CGST rate on supply of goods - 9% [Schedule III] - Page2

 

S. No

Chapter/ Heading/ Sub-heading/ Tariff Item

Description of Goods

(1)

(2)

(3)

201.

7206

Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)

202.

7207

Semi-finished products of iron or non-alloy steel

203.

7208 to 7212

All flat-rolled products of iron or non-alloy steel

204.

7213 to 7215

All bars and rods, of iron or non-alloy steel

205.

7216

Angles, shapes and sections of iron or non-alloy steel

206.

7217

Wire of iron or non-alloy steel

207.

7218

Stainless steel in ingots or other primary forms; semi-finished products of stainless steel

208.

7219, 7220

All flat-rolled products of stainless steel

209.

7221, 7222

All bars and rods, of stainless steel

210.

7223

Wire of stainless steel

211.

7224

Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel

212.

7225, 7226

All flat-rolled products of other alloy steel

213.

7227, 7228

All bars and rods of other alloy steel.

214.

7229

Wire of other alloy steel

215.

7301

Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel

216.

7302

Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails

217.

7303

Tubes, pipes and hollow profiles, of cast iron

218.

7304

Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel

219.

7305

Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross‑ sections, the external diameter of which exceeds 406.4mm, of iron or steel

220.

7306

Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel

221.

7307

Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel

222.

7308

Structures(excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge‑ sections, lock‑ gates, towers, lattice masts, roofs, roofing frame‑works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers]

223.

7309

Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

224.

7310

Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment [1][; other than Milk cans made of Iron, or Steel]

225.

7311

Containers for compressed or liquefied gas, of iron or steel

226.

7312

Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated

227.

7313

Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel

228.

7314

Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel

229.

7315

Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90

230.

7316

Anchors, grapnels and parts thereof, of iron or steel

231.

7317

Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper

232.

7318

Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel

233.

7319

Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included

234.

7320

Springs and leaves for springs, of iron and steel

235.

7321

[2][Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves [3][wood burning stoves of iron or steel, and solar cookers]]

[4][235A.

7322

Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel]

236.

7323

Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel

[5][236A

7323 9410

Ghamella]

[6][236B

7324

Sanitary ware and parts thereof, of iron and steel]

237.

7325

[7][Other cast articles of iron or steel]

238.

7326

[8][Other articles of iron or steel]

239.

7401

Copper mattes; cement copper (precipitated copper)

240.

7402

Unrefined copper; copper anodes for electrolytic refining

241.

7403

Refined copper and copper alloys, unwrought

242.

7404

Copper waste and scrap

243.

7405

Master alloys of copper

244.

7406

Copper powders and flakes

245.

7407

Copper bars, rods and profiles

246.

7408

Copper wire

247.

7409

Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm

248.

7410

Copper foils

249.

7411

Copper tubes and pipes

250.

7412

Copper tube or pipe fittings (for example, couplings, elbows, sleeves)

251.

7413

Stranded wires and cables

252.

7415

Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper

[9][252A

7418

All goods [other than table, kitchen or other household articles of copper; Utensils]]

253.

[10][7419

[11][Other articles of copper [other than Brass Kerosene Pressure Stove]]

254.

7501

Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy

255.

7502

Unwrought nickel

256.

7503

Nickel waste and scrap

257.

7504

Nickel powders and flakes

258.

7505

Nickel bars, rods, profiles and wire

259.

7506

Nickel plates, sheets, strip and foil

260.

7507

Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)

261.

7508

Other articles of nickel

262.

7601

[12][Unwrought Aluminium]

263.

7602

Aluminium waste and scrap

264.

7603

Aluminium powders and flakes

265.

7604

Aluminium bars, rods and profiles

266.

7605

Aluminium wire

267.

7606

Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm

268.

7607

Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm

269.

7608

Aluminium tubes and pipes

270.

7609

Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)

271.

[13][7610

Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures]

272.

7611

Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

273.

7612

Aluminium casks, drums, cans, boxes, etc. [14][; other than Milk cans made of Aluminium]

274.

7613

Aluminium containers for compressed or liquefied gas

275.

