CGST rate on supply of goods - 9% [Schedule III]

 

S. No

Chapter/ Heading/ Sub-heading/ Tariff Item

Description of Goods

(1)

(2)

(3)

[1][1.

***

***]

2.

1107

Malt, whether or not roasted

3.

1302

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products [2][other than tamarind kernel powder]

4.

1404 90 10

Bidi wrapper leaves (tendu)

5.

1404 90 50

Indian katha

6.

1517 10

All goods i.e. Margarine, Linoxyn

7.

1520 00 00

Glycerol, crude; glycerol waters and glycerol lye0073

8.

1521

Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured

9.

1522

Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes

[3][10.

***

***]

11.

1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]

12.

1704

[4][Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, [5][groundnut sweets, gajak and sugar boiled confectionery]]

[6][12A

1804

Cocoa butter, fat and oil]

[7][12B

1805

Cocoa powder, not containing added sugar or sweetening matter ]

[8][12C

1806

Chocolates and other food preparations containing cocoa]

13.

[9][1901 [other than 1901 20 00]

Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers’ wares [10][of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled]]

[11][14.

***

***]

15.

1904 [other than 1904 10 20]

All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]

16.

[12][1905

Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products [other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, [13][toasted bread and similar toasted products, [14][un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion, extruded or expanded products, savoury or salted]]]

[15][16A.

2101 11, 2101 12 00

Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee]

17.

2101 20

All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate

[16][18.

***

***]

[17][19.

***

***]

[18][20.

***

***]

21.

2104

Soups and broths and preparations there for; homogenised composite food preparations

22.

2105 00 00

Ice cream and other edible ice, whether or not containing cocoa

23.

2106

[19][Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]

24.

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured [20][other than Drinking water packed in 20 litres bottles]

[21][24A

 

2202 91 00, 2202 99 90

Other non-alcoholic beverages [other than tender coconut water [22][and caffeinated beverages]]

25.

2207

[23][Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)]]

[24][25A.

2207 10 12

Spirits for industrial use]

26.

2209

Vinegar and substitutes for vinegar obtained from acetic acid

[25][26A

2404 12 00

Products containing nicotine and intended for inhalation without combustion]

[26][26B

2404 91 00, 2404 92 00, 2404 99 00

Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation]

[27][[28][26C]

2515 12 20, 2515 12 90

Marble and travertine, other than blocks]

[29][[30][26D]

2516 12 00

Granite, other than blocks]

[31][[32][26E]

2601

Iron ores and concentrates, including roasted iron pyrites.]

[33][[34][26F]

2602

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

[35][[36][26G]

2603

Copper ores and concentrates.]

[37][[38][26H]

2604

Nickel ores and concentrates.]

[39][[40][26I]

2605

Cobalt ores and concentrates.]

[41][[42][26J]

2606

Aluminium ores and concentrates.]

[43][[44][26K]

2607

Lead ores and concentrates.]

[45][[46][26L]

2608

Zinc ores and concentrates.]

[47][[48][26M]

2609

Tin ores and concentrates.]

[49][[50][26N]

2610

Chromium ores and concentrates.]

[51][27

***

***]

28.

2619

[52][Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag]

29.

2620

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

30.

2621

[53][Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]]

[54][30A.

2706

 

[55][Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars]

31.

2707

Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene

32.

2708

Pitch and pitch coke, obtained from coal tar or from other mineral tars

33.

2710

[56][Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]]

34.

2711

Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited]

35.

2712

Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured

36.

2713

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals

37.

2714

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks

38.

2715

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)

39.

28

All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods [57][including Fertilizer grade Phosphoric acid]]

40.

29

All organic chemicals other than giberellic acid

[58][41

**

***]

42.

3102

Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers

43.

3103

Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers

44.

3104

Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers

45.

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, which are clearly not to be used as fertilizers

46.

3201

Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)

47.

3202

Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)

48.

3203

Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin

49.

3204

Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined

50.

3205

Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes

51.

3206

Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined

52.

3207

[59][Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes]

[60][52A.

3208

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter]

[61][52B.

3209

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium]

[62][52C.

3210

Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather”;]

53.

3211 00 00

Prepared driers

54.

3212

Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale

[63][54A.

3213

[64][Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings]]

[65][54B.

3214

Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like]

[66][54C

3215

All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink]

[67][55.

***

***]

56.

3301

Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases

57.

3302

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil]

[68][57A.

3303

Perfumes and toilet waters]

58.

[69][3304

Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]]

59.

