(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
GOVERNMENT OF KARNATAKA
No. FD 02 CSL 2025 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, Dated:19/09/2025
NOTIFICATION (09/2025)
In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of
section 15 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017),and in
supersession of the Government of Karnataka Notification (01/2017) No. FD 48 CSL 2017, dated the
29th June, 2017, published in the Karnataka Gazette, Extraordinary, Part IVA, No.591, dated the
29th June, 2017, except as respects things done or omitted to be done before such supersession, the
Government of Karnataka, on the recommendations of the Council, hereby notifies the rate of State
tax of-
(i)
2.5 per cent. in respect of goods specified in Schedule I;
(ii)
9 per cent. in respect of goods specified in Schedule II;
(iii)
20 per cent. in respect of goods specified in Schedule III;
(iv)
1.5 per cent. in respect of goods specified in Schedule IV;
(v)
0.125 per cent. in respect of goods specified in Schedule V;
(vi)
0.75 per cent. in respect of goods specified in Schedule VI, and
(vii)
14 per cent. in respect of goods specified in Schedule VII,
appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on
intra-State supplies of goods, the description of which is specified in the corresponding entry in
column (3) of the said Schedules, falling under the tariff item, sub-heading, heading or Chapter, as
the case may be, as specified in the corresponding entry in column (2) of the said Schedules.
Schedule I – 2.5%
S. No.
Chapter/Heading/Sub-
heading/Tariff item
Description of goods
(1)
(2)
(3)
1.
0101 21 00, 0101 29
Live horses
¨sÁUÀ – 4J
Part – IVA
19
2025
ಪ
28
1947)
BENGALURU, FRIDAY, 19 SEPTEMBER, 2025 BHADRAPADA 28, SHAKAVARSHA 1947)
. 602
No. 602
2
2.
0202, 0203, 0204,
0205, 0206, 0207,
0208, 0209, 0210
All goods, other than fresh or chilled, pre-packaged
and labelled
3.
0303, 0304, 0305,
0306, 0307, 0308, 0309
All goods, other than fresh or chilled, pre-packaged
and labelled
4.
0402
Milk and cream, concentrated or containing added
sugar
or
other sweetening
matter,
including
condensed milk
5.
0403
Yoghurt; Cream, kephir and other fermented or
acidified milk and cream, whether or not concentrated
or containing added sugar or other sweetening matter
or flavored or containing added fruit, nuts or cocoa;
Pre-packaged and labelled Curd, Lassi and Butter
milk
6.
0404
Whey, whether or not concentrated or containing
added sugar or other sweetening matter; products
consisting of natural milk constituents, whether or not
containing added sugar or other sweetening matter,
not elsewhere specified or included
7.
0405
Butter and other fats and oils derived from milk,
including ghee; dairy spreads
8.
0406
Cheese, other than chena or paneer
9.
0408
Birds' eggs, not in shell, and egg yolks, fresh, dried,
cooked by steaming or by boiling in water, moulded,
frozen or otherwise preserved, whether or not
containing added sugar or other sweetening matter.
10.
0409
Natural honey, pre-packaged and labelled
11.
0410
Insects and other edible products of animal origin, not
elsewhere specified or included
12.
0502
Pigs', hogs' or boars' bristles and hair; badger hair and
other brush making hair; waste of such bristles or hair.
13.
0504
All goods, other than fresh or chilled, pre-packaged
and labelled
14.
0505
Skins and other parts of birds, with their feathers or
down, feathers and parts of feathers (whether or not
with trimmed edges) and down, not further worked
than cleaned, disinfected or treated for preservation;
powder and waste of feathers or parts of feathers
15.
0507 (Except 050790)
Ivory, tortoise-shell, whalebone and whalebone hair,
horns, unworked or simply prepared but not cut to
shape; powder and waste of these products.
16.
0508
Coral and similar materials, unworked or simply
prepared but not otherwise worked; shells of
molluscs, crustaceans or echinoderms and cuttle-
3
bone, unworked or simply prepared but not cut to
shape, powder and waste thereof.