7614

[15][Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated]

[16][275A.

7615

All goods [other than table, kitchen or other household articles, of aluminium; Utensils [17][; Milk cans made of Aluminium]]]

276.

7616

Other articles of aluminium

277.

7801

Unwrought lead

278.

7802

Lead waste and scrap

279.

7804

Lead plates, sheets, strip and foil; lead powders and flakes

280.

7806

Other articles of lead (including sanitary fixtures and Indian lead seals)

281.

7901

Unwrought zinc

282.

7902

Zinc waste and scrap

283.

7903

Zinc dust, powders and flakes

284.

7904

Zinc bars, rods, profiles and wire

285.

7905

Zinc plates, sheets, strip and foil

286.

7907

Other articles of zinc including sanitary fixtures

287.

8001

Unwrought tin

288.

8002

Tin waste and scrap

289.

8003

Tin bars, rods, profiles and wire

290.

8007

Other articles of tin

291.

8101 to 8112

Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap

292.

8113

Cermets and articles thereof, including waste and scrap

293.

8113

Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)

294.

8203

Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools

295.

8204

Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles

296.

8205

Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks

297.

8206

Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale

298.

8207

Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools

299.

8208

Knives and cutting blades, for machines or for mechanical appliances

300.

8209

Plates, sticks, tips and the like for tools, unmounted, of cermets

301.

8210 00 00

Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink

[18][301A

8211

Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor]

[19][[20][301AA]

8212

Razors and razor blades (including razor blade blanks in strips)]

302.

8213 00 00

Scissors, tailors' shears and similar shears, and blades there for

[21][302A.

8214

Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [22][***] [23][other than pencil sharpeners]]

[24][302B

8215

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

303.

8301

Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal

[25][303A.

[26][8302

Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal]

[27][303B.

8303

Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal]

[28][303C.

8304

Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403]

[29][303D.

8305

Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal]

[30][304.

***

***]

305.

8307

Flexible tubing of base metal, with or without fittings

306.

8308

Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal

307.

8309

Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal

[31][307A.

8310

Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405]

308.

8311

Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying

[32][308A.

84

Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP]

[33][308B.

84 or 85

Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps]

309.

8401

Nuclear reactors; machinery and apparatus for isotopes separation

310.

8402

Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers

311.

8403

Central heating boilers other than those of heading 8402

312.

8404

Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units

313.

8405

Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers

314.

8406

Steam turbines and other vapour turbines

315.

8410

Hydraulic turbines, water wheels, and regulators there for

316.

8411

[34][Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines]]

317.

8412

Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine]

[35][317A.

8413

[36][(a) Concrete pumps [8413 40 00];

(b) other rotary positive displacement pumps [8413 60];

(c) Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps]

[37][317B.

8414

[38][Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Gas-tight biological safety cabinets, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]]

[39][317C

8414 20 10

Bicycle pumps]

[40][317D

8414 90 12

Parts of air or vacuum pumps and compressors of bicycle pumps]

318.

8416

Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances

319.

8417

Industrial or laboratory furnaces and ovens, including incinerators, non-electric

[41][319A.

8418

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415]

320.

[42][[43][8419 [other than 8419 12]]

Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system]]

321.

8420

[44][Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]]

322.

8421

Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases

323.

8422 20 00, 842230 00, 422 4000, 8522 90 [other than 42211 00, 8422 1900]

Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines]

324.

8423

[45][Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds]

325.

8424

[46][Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]]

326.

8425

Pulley tackle and hoists other than skip hoists; winches and capstans; jacks

327.

8426

Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane

[47][327A.

8427

Fork-lift trucks; other works trucks fitted with lifting or handling equipment]

[48][327B.

8428

 

Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)]

[49][327C.

8429

 

Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers]

[50][327D.

8430

 

Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers]

328.

8431

Parts suitable for use solely or principally with the machinery of headings 8425 to 8430

[51][328A

8433

Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof [8433 90 00]]

[52][328B

8434

Milking machines and dairy machinery]

329.

8435

Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages

[53][329A

8437

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

330.

