S. No

Chapter/ Heading/ Sub-heading/ Tariff Item

Description of Goods

(1)

(2)

(3)

1.

01012100, 010129

Live horses

[1][2.

***

***]

[2][3.

***

***]

[3][4.

***

***]

[4][5.

***

***]

[5][6.

***

***]

[6][7.

***

***]

[7][8.

***

***]

[8][9.

***

***]

[9][10.

***

***]

[10][11.

0402 91 10, 0402 99 20

Condensed milk]

12.

0405

Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads

13.

0406

Cheese

14.

0801

Brazil nuts, dried, whether or not shelled or peeled [11][***]

15.

0802

[12][Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts]]

16.

0804

[13][Dates (soft or hard), figs, pineapples, avocados, guavas [14][, mangoes (other than mangoes sliced, dried)] and mangosteens, dried]

17.

0813

Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or [15][dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled] 

18.

1108

Starches; inulin

19.

1501

Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503

20.

1502

Fats of bovine animals, sheep or goats, other than those of heading 1503

21.

1503

Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

22.

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

23.

1505

Wool grease and fatty substances derived there from (including lanolin)

24.

1506

Other animal fats and oils and their fractions, whether or not refined,  but not chemically modified

25.

1516

[16][Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared]

26.

1517

[17][Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516]

27.

1518

[18][Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included]

28.

1601

[19][Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products]

29.

1602

[20][Other prepared or preserved meat, meat offal, blood or insects]

30.

1603

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

31.

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

32.

1605

Crustaceans, molluscs and other aquatic invertebrates prepared or preserved

[21][32A

1701 91, 1701 99

All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)]

[22][32AA

1704

Sugar boiled confectionery]

[23][32B

1902

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared]

[24][32C

1905 90 30

Extruded or expanded products, savoury or salted (other than un-fried or uncooked snack pellets, by whatever name called, manufactured through process of extrusion)]

33.

2001

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

34.

2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

35.

2003

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid

36.

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006

37.

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006

38.

2006

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)

39.

2007

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter

40.

2008

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits

41.

2009

[25][Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.]

[26][41A

2009 89 90

Tender coconut water [27][, pre-packaged and labelled]]

42.

2101 30

Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

43.

2102

[28][Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders]

[29][44.

2103

All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings]

45.

2106

[30][Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, [31][***]]

46.

2106 90

[32][Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram] [33][, pre-packaged and labelled]

[34][46A.

2106 90 91

Diabetic foods]

[35][46B.

2201

Drinking water packed in 20 litres bottles]

47.

2202 90 10

Soya milk drinks

48.

2202 90 20

[36][Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]

[37][49.

**

***]

50.

2202 90 30

Beverages containing milk

51.

2515 12 10

Marble and travertine blocks

52.

2516

Granite blocks

53.

28

Anaesthetics

54.

28

Potassium Iodate

55.

28

Steam

56.

[38][28 or 38]

Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985

57.

2801 20

Iodine

[39][57A.

2804 40 10

Medical grade oxygen]

[40][57B.

***

***]

58.

2847

Medicinal grade hydrogen peroxide

59.

[41][29 or 3808 93]

Gibberellic acid

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 organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included

61.

3002

Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechn ological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products

62.

3003

Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments

63.

3004

Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale

64.

3005

Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes

65.

3006

Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives] [42][and Ostomy appliances]

[43][66.

**

**]

[44][67.

**

**]

[45][68.

**

**]

[46][69.

**

**]

[47][70.

**

***]

[48][71.

**

***]

72.

3306 10 10

Tooth powder

73.

3307 41 00

Odoriferous preparations which operate by burning [other than [49][agarbattis, lobhan, dhoop batti, dhoop, sambhrani]]

74.

29, 30, 3302

Following goods namely:-

a. Menthol and menthol crystals,

b. Peppermint (Mentha Oil),

c. Fractionated / de-terpenated mentha oil (DTMO),

d. De-mentholised oil (DMO),

e. Spearmint oil,

f. Mentha piperita oil

75.

