LTC cash voucher scheme – List of GST rate above 12% on Goods and Services

LTC cash voucher scheme and its eligible goods and services 

Most of the central government employees have a doubt on GST rate to avail benefit of goods and services for LTC cash voucher scheme.

Utilizing LTC cash voucher scheme:

Purchasing of items/ availing of services which carry a GST rate of less than 12% can not be claimed by the employee. Goods or services which are come under more than 12% of GST can be applied for the LTC cash voucher scheme.

Here you can compute & verify to Claim the benefit:

Check out: LTC leave enhancement calculator – 2018-2021

“Employees those who are opting for this scheme are required to buy goods/ services worth 3 times the fare and one time the leave enhancement before March 31st 2021, and cash must be spent on goods attracting GST of 12% or more from a GST registered vendor through digital mode.  The employee has to submit GST invoice to the employer for verification to claim the benefit. In case the employee spends a lower amount, the total amount payable would be reduced accordingly.”

View also: Finmin Order: LTC Special cash package during the Block 2018-21 : Important FAQ

Here is a brief description of goods and services which comes under the GST rate of 12% and more:

We have attached here overall goods which are GST 12%  and above for both food and non-food items. Kindly consider only non-food items to avail the benefit.

Description   of Goods
Live horses
Meat of bovine animals, frozen and put up in   unit containers
Meat of swine, frozen and put up in unit containers
Meat of sheep or goats, frozen and put up in   unit containers
Meat of horses, asses, mules or hinnies,   frozen and put up in unit Containers
Edible offal of bovine animals, swine, sheep,   goats, horses, asses, mules or hinnies, frozen and   put up in unit containers
Meat and edible offal, of the poultry of heading   0105, frozen and put up in unit containers
Other meat and edible meat offal, frozen and   put up in unit containers
Pig fat, free of lean meat, and poultry fat,   not rendered or otherwise extracted, frozen and   put up in unit containers
Pig fat, free of lean meat, and poultry fat,   not rendered or otherwise extracted, salted, in   brine, dried or smoked, put up in unit containers
Meat and edible meat offal, salted, in brine,   dried or smoked put up in unit containers; edible   flours and meals of meat or meat offal put up in   unit containers
Butter and other fats (i.e. ghee, butter oil,   etc.) and oils derived from milk; dairy spreads
Brazil nuts, dried, whether or not shelled or   peeled
Other nuts, dried, whether or not shelled or   peeled, such as Almonds, Hazelnuts or filberts   (Coryius spp.), walnuts, Chestnuts (Castanea   spp.), Pistachios, Macadamia nuts, Kola nuts (Cola   spp.) [other than dried areca nuts]
Dates, figs, pineapples, avocados, guavas,   mangoes and mangosteens, dried
Fruit, dried, other than that of headings 0801   to 0806; mixtures of nuts or dried fruits of   Chapter 8
Starches; inulin
Pig fats (including lard) and poultry fat, other   than that of heading 0209 or 1503
Fats of bovine animals, sheep or goats, other   than those of heading 1503
Lard stearin, lard oil, oleo stearin, oleo-oil   and tallow oil, not emulsified or mixed or   otherwise prepared
Fats and oils and their fractions, of fish or   marine mammals, whether or not refined, but not   chemically modified
Wool grease and fatty substances derived   therefrom (including lanolin)
Other animal fats and oils and their fractions,   whether or not refined, but not chemically   modified
Animal fats and oils and their fractions, partly   or wholly hydrogenated, inter-esterified,   re-esterified or elaidinised, whether or not   refined, but not further prepared.
Edible mixtures or preparations of animal   fats or animal oils or of fractions of different   animal fats or animal oils of this Chapter, other   than edible fats or oils or their fractions of   heading 1516
Animal fats and animal oils and their fractions,   boiled, oxidised, dehydrated, sulphurised, blown,   polymerised by heat in vacuum or in inert gas or   otherwise chemically modified, excluding   those
     of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included
Sausages and similar products, of meat, meat   offal or blood; food preparations based on these   products
Other prepared or preserved meat, meat offal   or blood
Extracts and juices of meat, fish or crustaceans,   molluscs or other aquatic invertebrates
Prepared or preserved fish; caviar and caviar   substitutes prepared from fish eggs
Crustaceans, molluscs and other aquatic   invertebrates prepared or preserved
Vegetables, fruit, nuts and other edible parts   of plants, prepared or preserved by vinegar or   acetic acid
Tomatoes prepared or preserved otherwise   than by vinegar or acetic acid
Mushrooms and truffles, prepared or preserved   otherwise than by vinegar or acetic acid
Other vegetables prepared or preserved otherwise   than by vinegar or acetic acid, frozen, other than   products of heading 2006
Other vegetables prepared or preserved otherwise   than by vinegar or acetic acid, not frozen, other   than products of heading 2006
Vegetables, fruit, nuts, fruit-peel and other   parts of plants, preserved by sugar (drained,   glacé or crystallised)
Jams, fruit jellies, marmalades, fruit or   nut purée and fruit or nut pastes, obtained by   cooking, whether or not
     containing added sugar or other sweetening matter
Fruit, nuts and other edible parts of plants,   otherwise prepared or preserved, whether or not   containing added sugar or other sweetening matter   or spirit, not elsewhere specified or included; such as Ground- nuts, Cashew nut, roasted,   salted or roasted and salted, Other roasted nuts   and seeds, squash of Mango, Lemon, Orange,   Pineapple or other fruits
Fruit juices (including grape must) and vegetable   juices, unfermented and not containing added   spirit, whether or not containing added sugar or   other sweetening matter.
Roasted chicory and other roasted coffee   substitutes, and extracts, essences and   concentrates thereof
Yeasts and prepared baking powders
Sauces and preparations therefor [other
than Curry paste; mayonnaise and
salad dressings; mixed condiments and
mixed seasoning
Texturised vegetable proteins (soya bari)   and Bari made of pulses including mungodi
Namkeens, bhujia, mixture, chabena and   similar edible preparations in ready for   consumption form
Soya milk drinks
Fruit pulp or fruit juice based drinks
Tender coconut water put up in unit container   and bearing a registered brand name
Beverages containing milk
Marble and travertine blocks
Granite blocks
Potassium Iodate
Micronutrients, which are covered under   serial number 1(f) of Schedule 1, Part (A) of the   Fertilizer Control Order, 1985 and are   manufactured by the manufacturers which are   registered under the Fertilizer Control Order,   1985
Medicinal grade hydrogen peroxide
Gibberellic acid
Glands and other organs for organo-therapeutic   uses, dried, whether or not powdered; extracts of   glands or other organs or of their secretions for organo-therapeutic uses; heparin and   its salts; other human or animal
     substances prepared for therapeutic or prophylactic uses, not elsewhere specified   or included
Animal blood prepared for therapeutic, prophylactic   or diagnostic uses; antisera and other blood   fractions and modified immunological products,   whether or not obtained by means of   biotechnological processes; toxins, cultures of   micro-organisms (excluding yeasts) and similar products
Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting
     of two or more constituents which have been mixed together for therapeutic or
     prophylactic uses, not put up in measured doses or in forms or packings for
     retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic
     systems medicaments
Medicaments (excluding goods of
     heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for
     therapeutic or prophylactic uses, put up in measured doses (including those in
     the form of transdermal administration systems) or in forms or packings for
     retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic
     systems medicaments, put up for retail sale
Wadding, gauze, bandages and similar articles (for example, dressings, adhe-
     sive plasters, poultices), impregnated or coated with pharmaceutical substances
     or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
Pharmaceutical   goods specified in Note 4 to this Chapter [i.e. Sterile surgical
     catgut, similar sterile suture materials (including sterile absorbable surgical or
     dental yarns) and sterile tissue adhesives for surgical wound closure; sterile
     laminaria and sterile laminaria tents; sterile absorbable surgical or dental
     haemostatics; sterile surgical or dental adhesion barriers, whether or not
     absorbable; Waste pharmaceuticals]  [other than contraceptives]
Fountain pen ink
Ball pen ink
Tooth powder
Odoriferous   preparations which operate by burning [other than agarbattis]
Following   goods namely:-
     a.Menthol and menthol crystals,
     b.Peppermint (Mentha Oil),
     c.Fractionated / de-terpenated mentha
     oil (DTMO),
     d.De-mentholised oil (DMO),
     e.Spearmint oil,
     f.Mentha piperita oil
Candles,   tapers and the like
Photographic plates and film for x-ray for   medical use
Photographic plates and films, exposed and   developed, other than cinematographic film
Photographic plates and films, exposed and   developed, whether or not incorporating sound   track or consisting only of sound track, other   than feature films.