17.
0510
Ambergris, castoreum, civet and musk; cantharides;
bile, whether or not dried; glands and other animal
products used in the preparation of pharmaceutical
products,
fresh, chilled,
frozen or otherwise
provisionally preserved.
18.
0511
Animal products not elsewhere specified or included;
dead animals of Chapter 1 or 3, unfit for human
consumption, other than semen including frozen
semen.
19.
07
Herb, bark, dry plant, dry root, commonly known as
jaribooti and dry flower
20.
0713
Dried leguminous vegetables, shelled, whether or not
skinned or split pre-packaged and labelled; Guar gum
refined split
21.
0714
Manioc, arrowroot, salep, Jerusalem artichokes, sweet
potatoes and similar roots and tubers with high starch
or inulin content, frozen, whether or not sliced or in
the form of pellets, pre-packaged and labelled
22.
0801
Cashew nuts, whether or not shelled or peeled,
desiccated coconuts; Brazil nuts, dried, whether or not
Shelled or Peeled
23.
0802
Dried areca nuts, whether or not shelled or peeled;
Other nuts, dried, whether or not shelled or peeled,
such as Almonds, Hazelnuts or filberts (Corylus spp.),
Chestnuts (Castanea spp.), Pistachios, Macadamia
nuts, Kola nuts (Cola spp.), Pine nuts, chestnuts
(singhada), Walnuts, whether or not shelled
24.
0802, 0813
Chestnuts (singhada), dried whether or not shelled or
peeled
25.
08
Dried makhana, whether or not shelled or peeled pre-
packaged and labelled
26.
0804
Dates (soft or hard), figs, pineapples, avocados,
guavas, mangoes and mangosteens, dried
27.
0805
Citrus fruit, such as Oranges, Mandarins (including
tangerines and satsumas); clementines, wilkings and
similar citrus hybrids, Grapefruit, including pomelos,
Lemons (Citrus limon, Citrus limonum) and limes
(Citrus aurantifolia, Citrus latifolia), dried
28.
0806
Grapes, dried, and raisins
29.
0811
Fruit and nuts, uncooked or cooked by steaming or
boiling in water, frozen, whether or not containing
added sugar or other sweetening matter
4
30.
0812
Fruit and nuts, provisionally preserved (for example,
by sulphur dioxide gas, in brine, in sulphur water or in
other preservative solutions), but unsuitable in that
state for immediate consumption
31.
0813
Fruit, dried, other than that of headings 0801 to 0806;
mixtures of nuts or dried fruits of Chapter 8 [other
than dried tamarind]
32.
0814
Peel of citrus fruit or melons (including watermelons),
frozen, dried or provisionally preserved in brine, in
sulphur water or in other preservative solutions
33.
0901
Coffee roasted, whether or not decaffeinated; coffee
husks and skins; coffee substitutes containing coffee
in any proportion [other than coffee beans not roasted]
34.
0902
Tea, whether or not flavoured [other than unprocessed
green leaves of tea]
35.
0903
Maté
36.
0904
Pepper of the genus Piper; dried or crushed or ground
fruits of the genus Capsicum or of the genus Pimenta
37.
0905
Vanilla
38.
0906
Cinnamon and cinnamon-tree flowers
39.
0907
Cloves (whole fruit, cloves and stems)
40.
0908
Nutmeg, mace and cardamoms
41.
0909
Seeds of anise, badian, fennel, coriander, cumin or
caraway; juniper berries [other than of seed quality]
42.
0910 [other than 0910
11 10, 0910 30 10]
Ginger other than fresh ginger, saffron, turmeric
(curcuma) other than fresh turmeric, thyme, bay
leaves, curry and other spices
43.
1001
Wheat and meslin, pre-packaged and labelled
44.
1002
Rye, pre-packaged and labelled
45.
1003
Barley, pre-packaged and labelled
46.