8438

[54][Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils]

331.

8439

Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard

332.

8440

Book-binding machinery, including book-sewing machines

333.

8441

Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds

334.

8442

Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)

335.

8443

[55][Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof]

336.

8444

Machines for extruding, drawing, texturing or cutting man-made textile materials

337.

8445

Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447

338.

8446

Weaving machines (looms)

339.

8447

Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting

340.

8448

Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)

341.

8449

Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats

[56][341A.

8450

Household or laundry-type washing machines, including machines which both wash and dry]

342.

8451

Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics

343.

8453

Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines

344.

8454

Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries

345.

8455

Metal-rolling mills and rolls there for

346.

8456

Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes

347.

8457

Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal

348.

8458

Lathes (including turning centres) for removing metal

349.

8459

Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458

350.

8460

Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461

351.

8461

Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included

352.

8462

[57][Machine-Tools (Including Presses) For Working Metal by Forging, Hammering or Die Forging (Excluding Rolling Mills); Machine-Tools (Including Presses, Slitting Lines and Cut-To-Length Lines) For Working Metal by Bending, Folding, Straightening, Flattening, Shearing, Punching, Notching or Nibbling (Excluding Draw-Benches); Presses for Working Metal or Metal Carbides, Not Specified Above]

353.

8463

Other machine-tools for working metal, or cermets, without removing material

354.

8464

Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass

355.

8465

Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials

356.

8466

Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand

357.

8467

Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor

358.

8468

Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances

359.

8470

Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers

360.

8471

Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included

361.

8472

[58][Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]]

362.

8473

Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472

363.

8474

Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand

364.

8475

Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware

[59][364A.

8476

Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines]

365.

8477

Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter

[60][365A.

8478

 

Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter]

366.

8479

[61][Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]

367.

8480

Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics

368.

8481

Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves

369.

8482

Ball bearing, Roller Bearings

[62][369A

8483

[63][Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)]

[64][369B.

8484

 

Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals]

[65][369C

8485

Machines for Additive Manufacturing]

370.

8486

Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories

371.

8487

Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter

[66][371A

84 or 85

E-waste

Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer]

372.

8501

Electric motors and generators (excluding generating sets)

373.

8502

Electric generating sets and rotary converters

374.

8503

Parts suitable for use solely or principally with the machines of heading 8501 or 8502

375.

8504

[67][Electrical transformers, static converters (for example, rectifiers) and inductors [68][other than charger or charging station for Electrically operated vehicles]]

376.

8505

Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads

[69][376A.

8506

Primary cells and primary batteries]

[70][376AA.

8507 60 00

Lithium-ion Batteries]

[71][376AAA

8507

Lithium-ion accumulators (other than battery) including lithium-ion power bank]

[72][376AB.

8508

Vacuum cleaners]

[73][376AC.

8509

Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [74][***]]

[75][376AD.

8510

Shavers, hair clippers and hair-removing appliances, with self-contained electric motor]

[76][376B.

8512

 

Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles]

[77][376C.

8513

 

Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512]

377.

8514

Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss

378.

8515

Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets

[78][378A.

8516

Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for [79][domestic purposes [other than solar cookers];] electric heating resistors, other than those of heading 8545] 

379.

8517

[80][All goods]

380.

8518

[81][Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set] 

[82][380A.

8519

Sound recording or reproducing apparatus]

381.

8521

Video recording or reproducing apparatus, whether or not incorporating a video tuner

[83][381A.

8522

Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521]

382.

8523

Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37

[84][382A

8524

Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens]

[85][383

8525 or 8806

Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders including goods in the form of unmanned aircraft falling under 8806 [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces, etc.]]

[86][383A.

8526

Radar apparatus, radio navigational aid apparatus and radio remote control apparatus]

[87][383B.

 

8527

 

Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock]

[88][383C.

8528

Television set (including LCD or LED television) of screen size not exceeding [89][32 inches]

384.

8528

[90][Computer monitors not exceeding [91][32 inches]], Set top Box for Television (TV)

[92][384A.

8529

Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528]

[93][384B.