Silicon wafers
All diagnostic kits and reagents
Feeding bottles
Plastic beads
Latex Rubber Thread
Nipples of feeding bottles
Surgical rubber gloves or medical examination   rubber gloves
Leather further prepared after tanning or crusting,   including parchment-dressed leather, of bovine   (including buffalo) or equine animals, without   hair on, whether or not split, other than leather   of heading 4114
Leather further prepared after tanning or crusting,   including parchment-dressed leather, of sheep or   lamb, without wool on, whether or not split, other   than leather of heading 4114
Leather   further prepared after tanning or
     crusting, including parchment-dressed
     leather, of other animals, without wool
     or hair on, whether or not split, other
     than leather of heading 4114
Chamois   (including combination cham-
     ois) leather; patent leather and patent
     laminated leather; metallised leather
Composition   leather with a basis of
     leather or leather fibre, in slabs, sheets
     or strip, whether or not in rolls; parings
     and other waste of leather or of compo-
     sition leather, not suitable for the manu-
     facture of leather articles; leather dust,
     powder and flour
Gloves   specially designed for use in
The   following goods, namely: –
     a.Cement Bonded Particle Board;
     b.Jute Particle Board;
     c.Rice Husk Board;
     d.Glass-fibre Reinforced Gypsum Board (GRG)
     e.Sisal-fibre Boards;
     f.Bagasse Board; and
     g.Cotton Stalk Particle Board
     h.Particle/fibre board
     manufactured from agricultural crop residues
Hoopwood;   split poles; piles, pickets and stakes of wood, pointed   but not sawn lengthwise; wooden sticks,
     roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture   of walking- sticks, umbrellas, tool handles or the   like
Wood wool; wood flour
Railway or tramway sleepers (cross-ties) of   wood
Sheets for veneering (including those obtained   by slicing laminated wood), for plywood or for   similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]
Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums   of wood; pallets, box pallets and other load   boards, of wood; pallet collars of wood
Casks, barrels, vats, tubs and other coopers’   products and parts thereof, of wood, including   staves
Tools, tool bodies, tool handles, broom or   brush bodies and handles, of wood; boot or shoe   lasts and trees, of wood
Wood marquetry and inlaid wood; caskets and   cases for jewellery or cutlery, and similar   articles, of wood; statuettes and other ornaments,   of wood; wooden articles of furniture not falling   in Chapter 94
Other articles of wood; such as clothes hangers,   Spools, cops, bobbins, sewing thread reels and the   like of turned wood for various textile machinery,   Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships,   boats and other similar floating structures, Parts   of domestic decorative articles used as tableware   and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and   kitchenware]
Natural cork, raw or simply prepared
Plaits and similar products of plaiting materials,   whether or not assembled into strips; plaiting   materials, plaits and similar products of plaiting   materials, bound together in parallel strands or woven, in sheet form, whether or not being   finished articles (for example, mats matting,   screens) of vegetables materials such as of   Bamboo, of rattan, of Other Vegetable materials
Basketwork, wickerwork and other articles,   made directly to shape from plaiting materials or   made up from goods of heading 4601; articles of   loofah
Mechanical wood pulp
Chemical wood pulp, dissolving grades
Chemical wood pulp, soda or sulphate, other   than dissolving grades
Chemical wood pulp, sulphite, other than   dissolving grades
Wood pulp obtained by a combination of   mechanical and chemical pulping processes
Pulps of fibres derived from recovered (waste   and scrap) paper or paperboard or of other fibrous   cellulosic material
Recovered (waste and scrap) paper or paperboard
Uncoated paper and paperboard, of a kind   used for writing, printing or other graphic   purposes, and non perforated punch-cards and punch   tape paper, in rolls or rectangular (including   square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper   and paperboard
Uncoated kraft paper and paperboard, in   rolls or sheets, other than that of heading 4802   or 4803
Other uncoated paper and paperboard, in   rolls or sheets, not further worked or processed   than as specified in Note 3 to this Chapter
Greaseproof papers
Glassine papers
Composite paper and paperboard
(made by sticking flat layers of paper or paperboard   together with an adhesive), not surface-coated or   impregnated, whether or not internally reinforced,   in rolls or sheets
Paper and paperboard, corrugated (with or   without glued flat surface sheets), creped,   crinkled, embossed or perforated, in rolls or   sheets, other than paper of the kind described in   heading 4803
Paper and paperboard, coated on one or both   sides with kaolin (China clay) or other inorganic   substances, with or
     without a binder, and with no other coating, whether or not surface-coloured, surface-decorated   or printed, in rolls or rectangular (including   square) sheets of any size
Aseptic packaging paper
Boxes, pouches, wallets and writing compendiums,   of paper or paperboard, containing an assortment   of paper stationery
Cartons, boxes and cases of corrugated paper   or paper board
Exercise book, graph book, & laboratory note   book and notebooks
Paper pulp moulded trays
Paper splints for matches, whether or not   waxed, Asphaltic roofing sheets
Music, printed or in manuscript, whether or   not bound or illustrated
Plans and drawings for architectural, engineering,   industrial, com-mercial, topographical or similar   purposes, being originals drawn by hand;   hand-written texts; photographic reproductions on sensitized paper and carbon copies of the   foregoing
Unused postage, revenue or similar stamps of   current or new issue in the country in which they   have, or will have, a recognised face value;   stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title
Transfers (decalcomanias)
Printed or illustrated postcards; printed cards   bearing personal greet-ings, messages or   announcements, whether or not illustrated, with or   without envelopes or trimmings
Calendars of any kind, printed, including calendar   blocks
Other printed matter, including printed   pictures and photographs; such as
     Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards,   Pic-tures, designs and photographs, Plan and   drawings for architectural engineering,   industrial, commercial, topographical or similar   purpos-es reproduced with the aid of computer or any other devices
Wadding of textile materials and articles thereof;   such as Absorbent cotton wool
Felt, whether or not impregnated, coated,   covered or laminated
Nonwovens, whether or not impregnated,   coated, covered or laminated
Rubber thread and cord, textile covered;   textile yarn, and strip and the like of heading   5404 or 5405, impregnated, coated, covered or   sheathed with rubber or plastics
Metallised yarn, whether or not gimped, being   textile yarn, or strip or the like of heading 5404   or 5405, combined with metal in the form of   thread, strip or powder or covered with metal;   such as Real zari thread (gold) and silver thread,   combined with textile thread), Imitation zari thread
Gimped yarn, and strip and the like of heading   5404 or 5405, gimped (other than those of heading   5605 and gimped horsehair yarn); chenille yarn   (including flock chenille yarn); loop wale-yarn
Twine, cordage, ropes and cables, whether or   not plaited or braided and whether or not   impregnated, coated, covered or sheathed with   rubber or plastics
Knotted netting of twine, cordage or rope;   made up fishing nets and other made up nets, of   textile materials
Articles of yarn, strip or the like of heading   5404 or 5405, twine, cord-age, rope or cables, not   elsewhere specified or included
Carpets and other textile floor coverings,   knotted, whether or not made up
Carpets and other textile floor coverings,   woven, not tufted or flocked, whether or not made   up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs
Carpets and other textile floor coverings,   tufted, whether or not made up
Carpets and other textile floor coverings,   of felt, not tufted or flocked, whether or not   made up
Other carpets and other textile floor coverings,   whether or not made up; such as Mats and mattings   including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom
Woven pile fabrics and chenille fabrics, other   than fabrics of heading 5802 or 5806
Terry towelling and similar woven terry fabrics,   other than narrow fab-rics of heading 5806; tufted   textile fabrics, other than products of heading   5703
Gauze, other than narrow fabrics of heading   5806
Tulles and other net fabrics, not including   woven, knitted or crocheted fabrics; lace in the   piece, in strips or in motifs, other than fabrics   of headings 6002 to 6006
Hand-woven tapestries of the type Gobelins,   Flanders, Aubusson, Beauvais and the like, and   needle-worked tapestries (for example, petit   point, cross stitch), whether or not made up
Narrow woven fabrics, other than goods of   heading 5807; narrow fab-rics consisting of warp   without weft assembled by means of an adhe-sive   (bolducs)
Labels, badges and similar articles of textile   materials, in the piece, in strips or cut to shape   or size, not embroidered
Braids in the piece; ornamental trimmings in   the piece, without em-broidery, other than knitted   or crocheted; tassels, pompons and similar   articles
Woven fabrics of metal thread and woven   fabrics of metallised yarn of heading 5605, of a   kind used in apparel, as furnishing fabrics or for   similar purposes, not elsewhere specified or included; such as Zari borders [other than   Embroidery or zari articles, that is to say,- imi,   zari, kasab, saima, dabka, chumki, gota sitara,   naqsi, kora, glass beads, badla, glzal]
Embroidery in the piece, in strips or in motifs,   Embroidered badges, motifs and the like [other   than Embroidery or zari articles, that is to say,-   imi, zari, kasab, saima, dabka, chumki, gota   sitara, naqsi, kora, glass beads, badla, glzal]
Description of Goods
     Quilted textile products in the piece, composed of one or more layers of textile   materials assembled with
     padding by stitching or other-wise, other than embroidery of heading 5810
Textile fabrics coated with gum or amylaceous   substances, of a kind used for the outer covers of   books or the like; tracing cloth; prepared   painting canvas; buckram and similar stiffened   textile fabrics of a kind used for hat foundations
Tyre cord fabric of high tenacity yarn of nylon   or other polyamides, polyesters or viscose rayon
Textile fabrics impregnated, coated, covered   or laminated with plas-tics, other than those of   heading 5902
Linoleum, whether or not cut to shape; floor   coverings consisting of a coating or covering   applied on a textile backing, whether or not cut   to shape
Textile wall coverings
Rubberised textile fabrics, other than those   of heading 5902
Textile fabrics otherwise impregnated, coated   or covered; painted can-vas being theatrical   scenery, studio backcloths or the like
Textile wicks, woven, plaited or knitted ,   for lamps, stoves, lighters, candles or the like;   incandescent gas mantles and tubular knitted gas   mantle fabric therefor, whether or not impregnated
Textile   hose piping and similar textile
     tubing, with or without lining, armour or
     accessories of other materials
Transmission   or conveyor belts or belt-
     ing, of textile material, whether or not
     impregnated, coated, covered or lami-
     nated with plastics, or re-inforced with
     metal or other material
Textile   products and articles, for tech-
     nical uses, specified in Note 7 to this
     Chapter; such as Textile fabrics, felt and
     felt-lined woven fabrics, coated, cov-
     ered or laminated with rubber, leather
     or other material, of a kind used for
     card clothing, and similar fabrics of a
     kind used for other technical purposes,
     including narrow fabrics made of velvet
     im-pregnated with rubber, for covering
     weaving spindles (weaving beams);
     Bolting cloth, whether or Not made up;
     Felt for cotton textile industries, woven;
     Woven textiles felt, whether or not im-
     pregnated or
     coated, of a kind commonly used in
     other machines, Cotton fabrics and arti-
     cles used in machinery and plant, Jute
     fabrics and articles used in machinery
     or plant, Textile fabrics of metalised
     yarn of a kind commonly used in paper
     making or other machinery, Straining
     cloth of a kind used in oil presses or the
     like, including that of human hair, Paper
     maker’s felt, woven, Gaskets, washers,
     polishing discs and other machinery
     parts of textile articles
Articles   of apparel and clothing accessories, knitted or   crocheted, of sale value exceeding Rs. 1000 per   piece
Articles of apparel and clothing accessories,   not knitted or crocheted, of sale value exceeding   Rs. 1000 per piece
Other made up textile articles, sets, worn   clothing and worn textile ar-ticles and rags, of   sale value exceeding Rs. 1000 per piece
Umbrellas and sun umbrellas (including walking-stick   umbrellas, gar-den umbrellas and similar   umbrellas)
Walking-sticks, seat-sticks, whips, riding-crops   and the like
Parts, trimmings and accessories of articles   of heading 6601 or 6602
Skins and other parts of birds with their   feathers or down, feathers, parts of feathers,   down and articles thereof
     (other than goods of head-ing 0505 and worked quills and scapes)
Sand lime bricks
Fly ash bricks and fly ash blocks
Glasses for corrective spectacles and flint   buttons
Globes for lamps and lanterns, Founts for   kerosene wick lamps, Glass chimneys for lamps and   lanterns
Mathematical boxes, geometry boxes and   colour boxes, pencil sharp-eners
Animal shoe nails
Sewing needles
Table, kitchen or other household articles   of iron & steel; Utensils
Table, kitchen or other household articles   of copper; Utensils
Table, kitchen or other household articles   of aluminium; Utensils
Knives with cutting blades, serrated or not   (including pruning knives), other than knives of   heading 8208, and blades therefor
Paper knives, Pencil sharpeners and blades   therefor
Spoons, forks, ladles, skimmers, cake-servers,   fish-knives, butter-knives, sugar tongs and   similar kitchen or tableware
Fuel elements (cartridges), non-irradiated,   for nuclear reactors
Fixed Speed Diesel Engines of power not   exceeding 15HP
Power driven pumps primarily designed for   handling water, namely, centrifugal pumps   (horizontal and vertical), deep tube-well turbine   pumps, submersible pumps, axial flow and mixed   flow vertical pumps
Bicycle pumps
Other hand pumps
Parts of air or vacuum pumps and compressors   of bicycle pumps
Agricultural, horticultural or forestry machinery   for soil preparation or cultivation; lawn or   sports-ground rollers
Harvesting or threshing machinery, including   straw or fodder balers; grass or hay mowers;   machines for cleaning, sorting or grading eggs,   fruit or other agricultural produce, other than   machinery of heading 8437
Milking machines and dairy machinery
Other agricultural, horticultural, forestry,   poultry-keeping or bee- keeping machinery,   including germination plant fitted with mechanical   or thermal equipment; poultry incubators and   brooders
Sewing machines
Composting Machines
Telephones for cellular networks or for other   wireless networks
Parts for manufacture of Telephones for cellular   networks or for other wireless networks
Two-way radio (Walkie talkie) used by defence,   police and paramilitary forces etc.