[70][3305

[71][Preparations for use on the hair [except Mehendi pate in Cones]]

60.

[72][3306

Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder]

[73][60A.

3307

 

Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani]

61.

[74][3401

Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent]

[75][61A.

3402

 

Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil]]

[76][61B.

3403

 

Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals]

62.

3404

Artificial waxes and prepared waxes

[77][62A.

3405

Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404]

63.

3407

[78][Modelling pastes, including those put up for children's amusement; Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)]

64.

3501

Casein, caseinates and other casein derivatives; casein glues

65.

3502

Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives

66.

3503

Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501

67.

3504

Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein

68.

3505

Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches

69.

3506

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

70.

3507

Enzymes, prepared enzymes

71.

3601

Propellant powders

[79][71A.

3602

Prepared explosives, other than propellant powders; such as Industrial explosives]

72.

3603

[80][Safety Fuses; Detonating Cords; Percussion or Detonating Caps; Igniters; Electric Detonators]

[81][72A.

3604

 

Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles]

[82][73.

***

***]

[83][73A.

3606

 

Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters]

74.

3701

Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use)

75.

3702

Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed

76.

3703

Photographic paper, paperboard and textiles, sensitised, unexposed

77.

3704

Photographic plates, film, paper, paperboard and textiles, exposed but not developed

78.

3706

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

79.

3707

Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use

80.

3801

Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures

81.

3802

Activated carbon; activated natural mineral products; animal black, including spent animal black

82.

3803 00 00

Tall oil, whether or not refined

83.

3804

Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates

84.

3805

Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent

85.

3806

Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums

86.

3807

Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch

87.

3808

Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products [84][other than bio-pesticides mentioned against S. No. 78A of schedule -II]

88.

3809

Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included

89.

3810

Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods

[85][89A

3811

 

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils]

90

3812

Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing a gents for rubber

[86][90A

3813

 

Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades]

[87][90B

3814

Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers]

91.

3815

Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included

92.

3816

Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801

93.

3817

Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902

94.

3818

Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers]

[88][94A

3819

Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals]

[89][94B

3820

Anti-freezing preparations and prepared de-icing fluids]

95.

3821

Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells

96.

3823

Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols

97.

3824

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included

98.

3825

Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.]

[90][98A

3827

Mixtures containing halogenated derivatives of Methane, Ethane or Propane, not elsewhere specified or included]

[91][99.

***

***]

100.

3901 to 3913

All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms

101.

3914

Ion exchangers based on polymers of headings 3901 to 3913, in primary forms

[92][101A

3915

Waste, Parings and Scrap, of Plastics.]

[93][102.

***

***]

103.

3916

Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics

104.

3917

Tubes, pipes and hoses, and fittings therefor, of plastics

[94][104A.

3918

 

Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics]

105.

3919

Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls

106.

3920

Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

107.

3921

Other plates, sheets, film, foil and strip, of plastics

[95][107A.

3922

 

Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics]

108.

3923

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics [96][(except the items covered in Sl. No. 80AA in Schedule II)]

109.

3924

Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics

110.

3925

Builder's wares of plastics, not elsewhere specified

111.

3926

[97][Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]

112.

4002

Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM)

113.

4003

Reclaimed rubber in primary forms or in plates, sheets or strip

114.

4004

[98][powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)]

115.

4005

Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip

116.

4006

Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber

117.

4007

Vulcanised rubber thread and cord, other than latex rubber thread

118.

4008

Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber

119

4009

Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)

120.

4010

Conveyor or transmission belts or belting, of vulcanised rubber

121.

4011

Rear Tractor tyres and rear tractor tyre tubes

[99][121A.

4012

Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber]

[100][[101][121B]

4013

Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]]

122.

4014

Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps]

123.

4015

Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]

[102][123A.

[103][4016

Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands]

[104][123B.

4017

 

Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber]

[105][123C.

4201

 

Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material]

124.

4202

[106][Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]]

[107][124A.

4203

Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports]]

[108][124B.

4205

Other articles of leather or of composition leather]

[109][124C.

4206

Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons]

[110][125.

***

***]

[111][126.

***

***]

[112][127.

***

***]

[113][128.

             ***

***]

[114][129.

***

***]

[115][130.

***

***]

131.

4301

Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103.

132.

4302

Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303

[116][132A.

4303

Articles of apparel, clothing accessories and other articles of furskin ]

133.

4304

Artificial fur and articles thereof

134.

4403

Wood in the rough

135.

4407

Wood sawn or chipped

136.

4408

Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints]

137.

