Sidebar
CGST Rate on supply of Goods [Section 9(1) of CGST Act]
CGST rate on supply of goods - 2.5...
CGST rate on supply of goods - 6% ...
CGST rate on supply of goods - 9% ...
CGST rate on supply of goods - 14%...
CGST rate on supply of goods - 9% ... CGST rate on supply of goods - 1.5... CGST rate on supply of goods - 0.1... CGST rate on supply of goods - 0.7... CGST RATE ON SUPPLY OF GOODS NOTIF... Notification No. 37/2017 - Central... Notification No. 39/2017 - Central...CGST rate on supply of goods - 14% [Schedule IV]
S. No |
Chapter/ Heading/ Sub-heading/ Tariff Item |
Description of Goods |
(1) |
(2) |
(3) |
[1][1. |
*** |
***] |
[2][2. |
*** |
***] |
[3][3. |
*** |
***] |
[4][4. |
*** |
***] |
[5][5. |
*** |
***] |
[6][6. |
*** |
***] |
[7][7. |
*** |
***] |
[8][8. |
*** |
***] |
[9][9. |
*** |
***] |
10. |
2106 90 20 |
Pan masala |
[10][11. |
*** |
***] |
12. |
22]0210 |
All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured |
[11][12A. |
22029990 |
Caffeinated Beverages |
[12][12B |
2202 |
Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice.] |
13. |
2401 |
Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] |
14. |
2402 |
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes |
15. |
2403 |
Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris] |
[13][15A |
2404 11 00 |
Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion] |
[14][15B |
2404 19 00 |
Products containing tobacco or nicotine substitutes and intended for inhalation without combustion] |
[15][16. |
*** |
***] |
[16][17. |
*** |
***] |
18. |
2523 |
Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers |
[17][19. |
*** |
***] |
[18][20. |
*** |
***] |
[19][21. |
*** |
***] |
[20][22. |
*** |
***] |
[21][23. |
*** |
***] |
[22][24. |
*** |
***] |
[23][25. |
*** |
***] |
[24][26. |
*** |
***] |
[25][27. |
*** |
***] |
[26][28. |
*** |
***] |
[27][29. |
*** |
***] |
[28][30. |
*** |
***] |
[29][31. |
*** |
***] |
[30][32. |
*** |
***] |
[31][33. |
*** |
***] |
[32][34. |
*** |
***] |
[33][35. |
*** |
***] |
[34][36. |
*** |
***] |
[35][37. |
*** |
***] |
[36][38. |
*** |
***] |
[37][39. |
*** |
***] |
[38][40. |
*** |
***] |
[39][41. |
*** |
***] |
[40][42. |
*** |
***] |
[41][43. |
*** |
***] |
[42][44. |
*** |
***] |
[43][45. |
*** |
***] |
46. |
4011 |
New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; [44][rear tractor tyres; and of a kind used on aircraft]] |
[45][47. |
*** |
***] |
[46][48. |
*** |
***] |
[47][49. |
*** |
***] |
[48][50. |
*** |
***] |
[49][51. |
*** |
***] |
[50][52. |
*** |
***] |
[51][53. |
*** |
***] |
[52][54. |
*** |
***] |
[53][55. |
*** |
***] |
[54][56. |
*** |
***] |
[55][57. |
*** |
***] |
[56][58. |
*** |
***] |
[57][59. |
*** |
***] |
[58][60. |
*** |
***] |
[59][61. |
*** |
***] |
[60][62. |
*** |
***] |
[61][63. |
*** |
***] |
[62][64. |
*** |
***] |
[63][65. |
*** |
***] |
[64][66. |
*** |
***] |
[65][67. |
*** |
***] |
[66][68. |
*** |
***] |
[67][69. |
*** |
***] |
[68][70. |
*** |
***] |
[69][71. |
*** |
***] |
[70][72. |
*** |
***] |
[71][73. |
*** |
***] |
[72][74. |
*** |
***] |
[73][75. |
*** |
***] |
[74][76. |
*** |
***] |
[75][77. |
*** |
***] |
[76][78. |
*** |
***] |
[77][79. |
*** |
***] |
[78][80. |
*** |
***] |
[79][81. |
*** |
***] |
[80][82. |
*** |
***] |
[81][83. |
*** |
***] |
[82][84. |
*** |
***] |
[83][85 |
*** |
***] |
[84][86. |