LED lamps
Electrically operated vehicles, including two   and three wheeled electric motor vehicles
Tractors (except road tractors for semi-trailers   of engine capacity more than 1800 cc)
Bicycles and other cycles (including delivery   tricycles), not motorised
Parts and accessories of bicycles and other   cycles (including delivery tricycles), not   motorised, of 8712
Self-loading or self-unloading trailers for agricultural   purposes
Hand propelled vehicles (e.g. hand carts,   rickshaws and the like); ani-mal drawn vehicles
Blood glucose monitoring system (Glucometer)   and test strips
Patent Ductus Arteriousus/Atrial Septal Defect   occlusion device
Contact lenses; Spectacle lenses
Intraocular lens
Spectacles, corrective
Drawing and marking out instruments; Mathematical   calculating in-struments; pantographs; Other   drawing or marking out instruments
Instruments and appliances used in medical,   surgical, dental or veterinary sciences, including   scintigraphic apparatus, other electro-medical   apparatus and sight-testing instruments
Mechano-therapy appliances; massage apparatus;   psychological aptitude testing apparatus; ozone   therapy, oxygen therapy, aerosol therapy,
     artificial respiration or other therapeutic respiration apparatus
Other breathing appliances and gas masks,   excluding protective masks having neither   mechanical parts nor replaceable filters
Orthopaedic appliances, including crutches,   surgical belts and trusses; splints and other   fracture appliances; artificial parts of the body
Apparatus based on the use of X-rays or of   alpha, beta or gamma radi-ations, for medical,   surgical, dental or veterinary uses, including   radi-ography or radiotherapy apparatus, X-ray   tubes and other X-ray gen-erators, high tension generators, control panels and desks, screens,   ex-aminations or treatment tables, chairs and the   light
Coir products [except coir mattresses]
Products wholly made of quilted textile materials
Hurricane lanterns, Kerosene lamp / pressure   lantern, petromax, glass chimney, and parts   thereof
LED lights or fixtures including LED lamps
LED (light emitting diode) driver and MCPCB   (Metal Core Printed Circuit Board)
Toys like tricycles, scooters, pedal cars etc.   (including parts and acces-sories thereof) [other   than electronic toys]
Playing cards, chess board, carom board and   other board games, like ludo, etc. [other than   Video game consoles and Machines]
Sports goods other than articles and equipments   for general physical exercise
Fishing rods, fishing hooks, and other line   fishing tackle; fish landing nets, butterfly nets   and smilar nets; decoy “birds” (other than those   of heading 9208) and similar hunting or shooting   requisites
Pens [other than Fountain pens, stylograph   pens]
Pencils (including propelling or sliding pencils),   crayons, pastels, drawing charcoals and tailor’s   chalk
Combs, hair-slides and the like;
     hairpins, curling pins, curling grips, hair-curlers and the like, other than those   of heading 8516, and parts thereof
Sanitary towels (pads) and tampons, napkins   and napkin liners for ba-bies and similar   articles, of any material
Paintings, drawings and pastels, executed   entirely by hand, other than drawings of heading   4906 and other than hand-painted or hand-   deco-rated manufactured articles; collages and similar decorative plaques
Original engravings, prints and lithographs
Original sculptures and statuary, in any material
Collections and collectors’ pieces of zoological,   botanical, mineralog-ical, anatomical, historical,   archaeological, paleontological, ethno-graphic or   numismatic interest [other than numismatic coins]
Antiques of an age exceeding one hundred   years
Other Drugs and medicines intended for personal   use
Lottery run 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 read with section 20 of the   Integrated
Goods and Services Tax Act, 2017 (13 of   2017) shall be deemed to be 100/112 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 run by State Governments” means a lottery not allowed to   be sold in any state other than the organising   state.
(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.
Condensed milk
Malt, whether or not roasted
Vegetable saps and extracts; pectic substances,   pectinates and pec-tates; agar-agar and other   mucilages and thickeners, whether or not modified,   derived from vegetable products.
Bidi wrapper leaves (tendu)
Indian katha
All goods i.e. Margarine, Linoxyn
Glycerol, crude; glycerol waters and glycerol   lyes
Vegetable waxes (other than triglycerides),   Beeswax, other insect wax-es and spermaceti,   whether or not refined or coloured
Degras, residues resulting from the treatment   of fatty substances or an-imal or vegetable waxes
All goods, including refined sugar containing   added flavouring or col-ouring matter, sugar cubes
Other sugars, including chemically pure   lactose, maltose, glucose and fructose, in solid   form; sugar syrups not containing added flavouring   or colouring matter; artificial honey, whether or not mixed with natural honey; caramel
[other than palmyra sugar and Palmyra jaggery]
Sugar confectionery (excluding white chocolate   and bubble / chewing gum)
[other than bura, batasha]
Preparations suitable for infants or young   children, put up for retail sale
Pasta, whether or not cooked or stuffed
(with meat or other substances) or otherwise   prepared, such as spaghetti, macaroni, noodles,   lasagne, gnocchi, ravioli, cannelloni; couscous,   whether or not prepared
All goods i.e. Corn flakes, bulgar wheat, prepared   foods obtained from cereal flakes [other than   Puffed rice, commonly known as Muri, flat-tened or   beaten rice, commonly known as Chira, parched rice, com-monly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]
All goods i.e. Waffles and wafers other than coated with   chocolate or contain- ing chocolate; biscuits; Pastries and cakes [other than   pizza bread, Waffles and wafers coated with chocolate or containing   chocolate, papad, bread]
All goods i.e Extracts, essences and concentrates   of tea or mate, and preparations with a basis of   these extracts, essences or concentrates or with a   basis of tea or mate
Curry paste
Mayonnaise and salad dressings
Mixed condiments and mixed seasoning
Soups and broths and preparations therefor;   homogenised composite food preparations
Ice cream and other edible ice, whether or   not containing cocoa
All kinds of food mixes including instant food   mixes, soft drink con-centrates, Sharbat, Betel   nut product known as “Supari”,   Sterilized or pasteurized millstone, ready to eat   packaged food and milk containing edible nuts with   sugar or other ingredients, Diabetic foods; [other   than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready   for consumption form]
Waters, including natural or artificial mineral   waters and aerated wa-ters, not containing added   sugar or other sweetening matter nor fla-voured
Ethyl alcohol and other spirits, denatured,   of any strength
Vinegar and substitutes for vinegar obtained   from acetic acid
Sulphur recovered as by-product in refining   of crude oil
Slag, dross (other than granulated slag),   scalings and other waste from the manufacture of   iron or steel
Slag, ash and residues (other than from the   manufacture of iron or steel) containing metals,   arsenic or their compounds
Other slag and ash, including seaweed ash   (kelp); ash and residues from the incineration of   municipal waste
Oils and other products of the distillation   of high temperature coal tar; similar products in   which the weight of the aromatic constituents   ex-ceeds that of the non-aromatic constituents,   such as
Benzole (ben-zene), Toluole (toluene), Xylole   (xylenes), Naphthelene
Pitch and pitch coke, obtained from coal tar   or from other mineral tars
Petroleum oils and oils obtained from bituminous   minerals, other than petroleum crude; preparations   not elsewhere specified or included, containing by   weight 70% or more of petroleum oils or of oils ob-tained from bituminous minerals,   these oils being the basic constitu-ents of the   preparations; waste oils;
[other than Avgas and Kerosene PDS and other   than petrol, Diesel and ATF, not in GST]
Petroleum   gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene,   propylene, butylene and butadiene [Other than Liquefied
     Propane and Butane mixture, Liquefied
     Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to   household domestic consumers or to non-domestic exempted category
     (NDEC) customers by the Indian Oil
     Corporation Limited, Hindustan petroleum Corporation Limited or Bharat   Petroleum Corporation Limited]     
Petroleum   jelly; paraffin wax, micro-crystalline petroleum wax,   slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and simi-lar products   obtained by synthesis or by other processes,   whether or not coloured
Petroleum coke, petroleum bitumen and other   residues of petroleum oils or of oils obtained   from bituminous minerals
Bitumen and asphalt, natural; bituminous or   oil shale and tar sands; as-phaltites and   asphaltic rocks
Bituminous mixtures based on natural asphalt,   on natural bitumen, on petroleum bitumen, on   mineral tar or on mineral tar pitch (for example,   bituminous mastics, cut-backs)
All inorganic chemicals [other than those   specified in the Schedule for exempted goods or   other Rate Schedules for goods]
All organic chemicals other than giberellic   acid
Nicotine polacrilex gum
Mineral or chemical fertilisers, nitrogenous,   other than those which are clearly not to be used   as fertilizers
Mineral or chemical fertilisers, phosphatic,   which are clearly not to be used as fertilizers
Mineral or chemical fertilisers, potassic,   which are clearly not to be used as fertilizers
Mineral or chemical fertilisers containing two   or three of the fertilis-ing elements nitrogen,   phosphorus and potassium; other fertilisers; goods   of this Chapter in tablets or similar forms or in   packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers
Tanning extracts of vegetable origin; tannins   and their salts, ethers, esters and other   derivatives (other than Wattle extract, quebracho   ex-tract, chestnut extract)
Synthetic organic tanning substances; inorganic   tanning substances; tanning preparations, whether   or not containing natural tanning sub-stances   (other than Enzymatic preparations for   pre-tanning)
Colouring matter of vegetable or animal   origin (including dyeing ex-tracts but excluding   animal black), whether or not chemically defined;   preparations as specified in Note 3 to this   Chapter based on colouring matter of vegetable or animal origin
Synthetic organic colouring matter, whether   or not chemically de-fined; preparations as   specified in Note 3 to this Chapter based on   synthetic organic colouring matter; synthetic   organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined
Colour lakes; preparations as specified in   Note 3 to this Chapter based on colour lakes
Other colouring matter; preparations as specified   in Note 3 to this Chapter, other than those of   heading 32.03, 32.04 or
32.05; inorganic products of a kind used as   luminophores, whether or not chemically defined
Prepared pigments, prepared opacifiers, prepared   colours, vitrifiable enamels, glazes, engobes   (slips), liquid lustres, and other similar   preparations of a kind used in ceramic, enamelling   or glass industry
Prepared driers
Pigments   (including metallic powders
     and flakes) dispersed in non- aqueous
     media, in liquid or paste form, of a kind
     used in the manufac-ture of paints (in-
     cluding enamels); stamping foils; dyes
     and other col-ouring matter put up in
     forms or packings for retail sale     
Printing   ink, writing or drawing ink and
     other inks, whether or not con-centrated
     or solid (Fountain pen ink and Ball pen
Essential   oils (terpeneless or not),
     including concretes and absolutes;
     resinoids; extracted oleoresins;
     concentrates of essential oils in fats, in
     fixed oils, in waxes or the like, obtained
     by enfleurage or macera-tion; terpenic
     by-products of the deterpenation of
     essential oils; aqueous distillates and
     aqueous solutions of essential oils; such
     as essen-tial oils of citrus fruit, essential
     oils other than those of citrus fruit such
     as Eucalyptus oil, etc.,
     Flavouring essences all types (including
     those for liquors), Attars of all kinds in
     fixed oil bases
Mixtures   of odoriferous substances and mixtures (including   alcoholic solutions) with a basis of one or more   of these substances, of a kind used as raw materials in industry; other preparations based on odorif-erous substances, of a kind used for the manufacture of beverages;   such as Synthetic perfumery compounds [other than   Menthol and menthol crystals, Peppermint (Mentha   Oil), Fractionated / de-terpenated mentha
     oil (DTMO), De-mentholised oil (DMO), Spear-mint oil, Mentha piperita oil]
Kajal pencil sticks
Hair oil
Dentifices – Toothpaste
Soap; organic surface-active products and   preparations for use as soap, in the form of bars,   cakes, moulded pieces or shapes, whether or not   containing soap
Artificial waxes and prepared waxes
Preparations known as “dental wax” or as   “dental impression com-pounds”, put up in sets, in   packings for retail sale or in plates, horse-shoe   shapes, sticks or similar forms; other   preparations for use in den-tistry, with a basis   of plaster (of calcined gypsum or calcium   sulphate)
