted by Notification No. 05/2024-Central Tax (Rate) dt. 10-08-2024 wef 01-10-2024.

[198] Entry omitted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier it read as

(1)	Orthopaedic appliances falling under heading No. 90.21 of the First Schedule

[199] Entry inserted by Notification No. 08/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021.

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CGST rate on supply of goods - 2.5% [Schedule I]