*** |
***] |
[85][87. |
*** |
***] |
[86][88. |
*** |
***] |
[87][89. |
*** |
***] |
[88][90. |
*** |
***] |
[89][91. |
*** |
***] |
[90][92. |
*** |
***] |
[91][93. |
*** |
***] |
[92][94. |
*** |
***] |
[93][95. |
*** |
***] |
[94][96. |
*** |
***] |
[95][97. |
*** |
***] |
[96][98. |
*** |
***] |
[97][99. |
*** |
***] |
[98][100. |
*** |
***] |
[99][101. |
*** |
***] |
[100][102. |
*** |
***] |
[101][103. |
*** |
***] |
[102][104. |
*** |
***] |
[103][105. |
*** |
***] |
[104][106. |
*** |
***] |
[105][107. |
*** |
***] |
[106][108. |
*** |
***] |
[107][109. |
*** |
***] |
[108][110. |
*** |
***] |
[109][111. |
*** |
***] |
[110][112. |
*** |
***] |
[111][113. |
*** |
***] |
114. |
8407 |
[112][Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] |
115. |
8408 |
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) |
116. |
8409 |
Parts suitable for use solely or principally with the engines of heading 8407 or 8408 |
117. |
8413 |
Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30], [113][***] |
[114][118. |
*** |
***] |
119 |
8415 |
Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated |
[115][120. |
*** |
***] |
[116][121. |
*** |
***] |
122. |
8422 |
Dish washing machines, household [8422 11 00] and other [8422 19 00] |
[117][123. |
*** |
***] |
[118][124. |
*** |
***] |
[119][125. |
*** |
***] |
[120][126. |
*** |
***] |
[121][127. |
*** |
***] |
[122][128. |
*** |
***] |
[123][129. |
*** |
***] |
[124][130. |
*** |
***] |
[125][131. |
*** |
***] |
[126][132. |
*** |
***] |
[127][133. |
*** |
***] |
[128][134. |
*** |
***] |
[129][135. |
*** |
***] |
[130][136. |
*** |
***] |
[131][137. |
*** |
***] |
[132][138. |
*** |
***] |
139. |
8507 |
[133][Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery [134][and other Lithium-ion accumulators including Lithium-ion power banks]] |
[135][140. |
*** |
***] |
[136][141. |
*** |
***] |
[137][142. |
*** |
***] |
143. |
8511 |
Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines |
[138][144. |
*** |
***] |
[139][145. |
*** |
***] |
[140][146. |
*** |
***] |
[141][147. |
*** |
***] |
[142][148. |
*** |
***] |
[143][149. |
*** |
***] |
[144][150. |
*** |
***] |
[145][151. |
*** |
***] |
[146][152. |
*** |
***] |
[147][153. |
*** |
***] |
154. |
8528 |
Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [148][other than computer monitors not exceeding [149][32 inches], set top box for television and Television set (including LCD and LED television) of screen size not exceeding [150][32 inches]] |
[151][155. |
*** |
***] |
[152][156. |
*** |
***] |
[153][157. |
*** |
***] |
[154][158. |
*** |
***] |
[155][159. |
*** |
***] |
[156][160. |
*** |
***] |
[157][161. |
*** |
***] |
[158][162. |
*** |
***] |
[159][163. |
*** |
***] |
164. |
8702 |
[160][Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels]] |
165. |
8703 |
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons] |
166. |
8704 |
Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] |
[161][167. |
*** |
***] |
168. |
8706 |
Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 |
169. |
8707 |
Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 |
170. |
8708 |
Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] |
[162][171. |
*** |
***] |
[163][172. |
*** |
***] |
173. |
8711 |
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars |
[164][174. |
8714 |