1004
Oats, pre-packaged and labelled
47.
1005
Maize (corn), pre-packaged and labelled
48.
1006
Rice, pre-packaged and labelled
49.
1007
Grain sorghum, pre-packaged and labelled
50.
1008
Buckwheat, millet and canary seed; other cereals such
as Jawar, Bajra, Ragi, pre-packaged and labelled
51.
1101
Wheat or meslin flour, pre-packaged and labelled
52.
1102
Cereal flours other than of wheat or meslin i.e. maize
(corn) flour, Rye flour, etc., pre-packaged and labelled
5
53.
1103
Cereal groats, meal and pellets, including suji and
dalia, pre-packaged and labelled
54.
1104
Cereal grains otherwise worked (for example, rolled,
flaked, pearled, sliced or kibbled), except rice of
heading 1006; germ of cereals, whole, rolled, flaked
or ground (other than hulled cereal grains)
55.
1105
Flour, meal, powder, flakes, granules and pellets of
potatoes, pre-packaged and labelled
56.
1106
Flour, meal and powder of the dried leguminous
vegetables of heading 0713 (pulses) [other than guar
meal (HS 1106 10 10) and guar gum refined split ( HS
0713)], of sago or of roots or tubers of heading 0714
or of the products of Chapter 8, pre-packaged and
labelled
57.
1107
Malt, whether or not roasted
58.
1108
Starches; inulin
59.
1109 00 00
Wheat gluten, whether or not dried
60.
12
All goods other than of seed quality
61.
1201
Soya beans, whether or not broken other than of seed
quality.
62.
1202
Ground-nuts, not roasted or otherwise cooked,
whether or not shelled or broken other than of seed
quality.
63.
1203
Copra
64.
1204
Linseed, whether or not broken other than of seed
quality.
65.
1205
Rape or colza seeds, whether or not broken other than
of seed quality.
66.
1206
Sunflower seeds, whether or not broken other than of
seed quality
67.
1207
Other oil seeds and oleaginous fruits (i.e. Palm nuts
and kernels, cotton seeds, Castor oil seeds, Sesamum
seeds,
Mustard
seeds,
Safflower
(Carthamus
tinctorius) seeds, Melon seeds, Poppy seeds, Ajams,
Mango kernel, Niger seed, Kokam) whether or not
broken, other than of seed quality
68.
1208
Flour and meals of oil seeds or oleaginous fruits, other
than those of mustard
69.
1209
Tamarind seeds meant for any use other than sowing
70.
1210 20 00
Hop cones, ground, powdered or in the form of
pellets; lupulin
71.
1211
Plants and parts of plants (including seeds and fruits),
of a kind used primarily in perfumery, in pharmacy or
6
for insecticidal, fungicidal or similar purpose, frozen
or dried, whether or not cut, crushed or powdered
72.
1212
Locust beans, seaweeds and other algae, sugar beet
and sugar cane, frozen or dried, whether or not
ground; fruit stones and kernels and other vegetable
products (including unroasted chicory roots of the
variety Cichorium intybus sativum) of a kind used
primarily for human consumption, not elsewhere
specified or included
73.
1301
Natural gums, resins, gum-resins and oleoresins (for
example, balsams) [other than lac and shellac];
Compounded asafoetida commonly known as heeng
74.
1302
Vegetable saps and extracts; pectic substances,
pectinates and pectates; agar-agar and other mucilages
and thickeners, whether or not modified, derived from
vegetable products including tamarind kernel powder
75.
1401
Vegetable materials of a kind used primarily for
plaiting (for example, bamboos, rattans, reeds, rushes,
osier, raffia, cleaned, bleached or dyed cereal straw,
and lime bark)
76.
1404 [other than 1404
90 40, 1404 90 60]
Vegetable products not elsewhere specified or
included such as, Cotton linters, Soap nuts, Hard
seeds, pips, hulls and nuts, of a kind used primarily for
carving, Rudraksha seeds, bidi wrapper leaves(tendu),
Indian katha [other than betel leaves, coconut shell
unworked]
77.