Casein, caseinates and other casein derivatives;   casein glues
Albumins (including concentrates of two or   more whey proteins, con-taining by weight more   than 80% whey proteins, calculated on the dry   matter), albuminates and other albumin derivatives
Gelatin (including gelatin in rectangular (including   square) sheets, whether or not surface-worked or   coloured) and gelatin derivatives; isinglass;   other glues of animal origin, excluding casein glues of head-ing 3501
Peptones and their derivatives; other protein   substances and their de-rivatives, not elsewhere   specified or included; hide powder, whether or not chromed; including Isolated soya protein
Dextrins and other modified starches (for   example, pregelatinised or esterified starches);   glues based on starches, or on dextrins or other   modified starches
Prepared glues and other prepared adhesives,   not elsewhere specified or included; products   suitable for use as glues or adhesives, put up for   retail sale as glues or adhesives, not exceeding a   net weight of 1 kg
Enzymes, prepared enzymes
Propellant powders
Safety fuses; detonating fuses; percussion   or detonating caps; igniters; electric detonators
Matches (other than handmade safety matches   [3605 00 10])
Photographic plates and film in the flat,   sensitised, unexposed, of any material other than   paper, paperboard or textiles; instant print film   in the flat, sensitised, unexposed, whether or   not
     in packs; such as In-stant print film, Cinematographic film (other than for x-ray for Medi-cal use)
Photographic film in rolls, sensitised, unexposed,   of any material other than paper, paperboard or   textiles; instant print film in rolls, sensitised,   unexposed
Photographic paper, paperboard and textiles,   sensitised, unexposed
Photographic plates, film, paper, paperboard   and textiles, exposed but not developed
Photographic plates and films, exposed and   developed, whether or not incorporating sound   track or consisting only of sound track, for   feature films
Chemical preparations for photographic uses   (other than varnishes, glues, adhesives and   similar preparations); unmixed products for   pho-tographic uses, put up in measured portions or   put up for retail sale in a form ready for use
Artificial graphite; colloidal or semi-colloidal   graphite; preparations based
     on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures
Activated carbon; activated natural mineral   products; animal black, including spent animal   black
Tall oil, whether or not refined
Residual lyes from the manufacture of wood   pulp, whether or not con-centrated, desugared or   chemically treated, including lignin sulpho-nates
Gum, wood or sulphate turpentine and other   terpenic oils produced by the distillation or   other treatment of coniferous woods; crude   dipen-tene; sulphite turpentine and other crude   para-cymene; pine oil con-taining alpha-terpineol   as the main constituent
Rosin and resin acids, and derivatives thereof;   rosin spirit and rosin oils; run gums
Wood tar; wood tar oils; wood creosote; wood   naphtha; vegetable pitch; brewers’ pitch and   similar preparations based on rosin, resin ac-ids   or on vegetable pitch
Insecticides, rodenticides, fungicides, herbicides,   anti-sprouting prod-ucts and plant-growth   regulators, disinfectants and similar products
Finishing agents, dye carriers to accelerate   the dyeing or fixing of dye-stuffs and other   products and preparations (for example, dressings   and mordants), of a kind used in the textile,   paper, leather or like indus-tries, not elsewhere specified or included
Pickling preparations for metal surfaces; fluxes   and other auxiliary preparations for soldering,   brazing or welding; soldering, brazing or welding   powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes   or rods
Prepared rubber accelerators; compound   plasticisers for rubber or plastics, not elsewhere   specified or included; anti-oxidising   prepara-tions and oth-     er compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber
Reaction initiators, reaction accelerators and   catalytic preparations, not elsewhere specified or   included
Refractory cements, mortars, concretes and   similar compositions, other than products of   heading 3801
Mixed alkylbenzenes and mixed alkylnaphthalenes,   other than those of heading 2707 or 2902
Chemical elements doped for use in electronics,   in the form of discs, wafers or similar forms;   chemical compounds doped for use in elec-tronics   [other than silicon wafers]
Prepared culture media for the development   or maintenance of micro-organisms (including   viruses and the like) or of plant, human or animal   cells
Industrial   monocarboxylic fatty acids,
     acid oils from refining; industri-al fatty
Prepared   binders for foundry moulds or
     cores; chemical products and prepara-
     tions of the chemical or allied industries
     (including those con-sisting of mixtures
     of natural products), not elsewhere
     specified or in-cluded
Residual   products of the chemical or al-
     lied industries, not elsewhere specified
     or included; [except municipal waste;
     sewage sludge; other wastes specified
     in Note 6 to this Chapter.]
Biodiesel   and mixtures thereof, not
     containing or containing less than 70%
     by weight of petroleum oils and oils
     obtained from bituminous minerals     
All   goods i.e. polymers; Polyacetals,
     other polyethers, epoxide resins, poly-
     carbonates, alkyd resins, polyallyl
     esters, other polyesters; poly-amides;
     Amino-resins, phenolic resins and
     polyurethanes; silicones; Petroleum
     resins, coumarone-indene resins,
     polyterpenes, polysul-phides, polysul-
     phones and other products specified in
     Note 3 to this Chapter, not elsewhere
     specified or included; Cellulose and its
     chemi-cal derivatives, not elsewhere
     specified or included; Natural polymers
     (for example, alginic acid) and modified
     natural polymers (for exam-ple, hard-
     ened proteins, chemical derivatives of
     natural rubber), not elsewhere specified
     or included; in primary forms
Ion   exchangers based on polymers
     of headings 3901 to 3913, in prima-ry
Waste,   parings and scrap, of plastics
Monofilament   of which any cross-sec-
     tional dimension exceeds 1 mm, rods,
     sticks and profile shapes, whether or
     not surface-worked but not otherwise
     worked, of plastics
Tubes,   pipes and hoses, and fittings
     therefor, of plastics     
Self-adhesive   plates, sheets, film, foil,
     tape, strip and other flat shapes, of
     plastics, whether or not in rolls
Other   plates, sheets, film, foil and strip, of plastics,   non-cellular and not reinforced, laminated,   supported or similarly combined with other   materials
Other plates, sheets, film, foil and strip, of   plastics
Articles for the conveyance or packing of   goods, of plastics; stoppers, lids, caps and other   closures, of plastics
Tableware, kitchenware, other household   articles and hygienic or toilet articles, of   plastics
Builder’s wares of plastics, not elsewhere   specified
PVC Belt Conveyor, Plastic Tarpaulin
Synthetic rubber and factice derived from   oils, in primary forms or in plates, sheets or   strip; mixtures of any product of heading 4001   with any product of this heading, in primary forms   or in plates, sheets or strip; such as Latex,   styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated   diene rubber (EPDM)
Reclaimed rubber in primary forms or in plates,   sheets or strip
Waste, parings and scrap of rubber (other   than hard rubber) and pow-ders and granules   obtained therefrom
Compounded rubber, unvulcanised, in primary   forms or in plates, sheets or strip
Other forms (for example, rods, tubes and   profile shapes) and articles (for example, discs   and rings), of unvulcanised rubber
Vulcanised rubber thread and cord, other   than latex rubber thread
Plates, sheets, strip, rods and profile shapes,   of vulcanised rubber other than hard rubber
Tubes, pipes and hoses, of vulcanised rubber   other than hard rubber, with or without their   fittings (for example, joints, elbows, flanges)
Conveyor or transmission belts or belting,   of vulcanised rubber
Rear Tractor tyres and rear tractor tyre tubes
Hygienic or pharmaceutical articles (including   teats), of vulcanised rubber other than hard   rubber, with or without fittings of hard rubber;   such as Hot water bottles, Ice bags [other than   Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives,   fe-male (diaphragms), such as cervical caps]
Articles of apparel and clothing accessories   (including gloves, mittens and mitts), for all   purposes, of vulcanised rubber other than hard   rubber [other than Surgical gloves]
School satchels and bags other than of leather   or composition leather
Toilet cases
Hand bags and shopping bags, of artificial   plastic material
Hand bags and shopping bags, of cotton
Hand bags and shopping bags, of jute
Vanity bags
Handbags of other materials excluding wicker   work or basket work
Raw furskins (including heads, tails, paws   and other pieces or cuttings, suitable for   furriers’ use), other than raw hides and skins of   heading 4101, 4102 or 4103.
Tanned or dressed furskins (including heads,   tails, paws and other pieces or cuttings),   unassembled, or assembled (without the addition of   other materials) other than those of heading 4303
Artificial fur and articles thereof
Wood in the rough
Wood sawn or chipped
Sheets for veneering (including those obtained   by slicing laminated wood), for plywood or for   similar laminated
     wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness   not exceeding 6 mm [other than for match splints]
Wood (including strips and friezes for parquet   flooring, not assem-bled) continuously shaped   (tongued, grooved, rebated, chamfered, v-jointed,   beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed,   sanded or end-jointed
Resin bonded bamboo mat board, with or   without veneer in between
Bamboo flooring tiles
Tableware and Kitchenware of wood
Waste cork; crushed, granulated or ground   cork
Natural cork, debacked or roughly squared,   or in rectangular (including square) blocks,   plates, sheets or strip (including sharp-edged   blanks for corks or stoppers)
Articles of natural cork such as Corks and   Stoppers, Shuttlecock cork bottom
Agglomerated cork (with or without a binding   substance) and articles of agglomerated cork
Toilet or facial tissue stock, towel or napkin   stock and similar paper of a kind used for   household or sanitary purposes, cellulose wadding   and webs of cellulose fibres, whether or not   creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed,   in rolls or sheets
Vegetable parchment, tracing papers and   other glazed transparent or trans-lucent papers,   in rolls or sheets (other than greaseproof paper,   glassine paper)
Carbon paper, self-copy paper and other   copying or transfer papers (including coated or   impregnated paper for duplicator stencils or   offset plates), whether or not printed, in rolls   or sheets
Paper, paperboard, cellulose wadding and   webs of cellulose fibres, coated, impregnated,   covered, surface-coloured, surface-decorated or   printed, in rolls or rectangular (including   square) sheets, of any size, other than goods of   the
     kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper]
Filter blocks, slabs and plates, of paper pulp
Cigarette paper, whether or not cut to size   or in the form of booklets or tubes
Carbon paper, self-copy paper and other   copying or transfer papers (other than those of   heading 4809), duplicator stencils and offset   plates, of paper, whether or not put up in boxes
Envelopes, letter cards, plain postcards and   correspondence cards, of paper or paperboard;   [other than boxes, pouches, wallets and writing   compendiums, of paper or paperboard, containing an   assortment of paper stationery including writing blocks]
Toilet paper and similar paper, cellulose wadding   or webs of cellulose fibres, of a kind used for   household or sanitary purposes, in rolls of a   width not exceeding
36 cm, or cut to size or shape; handkerchiefs,   cleansing tissues, towels, table cloths,   serviettes, napkins for babies, tampons, bed   sheets and similar household, sanitary or hospital   articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres
Registers, account books, order books, receipt   books, letter pads, memorandum pads, diaries and   similar articles, blotting-pads, binders   (loose-leaf or other), folders, file covers,   manifold business forms, interleaved carbon sets   and other articles of stationary, of paper or paperboard; and book covers, of paper or   paperboard [other than note books and exercise   books]
Paper or paperboard labels of all kinds, whether   or not printed
Bobbins, spools, cops and similar supports   of paper pulp, paper or paperboard (whether or not   perforated or hardened)
Other paper, paperboard, cellulose wadding   and webs of cellulose fibres, cut to size or   shape; other articles of paper pulp, paper,   paperboard, cellulose wadding or webs of cellulose   fibres
[other than paper pulp moulded trays, Braille   paper]
Sewing thread of manmade filaments, whether   or not put up for retail sale
All synthetic filament yarn such as nylon,   polyester, acrylic, etc.
All artificial filament yarn such as viscose   rayon, Cuprammonium, etc.