Parts and accessories of vehicles of headings 8711] |
[165][175. |
*** |
***] |
176. |
[166][8802 or 8806] |
Aircrafts for personal use |
177. |
8903 |
Yachts and other vessels for pleasure or sports; rowing boats and canoes |
[167][178. |
*** |
***] |
[168][179. |
*** |
***] |
[169][180. |
*** |
***] |
[170][181. |
*** |
***] |
[171][182. |
*** |
***] |
[172][183. |
*** |
***] |
[173][184. |
*** |
***] |
[174][185. |
*** |
***] |
[175][186. |
*** |
***] |
[176][187. |
*** |
***] |
[177][188. |
*** |
***] |
[178][189. |
*** |
***] |
[179][190. |
*** |
***] |
[180][191. |
*** |
***] |
[181][192. |
*** |
***] |
[182][193. |
*** |
***] |
[183][194. |
*** |
***] |
[184][195. |
*** |
***] |
[185][196. |
*** |
***] |
[186][197. |
*** |
***] |
[187][198. |
*** |
***] |
[188][199. |
*** |
***] |
[189][200. |
*** |
***] |
[190][201. |
*** |
***] |
[191][202. |
*** |
***] |
[192][203. |
*** |
***] |
[193][204. |
*** |
***] |
[194][205. |
*** |
***] |
[195][206. |
*** |
***] |
[196][207. |
*** |
***] |
[197][208. |
*** |
***] |
[198][209. |
*** |
***] |
210. |
9302 |
Revolvers and pistols, other than those of heading 9303 or 9304 |
[199][210A |
9401 20 00 |
Seats of a kind used for motor vehicles] |
[200][211. |
*** |
***] |
[201][212. |
*** |
***] |
[202][213. |
*** |
***] |
[203][214. |
*** |
***] |
[204][215. |
*** |
***] |
[205][216. |
*** |
***] |
[206][217. |
*** |
***] |
[207][218. |
*** |
***] |
[208][219. |
*** |
***] |
[209][220. |
*** |
***] |
[210][221. |
*** |
***] |
[211][222. |
*** |
***] |
223. |
9614 |
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof |
[212][224. |
*** |
***] |
[213][225. |
*** |
***] |
[214][226. |
*** |
***] |
227. |
9804 |
All dutiable articles intended for personal use |
[215][227A. |
Any Chapter |
Specified actionable claim; Explanation: “specified actionable claim” as defined in section 2(102A) of the CGST Act, 2017 means the actionable claim involved in or by way of— (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming;] |
[216][228. |
** |
**] |
[217][229. |
** |
**] |
[1] Entry omitted by Notification No. 17/2023-Central Tax (Rate) dt. 19-10-2023 wef 20-10-2023. Earlier it read as
1 |
1703 |
Molasses |
[2] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
2 |
1704 |
Chewing gum / bubble gum and white chocolate, not containing cocoa |
[3] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
3 |
1804 |
Cocoa butter, fat and oil |
[4] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
4 |
1805 |
Cocoa powder, not containing added sugar or sweetening matter |
[5] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
5 |
1806 |
Chocolates and other food preparations containing cocoa |
[6] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
6 |
1901 90 [other than 1901 10, 1901 20 00] |
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905] |
[7] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
7 |
1905 32 |
Waffles and wafers coated with chocolate or containing chocolate |
[8] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
8 |
2101 11, 2101 12 00 |
Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee |
[9] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.Earlier it read as
9 |
2106 |
Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, (a)[***] |
(a) Word “Custard powder” omitted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.