1404 or 3305
Mehendi paste in cones
78.
1501
Pig fats (including lard) and poultry fat, other than that
of heading 0209 or 1503
79.
1502
Fats of bovine animals, sheep or goats, other than
those of heading 1503
80.
1503
Lard stearin, lard oil, oleo stearin, oleo-oil and tallow
oil, not emulsified or mixed or otherwise prepared
81.
1504
Fats and oils and their fractions, of fish or marine
mammals, whether or not refined, but not chemically
modified
82.
1505
Wool grease and fatty substances derived therefrom
(including lanolin)
83.
1506
Other animal fats and oils and their fractions, whether
or not refined, but not chemically modified
84.
1507
Soya-bean oil and its fractions, whether or not refined,
but not chemically modified
85.
1508
Ground-nut oil and its fractions, whether or not
refined, but not chemically modified
7
86.
1509
Olive oil and its fractions, whether or not refined, but
not chemically modified
87.
1510
Other oils and their fractions, obtained solely from
olives, whether or not refined, but not chemically
modified, including blends of these oils or fractions
with oils or fractions of heading 1509
88.
1511
Palm oil and its fractions, whether or not refined, but
not chemically modified.
89.
1512
Sunflower-seed, safflower or cotton-seed oil and
fractions thereof, whether or not refined, but not
chemically modified
90.
1513
Coconut (copra), palm kernel or babassu oil and
fractions thereof, whether or not refined, but not
chemically modified
91.
1514
Rape, colza or mustard oil and fractions thereof,
whether or not refined, but not chemically modified
92.
1515
Other fixed vegetable or microbial fats and oils
(including jojoba oil) and their fractions, whether or
not refined, but not chemically modified
93.
1516
Vegetable fats and oils and their fractions, partly or
wholly hydrogenated, inter-esterified, re-esterified or
elaidinised, whether or not refined, but not further
prepared
94.
1516
Animal or microbial fats and animal or microbial
oils and their fractions, partly or wholly
hydrogenated,
inter-esterified,
re-esterified
or
elaidinised, whether or not refined, but not further
prepared
95.
1517
Margarine, linoxyn; Edible mixtures or preparations
of animal, vegetable or microbial fats or oils or of
fractions of different fats or oils of this Chapter, other
than edible fats or oils or their fractions of heading
1516
96.
1518
Animal, vegetable or microbial fats and oils 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, vegetable or microbial fats or oils or of
fractions of different fats or oils of this Chapter,
not elsewhere specified or included
97.
1520 00 00
Glycerol, crude; glycerol waters and glycerol lyes
98.
1521
Vegetable waxes (other than triglycerides), Beeswax,
other insect waxes and spermaceti, whether or not
refined or coloured
8
99.
1522
Degras, residues resulting from the treatment of fatty
substances or animal or vegetable waxes
100.
1601
Sausages and similar products, of meat, meat offal,
blood or insects; food preparations based on these
products
101.
1602
Other prepared or preserved meat, meat offal, blood
or insects
102.
1603
Extracts and juices of meat, fish or crustaceans,
molluscs or other aquatic invertebrates
103.
1604
Prepared or preserved fish; caviar and caviar
substitutes prepared from fish eggs
104.
1605
Crustaceans, molluscs and other aquatic invertebrates
prepared or preserved
105.
1701
Cane or beet sugar and chemically pure sucrose, in
solid form including refined sugar containing added
flavouring or colouring matter, sugar cubes [other
than jaggery of all types, khandsari sugar, rab]
106.
1701 or1702
Jaggery of all types including Cane Jaggery (gur),
Palmyra Jaggery, Khandsari Sugar, Rab, pre-
packaged and labelled
107.
1702 or 1704
Palmyra sugar, mishri, batasha, bura, sakar, khadi
sakar, harda, sakariya, gatta, kuliya, elaichidana,
lukumdana, chikkis like puffed rice chikki, peanut
chikki, sesame chikki, til chikki, til patti, til revdi,
sugar makhana, groundnut sweets, gajak, khaja,
khajuli, anarsa
108.