Synthetic or artificial filament tow
Synthetic or artificial staple fibres
Waste of manmade fibres
Sewing thread of manmade staple fibres
Yarn of manmade staple fibres
Waterproof footwear with outer soles and   uppers of rubber or of plastics, the uppers of   which are neither fixed to the sole nor assembled   by stitching, riveting, nailing, screwing,   plugging or similar processes
Other footwear with outer soles and uppers   of rubber or plastics
Footwear with outer soles of rubber, plastics,   leather or composition leather and uppers of   leather
Footwear with outer soles of rubber, plastics,   leather or composition leather and uppers of   textile materials
Other footwear
Parts of footwear (including uppers whether   or not attached to soles other than outer soles);   removable in-soles, heel cushions and similar   articles; gaiters, leggings and similar articles,   and parts thereof
Hat-forms, hat bodies and hoods of felt, neither   blocked to shape nor with made brims; plateaux and   manchons (including slit manchons), of felt
Hat-shapes, plaited or made by assembling   strips of any material, neither blocked to shape,   nor with made brims, nor lined, nor trimmed
Hats and other headgear, plaited or made by   assembling strips of any material, whether or not   lined or trimmed
Hats and other headgear, knitted or crocheted,   or made up from lace, felt or other textile   fabric, in the piece (but not in strips), whether   or not lined or trimmed; hair-nets of any   material, whether or not lined or trimmed
Other headgear, whether or not lined or trimmed
Head-bands, linings, covers, hat foundations,   hat frames, peaks and chin-straps, for headgear
Millstones, grindstones, grinding wheels and   the like, without frameworks, for grinding,   sharpening, polishing, trueing or cutting, hand   sharpening or polishing stones, and parts thereof,   of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials
Natural or artificial abrasive powder or grain,   on a base of textile material, of paper, of   paperboard or of other materials, whether or not   cut to shape or sewn or otherwise made up
Slag wool, rock wool and similar mineral wools;   exfoliated vermiculite, expanded clays, foamed   slag and similar expanded mineral materials;   mixtures and articles of heat-insulating,   sound-insulating or sound-absorbing mineral   materials, other than those of heading 6811 or
6812 or chapter 69
Pre cast Concrete Pipes
Articles of asbestos-cement, of cellulose   fibre-cement or the like
Refractory bricks, blocks, tiles and similar   refractory ceramic constructional goods, other   than those of siliceous fossil meals or similar   siliceous earths
Other refractory ceramic goods (for example,   retorts, crucibles, muffles, nozzles, plugs,   supports, cupels, tubes, pipes, sheaths and rods),   other than those of siliceous fossil meals or of similar siliceous earths
Salt Glazed Stone Ware Pipes
Tableware, kitchenware, other
     household articles and toilet articles, of porcelain or china
Ceramic tableware, kitchenware, other household   articles and toilet articles, other than of   porcelain or china [other than Earthen pot and   clay lamps]
Cullet and other waste and scrap of glass;   glass in the mass
Glass in balls (other than microspheres of   heading 70.18), rods or tubes, unworked
Carboys, bottles, flasks, jars, pots, phials,   ampoules and other containers, of glass, of a kind   used for the conveyance or packing of goods;   preserving jars of glass; stoppers, lids and other   closures, of glass
Glassware of a kind used for table, kitchen,   toilet, office, indoor decoration or similar   purposes (other than that of heading 7010 or 7018)
Clock or watch glasses and similar glasses,   glasses for non-corrective spectacles, curved,   bent, hollowed or the like, not optically worked;   hollow glass spheres and their segments, for the manufacture of such glasses
Laboratory, hygienic or pharmaceutical glassware,   whether or not graduated or calibrated
Imitation pearls, imitation precious or semi-precious   stones and similar glass smallwares, and articles   thereof other than imitation jewellery; glass   eyes
     other than prosthetic articles; statuettes and other ornaments of lamp-worked glass,   other than imitaion jewelery; glass microsphers   not exceeding
     1 mm in diameter
Glass fibres (including glass wool) and articles   thereof (for example, yarn, woven fabrics)
Pig iron and spiegeleisen in pigs, blocks or   other primary forms
Ferrous products obtained by direct reduction   of iron ore and other spongy ferrous products, in   lumps, pellets or similar forms; iron having a   minimum purity by weight of 99.94%, in lumps, pellets or similar forms
Ferrous waste and scrap; remelting scrap   ingots of iron or steel
Granules and powders, of pig iron, spiegeleisen,   iron or steel
Iron and non-alloy steel in ingots or other   primary forms (excluding iron of heading 7203)
Semi-finished products of iron or non-alloy   steel
All flat-rolled products of iron or non-alloy   steel
All bars and rods, of iron or non-alloy steel
Angles, shapes and sections of iron or non-alloy   steel
Wire of iron or non-alloy steel
Stainless steel in ingots or other primary forms;   semi-finished products of stainless steel
All flat-rolled products of stainless steel
All bars and rods, of stainless steel
Wire of stainless steel
Other alloy steel in ingots or other primary   forms; semi-finished products of other alloy steel
All flat-rolled products of other alloy steel
All bars and rods of other alloy steel.
Wire of other alloy steel
Sheet piling of iron or steel, whether or   not drilled, punched or made from assembled   elements; welded angles, shapes and sections, of   iron or steel
Railway or tramway track construction material   of iron or steel, the following: rails,   check-rails and rack rails, switch blades,   crossing frogs, point rods and other crossing   pieces, sleepers (cross-ties), fish- plates,   chairs, chair wedges, sole plates (base plates),   rail clips bed-plates, ties and other material   specialized for jointing or fixing rails
Tubes, pipes and hollow profiles, of cast iron
Tubes, pipes and hollow profiles, seamless,   of iron (other than cast iron) or steel
Other tubes and pipes (for example, welded,   riveted or similarly closed), having circular   cross-sections, the external diameter of which   exceeds 406.4 mm, of iron or steel
Other tubes, pipes and hollow profiles
(for example, open seam or welded, riveted   or similarly closed), of iron or steel
Tube or pipe fittings (for example, couplings,   elbows, sleeves), of iron or steel
Structures (excluding prefabricated buildings   of heading 94.06) and parts of structures (for   example, bridges and bridge-sections, lock-gates,   towers, lattice masts, roofs, roofing frame-works,   doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns),
     of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared   for using structures, of iron or steel [other than   transmission towers]
Reservoirs, tanks, vats and similar containers   for any material (other than compressed or   liquefied gas), of iron or steel, of a capacity   exceeding 300 l, whether or not lined or   heat-insulated,
     but not fitted with mechanical or thermal equipment
Tanks, casks, drums, cans, boxes and similar   containers, for any material (other than   compressed or liquefied gas), of iron or steel, of   a capacity not exceeding 300 l, whether or not   lined or heat-insulated, but not fitted with mechanical or thermal equipment
Containers for compressed or liquefied gas,   of iron or steel
Stranded wire, ropes, cables, plaited bands,   slings and the like, of iron or steel, not   electrically insulated
Barbed wire of iron or steel; twisted hoop   or single flat wire, barbed or not, and loosely   twisted double wire, of a kind used for fencing,   of iron or steel
Cloth (including endless bands), grill, netting   and fencing, of iron or steel wire; expanded metal   of iron or steel
Chain and parts thereof, of iron or steel falling   under 7315 20, 7315 81, 7315,
     82, 7315 89, 7315 90
Anchors, grapnels and parts thereof, of iron   or steel
Nails, tacks, drawing pins, corrugated nails,   staples (other than those of heading 8305) and   similar articles, of iron or steel, whether or not   with heads of other material, but excluding such   articles with heads of copper
Screws, bolts, nuts, coach screws, screw   hooks, rivets, cotters, cotter- pins, washers   (including spring washers) and similar articles,   of iron or steel
Sewing needles, knitting needles, bodkins,   crochet hooks, embroidery stilettos and similar   articles, for use in the hand, of iron or steel;   safety pins and other pins of iron or steel, not   elsewhere specified or included
Springs and leaves for springs, of iron and   steel
LPG stoves
Iron or steel wool; pot scourers and scouring   or polishing pads, gloves and the like, of iron or   steel
Other cast articles of iron or steel; such as   Grinding balls and similar articles for mills,   Rudders for ships or boats, Drain covers, Plates   and frames for sewage water or similar system
Other articles of iron and steel, forged or   stamped, but not further worked; such as Grinding   balls and similar articles for mills, articles for   automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings   intended for use in the manufacture of tyres for   cycles and cycle-rickshaws, Belt lacing of steel,   Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or   similar system, Enamelled iron ware (excluding   utensil & sign board), Manufactures of   stainless steel (excluding utensils), Articles of   clad metal
Copper mattes; cement copper (precipitated   copper)
Unrefined copper; copper anodes for electrolytic   refining
Refined copper and copper alloys, unwrought
Copper waste and scrap
Master alloys of copper
Copper powders and flakes
Copper bars, rods and profiles
Copper wire
Copper plates, sheets and strip, of a thickness   exceeding 0.12.5 mm
Copper foils
Copper tubes and pipes
Copper tube or pipe fittings (for example,   couplings, elbows, sleeves)
Description of Goods
     Stranded wires and cables
Nails, tacks, drawing pins, staples (other   than those of heading 83.05) and similar articles,   of copper or of iron or steel with heads of   copper; screws, bolts, nuts, screw hooks, rivets,   cotters, cotter-pins, washers (including spring washers) and similar articles, of copper
Metal castings
Nickel mattes, nickel oxide sinters and other   intermediate products of nickel metallurgy
Unwrought nickel
Nickel waste and scrap
Nickel powders and flakes
Nickel bars, rods, profiles and wire
Nickel plates, sheets, strip and foil
Nickel tubes, pipes and tube or pipe fittings   (for example, couplings, elbows, sleeves)
Other articles of nickel
Aluminium alloys; such as Ingots, Billets,   Wire-bars, Wire-rods
Aluminium waste and scrap
Aluminium powders and flakes
Aluminium bars, rods and profiles
Aluminium wire
Aluminium plates, sheets and strip, of a thickness   exceeding 0.2 mm
Description of Goods
     Aluminium foil (whether or not printed or backed with paper, paperboard, plastics   or similar backing materials) of a thickness   (excluding any backing) not exceeding 0.2 mm
Aluminium tubes and pipes
Aluminium tube or pipe fittings (for example,   couplings, elbows, sleeves)
Aluminium structures (excluding prefab-ricated   buildings of heading 94.06 and doors, windows and   their frames and thresholds for doors under 7610   10 00) and parts of structures (for example, bridges and bridge-sections, towers, lattice   masts, roofs, roofing frameworks, balustrades,   pillars and columns); aluminium plates. rods,   profiles, tubes and the like, prepared for use in   structures
Aluminium reservoirs, tanks, vats and similar   containers, for any material (other than   compressed or liquefied gas), of a capacity   exceeding 300 l, whether or not lined or   heat-insulated, but not fitted with mechanical or   thermal equipment
Aluminium casks, drums, cans, boxes, etc.