[10] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
11 |
2202 90 90 |
Other non-alcoholic beverages |
[15] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
16 |
2515 12 20, 2515 12 90 |
Marble and travertine, other than blocks |
[16] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
17 |
2516 12 00 |
Granite, other than blocks |
[17] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
19 |
2710 |
Avgas |
[18] Entry omitted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018. Earlier it read as
20 |
3208 |
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter |
[19] Entry omitted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018. Earlier it read as
21 |
3209 |
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium |
[20] Entry omitted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018. Earlier it read as
22 |
3210 |
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather |
[21] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
23 |
3213 |
Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, (a)[pans or in similar forms or packing [other than poster colour]] |
(a) Substituted for “pans or in similar forms or packing” by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017.
[22] Entry omitted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018. Earlier it read as
24 |
3214 |
Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like |
[23] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
25 |
3303 |
Perfumes and toilet waters |
[24] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
26 |
3304 |
Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta] |
[25] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
27 |
3305 [other than 3305 9011, 3305 90 19] |
All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil] |
[26] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
28 |
3306 [other than 3306 10 10, 3306 10 20] |
Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)] |
[27] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
29 |
3307 |
Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants |
[28] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
30 |
3401 30 |
Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent |
[29] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
31 |
3402 |
Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 |
[30] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
32 |
3403 |
Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals |
[31] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
33 |
3405 |
Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 |
[32] Entry omitted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017. Earlier it read as
34 |
3407 |
Modelling pastes, including those put up for children's amusement |
[33] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
35 |
3602 |
Prepared explosives, other than propellant powders; such as Industrial explosives |
[34] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
36 |
3604 |
Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles |
[35] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
37 |
3606 |
Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters |
[36] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
38 |
3811 |
Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils |
[37] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
39 |
3813 |
Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades |
[38] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
40 |
3814 |
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers |
[39] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
41 |
3819 |
Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals |
[40] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
42 |
3820 |
Anti-freezing preparations and prepared de-icing fluids |
[41] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
43 |
3918 |
Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics |
[42] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
44 |
3922 |
Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics |
[43] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
45 |
3926 [other than 3926 40 11, 3926 90 10] |
Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and (a)[plastic tarpaulins, medical grade sterile disposable gloves, plastic raincoats]] |
(a) Substituted for Words “plastic tarpaulins” substituted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.
[44] Substituted for words “Rear Tractor tyres” by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.
[45] Entry omitted by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019. Earlier it read as
47 |
4012 |
Retreated or used tyres and flaps |
[46] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
48 |
4013 |
Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] |
[47] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
49 |
4016 [other than 4016 92 00] |
Other articles of vulcanised rubber other than hard rubber (a)[other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine] |
(a) Substituted for words “other than erasers” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.
[48] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
50 |
4017 |
Hard rubber (for example ebonite) in all forms, (a)[other than waste and scrap]; articles of hard rubber |
(a) Substituted for “including waste and scrap” by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017.
[49] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
51 |
4201 |
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material |
[50] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
52 |
4202 |
Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, to-bacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than School satchels and bags other than of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags of other materials excluding wicker work or basket work] |
[51] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
53 |
4203 |
Articles of apparel and clothing accessories, of leather or of composition leather |
[52] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
54 |
4205 |
Other articles of leather or of composition leather |
[53] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
55 |
4206 |
Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons |
[54] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
56 |
4303 |
Articles of apparel, clothing accessories and other articles of furskin |
[55] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
57 |
4304 |
Articles of artificial fur |
[56] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
58 |
4410 |
Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards |
[57] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
59 |
4411 |
Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards |
[58] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
60 |
4412 |
Plywood, veneered panels and similar laminated wood |
[59] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
61 |
4413 |
Densified wood, in blocks, plates, strips, or profile shapes |
[60] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
62 |
4414 |
Wooden frames for paintings, photographs, mirrors or similar objects |
[61] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
63 |
4418 |
Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes |
[62] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
64 |
4421 |
Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware |
[63] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
65 |
4814 |
Wall paper and similar wall coverings; window transparencies of paper |
[64] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
66 |
6702 |
Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit |
[65] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
67 |
6703 |
Wool or other animal hair or other textile materials, prepared for use in making wigs or the like |
[66] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
68 |
6704 |
Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included |
[67] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
69 |
6801 |
Setts, curbstones and flagstones, of natural stone (except slate) |
[68] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Before omission, it was substituted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017 as
70 |
6802 |
All goods of marble or granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone |
2) Inserted by Notification No. 01/2017-Central Tax (Rate) dt. 28-06-2017 wef 01-07-2017 as
70 |
6802 |
Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of (a)[of Other calcareous stone [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage; other ornamental goods essentially of stone]] |
(a) Substituted for words “of Other calcareous stone” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.