8530

Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)]

[94][384C.

8531

Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530]

385.

8532

Electrical capacitors, fixed, variable or adjustable (pre-set)

386.

8533

Electrical resistors (including rheostats and potentiometers), other than heating resistors

387.

8534 00 00

Printed Circuits

388.

8535

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts

[95][388A.

8536

 

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables]

[96][388B.

8537

 

Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517]

389.

8538

Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537

390.

8539

[97][Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [98][***]]

391.

8540

Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)

392.

8541

[99][Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other Light-Emitting Diodes (LED); Mounted Piezo-Electric crystals]

393.

8542

Electronic integrated circuits

394.

8543

Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter

395.

8544

[100][Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors]

396.

8545

[101][Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes]

397.

8546

Electrical insulators of any material

[102][397A.

8547

Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material]

398.

[103][8548 or 8549]

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter

[104][398A

8601

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

[105][398B

8602

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

[106][398C

8603

Self-propelled railway or tramway coaches, vans and trucks, other than those of heading8604.]

[107][398D

8604

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

[108][398E

8605

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

[109][398F

8606

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

[110][398G

8607

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

[111][398H

8608

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

399.

8609

Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]

[112][399A

8702

Buses for use in public transport which exclusively run on Bio-fuels]

400.

8703

[113][Following motor vehicles of length not exceeding 4000 mm, namely : -

(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and

(b) Diesel driven vehicles of engine capacity not exceeding 1500 cc

for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department]

401.

8704

Refrigerated motor vehicles

[114][401A.

8705

Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)]

402.

8708

Following parts of tractors namely:

a. Rear Tractor wheel rim,

b. tractor centre housing,

c. tractor housing transmission,

d. tractor support front axle

[115][402A.

8709

Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles]

403.

8715

Baby carriages and parts thereof

[116][403A.

8716

Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]]

404.

8801

Balloons and dirigibles, gliders and other non-powered aircraft

405.

8804

Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof

406.

8805

Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof

[117][406A

8807

Parts of goods of heading 8801]

407.

8908 00 00

Vessels and other floating structures for breaking up

408.

9001

Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked

409.

9002

Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens]

[118][410.

***

***]

411.

9004

[119][Spectacles [other than corrective]; goggles including those for correcting vision]

[120][411A.

9005

 

Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy]

[121][411B.

9006

Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539]

[122][411C.

9007

Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus]

[123][411D.

9008

Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers]

[124][411E.

9010

 

Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens]

[125][411F.

9011

Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection]

[126][411G.

9012

Microscopes other than optical microscopes; diffraction apparatus]

[127][411H.

9013

[128][Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter]]

[129][411I.

9014

 

Direction finding compasses; other navigational instruments and appliances]

[130][411J.

9015

 

Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders]

412.

9016

[131][Balances of a sensitivity of 5 cg or better, with or without weights]

413.

9017

[132][Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter]

[133][413A.

9022

 

[134][Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, 28 examinations or treatment tables, chairs and the like]]

[135][413B.

9023

 

Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses]

414.

9024

Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)

415.

9025

Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments

416.

9026

Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032

417.

9027

Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes

418.

9028

Gas, liquid or electricity supply or production meters, including calibrating meters there for

419.

9029

Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes

420.

9030

Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X‑ray, cosmic or other ionising radiations

421.

9031

Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors

422.

9032

Automatic regulating or controlling instruments and apparatus

423.

9033

Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90

[136][423A.

9101

 

Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal]

[137][423B.

9102

Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101]

424.

9103

Clocks with watch movements, excluding clocks of heading 9104

[138][424A.

9104

Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels]

425.

9105

Other clocks

[139][425A.

9106

Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders)]

[140][425B.

9107

Time switches with clock or watch movement or with synchronous motor]

[141][425C.

9108

Watch movements, complete and assembled]

426.

9109

Clock movements, complete and assembled

427.

9114

[142][Other clock or watch parts]

428.

9110

[143][Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements]

[144][428A.

9111

Watch cases and parts thereof]

429.

9112

[145][Clock cases and cases of a similar type for other goods of this chapter, and parts thereof]

[146][429A.