Aluminium containers for compressed or   liquefied gas
Stranded wires and cables
Other articles of aluminium
Unwrought lead
Lead waste and scrap
Lead plates, sheets, strip and foil; lead powders   and flakes
Other articles of lead (including sanitary fixtures   and Indian lead seals)
Unwrought zinc
Zinc waste and scrap
Zinc dust, powders and flakes
Zinc bars, rods, profiles and wire
Zinc plates, sheets, strip and foil
Other articles of zinc including sanitary fixtures
Unwrought tin
Tin waste and scrap
Tin bars, rods, profiles and wire
Other articles of tin
Other base metals, namely, Tungsten, Molybdenum,   Tantalum, Magnesium, Cobalt mattes, and other   intermediate products of cobalt metallurgy,   Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium,   vanadium, gallium, hafnium, indium, niobium   (columbium), rhenium and thallium, and articles   thereof, including waste and scrap
Cermets and articles thereof, including waste   and scrap
Hand saws; blades for saws of all kinds (including   slitting, slotting or toothless saw blades)
Files, rasps, pliers (including cutting pliers),   pincers, tweezers, metal cutting shears,   pipe-cutters, bolt croppers, perforating punches   and similar hand tools
Hand-operated spanners and wrenches   (including torque meter wrenches but not including   tap wrenches); interchangeable spanner sockets,   with or without handles
Hand tools (including glaziers’ diamonds),   not elsewhere specified or included; blow lamps;   vices, clamps and the like, other than accessories   for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks
Tools of two or more of the headings
8202 to 8205, put up in sets for retail sale
Interchangeable tools for hand tools, whether   or not power-operated, or for machine-tools (for   example, for
     pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
Knives and cutting blades, for machines or   for mechanical appliances
Plates, sticks, tips and the like for tools, unmounted,   of cermets
Description of Goods
     Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink
Scissors, tailors’ shears and similar shears,   and blades therefor
Padlocks and locks (key, combination or   electrically operated), of base metal; clasps and   frames with clasps, incorporating locks, of base   metal; keys for any of the foregoing articles, of   base metal
Bells, gongs and the like, non-electric, of   base metal; statuettes and other ornaments, of   base metal; photograph, picture or similar frames,   of base metal; mirrors of base metal
Flexible tubing of base metal, with or without   fittings
Clasps, frames with clasps, buckles, buckle-clasps,   hooks, eyes, eyelets and the like, of base metal,   of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods   or saddlery or for other made up articles; tubular   or bifurcated rivets, of base metal; beads and   spangles, of base metal
Stoppers, caps and lids (including crown   corks, screw caps and pouring stoppers), capsules   for bottles, threaded bungs, bung covers, seals   and other packing accessories, of base metal
Description of Goods
     Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods,   of agglomerated base metal powder, used for metal   spraying
Nuclear reactors; machinery and apparatus   for isotopes separation
Steam or other vapour generating boilers   (other than central heating hot water boilers   capable also of producing low pressure steam);   super- heated water boilers
Central heating boilers other than those of   heading 8402
Auxiliary plant for use with boilers of heading   8402 or 8403 (for example, economisers,   super-heaters, soot removers, gas recoverers);   condensers for steam or other vapour power units
Producer gas or water gas generators, with   or without their purifiers; acetylene gas   generators and similar water process gas   generators, with or without their purifiers
Steam turbines and other vapour turbines
Hydraulic turbines, water wheels, and regulators   therefor
Turbo-jets, turbo-propellers and other gas   turbines – turbo-jets
Description of Goods
     Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power   engines and motors, other, parts) [other than wind   turbine or engine]
Furnace burners for liquid fuel, for pulverised   solid fuel or for gas; mechanical stokers,   including their mechanical grates, mechanical ash   dischargers and similar appliances
Industrial or laboratory furnaces and ovens,   including incinerators, non-electric
Medical, surgical or laboratory sterilisers
Calendering or other rolling machines, other   than for metals or glass, and cylinders therefor
Centrifuges, including centrifugal dryers;   filtering or purifying machinery and apparatus,   for liquids or gases
Machinery for cleaning or drying bottles
or other containers; machinery for filling,
closing, sealing or labelling bottles,
cans, boxes, bags or other containers;
machinery for capsuling bottles, jars, tubes   and similar containers; other packing or wrapping   machinery (including heat-shrink wrapping   machinery); machinery for aerating beverages   [other than dish washing machines]
Weighing machinery (excluding balances of a   sensitivity of 5 centigrams or better), including   weight operated counting or checking machines;   weighing machine weights of all kinds [other than electric or electronic weighing machinery]
Mechanical appliances (whether or not hand-operated)   for projecting, dispersing or spraying liquids or   powders; spray guns and similar appliances; steam or sand blasting machines and similar   jet projecting machines [other than fire   extinguishers, whether or not charged]
Pulley tackle and hoists other than skip hoists;   winches and capstans; jacks
Ship’s derricks; cranes including cable cranes;   mobile lifting frames, straddle carriers and works   trucks fitted with a crane
Parts suitable for use solely or principally   with the machinery of headings 8425 to 8430
Presses, crushers and similar machinery used   in the manufacture of wine, cider, fruit juices or   similar beverages
Machinery, not specified or included elsewhere   in this Chapter, for the industrial preparation or   manufacture of food or drink, other than machinery   for the extraction or preparation of animal or fixed vegetable fats or oils
Description of Goods
     Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
Book-binding machinery, including book-sewing   machines
Other machinery for making up paper pulp,   paper or paperboard, including cutting machines of   all kinds
Machinery, apparatus and equipment (other   than the machines of headings 8456 to 8465) for   preparing or making plates, printing components;   plates, cylinders and lithographic stones, prepared for printing purposes (for example,   planed, grained or polished)
Printing machinery used for printing by means   of plates, cylinders and other printing components   of heading 84.42; Printers [other than machines   which perform two or more of the functions of printing, copying or facsimile transmission] capable of connecting to an automatic   data processing machine or to a network printers   [other than copying machines, facsimile machines];   parts and accessories thereof [other than ink cartridges with or without print head assembly   and ink spray nozzle]
Machines for extruding, drawing, texturing   or cutting man-made textile materials
Machines for preparing textile fibres; spinning,   doubling or twisting machines and other machinery   for producing textile yarns; textile reeling or   winding
(including weft-winding) machines and machines   for preparing textile yarns for use on the   machines of heading 8446 or 8447
Weaving machines (looms)
Knitting machines, stitch-bonding machines   and machines for making gimped yarn, tulle, lace,   embroidery, trimmings, braid or net and machines for tufting
Auxiliary machinery for use with machines of   heading 84.44, 84.45, 84.46 or 84.47 (for example,   dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories   suitable for use solely or principally with the   machines of this heading or of heading 8444,   8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)
Machinery for the manufacture or finishing   of felt or nonwovens in the piece or in shapes,   including machinery for making felt hats; blocks   for making hats
Machinery (other than machines of heading   8450) for washing, cleaning, wringing, drying,   ironing, pressing
(including fusing presses), bleaching, dyeing,   dressing, finishing, coating or impregnating   textile yarns, fabrics or made up textile articles   and machines for applying the paste to the base   fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics
Machinery for preparing, tanning or working   hides, skins or leather or for making or repairing   footwear or other articles of hides, skins or   leather, other than sewing machines
Converters, ladles, ingot moulds and casting   machines, of a kind used in metallurgy or in metal   foundries
Metal-rolling mills and rolls therefor
Machine-tools for working any material by   removal of material, by laser or other light or   photon beam, ultrasonic, electro-discharge,   electro-chemical, electron beam, ionic-beam or   plasma arc processes
Machining centres, unit construction machines   (single station) and multi-station transfer   machines, for working metal
Lathes (including turning centres) for removing   metal
Machine-tools (including way-type unit head   machines) for drilling, boring, milling, threading   or tapping by removing metal, other than lathes   (including turning centres) of heading 8458
Machine-tools for deburring, sharpening,   grinding, honing, lapping, polishing or otherwise   finishing metal, or cermets by means of grinding   stones, abrasives or polishing products, other   than gear cutting, gear grinding or gear finishing   machines of heading 8461
Machine-tools for planing, shaping, slotting,   broaching, gear cutting, gear grinding or gear   finishing, sawing, cutting-off and other machine-   tools working by removing metal or cermets, not elsewhere specified or included
Machine-tools (including presses) for working   metal by forging, hammering or die-stamping;   machine-tools (including presses) for working   metal by bending, folding, straightening,   flattening, shearing, punching or notching;   presses for working metal or metal carbides, not specified above
Other machine-tools for working metal, or   cermets, without removing material
Machine-tools for working stone, ceramics,   concrete, asbestos-cement or like mineral   materials or for cold working glass
Machine-tools (including machines for nailing,   stapling, glueing or otherwise assembling) for   working wood, cork, bone, hard rubber, hard   plastics or similar hard materials
Parts and accessories suitable for use solely   or principally with the machines of headings 8456   to 8465 including work or tool holders,   self-opening dieheads, dividing heads and other   special attachments for the machines; tool holders   for any type of tool, for working in the hand
Tools for working in the hand, pneumatic,   hydraulic or with self- contained electric or   non-electric motor
Machinery and apparatus for soldering,   brazing or welding, whether or not capable of   cutting, other than those of heading 8512.5;   gas-operated surface tempering machines and   appliances
Calculating machines and pocket-size data   recording, reproducing and displaying machines   with calculating functions; accounting machines,   postage-franking machines, ticket-issuing machines and similar machines, incorporating   a calculating device; cash registers
Automatic data processing machines and units   thereof; magnetic or optical readers, machines for   transcribing data onto data media in coded form   and machines for processing such data, not elsewhere specified or included
Perforating or stapling machines (staplers),   pencil sharpening machines
Parts and accessories (other than covers,   carrying cases and the like) suitable for use   solely or principally with machines of headings   8470 to 8472
Machinery for sorting, screening, separating,   washing, crushing, grinding, mixing or kneading   earth, stone, ores or other mineral substances, in   sol-     id (including powder or paste) form; machinery for agglomerating, shaping or   moulding solid mineral fuels, ceramic paste,   unhardened cements, plastering materials or other   mineral products in powder or paste form; machines   for forming foundry moulds of sand
Machines for assembling electric or electronic   lamps, tubes or valves or flashbulbs, in glass   envelopes; machines for manufacturing or hot   working glass or glassware
Machinery for working rubber or plastics or   for the manufacture of products from these   materials, not specified or included elsewhere in   this Chapter
Machines and mechanical appliances having   individual functions, not specified or included   elsewhere in this Chapter
[other than Passenger boarding bridges of a   kind used in airports (8479 71 00) and other (8479   79 00)]
Description of Goods
     Moulding boxes for metal foundry; mould bases; moulding patterns;
     moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
Taps, cocks, valves and similar appliances   for pipes, boiler shells, tanks, vats or the like,   including pressure-reducing valves and   thermostatically controlled valves
Ball bearing, Roller Bearings
Machines and apparatus of a kind used solely   or principally for the manufacture of   semiconductor boules or wafers, semiconductor   devices, electronic integrated circuits or flat   panel displays; machines and apparatus specified   in Note 9 (C) to this Chapter; parts and accessories
Machinery parts, not containing electrical   connectors, insulators, coils, contacts or other   electrical features not specified or included   elsewhere in this chapter
Electric motors and generators (excluding   generating sets)
Electric generating sets and rotary converters
Parts suitable for use solely or principally   with the machines of heading 8501 or 8502
Transformers Industrial Electronics; Electrical   Transformer; Static Convertors (UPS)
Electro-magnets;   permanent magnets
     and articles intended to become per-
     manent magnets after magnetisation;
     electro-magnetic or permanent magnet
     chucks, clamps and similar holding
     devices; electro-magnetic couplings,
     clutches and brakes; electro-magnetic
     lifting heads
Industrial   or laboratory electric furnaces
     and ovens (including those functioning
     by induction or dielectric loss); other in-
     dustrial or laboratory equipment for the
     heat treatment of materials by induction
     or dielectric loss
Electric   (including electrically heated
     gas), laser or other light or photo beam,
     ultrasonic, electron beam, magnetic
     pulse or plasma arc soldering, brazing
     or welding machines and apparatus,
     whether or not capable of cutting;
     electric machines and apparatus for hot
     spraying of metals or cermets
Telephone   sets; other apparatus for the
     transmission or reception of voice, im-
     ages or other data, including apparatus
     for communication in a wired or wireless
     network (such as a local or wide area
     network), other than transmission or
     reception apparatus of heading 8443,
     8525, 8527 or 8528
Microphones   and stands therefor; loudspeakers, whether or not mounted   in their enclosures [other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not   combined with a microphone, and sets consisting of   a microphone and one or more loudspeakers;
Video recording or reproducing apparatus,   whether or not incorporating a video tuner
Discs, tapes, solid-state non-volatile storage   devices, “smart cards” and other media   for the recording of sound or of other phenomena,   whether or not recorded, including matrices   and
     masters for the production of discs, but excluding products of Chapter 37
Closed-circuit television (CCTV)
Computer monitors not exceeding 17 inches,   Set top Box for Television (TV)
Electrical capacitors, fixed, variable or adjustable   (pre-set)
Electrical resistors (including rheostats and   potentiometers), other than heating resistors
Printed Circuits
Electrical apparatus for switching or protecting   electrical circuits, or for making connections to   or in electrical circuits (for example, switches,   fuses, lightning arresters, voltage limiters,   surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts
Parts suitable for use solely or principally   with the apparatus of heading 8535, 8536 or 8537
Electrical Filaments or discharge lamps
Thermionic, cold cathode or photo-cathode   valves and tubes (for example, vacuum or vapour or   gas filled valves and tubes, mercury arc   rectifying valves and tubes, cathode-ray tubes,   television camera tubes)
Diodes, transistors and similar semi-conductor   devices; photosensitive semi-conductor devices;   light-emitting diodes (LED); mounted piezo-   electric crystals
Electronic integrated circuits
Electrical machines and apparatus, having   individual functions, not specified or included   elsewhere in this Chapter
Winding Wires; Coaxial cables; Optical Fiber
Carbon electrodes
Electrical insulators of any material
Waste and scrap of primary cells, primary   batteries and electric accumulators; spent primary   cells, spent primary batteries and spent electric   accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere   in this Chapter
Containers (including containers for the transport   of fluids) specially designed and equipped for   carriage by one or more modes of transport   [including refrigerated containers]
Cars for physically handicapped persons,   subject to the following conditions:
     a)an officer not   below the rank of Deputy Secretary to the   Government of India in the Department of Heavy Industries certifies that the said goods   are capable of being used by the physically   handicapped persons; and
     b)the buyer of the   car gives an affidavit that he shall not dispose   of the car for a period of five years after its purchase.