[69] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
71 |
6803 |
Worked slate and articles of slate or of agglomerated slate |
[70] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
72 |
6807 |
Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) |
[71] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
73 |
6808 |
Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders |
[72] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
74 |
6809 |
Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented |
[73] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
75 |
6810 |
Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering |
[74] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
76 |
6812 |
Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 |
[75] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
77 |
6813 |
Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials |
[76] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
78 |
6814 |
Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials |
[77] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
79 |
6815 |
Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included |
[78] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
80 |
6901 |
Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths |
[79] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
81 |
6904 |
Ceramic flooring blocks, support or filler tiles and the like |
[80] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
82 |
6905 |
Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods |
[81] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
83 |
6906 |
Ceramic pipes, conduits, guttering and pipe fittings |
[82] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
84 |
6907 |
Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics |
[83] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
85 |
6909 |
Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; (a)[***] |
(a) Words “ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods” omitted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.
[84] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
86 |
6910 |
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures |
[85] Entry Omitted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017. Earlier it read as
87 |
6913 |
Statuettes and other ornamental ceramic articles |
[86] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
88 |
6914 |
Other ceramic articles |
[87] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
89 |
7003 |
Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked |
[88] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
90 |
7004 |
Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked |
[89] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
91 |
7005 |
Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked |
[90] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
92 |
7006 00 00 |
Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials |
[91] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
93 |
7007 |
Safety glass, consisting of toughened (tempered) or laminated glass |
[92] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
94 |
7008 |
Multiple-walled insulating units of glass |
[93] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
95 |
7009 |
Glass mirrors, whether or not framed, including rear-view mirrors |
[94] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
96 |
7011 |
Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like |
[95] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
97 |
7014 |
Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked |
[96] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
98 |
7016 |
Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms |
[97] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
99 |
7020 |
Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns] |
[98] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
100 |
7321 |
Stoves [other than kerosene stove and LPG 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 |
[99] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
101 |
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 |
[100] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
102 |
7324 |
Sanitary ware and parts thereof of iron and steel |
[101] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
103 |
7418 |
All goods other than utensils i.e. sanitary ware and parts thereof of copper |
[102] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
104 |
7419 |
Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00 |
[103] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
105 |
7610 10 00 |
Doors, windows and their frames and thresholds for doors |
[104] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
106 |
7615 |
All goods other than utensils i.e. sanitary ware and parts thereof |
[105] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
107 |
8212 |
Razors and razor blades (including razor blade blanks in strips) |
[106] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
108 |
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) [other than paper knives, pencil sharpeners and blades thereof] |
[107] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
109 |
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 |
[108] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
110 |
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 |
[109] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
111 |
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 |
[110] Entry omitted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017. Earlier it read as
112 |
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 |
[111] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
113 |
8310 |
Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 |
[112] Substituted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
114 |
8407 |
Spark-ignition reciprocating or rotary internal combustion piston engine |
[113] Words “concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]” omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.