1702
Other sugars, including chemically pure lactose,
maltose, glucose and fructose, in solid form; sugar
syrups not containing added flavouring or colouring
matter; caramel
109.
1703
Molasses
110.
1704
Sugar confectionary (including white chocolate), not
containing cocoa, sugar boiled confectionary
111.
1801
Cocoa beans whole or broken, raw or roasted
112.
1802
Cocoa shells, husks, skins and other cocoa waste
113.
1803
Cocoa paste whether or not de-fatted
114.
1804
Cocoa butter, fat and oil
115.
1805
Cocoa powder, not containing added sugar or
sweetening matter
116.
1806
Chocolates and other food preparations containing
cocoa
9
117.
1901 20 00
Mixes and doughs for the preparation of bread, pastry
and other baker's wares
118.
1901
Food preparation of millet flour, in powder form,
containing at least 70% millets by weight, pre-
packaged and labelled; 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
119.
1902
Seviyan (vermicelli); 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
120.
1903
Tapioca and substitutes therefor prepared from starch,
in the form of flakes, grains, pearls, siftings or in
similar forms (sabudana)
121.
1904
Puffed rice, commonly known as Muri, flattened or
beaten rice, commonly known as chira, parched rice,
commonly known as khoi, parched paddy or rice
coated with sugar or gur, commonly known as
murki, pre-packaged and labelled
122.
1904
All goods i.e. Corn flakes, bulgar wheat, prepared
foods obtained from cereal flakes (other than puffed
rice, commonly known as muri, flattened or beaten
rice, commonly known as chira, parched rice,
commonly known as khoi, parched paddy or rice
coated with sugar or gur, commonly known as murki);
Fortified Rice Kernel (FRK)
123.
1905
Pastry, cakes, biscuits and other bakers’ wares,
whether or not containing cocoa; communion wafers,
empty cachets of a kind suitable for pharmaceutical
use, sealing wafers, rice paper and similar products;
Un-fried or un-cooked snack pellets, by whatever
name called, manufactured through process of
extrusion; Extruded or expanded products, savoury or
salted
124.
1905 40 00
Rusks, toasted bread and similar toasted products
125.
2001
Vegetables, fruit, nuts and other edible parts of plants,
prepared or preserved by vinegar or acetic acid
126.
2002
Tomatoes prepared or preserved otherwise than by
vinegar or acetic acid
10
127.
2003
Mushrooms and truffles, prepared or preserved
otherwise than by vinegar or acetic acid
128.
2004
Other vegetables prepared or preserved otherwise
than by vinegar or acetic acid, frozen, other than
products of heading 2006
129.
2005
Other vegetables prepared or preserved otherwise
than by vinegar or acetic acid, not frozen, other than
products of heading 2006
130.
2006
Vegetables, fruit, nuts, fruit-peel and other parts of
plants, preserved by sugar (drained, glacé or
crystallised)
131.
2007
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
132.
2008
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
133.
2009
Fruit or nut juices (including grape must) and
vegetable juices, unfermented and not containing
added spirit, whether or not containing added sugar
or other sweetening matter
134.
2009 89 90
Tender coconut water, pre-packaged and labelled
135.
2101 11, 2101 12 00
Extracts, essences and concentrates of coffee, and
preparations with a basis of these extracts, essences or
concentrates or with a basis of coffee
136.
2101 20
All goods i.e Extracts, essences and concentrates of
tea or mate, and preparations with a basis of these
extracts, essences or concentrates or with a basis of tea
or mate
137.
2101 30
Roasted chicory and other roasted coffee substitutes,
and extracts, essences and concentrates thereof
138.
2102
Yeasts (active and inactive); other single cell micro-
organisms, dead (but not including vaccines of
heading 3002); prepared baking powders
139.