Refrigerated motor vehicles
Following parts of tractors namely:
     a.Rear Tractor wheel   rim,
     b.tractor centre   housing,
     c.tractor housing   transmission,
     d.tractor support   front axle
Baby carriages and parts thereof
Balloons and dirigibles, gliders and other   non-powered aircraft
Description of Goods
     Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and   parts thereof
Aircraft launching gear, deck arrestor or similar   gear; ground flying trainers and parts thereof
Vessels and other floating structures for breaking   up
Optical fibres and optical fibre bundles; optical   fibre cables other than those
     of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of   glass not optically worked
Lenses, prisms, mirrors and other optical   elements, of any material, mounted, being parts of   or fittings for instruments or apparatus, other   than such elements of glass not optically worked   [other than intraocular lens]
Frames and mountings for spectacles, goggles   or the like, and parts thereof
Spectacles [other than corrective]; goggles   and the like, corrective, protective or other
Balances of a sensitivity of 5 cg or better,   with or without weights [other than electric or   electronic balances]
Instruments for measuring length, for use in   the hand (for example, measuring rods and tapes,   micrometers, callipers), not specified or included   elsewhere in the chapter
Machines and appliances for testing the   hardness, strength, compressibility,
     elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
Hydrometers and similar floating instruments,   thermometers, pyrometers, barometers, hygrometers   and psychrometers, recording or not, and any combination of these instruments
Instruments and apparatus for measuring or   checking the flow, level, pressure or other   variables of liquids or gases
(for example, flow meters, level gauges, manometers,   heat meters), excluding instruments and apparatus   of heading
9014, 9015, 9028 or 9032
Instruments and apparatus for physical or   chemical analysis (for example, polarimeters,   refractometers, spectrometers, gas or smoke   analysis apparatus); instruments and apparatus for   measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound
     or light (including exposure meters); microtomes
Gas, liquid or electricity supply or production   meters, including calibrating meters therefor
Revolution counters, production counters,   taximeters, mileometers, pedometers and the like;   speed indicators and tachometers, other than those   of heading 9014 or 9015; stroboscopes
Oscilloscopes, spectrum analysers and other   instruments and apparatus for measuring or   checking electrical
     quantities, excluding meters of heading 90.28; instruments and apparatus for measuring   or detecting alpha, beta, gamma, X-ray, cosmic or   other ionising radiations
Measuring or checking instruments, appliances   and machines, not specified or included elsewhere   in this Chapter; profile projectors
Automatic regulating or controlling instruments   and apparatus
Parts and accessories (not specified or included   elsewhere in this Chapter) for machines,   appliances, instruments or apparatus of Chapter 90
Clocks with watch movements, excluding   clocks of heading 9104
Other clocks
Clock movements, complete and assembled
Other clock parts
Complete clock movements, unassembled or   partly assembled (movement sets); incomplete clock   movements, assembled; rough clock movements
Clock cases, and parts thereof
Military weapons other than revolvers, pistols
Other firearms and similar devices which   operate by the firing of an explosive charge (for   example, sporting shotguns and rifles, muzzle-   loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)
Other arms (for example, spring, air or gas   guns and pistols, truncheons), excluding those of   heading 9307
Parts and accessories of articles of headings   9301 to 9304
Bombs, grenades, torpedoes, mines, missiles,   and similar munitions of war and parts thereof;   cartridges and other ammunition and projectiles   and parts thereof, including shot and cartridge wads
Swords, cut lasses, bayonets, lances and   similar arms and parts thereof and scabbards and   sheaths therefor
Medical, surgical, dental or veterinary furniture   (for example, operating tables, examination   tables, hospital beds with mechanical fittings,   dentists’ chairs); barbers’ chairs and similar   chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing   articles
Bamboo furniture
Coir mattresses, cotton pillows, mattress   and quilts
Prefabricated buildings
Electronic Toys like tricycles, scooters, pedal   cars etc. (including parts and accessories   thereof)
Swimming pools and padding pools
Buttons, of plastics not covered with the textile   material, of base metals, buttons of coconut   shell, button blanks
Brushes (including brushes constituting parts   of machines, appliances or vehicles), hand   operated mechanical floor sweepers, not motorised,   mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and   brushes, consisting of twigs or other vegetable   materials bound together, with or without handles]
Hand sieves and hand riddles
Travel sets for personal toilet, sewing or shoe   or clothes cleaning
Slide fasteners and parts thereof
Fountain pens, stylograph pens and other   pens
Boards, with writing or drawing surface, whether   or not framed
Typewriter or similar ribbons, inked or otherwise   prepared for giving impressions, whether or not on   spools or in cartridges; ink-pads, whether or not inked, with or without boxes
Monopods, bipods, tripods and similar articles
All   items of machinery including prime
     movers, instruments, apparatus and ap-
     pliances, control gear and transmission
     equipment, auxiliary equipment (includ-
     ing those required for research and
     development purposes, testing and
     quality control), as well as all compo-
     nents (whether finished or not) or raw
     materials for the manufacture of the
     aforesaid items and their components,
     required for the initial setting up of a unit,
     or the substantial expansion of an exist-
     ing unit, of a specified:
     (1)industrial plant,
     (2)irrigation project,
     (3)power project,
     (4)mining project,
     (5)project for the exploration for oil or
     other minerals, and
     (6)such other projects as the Central
     Government may, having regard to
     the economic development of the
     country notify in the Official Gazette
     in this behalf;
     and spare parts, other raw materials
     (including semi-finished materials of con-
     sumable stores) not exceeding 10% of
     the value of the goods specified above,
     provided that such spare parts, raw ma-
     terials or consumable stores are essen-
     tial for the maintenance of the plant or
     project mentioned in (1) to (6) above.
Laboratory   chemicals
Any   Chapter
     Goods which are not specified in
     Schedule II, III, IV, V or VII
Chewing gum / bubble gum and white chocolate,   not containing cocoa
Cocoa butter, fat and oil
Cocoa powder, not containing added sugar or   sweetening matter
Chocolates and other food preparations containing   cocoa
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]
Waffles and wafers coated with chocolate or   containing chocolate
Extracts, essences and concentrates of   coffee, and preparations with a basis of these   extracts, essences or concentrates or with a basis   of coffee
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, Custard powder
Pan masala
Other non-alcoholic beverages
All goods [including aerated waters], containing   added sugar or other sweetening matter or   flavoured
Unmanufactured tobacco; tobacco refuse   [other than tobacco leaves]
Cigars, cheroots, cigarillos and cigarettes,   of tobacco or of tobacco substitutes
Other manufactured tobacco and manufactured   tobacco substitutes; “homogenised” or   “reconstituted” tobacco; tobacco extracts and   essences [including biris]
Marble and travertine, other than blocks
Extracts, essences and concentrates of   coffee, and preparations with a basis of these   extracts, essences or concentrates or with a basis   of coffee
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, Custard powder
Pan masala
Other non-alcoholic beverages
All goods [including aerated waters], containing   added sugar or other sweetening matter or   flavoured
Unmanufactured tobacco; tobacco refuse   [other than tobacco leaves]
Cigars, cheroots, cigarillos and cigarettes,   of tobacco or of tobacco substitutes
Other manufactured tobacco and manufactured   tobacco substitutes; “homogenised” or   “reconstituted” tobacco; tobacco extracts and   essences [including biris]
Marble and travertine, other than blocks
Granite, other than blocks
Portland cement, aluminous cement, slag   cement, super sulphate cement and similar   hydraulic cements, whether or not coloured or in   the form of clinkers
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
Paints and varnishes (including enamels and   lacquers) based on synthetic polymers or   chemically modified natural polymers, dispersed or   dissolved in an aqueous medium
Other paints and varnishes (including enamels,   lacquers and distempers); prepared water pigments   of a kind used for finishing leather
Artists’, students’ or signboard painters’ colours,   modifying tints, amusement colours and the like,   in tablets, tubes, jars, bottles, pans or in   similar forms or packings
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
Perfumes and toilet waters
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]
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]
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)]
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
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 nonwo-
     vens, impregnated, coated or covered
     with soap or detergent
Organic   surface-active agents (other
     than soap); surface-active preparations,
     washing preparations (including auxilia-
     ry washing preparations) and cleaning
     preparations, whether or not contain-
     ing soap, other than those of heading 
Lubricating   preparations (including cut-
     ting-oil preparations, bolt or nut release
     preparations, anti-rust or anti-corro-
     sion 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 ob-
     tained from bituminous minerals
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
Modelling   pastes, including those put up for children’s amusement
Prepared explosives, other than propellant   powders; such as Industrial explosives
Fireworks, signalling flares, rain rockets,   fog signals and other pyrotechnic articles
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
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
Preparations and charges for fire-extinguishers;   charged fire-extinguishing grenades
Organic composite solvents and thinners, not   elsewhere specified or included; prepared paint or   varnish removers
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
Anti-freezing preparations and prepared de-icing   fluids
Floor coverings of plastics, whether or not   self-adhesive, in rolls or in form of tiles; wall   or ceiling coverings of plastics
Baths, shower baths, sinks, wash basins,   bidets, lavatory pans, seats and covers, flushing   cisterns and similar sanitary ware of plastics
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 plastic   tarpaulins]
New pneumatic tyres, of rubber [other than   of a kind used on/in bicycles, cycle-rickshaws and   three wheeled powered cycle rickshaws; and Rear   Tractor tyres]
Retreaded or used tyres and flaps
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]
Other articles of vulcanised rubber other than   hard rubber (other than erasers)
Hard rubber (for example ebonite) in all   forms, including waste and scrap; articles of hard   rubber
Saddlery and harness for any animal (including   traces, leads, knee pads, muzzles, saddle cloths,   saddle bags, dog coats and the like), of any   material
Trunks,   suit-cases, vanity-cases, ex-
     ecutive-cases, brief-cases, school
     satchels, spectacle cases, binocular
     cases, camera cases, musical instru-
     ment 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 mate-
     rials, of vulcanised fibre or of paper-
     board, 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]
Articles   of apparel and clothing ac-
     cessories, of leather or of composition
Other   articles of leather or of composi-
     tion leather
Articles   of gut (other than silk-worm
     gut), of goldbeater’s skin, of bladders or
     of tendons
Articles   of apparel, clothing accessories
     and other articles of furskin
Description   of Goods
     Articles of artificial fur
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
Fibre board of wood or other ligneous materials,   whether or not bonded with resins or other organic   substances, other than specified boards
Plywood, veneered panels and similar laminated   wood
Densified wood, in blocks, plates, strips, or   profile shapes
Wooden frames for paintings, photographs,   mirrors or similar objects
Builders’ joinery and carpentry of wood, including   cellular wood panels, assembled flooring panels,   shingles and shakes
Wood paving blocks, articles of densified   wood not elsewhere included or specified, Parts of   domestic decorative articles used as tableware and   kitchenware
Wall paper and similar wall coverings; window   transparencies of paper
Artificial flowers, foliage and fruit and parts   thereof; articles made of artificial flowers,   foliage or fruit
Wool or other animal hair or other textile materials,   prepared for use in making wigs or the like
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
Setts, curbstones and flagstones, of natural   stone (except slate)
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 Other calcareous stone
Worked slate and articles of slate or of agglomerated   slate
Articles of asphalt or of similar material
(for example, petroleum itumen or coal tar   pitch)
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