4409

Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed [117][other than bamboo flooring]”]

[118][137A.

4410

Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards]

[119][137B.

4411

Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards]

[120][137C.

4412

Plywood, veneered panels and similar laminated wood]

[121][137D.

4413

Densified wood, in blocks, plates, strips, or profile shapes]

[122][137E.

4414

Wooden frames for paintings, photographs, mirrors or similar objects]

[123][137F.

4418

Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes [124][other than bamboo wood building joinery]]

[125][137G.

4421

Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]

138.

44 or any Chapter

Resin bonded bamboo mat board, with or without veneer in between

139.

44 or any Chapter

Bamboo flooring tiles

[126][140.

***

***]

141.

4501

Waste cork; crushed, granulated or ground cork

[127][142.

***

***]

[128][143.

***

***]

[129][144.

***

***]

145.

4803

Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets

146.

4806[Except 4806 2000, 4806 40 10]

Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)

147.

4809

Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets

148.

4811

Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [130][***]

149.

4812

Filter blocks, slabs and plates, of paper pulp

150.

4813

Cigarette paper, whether or not cut to size or in the form of booklets or tubes

[131][150A.

4814

Wall paper and similar wall coverings; window transparencies of paper]

151.

4816

Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes

152.

4817[Except 4817 30]

Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks]

153.

4818

Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres

[132][153A.

4819 (except 4819 10, 4819 20)

All Goods (other than Cartons, boxes and cases of, –

(a) corrugated paper or paper board; or

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

154.

4820

Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books]

155.

4821

Paper or paperboard labels of all kinds, whether or not printed

156.

4822

Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)

157.

4823

Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, [133][Braille paper,kites, Paper mache articles]

[134][157A

4906 00 00

Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing.]

[135][157B

4907

Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips) [136][; Cheques, loose or in book form].]

[137][157C

4908

Transfers (decalcomanias).]

[138][157D

4909

Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.]

[139][157E

4910

Calendars of any kind, printed, including calendar blocks.]

[140][157F

4911

Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices.]

[141][158.

**

***]

[142][159.

**

***]

[143][160.

**

***]

[144][161.

**

***]

[145][162.

**

***]

[146][163.

**

***]

[147][163A.

56012200

Cigarette Filter rods]

[148][163B.

3923 or 6305

Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods]

[149][163C.

6305 32 00

Flexible intermediate bulk containers]

[150][164.

***

***]

[151][165.

***

***]

166.

6401

Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes

167.

6402

Other footwear with outer soles and uppers of rubber or plastics

168.

6403

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather

169.

6404

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

170.

6405

Other footwear

171.

6406

Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof

172.

6501

Hat-forms, hat bodies and hoods [152][of felt (other than textile caps)], neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), [153][of felt (other than textile caps)]

173.

6502

Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed

174.

6504 00 00

Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed

175.

6505

[154][Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed]

176.

6506

Other headgear, whether or not lined or trimmed

177.

6507

Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear

[155][177A.

[156][6702

Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit]]

[157][177B.

6703

 

Wool or other animal hair or other textile materials, prepared for use in making wigs or the like]

[158][177C.

6704

 

Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included]

[159][177D.

6801

Setts, curbstones and flagstones, of natural stone (except slate)]

[160][177E.

6802

 

Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] [161][except the items covered in Sl. No. 123 in Schedule I”]]

[162][177F.

6803

Worked slate and articles of slate or of agglomerated slate]

178.

6804

Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial abrasives, or of ceramics, with or without parts of other materials

179.

6805

Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up

180.

6806

Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69

[163][180A.

6807

Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)]

[164][180B.

 

6808

 

Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders]

[165][180C.

 

6809

 

Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented]

181.

6810

[166][Articles of cement, of concrete or of artificial stone, whether or not reinforced]

182.

6811

Articles of asbestos-cement, of cellulose fibre-cement or the like

[167][182A.

6812

Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813]

[168][182B.

6813

Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials]

[169][182C.

6814

Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials]

[170][182D.

6815

Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [171][[other than Fly ash bricks; Fly ash aggregates; Fly ash blocks]]

[172][182E.

6901

Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths]

183.

6902

Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths

184.

6903

Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths

[173][184A

6904

Ceramic flooring blocks, support or filler tiles and the like]

[174][184B

6905

 

Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods]

185

6906

[175][Ceramic pipes, conduits, guttering and pipe fittings]

[176][185A

6907

Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics]

[177][185B.

 

6909

Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods]

[178][185C.

 

6910

Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures]

[179][185D.