2103
Sauces and preparations therefor, mixed condiments
and mixed seasonings; mustard flour and meal and
prepared mustard including Curry paste, mayonnaise
and salad dressings
140.
2104
Soups and broths and preparations therefor;
homogenised composite food preparations
11
141.
2105 00 00
Ice cream and other edible ice, whether or not
containing cocoa
142.
2106
Texturised vegetable proteins (soya bari), Bari made
of pulses including mungodi and batters; Roasted
Gram idli/dosa batter, chutney powder; Sweetmeats
143.
2106 90
Namkeens, bhujia, mixture, chabena and similar
edible preparations in ready for consumption form,
whether or not pre-packaged and labelled
144.
2106 90 91
Diabetic foods
145.
2106
(other than 21069020)
Food preparations not elsewhere specified or included
[other than pan masala]
146.
2201
Waters, including natural or artificial mineral waters
and aerated waters, not containing added sugar or
other sweetening matter nor flavoured
147.
2201 90 10
Ice and snow
148.
2202 99
Plant-based milk drinks, ready for direct
consumption as beverages
149.
2202 99 10
Soya milk drinks, whether or not sweetened or
flavoured
150.
2202 99 20
Fruit pulp or fruit juice based drinks [other than
Carbonated Beverages of Fruit Drink or Carbonated
Beverages with Fruit Juice]
151.
2202 99 30
Beverages containing milk
152.
2207
Ethyl alcohol supplied to Oil Marketing Companies or
Petroleum refineries for blending with motor spirit
(petrol)
153.
2301
Flours, meals and pellets, of meat or meat offal, of fish
or of crustaceans, molluscs or other aquatic
invertebrates, unfit for human consumption; greaves
154.
2302
Bran, sharps and other residues, whether or not in the
form of pellets, derived from the sifting, milling or
other working of cereals or of leguminous plants
[other than aquatic feed including shrimp feed and
prawn feed, poultry feed and cattle feed, including
grass, hay and straw, supplement and additives, husk
of pulses including chilka, concentrates including
chuni or churi, khanda, wheat bran, de-oiled cake]
155.
2302
Rice bran (other than de-oiled rice bran)
156.
2303
Residues of starch manufacture and similar residues,
beet-pulp, bagasse and other waste of sugar
manufacture, brewing or distilling dregs and waste,
whether or not in the form of pellets
12
157.
2304
Oil-cake and other solid residues, whether or not
ground or in the form of pellets, resulting from the
extraction of soyabean oil
158.
2305
Oil-cake and other solid residues, whether or not
ground or in the form of pellets, resulting from the
extraction of ground-nut oil
159.
2306
Oil-cake and other solid residues, whether or not
ground or in the form of pellets, resulting from the
extraction of vegetable or microbial fats or oils,
other than those of heading 2304 or 2305 other than
cottonseed oil cake and de-oiled rice bran
160.
2307
Wine lees; argol
161.
2309
Fish soluble paste
162.
2401
Tobacco leave
163.
2502
Unroasted iron pyrites
164.
2503
Sulphur of all kinds, other than sublimed sulphur,
precipitated sulphur and colloidal sulphur
165.
2504
Natural graphite
166.
2505
Natural sands of all kinds, whether or not coloured,
other than metal bearing sands of Chapter 26
167.
2506
Quartz (other than natural sands); quartzite, whether
or not roughly trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a rectangular
(including square) shape
168.
2507
Kaolin and other kaolinic clays, whether or not
calcined
169.
2508
Other clays (not including expanded clays of heading
6806), andalusite, kyanite and sillimanite, whether or
not calcined; mullite; chamotte or dinas earths
170.
2509
Chalk
171.
2510
Natural calcium phosphates, natural aluminium
calcium phosphates and phosphatic chalk
172.
2511
Natural barium sulphate (barytes); natural barium
carbonate (witherite), whether or not calcined, other
than barium oxide of heading 2816
173.