3406

Candles, tapers and the like

[50][75A.

3605 00 10

All goods]

76.

3701

Photographic plates and film for x-ray for medical use

77.

3705

Photographic plates and films, exposed and developed, other than cinematographic film

78.

3706

Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.

[51][78A.

3808

The following Bio-pesticides, namely -

1 Bacillus thuringiensis var. israelensis

2 Bacillus thuringiensis var. kurstaki

3 Bacillus thuringiensis var. galleriae

4 Bacillus sphaericus

5 Trichoderma viride

6 Trichoderma harzianum

7 Pseudomonas fluoresens

8 Beauveriabassiana

9 NPV of Helicoverpaarmigera

10 NPV of Spodopteralitura

11 Neem based pesticides

12 Cymbopogan]

79.

3818

Silicon wafers

80.

3822

All diagnostic kits and reagents

[52][80A.

3826

[53][Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)]]

[54][80AA.

***

***]

81.

3926

Feeding bottles

82.

3926

Plastic beads

83.

4007

Latex Rubber Thread

84.

4014

Nipples of feeding bottles

85.

4015

Surgical rubber gloves or medical examination rubber gloves

[55][85A.

4016

Rubber bands]

[56][85B

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]

[57][85C

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]

[58][85D

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]

[59][85E

4114

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

[60][85F

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]

[61][86.

***

***]

[62][87.

***

***]

[63][88.

***

***]

[64][89.

4202 22 20

Hand bags and shopping bags, of cotton]

[65][90.

4202 22 30

Hand bags and shopping bags, of jute]

91.

4203

Gloves specially designed for use in sports

92.

44 or any Chapter

The following goods, namely: —

a. Cement Bonded Particle Board;

b. Jute Particle Board;

c. Rice Husk Board;

d. Glass-fibre Reinforced Gypsum Board (GRG)

e. Sisal-fibre Boards;

f. Bagasse Board; and

g. Cotton Stalk Particle Board

h. Particle/fibre board manufactured from agricultural crop residues

[66][92A.

44, 68, 83

Idols of wood, stone [including marble] and metals [other than those made of precious metals]]

93.

4404

Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like

94.

4405

Wood wool; wood flour

95.

4406

Railway or tramway sleepers (cross-ties) of wood

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, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]

[67][96A.

4409

Bamboo flooring]

97.

4415

Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood

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 bodies and handles, of wood; boot or shoe lasts and trees, of wood

[68][99A.

4418

Bamboo wood building joinery]

[69][[70][99B]

4419

Tableware and Kitchenware of wood]

100.

4420

Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94.

101.

4421

Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]

[71][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)]

[72][101B.

4503

Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom)]

[73][101C.

4504

Agglomerated cork (with or without a binding substance) and articles of agglomerated cork)]

[74][102.

***

***]

[75][103.

***

***]

[76][104.

***

***]

105.

4701

Mechanical wood pulp

106.

4702

Chemical wood pulp, dissolving grades

107.

4703

Chemical wood pulp, soda or sulphate, other than dissolving grades

108.

4704

Chemical wood pulp, sulphite, other than dissolving grades

109.

4705

Wood pulp obtained by a combination of mechanical and chemical pulping processes

110.

4706

Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material

[77][111.

***

***]

112.

4802

Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard

113.

4804

Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803

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

115.

4806 20 00

Greaseproof papers

116.

4806 40 10

Glassine papers

117.

4807

Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets

118.

4808

Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803

119

4810

Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls orrectangular (including square) sheets of any size

[78][120.

**

***]

121.

4817 30

Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

[79][121A.

4819 10, 4819 20

Cartons, boxes and cases of, –

(a) corrugated paper or paper board; or

(b) non-corrugated paper or paper board”]

[80][122.

