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

 

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

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

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

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

[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)

 

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

[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

           

[199] Entry inserted by Notification No. 05/2024-Central Tax (Rate) dt. 10-08-2024 wef 01-10-2024.

[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

           

[215] Entry inserted by Notification No. 11/2023-Central Tax (Rate) dt. 29-09-2023 wef 01-10-2023.

[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.

[217] Entry omitted by Notification No. 11/2023-Central Tax (Rate) dt. 29-09-2023 wef 01-10-2023. Earlier inserted by Notification No. 06/2018-Central Tax (Rate) dt. 25-01-2018. as

229.

Any Chapter

Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club]

 

 

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