2512
Siliceous fossil meals (for example, kieselguhr,
tripolite and diatomite) and similar siliceous earths,
whether or not calcined, of an apparent specific
gravity of 1 or less
174.
2513
Pumice stone; emery; natural corundum, natural
garnet and other natural abrasives, whether or not
heat-treated
13
175.
2514
Slate, whether or not roughly trimmed or merely cut,
by sawing or otherwise, into blocks or slabs of a
rectangular (including square) shape
176.
2515 [Except 2515 12
20, 2515 12 90] or 6802
Ecaussine and other calcareous monumental or
building stone (other than marble and travertine),
alabaster, other than mirror polished stone which is
ready to use
177.
2515 11 00
Marble and travertine, crude or roughly trimmed
178.
2515 12 10
Marble and travertine blocks
179.
2516 [Except 2516 11
00, 25161200]
Porphyry, basalt, sandstone and other monumental or
building stone, whether or not roughly trimmed or
merely cut, by sawing or otherwise, into blocks or
slabs of a rectangular (including square) shape
180.
2516 11 00
Granite crude or roughly trimmed
181.
2516
Granite blocks
182.
2517
Pebbles, gravel, broken or crushed stone, of a kind
commonly used for concrete aggregates, for road
metalling or for railway or other ballast, shingle and
flint, whether or not heat-treated; macadam of slag,
dross or similar industrial waste, whether or not
incorporating the materials cited in the first part of the
heading; tarred macadam; granules, chippings and
powder, of stones heading 2515 or 2516 whether or
not heat-treated
183.
2518
Dolomite, whether or not calcined or sintered,
including dolomite roughly trimmed or merely cut, by
sawing or otherwise, into blocks or slabs of a
rectangular (including square) shape
184.
2519
Natural magnesium carbonate (magnesite); fused
magnesia; dead-burned (sintered) magnesia, whether
or not containing small quantities of other oxides
added before sintering; other magnesium oxide,
whether or not pure
185.
2520
Gypsum; anhydrite; plasters (consisting of calcined
gypsum or calcium sulphate) whether or not coloured,
with or without small quantities of accelerators or
retarders
186.
2521
Limestone flux; limestone and other calcareous stone,
of a kind used for the manufacture of lime or cement.
187.
2522
Quicklime, slaked lime and hydraulic lime, other than
calcium oxide and hydroxide of heading 2825
188.
2524
Asbestos
189.
2525
Mica, including splitting; mica waste.
14
190.
2526
Natural steatite, whether or not roughly trimmed or
merely cut, by sawing or otherwise, into blocks or
slabs of a rectangular (including square) shape; talc.
191.
2528
Natural borates and concentrates thereof (whether or
not calcined), but not including borates separated
from natural brine; natural boric acid containing not
more than 85% of H3BO3 (calculated on dry weight)
192.
2529
Feldspar; leucite, nepheline and nepheline syenite;
fluorspar
193.
2530
Mineral substances not elsewhere specified or
included
194.
2611
Tungsten ores and concentrates
195.
2612
Uranium or thorium ores and concentrates
196.
2613
Molybdenum ores and concentrates
197.
2614
Titanium ores and concentrates
198.
2615
Niobium, tantalum, vanadium or zirconium ores and
concentrates
199.
2616
Precious metal ores and concentrates
200.
2617
Other ores and concentrates
201.
2618
Granulated slag (slag sand) from the manufacture of
iron or steel
202.
2619
Linz-Donawitz (LD) Slag
203.
2621
Fly Ash
204.
27
Bio-gas
205.
2704
Coke and semi coke of coal, of lignite or of peat,
whether or not agglomerated; retort carbon
206.
2705
Coal gas, water gas, producer gas and similar gases,
other than petroleum gases and other gaseous
hydrocarbons
207.
2710
(a) Kerosene oil PDS, (b) The following bunker fuels
for use in ships or vessels, namely,
i. IFO 180 CST
ii. IFO 380 CST
iii. Marine Fuel 0.5% (FO)
208.