4819

Cartons, boxes and cases of corrugated paper or paper 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, Asphaltic roofing sheets

[81][125A

4905

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed]

[82][126.

***

***]

[83][127.

**

***]

[84][128.

**

***]

[85][129.

**

***]

[86][130.

**

***]

[87][131.

**

***]

[88][132.

**

***]

[89][132A.

**

***]

[90][132AA

5007

Woven fabrics of silk or of silk waste.]

[91][132AB

5111

Woven fabrics of carded wool or of carded fine animal hair.]

[92][132AC

5112

Woven fabrics of combed wool or of combed fine animal hair.]

[93][132AD

5113

Woven fabrics of coarse animal hair or of horse hair.]

[94][132AE

5208

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/m²]

[95][132AF

5209

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/m²]

[96][132AG

5210

Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200g/m².]

[97][132AH

5211

Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/m² .]

[98][132AI

5212

Other woven fabrics of cotton.]

[99][132AJ

5309

Woven fabrics of flax.]

[100][132AK

5310

Woven fabrics of jute or of other textile bast fibres of heading 5303.

[101][132AL

5311

Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.]

[102][132B.

**

***]

[103][132BA

5401

Sewing thread of man-made filaments, whether or not put up for retail sale.]

[104][132BB

5402

Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex.]

[105][132BC

5403

Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex.]

[106][132BD

5404

Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm.]

[107][132BE

5405

Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm.]

[108][132BF

5406

Man-made filament yarn (other than sewing thread), put up for retail sale.]

[109][132BG

5407

Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404.]

[110][132BH

5408

Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405.]

[111][132C.

**

***]

[112][132CA

5501

Synthetic filament tow.]

[113][132CB

5502

Artificial filament tow]

[114][132CC

5503

Synthetic staple fibres, not carded, combed or otherwise processed for spinning.]

[115][132CD

5504

Artificial staple fibres, not carded, combed or otherwise processed for spinning.]

[116][132CE

5505

Waste (including noils, yarn waste and garnetted stock) of man-made fibres.]

[117][132CF

5506

Synthetic staple fibres, carded, combed or otherwise processed for spinning.]

[118][132CG

5507

Artificial staple fibres, carded, combed or otherwise processed for spinning.]

[119][132CH

5508

Sewing thread of man-made staple fibres, whether or not put up for retail sale.]

[120][132CI

5509

Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale.]

[121][132CJ

5510

Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale.]

[122][132CK

5511

Yarn (other than sewing thread) of manmade staple fibres, put up for retail sale.]

[123][132CL

5512

Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres.]

[124][132CM

5513

Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m² .]

[125][132CN

5514

Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m² .]

[126][132CO

5515

Other woven fabrics of synthetic staple fibres.]

[127][132CP

5516

Woven fabrics of artificial staple fibres.]

[128][132D.

**

***]

133.

5601

Wadding of textile materials and articles thereof; such as Absorbent cotton wool [129][except cigarette filter rods]

134.

5602

Felt, whether or not impregnated, coated, covered or laminated

135.

5603

Nonwovens, whether or not impregnated, coated, covered or laminated

136.

5604

Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics

137.

5605

[130][Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than-

(i) real zari thread (gold) and silver thread combined with textile thread

(ii) imitation zari thread or yarn known by any name in trade parlance]

138.

5606

Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn

139.

5607

[131][Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated or sheathed with rubber or plastics.]

[132][139A

5608

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

[133][140.

***

***]

141.

5609

Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included [134][other than products of coir]

142.

5701

Carpets and other textile floor coverings, knotted, whether or not made up

143.

5701

Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs

144.

5703

[135][Carpets and other textile floor coverings (including Turf), tufted, whether or not made up]

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, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom [136][except the items covered in 219 in Schedule I]

[137][146A

5801

Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806.]

[138][147.

***

***]

148.

5802

Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile 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, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006

151.

5805

Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up

[139][151A

5806

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

[140][152.