6914

Other ceramic articles]

[180][186.

***

***]

[181][187.            

***

***]

[182][188.

***

***]

189.

7002

Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked

[183][189A.

7003

Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked]

[184][189B.

 

7004

 

Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked]

[185][189C.

 

7005

 

Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked]

[186][189D.

 

7006 00 00

 

Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials]

[187][189E.

7007

Safety glass, consisting of toughened (tempered) or laminated glass]

[188][189F.

7008

Multiple-walled insulating units of glass]

[189][189G.

7009

Glass mirrors, whether or not framed, including rear-view mirrors]

190.

7010

Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass

[190][190A.

7011

[191][Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode ray tube or the like]

191.

7013

Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)

[192][191A.

 

7014

 

Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked]

192.

7015

Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses

[193][192A.

7016

 

Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms]

193.

7017

Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated

194.

7018

Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewelery; glass microsphers not exceeding 1 mm in diameter

195.

7019

[194][Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics)]

[195][195A.

 

7020

Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]]

196.

7201

Pig iron and spiegeleisen in pigs, blocks or other primary forms

197.

7202

Ferro-alloys

198.

7203

Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms

199.

7204

Ferrous waste and scrap; remelting scrap ingots of iron or steel

200.

7205

Granules and powders, of pig iron, spiegeleisen, iron or steel

 

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

1

0402 91 10, 0402 99 20

Condensed milk

 

 

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

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

10

1701 91, 1701 99

All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes

           

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

12

1704

Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha]

 

[5] Substituted for “groundnut sweets and gajak” by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018.

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

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

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

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

13

1901

Preparations suitable for infants or young children, put up for retail sale

 

[10] Substituted for words “of heading 1905” by Notification No. 17/2023-Central Tax (Rate) dt. 19-10-2023 wef 20-10-2023.

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

14

1902

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

           

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

16.

[1905 [other than 1905 32 11, 1905 90 40]

All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes (a)[other than pizza bread, khakhra, plain chapatti or roti], Waffles and wafers coated with chocolate or containing chocolate, papad, bread]

(a) Substituted for words “other than pizza bread” by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017.

[13] Substituted for words “toasted bread and similar toasted products” by Notification No. 09/2023-Central Tax (Rate) dt. 26-07-2023 wef 27-07-2023.

[14] Substituted for words “unfried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion” by Notification No. 05/2024-Central Tax (Rate) dt. 10-08-2024 wef 01-10-2024.

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

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

18

2103 90 10

Curry paste

           

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

19

2103 90 30

Mayonnaise and salad dressings

           

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

20

2103 90 40

Mixed condiments and mixed seasoning

           

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

23.

2106

All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as "Supari", Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, (a)[Diabetic foods, Custard powder;[other than batters including idli/dosa batter, Namkeens] bhujia, mixture, chabena and similar edible (b)[preparations in ready for consumption form, khakhra]]

(a) Substituted for words “Diabetic foods; [other than Namkeens” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017 wef 22-09-2017.

(b) Substituted for words “preparations in ready for consumption form” by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017.

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

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

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

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

Ethyl alcohol and other spirits, denatured, of any strength 1[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]

1. Words inserted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

 

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

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

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

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

[28] Entry renumbered from 26A to 26C by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.

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

[30] Entry renumbered from 26B to 26D by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.

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

[32] Entry renumbered from 26C to 26E by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.

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

[34] Entry renumbered from 26D to 26F by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.

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

[36] Entry renumbered from 26E to 26G by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.

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

[38] Entry renumbered from 26F to 26H by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.

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

[40] Entry renumbered from 26G to 26I by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.

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

[42] Entry renumbered from 26H to 26J by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.

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

[44] Entry renumbered from 26I to 26K by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.

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

[46] Entry renumbered from 26J to 26L by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.

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

[48] Entry renumbered from 26K to 26M by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.

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

[50] Entry renumbered from 26L to 26N by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.

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

27

2503 00 10

Sulphur recovered as by-product in refining of crude oil

           

[52] Entry substituted by Notification No. 09/2023-Central Tax (Rate) dt. 26-07-2023 wef 27-07-2023. Earlier it read as

Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel

 

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

30

2621

Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste

 

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

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

Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars]

 

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

33

2710

Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST]

 

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

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

41

30

Nicotine polacrilex gum

 

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

52

3207

Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry

 

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

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

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

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

[64] Substituted for “Poster colour” by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

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

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

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

55

3215

Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid (Fountain pen ink and Ball pen ink)

           

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

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

58

3304 20 00

Kajal pencil sticks

 

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

59

3305 9011, 3305 90 19

Hair oil

 

[71] Entry substituted by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018 wef 25-01-2018. Earlier

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

59

3305

Preparations for use on the hair

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

59

3305 9011, 3305 90 19

Hair oil

 

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

60

3306 10 20

Dentifices - Toothpaste

 

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

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

61

3401 [except 340130]

Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap

 

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

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

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

[78] Substituted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017. Earlier it read as

63

3407

Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)

 

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

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

72.

