Sidebar
CGST Rate on supply of Goods [Section 9(1) of CGST Act]
CGST rate on supply of goods - 2.5...
CGST rate on supply of goods - 6% ...
CGST rate on supply of goods - 9% ...
CGST rate on supply of goods - 14%... CGST rate on supply of goods - 9% ... CGST rate on supply of goods - 1.5... CGST rate on supply of goods - 0.1... CGST rate on supply of goods - 0.7... CGST RATE ON SUPPLY OF GOODS NOTIF... Notification No. 37/2017 - Central... Notification No. 39/2017 - Central...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] |
2515 12 20, 2515 12 90 |
Marble and travertine, other than blocks] |
|
2516 12 00 |
Granite, other than blocks] |
|
2601 |
Iron ores and concentrates, including roasted iron pyrites.] |
|
2602 |
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.] |
|
2603 |
Copper ores and concentrates.] |
|
2604 |
Nickel ores and concentrates.] |
|
2605 |
Cobalt ores and concentrates.] |
|
2606 |
Aluminium ores and concentrates.] |
|
2607 |
Lead ores and concentrates.] |
|
2608 |
Zinc ores and concentrates.] |
|
2609 |
Tin ores and concentrates.] |
|
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] |
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 |
[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.
[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.
[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.
[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. |
[28] Entry renumbered from 26A to 26C by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.
[30] Entry renumbered from 26B to 26D by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.
[32] Entry renumbered from 26C to 26E by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.
[34] Entry renumbered from 26D to 26F by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.
[36] Entry renumbered from 26E to 26G by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.
[38] Entry renumbered from 26F to 26H by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.
[40] Entry renumbered from 26G to 26I by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.
[42] Entry renumbered from 26H to 26J by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.
[44] Entry renumbered from 26I to 26K by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.
[46] Entry renumbered from 26J to 26L by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.
[48] Entry renumbered from 26K to 26M by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.
[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 |
[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] |
[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 |
[64] Substituted for “Poster colour” by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.
[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) |
[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 |
[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 |
[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) |
[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 |
[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] |
[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 |
[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 |
[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 |
[101] Entry re-numbered from 121A to 121B by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.
[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] |
[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 |
[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 |
[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.
[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.
[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 |
[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 |
[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] |
[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 |
[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]”
[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 |
[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 |
[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] |
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