**

***]

153.

5807

Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered

154.

5808

[141][Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.]

155.

5809

[142][Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included.]

156.

5810

[143][Embroidery in the piece, in strips or in motifs.]

157.

5811

Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810

158.

5901

Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations

159.

5902

Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon

160.

5903

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902

161.

5904

Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape

162.

5905

Textile wall coverings

163.

5906

Rubberised textile fabrics, other than those of heading 5902

164.

5907

Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like

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 for, whether or not impregnated

166.

5909

Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials

167.

5910

Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material

168.

5911

Textile products and articles, for technical uses, specified in Note 7 to [144][Chapter 59]; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles

[145][168A

6001

Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted.]

[146][168B

6002

Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001.]

[147][168C

6003

Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002.]

[148][168D

6004

Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001.]

[149][168E

6005

Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004.]

[150][168F

6006

Other knitted or crocheted fabrics.

169.

61

[151][Articles of apparel and clothing accessories, knitted or crocheted.]

170.

62

[152][Articles of apparel and clothing accessories, not knitted or crocheted.]

[153][171.

**

***]

[154][171A.

6305 32 00

Flexible intermediate bulk containers]

[155][171A1

6301

Blankets and travelling rugs.]

[156][171A2

6302

Bed linen, table linen, toilet linen and kitchen linen.]

[157][171A3

6303

Curtains (including drapes) and interior blinds; curtain or bed valances.]

[158][171A4

6304

Other furnishing articles, excluding those of heading 9404.]

[159][171A5

6305

Sacks and bags, of a kind used for the packing of goods.]

[160][171A6

6306

Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.]

[161][171A7

6307

Other made up articles, including dress patterns.]

[162][171A8

6308

Sets, consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale.]

[163][171A9

6309

Worn clothing and other worn articles.]

[164][171A10

6310

Used or new rags, scrap, twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials.]

[165][171A11

64

Footwear of sale value not exceeding Rs.1000 per pair.]

[166][[167][171AA.]

6501

Textile caps]

[168][171B.

6505

Hats (knitted/crocheted) or made up from lace or other textile fabrics]

172.

6601

Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)

173.

6602

[169][***], whips, riding-crops and the like

174.

6603

Parts, trimmings and accessories of articles of heading 6601 or 6602

175.

6701

Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes)

176.

68

Sand lime bricks [170][or Stone inlay work]

[171][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 essentially of stone]

[172][176B

6815

[173][Fly ash bricks; Fly ash aggregates; Fly ash blocks” shall be substituted]]

[174][176C

6901 00 10

Bricks of fossil meals or similar siliceous earths]

[175][176D

6904 10 00

Building bricks]

[176][176E

6905 10 00

Earthen or roofing tiles]

[177][177.

***

***]

[178][177A.

6909

Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic]

[179][177B.

6911

Tableware, kitchenware, other household articles and toilet articles, of porcelain or china]

[180][177C.

6912

Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china]

[181][177D.

6913

Statues and other ornamental articles]

178.

7015 10

Glasses for corrective spectacles and flint buttons

179.

7020

Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns

[182][180A.

7310, 7323, 7612, or 7615

Milk cans made of Iron, Steel, or Aluminium]

180.

7310 or 7326

[183][Mathematical boxes, geometry boxes and colour boxes]

181.

7317

Animal shoe nails

182.

7319

Sewing needles

[184][183A.

7321 or 8516

Solar cookers]

183.

7321

Kerosene burners, kerosene stoves and wood burning stoves of iron or steel

184.

7323

Table, kitchen or other household articles of iron & steel; Utensils

185.

7418

Table, kitchen or other household articles of copper; Utensils

[185][185A.

[186][7419 80 30]

Brass Kerosene Pressure Stove]

186.

7615

Table, kitchen or other household articles of aluminium; Utensils

[187][186A.

8214

Pencil sharpeners]

[188][187.