9113

Watch straps, watch bands and watch bracelets, and parts thereof]

[147][429B.

9201

 

Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments]

[148][429C.

9202

Other string musical instruments (for example, guitars, violins, harps)]

[149][429D.

9205

 

Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs]

[150][429E.

9206 00 00

Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)]

[151][429F.

9207

Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)]

[152][429G.

9208

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

[153][429H.

9209

Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds]

430.

9301

Military weapons other than revolvers, pistols

431.

9303

Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)

432.

9304

Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307

433.

9305

Parts and accessories of articles of headings 9301 to 9304

434.

9306

Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads

435.

9307

Swords, cut lasses, bayonets, lances and similar arms and parts there of and scabbards and sheaths there for

[154][435A.

9401 [other than 9401 10 00 or 9401 20 00]

Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof other than seats of a kind used in aircraft or seats of a kind used for motor vehicles]

436.

9402

Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles

437.

9403

[155][Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof]

438.

9404

[156][Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]

[157][438A.

9405

[158][Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; [159][***]]

439.

9406

Prefabricated buildings

440.

9503

Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)

[160][440A.

9504

Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc.]

[161][[162][440B]

9505

Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes]

  441.

9506

[163][Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]]

[164][441A.

9508

[165][Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres]]

[166][441B.

9602

Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin]

442.

9606 21 00, 9606 22 00, 9606 29, 9606 30

Buttons, of plastics not covered with the textile material, of base metals, buttons of coconu18at shell, button blanks

443.

9603 [other than 9603 10 00]

Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles]

444.

9604 00 00

Hand sieves and hand riddles

445.

9605

Travel sets for personal toilet, sewing or shoe or clothes cleaning

[167][446.

***

***]

447.

9608

[168][Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609.]

448.

9610 00 00

Boards, with writing or drawing surface, whether or not framed

[169][448A.

9611

Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks]

449.

9612

Typewriter or similar ribbons, inked or otherwise prepared for giving

[170][449A.

9613

[171][Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks

[172][449AA

9616

Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations]

[173][449B.

9617

[174][Vacuum flasks and other vacuum vessels, Complete; parts thereof other than glass inners]]

[175][449C.

9618

Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing]

450.

9620 00 00

Monopods, bipods, tripods and similar articles

451.

9801

All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified:

(1)  industrial plant,

(2)  irrigation project,

(3)  power project,

(4)  mining project,

(5)  project for the exploration for oil or other minerals, and

(6)  such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above.

452.

9802

Laboratory chemicals

[176][452A.

4011 70 00

Tyre for tractors]

[177][452B.

4013 90 49

Tube for tractor tyres]

[178][452C.

8408 20 20

Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor]

[179][452D.

8413 81 90

Hydraulic Pumps for Tractors]

[180][452E.

8708 10 10

Bumpers and parts thereof for tractors]

[181][452F.

8708 30 00

Brakes assembly and its parts thereof for tractors]

[182][452G.

8708 40 00

Gear boxes and parts thereof for tractors]

[183][452H.

8708 50 00

Transaxles and its parts thereof for tractors]

[184][452I.

8708 70 00

 Road wheels and parts and accessories thereof for tractors]

[185][452J.

8708 91 00

(i) Radiator assembly for tractors and parts thereof

(ii) Cooling system for tractor engine and parts thereof]

[186][452K.

8708 92 00

Silencer assembly for tractors and parts thereof]

[187][452L.

8708 93 00

Clutch assembly and its parts thereof for tractors]

[188][452M.

8708 94 00

Steering wheels and its parts thereof for tractor]

[189][452N.

8708 99 00

Hydraulic and its parts thereof for tractors]

[190][452O.

8708 99 00

Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors]

[191][452P

Any Chapter

Permanent transfer of Intellectual Property (IP) right [192][***]]

[193][452Q.

Any Chapter

Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. _, dated 29th March, 2019

Explanation. For the purpose of this entry,–

(i) the term “promoter” shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).

(ii) “project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP).

(iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).

(iv) “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP.

(v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification.]