[114] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
118 |
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 |
[115] Entry omitted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018. Earlier it read as
120 |
8418 |
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 |
[116] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
121 |
8419 |
Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89 20], Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30], Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70]; parts [8419 90] |
[117] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
123 |
8423 |
Electric or electronic 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 |
[118] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
124 |
8424 |
Fire extinguishers |
[119] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
125 |
8427 |
Fork-lift trucks; other works trucks fitted with lifting or handling equipment |
[120] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
126 |
8428 |
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) |
[121] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
127 |
8429 |
Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers |
[122] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
128 |
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 |
[123] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
129 |
8443 |
Printers 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; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle |
[124] Entry omitted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018. Earlier it read as
130 |
8450 |
Household or laundry-type washing machines, including machines which both wash and dry |
[125] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
131 |
8472 |
Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewriters, electric or non-electric, Perforating or stapling machines (staplers), pencil sharpening machines] |
[126] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
132 |
8476 |
Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines |
[127] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
133 |
8478 |
Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter |
[128] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
134 |
8479 |
Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00] |
[129] Entry omitted 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
135 |
8483 |
Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)] |
1) Before above substitution, it read as
135 |
8483 |
Transmission shafts (including cam shafts and crank shafts) and cranks bearing housings (a)[***]; 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) |
(a) Words “and plain shaft bearings” omitted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017.
[130] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
136 |
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 |
[131] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
137 |
8504 |
Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)] |
[132] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
138 |
8506 |
Primary cells and primary batteries |
[133] Entry substituted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018. Earlier it read as
139 |
8507 |
Electric accumulators, including separators therefor, whether or not rectangular (including square) |
[135] Entry omitted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018. Earlier it read as
140 |
8508 |
Vacuum cleaners |
[136] Entry omitted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018. Earlier it read as
141 |
8509 |
Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 (a)[other than wet grinder consisting of stone as a grinder] |
(a) Words inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017
[137] Entry omitted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018. Earlier it read as
142 |
8510 |
Shavers, hair clippers and hair-removing appliances, with self-contained electric motor |
[138] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
144 |
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 |
[139] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
145 |
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 |
[140] Entry omitted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018. Earlier it read as
146 |
8516 |
Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic 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 domestic purposes; electric heating resistors, other than those of heading 8545 |
[141] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
147 |
8517 |
ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40] |
[142] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
148 |
8518 |
Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-frequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00] |
[143] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
149 |
8519 |
Sound recording or reproducing apparatus |
[144] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
150 |
8522 |
Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 |
[145] Entry omitted 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
151 |
8525 |
Digital cameras and video camera recorders [other than CCTV |
1) Inserted by Notification No. 01/2017-Central Tax (Rate) dt. 28-06-2017 wef 01-07-2017 as
151 |
8525 |
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 cameras recorders [other than CCTV] |
[146] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
152 |
8526 |
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus |
[147] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
153 |
8527 |
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock |
[148] Substituted for “(a)[other than computer monitors not exceeding 20 inches (b)[and set top box for television)]]” by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.
(a) Substituted for words “other than computer monitors not exceeding 17 inches” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.
(b) Words inserted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.
[149] Substituted for “20 inches” by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.
[150] Substituted for “68 cm” by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.
[151] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
155 |
8529 |
Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 |
[152] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
156 |
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) |
[153] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
157 |
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 |
[154] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
158 |
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 fibres, bundles or cables |
[155] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
159 |
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 |
[156] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
160 |
8539 |
Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps] |
[157] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
161 |
8544 |
Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; Optical Fiber] |
[158] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
162 |
8545 |
Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon) |
[159] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
163 |
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 |
[160] Entry substituted by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018. Earlier it read as
164 |
8702 |
Motor vehicles for the transport of ten or more persons, including the driver |
[161] Entry omitted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018. Earlier it read as
167 |
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) |
[162] Entry omitted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018. Earlier it read as
171 |
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 |
[163] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
172 |
8710 |
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles |
[164] Entry substituted by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019. Earlier it read as
174 |
8714 |
Parts and accessories of vehicles of headings 8711 and 8713 |
[165] Entry omitted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018. Earlier it read as
175 |
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] |
[166] Substituted for “8802” by Notification No. 18/2021-Central Tax (Rate) dt. 28-12-2021 wef 01-01-2022.