Articles of plaster or of compositions based   on plaster; such as Boards, sheets, panels, tiles   and similar articles, not ornamented
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
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
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
Worked mica and articles of mica, including   agglomerated or reconstituted mica, whether or not   on a support of paper, paperboard or other   materials
Articles of stone or of other mineral substances   (including carbon fibres, articles of carbon   fibres and articles of peat), not elsewhere   specified or included
Blocks, tiles and other ceramic goods of   siliceous fossil meals (for example, kieselguhr,   tripolite or diatomite) or of similar siliceous   earths
Ceramic flooring blocks, support or filler tiles   and the like
Chimney-pots, cowls, chimney liners, architectural   ornaments and other ceramic constructional goods
Ceramic pipes, conduits, guttering and pipe   fittings
Ceramic flags and paving, hearth or wall   tiles; ceramic mosaic cubes and the like, whether   or not on a backing; finishing ceramics
Ceramic wares for laboratory, chemical or   other technical uses; ceramic troughs, tubs and   similar receptacles of a kind used in agriculture;   ceramic pots, jars and similar articles of a kind   used for the conveyance or packing of goods
Ceramic sinks, wash basins, wash basin   pedestals, baths, bidets, water closet pans,   flushing cisterns, urinals and similar sanitary   fixtures
Statuettes and other ornamental ceramic   articles
Other ceramic articles
Cast glass and rolled glass, in sheets or   profiles, whether or not having an absorbent,   reflecting or non-reflecting layer, but not   otherwise worked
Drawn glass and blown glass, in sheets, whether   or not having an absorbent, reflecting or   non-reflecting layer, but not otherwise worked
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
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
Safety glass, consisting of toughened (tempered)   or laminated glass
Multiple-walled insulating units of glass
Glass mirrors, whether or not framed, including   rear-view mirrors
Glass envelopes (including bulbs and tubes),   open, and glass parts thereof, without fittings,   for electric lamps, cathode-ray tubes or the like
Signalling glassware and optical elements of   glass (other than those of heading 7015), not   optically worked
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
Doors, windows and their frames and thresholds   for doors
All goods other than utensils i.e. sanitary   ware and parts thereof
Razors and razor blades (including razor   blade blanks in strips)
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]
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
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
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
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
Sign-plates, name-plates, address-plates and   similar plates, numbers, letters and other   symbols, of base metal, excluding those of heading   9405
Spark-ignition reciprocating or rotary internal   combustion piston engine
Compression-ignition internal combustion   piston engines (diesel or semi-diesel engines)
Parts suitable for use solely or principally   with the engines of heading 8407 or
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], concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff   item 8413 11 10]
Air or   vacuum pumps, air or other gas
     compressors and fans; ventilating or
     recycling hoods incorporating a fan,
     whether or not fitted with filters
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
Refrigerators,   freezers and other refrig-
     erating or freezing equipment, electric
     or other; heat pumps other than air con-
     ditioning machines of heading 8415
Storage   water heaters, non-electric
     [8419 19] (other than solar water heater
     and system), Pressure vessels, reac-
     tors, 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 speci-
     fied 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 devic-
     es , apparatus for chemical or physical
     vapour deposition on semiconductor
     wafers; apparatus for chemical vapour
     deposition on LCD substratus [8419 89
     70]; parts [8419 90]
Dish   washing machines, household [8422 11 00] and other [8422   19 00]
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
Fire extinguishers
Fork-lift trucks; other works trucks fitted with   lifting or handling equipment
Other lifting, handling, loading or unloading   machinery (for example, lifts, escalators,   conveyors, teleferics)
Self-propelled bulldozers, angledozers, graders,   levellers, scrapers, mechanical shovels,   excavators, shovel loaders, tamping machines and   road rollers
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
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
Household or laundry-type washing machines,   including machines which both wash and dry
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]
Automatic goods-vending machines (for example,   postage stamps, cigarette, food or beverage   machines), including money changing machines
Machinery for preparing or making up tobacco,   not specified or included elsewhere in this   chapter
Passenger boarding bridges of a kind used in airports [8479 71   00] and other [8479 79 00]
Transmission shafts (including cam shafts and crank shafts) and   cranks; bearing housings and plain shaft bearings; gears and gearing; ball or   roller screws; gear boxes and other speed changers, including torque   converters; flywheels and pulleys, including pulley blocks; clutches and   shaft couplings (including universal joints)
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
Static converters (for example, rectifiers)   and inductors [other than Transformers Industrial   Electronics; Electrical Transformer; Static   Convertors (UPS)]
Primary cells and primary batteries
Electric accumulators, including separators   therefor, whether or not rectangular (including   square)
Vacuum cleaners
Electro-mechanical domestic appliances, with   self-contained electric motor, other than vacuum   cleaners of heading 8508
Shavers, hair clippers and hair-removing   appliances, with self-contained electric motor
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
Electrical lighting or signalling equipment   (excluding articles of heading
8539), windscreen wipers, defrosters and   demisters, of a kind used for cycles or motor   vehicles
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
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
ISDN System [8517 69 10], ISDN Terminal   Adaptor [8517 69 20], X 25 Pads
[8517 69 40]
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]
Sound recording or reproducing apparatus
Parts and accessories suitable for use solely   or principally with the apparatus of headings 8519   or 8521
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]
Radar apparatus, radio navigational aid   apparatus and radio remote control apparatus
Reception apparatus for radio-broadcasting,   whether or not combined, in the same housing, with   sound recording or reproducing apparatus or a   clock
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 [other   than computer monitors not exceeding 17 inches]
Parts suitable for use solely or principally   with the apparatus of headings 8525 to 8528
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)
Electric sound or visual signalling apparatus   (for example, bells, sirens, indicator panels,   burglar or fire alarms), other than those of   heading 8512 or 8530
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
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
Sealed beam lamp units and ultra-violet or   infra-red lamps; arc lamps [other than
Electric filament or discharge lamps and
LED lamps]
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]
Brushes [8545 20 00] and goods under
8545 (including arc lamp carbon and battery   carbon)
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
Motor vehicles for the transport of ten or more   persons, including the driver
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]
Motor vehicles for the transport of goods   [other than Refrigerated motor vehicles]
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)
Chassis fitted with engines, for the motor   vehicles of headings 8701 to 8705
Bodies (including cabs), for the motor vehicles   of headings 8701 to 8705
Description of Goods
     Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]
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
Tanks and other armoured fighting vehicles,   motorised, whether or not fitted with weapons, and   parts of such vehicles
Motorcycles (including mopeds) and cycles   fitted with an auxiliary motor, with or without   side-cars; side-cars
Parts and accessories of vehicles of headings   8711 and 8713
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]
Aircrafts for personal use
Yachts and other vessels for pleasure or sports;   rowing boats and canoes
Description of Goods
     Binoculars, monoculars, other optical telescopes, and mountings therefor; other   astronomical instruments and mountings therefor,   but not including instruments for radio-astronomy
Photographic (other than cinematographic)   cameras; photographic flashlight apparatus and   flashbulbs other than discharge lamps of heading 8539
Cinematographic cameras and projectors,   whether or not incorporating sound recording or   reproducing apparatus
Image projectors, other than cinematographic;   photographic (other than cinematographic)   enlargers and reducers
Apparatus and equipment for photographic   (including cinematographic) laboratories, not   specified or included elsewhere in this Chapter;   negatoscopes; projection screens
Compound optical microscopes, including   those for photomicrography cinephotomicrography or   microprojection
Microscopes other than optical microscopes;   diffraction apparatus
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
Description of Goods
     Direction finding compasses; other navigational instruments and appliances
Surveying (including photogrammetrical surveying),   hydrographic, oceanographic, hydrological,   meteorological or geophysical instruments and   appliances, excluding compasses; rangefinders
Electric or electronic balances of a sensitivity   of 5 cg or better, with or without weights
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
Instruments, apparatus and models, designed   for demonstrational purposes (for example, in   education or exhibitions), unsuitable for other   uses
Wrist-watches, pocket-watches and other   watches, including stop- watches, with case of   precious metal or of metal clad with precious   metal
Wrist-watches, pocket-watches and other   watches, including stop watches, other than those   of heading 9101
Instrument panel clocks and clocks of a similar   type for vehicles, aircraft, spacecraft or vessels
Description of Goods
     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)
Time switches with clock or watch movement   or with synchronous motor
Watch movements, complete and assembled
Complete watch movements, unassembled or   partly assembled (movement sets); incomplete watch   movements, assembled; rough
Watch cases and parts thereof
Cases for other than clocks, and parts thereof
Watch straps, watch bands and watch bracelets,   and parts thereof
Other watch parts
Pianos, including automatic pianos; harpsi-chords   and other keyboard stringed instruments
Other string musical instruments (for example,   guitars, violins, harps)
Wind musical instruments (for example,   keyboard pipe organs, accordions, clarinets,   trumpets, bagpipes), other than fairground organs   and mechanical street organs
Percussion musical instruments (for example,   drums, xylophones, cymbols, castanets, maracas)
Musical instruments, the sound of which is   produced, or must be amplified, electrically (for   example, organs, guitars, accordions)
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 signaling instruments
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
Revolvers and pistols, other than those of   heading 9303 or 9304
Seats (other than those of heading
9402), whether or not convertible into beds,   and parts thereof
Other furniture [other than bamboo furniture]   and parts thereof
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
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
Video games consoles and Machines
Festive, carnival or other entertainment articles,   including conjuring tricks and novelty jokes
Articles and equipment for general physical   exercise, gymnastics, athletics
Roundabouts, swings, shooting galleries and   other fairground amusements;
[other than travelling circuses and travelling   menageries]
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)
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
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
Cigarette lighters and other lighters, whether   or not mechanical or electrical, and parts thereof   other than flints and wicks
Smoking pipes (including pipe bowls) and   cigar or cigarette holders, and parts thereof
Scent sprays and similar toilet sprays, and   mounts and heads therefor; powder-puffs and pads   for the application of cosmetics or toilet   preparations
Vacuum flasks and other vacuum vessels,   complete with cases; parts thereof other than   glass inners
Tailors’ dummies and other lay figures; automata   and other animated displays, used for shop window   dressing
All dutiable articles intended for personal   use
Lottery   authorized by State
     Explanation 1.- For the purposes of this
     entry, value of supply of lottery under
     sub-section (5) of section 15 of the Cen-
     tral Goods and Services Tax Act, 2017
     read with section 20 of the Integrated
     Goods and Services Tax Act, 2017 (13
     of 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.
     Note: GST Rate = CGST Rate + SGST Rate.

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