453.

Any Chapter

Goods which are not specified in Schedule I, II, IV, V or VI

 

[1] Words inserted by Notification No. 02/2024-Central Tax (Rate) dt. 12-07-2024 wef 15-07-2024.

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

235

7321

LPG stoves

 

 

[3] Substituted for words ”and wood burning stoves of iron or steel” by Notification No. 02/2024-Central Tax (Rate) dt. 12-07-2024 wef 15-07-2024.

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

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

[6] Serial No changed from 236A to 236B by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018. Earlier inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017 as

236A

7324

Sanitary ware and parts thereof, of iron and steel

 

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

237

7325

Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system

 

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

238

7326

Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal

 

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

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

253

7419 91 00

Metal castings

 

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

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

253

7419

Other articles of copper

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

253

7419 91 00

Metal castings

 

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

262

7601

Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods

 

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

271

7610

[Except 7610 10 00]

Aluminium structures (excluding prefabricated buildings of heading 94.06 and doors, windows and their frames and thresholds for doors under 7610 10 00) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates. rods, profiles, tubes and the like, prepared for use in structures

 

[14] Words inserted by Notification No. 02/2024-Central Tax (Rate) dt. 12-07-2024 wef 15-07-2024.

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

275

7614

Stranded wires and cables

 

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

[17] Words inserted by Notification No. 02/2024-Central Tax (Rate) dt. 12-07-2024 wef 15-07-2024.

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

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

[20] Entry renumbered from 301A to 301AA by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

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

[22] Words “[other than paper knives, pencil sharpeners and blades therefor]” omitted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[23] Words inserted by Notification No. 03/2023-Central Tax (Rate) dt. 28-02-2023 wef 01-03-2023.

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

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

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

303A

8305

Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal]

 

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

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

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

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

304

8306

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

 

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

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

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

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

316

8411

Turbo-jets, turbo-propellers and other gas turbines - turbo-jets

 

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

[36] Substituted for “Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60]]” by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

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

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

317B.

8414

Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]]

 

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

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

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

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

320

8419 20

Medical, surgical or laboratory sterilisers

 

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

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

321

8420

Calendering or other rolling machines, other than for metals or glass, and cylinders therefor

 

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

324

8423

Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [other than electric or electronic weighing machinery]

 

[46] Substituted by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018. Earlier

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

325

8424

Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers]

1) Before above substitution, it read as

325

8424

[Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines (a)[other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers]]

(a) Substituted for words “other than fire extinguishers, whether or not charged” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

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

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

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

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

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

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

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

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

330.

8438

Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils

 

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

335

8443

Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two or more of the functions of printing, copying or facsimile transmission] capable of connecting to an automatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle]

 

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

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

352.

8462

Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above

 

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

361

8472

Perforating or stapling machines (staplers), pencil sharpening machines

 

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

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

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

366

8479

Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)]

 

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

[63] Entry substituted by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019. Earlier

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

369A

8483

Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws

1) Inserted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017 as

369A

8483

Plain shaft bearings

 

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

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

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

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

375

8504

Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)

 

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

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

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

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

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

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

[74] Words “[other than wet grinder consisting of stone as a grinder]” omitted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

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

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

[79] Substituted for words “domestic purposes;” by Notification No. 02/2024-Central Tax (Rate) dt. 12-07-2024 wef 15-07-2024.

[80] Entry substituted by Notification No. 03/2020-Central Tax (Rate) dt. 25-03-2020 wef 01-04-2020. Earlier

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

379

8517

Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks

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

379

8517

Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528

 

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

380

8518

Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers

 

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

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

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

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

383.

8525

(a)[Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras (b)[digital cameras and video camera recorders] [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc]

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

383

8525

Closed-circuit television (CCTV)

(b) Words inserted by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

 

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

[89] Substituted for “68 cm” by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

[90] Substituted for words “Computer monitors not exceeding 17 inches” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[91] Substituted for words “20 inches” by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

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

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

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

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

390.