**

***]

[189][188.

**

***]

[190][189.

8215

Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware

[191][189A.

8306

Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware]

190.

8401

Fuel elements (cartridges), non-irradiated, for nuclear reactors

191.

8408

Fixed Speed Diesel Engines of power not exceeding 15HP

[192][192.

**

***]

[193][193.

**

***]

194.

8414 20 20

Other hand pumps

[194][194A

8419 12

Solar water heater and system]

[195][195.

**

***]

[196][195A.

8420

Hand operated rubber roller

[197][[198][195AA.]

8424

Nozzles for drip irrigation equipment or nozzles for sprinklers]

[199][195B.

8424

Sprinklers; drip irrigation system including laterals; mechanical sprayers]

196.

8432

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers [200][Parts [8432 90]

197.

8433

Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; [201][parts thereof]

[202][198.

**

***]

199.

8436

Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders [203][; parts thereof]

200.

8452

[204][Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines]

201.

8479

Composting Machines

[205][201A

84, 85 or 94

Following renewable energy devices and parts for their manufacture:-

(a) Bio-gas plant;

(b) Solar power based devices;

(c) Solar power generator;

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

(e) Waste to energy plants / devices;

(f) Solar lantern / solar lamp;

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

(h) Photo voltaic cells, whether or not assembled in modules or made up into panels.

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

[206][202.

***

***]

[207][203.

***

***]

204.

8525 60

Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.

[208][205.

**

***]

[209][205A

**

***]

[210][205B

**

***]

[211][205C

**

***]

[212][205D.

**

***]

[213][205E.

**

***]

[214][205F.

**

***]

[215][205G.

**

***]

[216][205H.

**

***]

[217][206.

***

***]

[218][206A.

87

Fuel Cell Motor Vehicles]

207.

8701

Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)

[219][207A.

8710

Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles]

208.

8712

Bicycles and other cycles (including delivery tricycles), not motorised

209.

8714

Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712

210.

8716 20 00

Self-loading or self-unloading trailers for agricultural purposes

211.

8716 80

Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles

212.

90 or any other Chapter

Blood glucose monitoring system (Glucometer) and test strips

213.

90 or any other Chapter

Patent Ductus Arteriousus / Atrial Septal Defect occlusion device

214.

9001

Contact lenses; Spectacle lenses

[220][215.

9003

Frames and mountings for spectacles, goggles or the like, and parts thereof]

216.

9004

Spectacles, corrective [221][other than goggles for correcting vision]

[222][217.

**

***]

218.

9018

Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments

219.

9019

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

220.

9020

Other breathing appliances and gas masks, excluding protective asks having neither mechanical parts nor replaceable filters

[223][221.

**

***]

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 radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light

[224][222A.

9403

Furniture wholly made of bamboo, cane or rattan]

223.

9404

Coir products [except coir mattresses]

224.

940

Products wholly made of quilted textile materials

[225][224A.

9404

Cotton quilts of sale value exceeding Rs. 1000 per piece]

225.

[226][9405]

Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof

[227][226.

**

***]

[228][227.

**

***]

228.

9503

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

229.

9504

Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]

230.

9506

Sports goods other than articles and equipments for general physical exercise

231.

9507

Fishing rods, [229][***], and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208) and similar hunting or shooting requisites

[230][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 (including articles obtained by moulding)]

[231][231B.

9607

Slide fasteners [232][and parts thereof]

[233][232.

**

***]

233.

9608, 9609

Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk

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

235.

[234][9619 00 30, 9619 00 40, or 9619 00 90

All goods]

236.

9701

[235][Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques]

237.

9702

Original engravings, prints and lithographs

238.

9703

Original sculptures and statuary, in any material

239.

9705

Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]

240.

9706

Antiques of an age exceeding one hundred years

241.

9804

Other Drugs and medicines intended for personal use

[236][242.

***

***]

[237][243.

**

***]