[167] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
178 |
9004 |
Goggles |
[168] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
179 |
9005 |
Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy |
[169] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
180 |
9006 |
Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 |
[170] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
181 |
9007 |
Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus |
[171] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
182 |
9008 |
Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers |
[172] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
183 |
9010 |
Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens |
[173] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
184 |
9011 |
Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection |
[174] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
185 |
9012 |
Microscopes other than optical microscopes; diffraction apparatus |
[175] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
186 |
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 |
[176] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
187 |
9014 |
Direction finding compasses; other navigational instruments and appliances |
[177] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
188 |
9015 |
Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders |
[178] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
189 |
9016 |
Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights |
[179] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
190 |
9022 |
Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for \ including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light |
[180] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
191 |
9023 |
Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses |
[181] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
192 |
9101 |
Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal |
[182] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
193 |
9102 |
Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 |
[183] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
194 |
9104 |
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels |
[184] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
195 |
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) |
[185] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
196 |
9107 |
Time switches with clock or watch movement or with synchronous motor |
[186] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
197 |
9108 |
Watch movements, complete and assembled |
[187] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
198 |
9110 |
Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements |
[188] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
199 |
9111 |
Watch cases and parts thereof |
[189] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
200 |
9112 |
Cases for other than clocks, and parts thereof |
[190] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
201 |
9113 |
Watch straps, watch bands and watch bracelets, and parts thereof |
[191] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
202 |
9114 |
Other watch parts |
[192] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
203 |
9201 |
Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments |
[193] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
204 |
9202 |
Other string musical instruments (for example, guitars, violins, harps) |
[194] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
205 |
9205 |
Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs |
[195] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
206 |
9206 00 00 |
Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) |
[196] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
207 |
9207 |
Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) |
[197] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
208 |
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 |
[198] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
209 |
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 |
[200] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
211 |
9401 |
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof |
[201] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
212 |
9403 |
Other furniture [other than bamboo furniture] and parts thereof |
[202] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
213 |
9404 |
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 |
[203] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
214 |
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 |
[204] Entry omitted by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019. Earlier it read as
215 |
9504 |
Video games consoles and Machines |
[205] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
216 |
9505 |
Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes |
[206] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
217 |
9506 |
Articles and equipment for general physical exercise, gymnastics, athletics |
[207] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
218 |
9508 |
Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] |
[208] Entry omitted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017 wef 22-09-2017. Earlier it read as
219 |
9601 |
Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding) |
[209] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
220 |
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 |
[210] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
221 |
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 |
[211] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
222 |
9613 |
Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof (a)[other than flints, wicks or Kitchen gas lighters] |
(a) Substituted for words “other than flints and wicks” by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.
[212] Entry omitted by Notification No. 18/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018. Earlier it read as
224 |
9616 |
Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations |
[213] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
225 |
9617 |
Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners |
[214] Entry omitted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier it read as
226 |
9618 |
Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing |
[216] Entry omitted by Notification No. 11/2023-Central Tax (Rate) dt. 29-09-2023 wef 01-10-2023. Earlier it read as
228. |
Any Chapter |
Lottery] |
Earlier substituted by Notification No. 01/2020-Central Tax (Rate) dt. 21-02-2020 wef 01-03-2020 as
228 |
(a)[Any Chapter] |
Lottery authorized by State Governments Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation 2.- (1) “Lottery authorized by State Governments” means a lottery which is authorized to be sold in State(s) other than the organising state also. (2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010 |
(a) Substituted for “-” by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.
GST Gyaan | https://gstgyaan.in | CA Rajesh Ritolia - 9350171263