8539

(a)[Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]]

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

390

8539

Electrical Filaments or discharge lamps

 

[98] Words “[other than Light-Emitting Diode (LED) Light Sources]” omitted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

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

392.

8541

Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezoelectric crystals

 

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

395

8544

Winding Wires; Coaxial cables; Optical Fiber

 

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

396

8545

Carbon electrodes

 

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

[103] Substituted for “8548” by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.

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

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

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

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

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

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

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

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

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

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

400

8703

Cars for physically handicapped persons, subject to the following conditions:

a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and

b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.

 

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

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

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

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

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

410

9003

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

 

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

411

9004

Spectacles [other than corrective]; goggles and the like, corrective, protective or other

 

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

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

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

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

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

411H.

9013

 

Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter]

 

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

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

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

412

9016

Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances]

 

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

413.

9017

Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter

 

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

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

[134][413A.

9022

 

Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like]

 

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

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

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

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

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

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

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

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

427

9114

Other clock parts

 

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

428

9110

Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements

 

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

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

429

9112

Clock cases, and parts thereof

 

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

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

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

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

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

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

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

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

[154] Entry substituted by Notification No. 05/2024-Central Tax (Rate) dt. 10-08-2024 wef 01-10-2024. Earlier it was inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017 as

435A.

9401 [other than 9401 10 00]

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft]]

 

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

437

9403

Bamboo furniture

 

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

2) Substituted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017 as

438

9404

1[Coir mattresses, cotton pillows and mattresses]

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

438

9404

Coir mattresses, cotton pillows, mattress and quilts

 

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

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

[158][438A.

9405

Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]

 

[159] Words “LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)” omitted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

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

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

[162] Entry re-numbering from 440A to 440B by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

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

441

9506

Swimming pools and padding pools

 

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

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

441A.

9508

Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]

 

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

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

2) Substituted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018 as

446

9607 20 00

Parts of slide fasteners

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

446

9607

Slide fasteners and parts thereof

 

[168] Entry substituted for “Fountain pens, stylograph pens and other pens” by Notification No. 08/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021.

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

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

[171] 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

449A

9613

Kitchen gas lighters

 

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

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

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

449B.

9617

 

Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners]

 

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

[176] Entry inserted by Notification No. 19/2017-Central Tax (Rate) dt. 18-08-2017.

[177] Entry inserted by Notification No. 19/2017-Central Tax (Rate) dt. 18-08-2017.

[178] Entry inserted by Notification No. 19/2017-Central Tax (Rate) dt. 18-08-2017.

[179] Entry inserted by Notification No. 19/2017-Central Tax (Rate) dt. 18-08-2017.

[180] Entry inserted by Notification No. 19/2017-Central Tax (Rate) dt. 18-08-2017.

[181] Entry inserted by Notification No. 19/2017-Central Tax (Rate) dt. 18-08-2017.

[182] Entry inserted by Notification No. 19/2017-Central Tax (Rate) dt. 18-08-2017.

[183] Entry inserted by Notification No. 19/2017-Central Tax (Rate) dt. 18-08-2017.

[184] Entry inserted by Notification No. 19/2017-Central Tax (Rate) dt. 18-08-2017.

[185] Entry inserted by Notification No. 19/2017-Central Tax (Rate) dt. 18-08-2017.

[186] Entry inserted by Notification No. 19/2017-Central Tax (Rate) dt. 18-08-2017.

[187] Entry inserted by Notification No. 19/2017-Central Tax (Rate) dt. 18-08-2017.

[188] Entry inserted by Notification No. 19/2017-Central Tax (Rate) dt. 18-08-2017.

[189] Entry inserted by Notification No. 19/2017-Central Tax (Rate) dt. 18-08-2017.

[190] Entry inserted by Notification No. 19/2017-Central Tax (Rate) dt. 18-08-2017.

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

[192] Words “in respect of Information Technology software” omitted by Notification No. 13/2021-Central Tax (Rate) dt. 27-10-2021.

[193] Entry inserted by Notification No. 08/2019-Central Tax (Rate) dt. 29-03-2019 wef 01-04-2019.

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