3603

Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators

 

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

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

73

3605

Matches (other than handmade safety matches [3605 00 10]

 

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

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

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

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

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

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

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

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

[91] Entry Omitted by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018. Earlier it read as

99

3826

Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals

 

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

[93] Entry Omitted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017. Before omission it read as

102

3915

Waste, parings and scrap, of plastics

 

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

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

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

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

111

3926

PVC Belt Conveyor, (a)[Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats]

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

[98] Substituted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017. Earlier it read as

114

4004

Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom

 

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

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

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

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

[103]Substituted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier inserted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017 as

123A

401

Rice rubber rolls for paddy de-husking machine]

 

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

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

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

124

4202

School satchels and bags other than of leather or composition leather

 

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

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

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

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

125

4202 12 10

Toilet cases

           

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

126

4202 22 10

Hand bags and shopping bags, of artificial plastic material

           

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

127

4202 22 20

Hand bags and shopping bags, of cotton

           

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

128

4202 22 30

Hand bags and shopping bags, of jute

           

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

129

4202 22 40

Vanity bags

           

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

130

4202 29 10

Handbags of other materials excluding wicker work or basket work

           

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

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

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

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

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

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

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

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

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

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

[126] Omitted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017 wef 22-09-2017. Earlier it read as

140

4419

Tableware and Kitchenware of wood

 

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

142

4502

Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)

 

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

143

4503

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

 

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

144

4504

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

 

[130] Words “[Other than aseptic packaging paper]” omitted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

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

[132] Entry substituted by Notification No. 02/2024-Central Tax (Rate) dt. 12-07-2024 wef 15-07-2024.

(i) Earlier it was substituted by Notification No. 08/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021 as follows

153A.

4819

Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.]

(ii) It was inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017 as

153A

4819 20

Cartons, boxes and cases of non-corrugated paper or paper board]

 

 

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

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

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

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

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

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

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

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

[141] Entry Omitted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017. Before omission it read as

158

5401

Sewing thread of manmade filaments, whether or not put up for retail sale

 

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

159.

5402, 5404, 5406

(a)[All goods other than synthetic filament yarns]

(a) Substituted for “All synthetic filament yarn such as nylon, polyester, acrylic, etc” by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017.

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

160.

5403, 5405, 5406

(a)[All goods other than artificial filament yarns]

(a) Substituted for “All artificial filament yarn such as viscose rayon, Cuprammonium, etc.” by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017.

 

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

161.

5501, 5502

Synthetic or artificial filament tow

 

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

162.

5503, 5504, 5506, 5507

Synthetic or artificial staple fibres

 

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

163.

5505

Waste of manmade fibres

 

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

[148] Entry inserted by Notification No. 27/2019-Central Tax (Rate) dt. 30-12-2019 wef 01-01-2020.

[149] Entry inserted by Notification No. 27/2019-Central Tax (Rate) dt. 30-12-2019 wef 01-01-2020.

[150] Entry omitted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017. Before omission it read as

164

5508

Sewing thread of manmade staple fibres

 

[151] Entry omitted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017. Before omission it read as

165

5509, 5510, 5511

Yarn of manmade staple fibres

 

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

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

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

175

6505

Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed

 

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

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

177A

6802

All goods other than:-

(i) all goods of marble and granite;

(ii) 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]

 

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

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

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

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

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

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

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

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

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

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

181

6810

Pre cast Concrete Pipes

 

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

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

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

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

[171] Substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for words “[other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content]

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

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

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

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

185

6906

Salt Glazed Stone Ware Pipes

 

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

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

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

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

[180] Entry omitted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017. Earlier it read as

186

6911

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

 

[181] Entry omitted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017. Earlier it read as

187

6912

Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps]

 

[182] Entry omitted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017. Before omission it read as

188

7001

Cullet and other waste and scrap of glass; glass in the mass

 

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

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

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

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

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

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

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

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

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

190A.

7011

Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like]

 

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

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

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

195.

7019

Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)

 

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

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