2711 12 00, 2711 13
00, 2711 19 10
Liquefied Propane and Butane mixture, Liquefied
Propane, Liquefied Butane and Liquefied Petroleum
Gases (LPG) for supply to non-domestic exempted
category (NDEC) customers by the Indian Oil
Corporation
Limited,
Hindustan
Petroleum
Corporation Limited or Bharat Petroleum Corporation
Limited
15
209.
2711 12 00 2711 13 00,
2711 19 10
Liquefied Propane and Butane mixture, Liquefied
Propane, Liquefied Butane and Liquefied Petroleum
Gases (LPG) for supply to household domestic
consumers
210.
28
Thorium
oxalate,
Enriched
KBF4
(enriched
potassium fluroborate), Enriched elemental boron,
Nuclear fuel
211.
28
Anaesthetics, Potassium Iodate, Iodine, Steam
212.
2804 40 10
Medical grade oxygen
213.
2805 11
Nuclear grade sodium
214.
2807
Sulphuric Acid
215.
2808
Nitric acid
216.
2809
Fertilizer grade phosphoric acid
217.
2814
Ammonia
218.
2845
Heavy water and other nuclear fuels
219.
2847
Medicinal grade hydrogen peroxide
220.
2853
Compressed air
221.
28 or 38
Micronutrients, which are covered under serial
number 1(g) 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
222.
29 or 3808 93
Gibberellic acid
223.
2906 11 10
Natural Menthol
224.
2906 11 10, 30, 3301
Following goods from Natural Menthol 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
225.
30
Insulin, Cyclosporin, Desferrioxamine injection or
deferiprone, Oral re-hydration salts
226.
30 or any Chapter
All Drugs and medicines including their salts and
esters
and
diagnostic
test
kits;
formulations
manufactured from bulk drugs [other than those
specified at nil at S. No. 113 of notification (10/2025)
No. FD 02 CSL 2025 Tax (Rate) dated 17th
September, 2025]
16
227.
30
Diagnostic kits for detection of all types of hepatitis
228.
30
Medicaments (including veterinary medicaments)
used in bio-chemic systems
229.
30
Medicaments (including those used in Ayurvedic,
Unani, Siddha, Homeopathic or Bio-chemic systems),
manufactured exclusively in accordance with the
formulae described in the authoritative books
specified in the First Schedule to the Drugs and
Cosmetics Act, 1940 (23 of 1940) or Homeopathic
Pharmacopoeia of India or the United States of
America or the United Kingdom or the German
Homeopathic Pharmacopoeia, as the case may be, and
sold under the name as specified in such books or
pharmacopoeia
230.
3001
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
231.
3002
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; cell cultures whether or
not modified
232.
3002, 3006
Animal or Human Blood Vaccines
233.
3003
Medicaments (excluding goods of heading 3002, 3005
or 3006) 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 Ayurvedic,
Unani, Siddha, homoeopathic or Bio-chemic systems
medicaments
234.
3004
Medicaments (excluding goods of heading 3002, 3005
or 3006) 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 Ayurvedic, Unani, homoeopathic
siddha or Bio-chemic systems medicaments, put up
for retail sale
235.
3005
Wadding, gauze, bandages and similar articles (for
example, dressings, adhesive plasters, poultices),
impregnated
or
coated
with
pharmaceutical
substances or put up in forms or packings for retail
17
sale for medical, surgical, dental or veterinary
purposes
236.
3006
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); Ostomy
appliances including pouch or flange, stoma adhesive
paste, barrier cream, irrigator kit, sleeves, belt, micro-
pore tapes
237.
3101
All goods i.e. animal or vegetable fertilisers or organic
fertilisers pre-packaged and labelled
238.
3102
Mineral or chemical fertilisers, nitrogenous, other
than those which are clearly not to be used as
fertilizers
239.
3103
Mineral or chemical fertilisers, phosphatic, other than
those which are clearly not to be used as fertilizers
240.
3104
Mineral or chemical fertilisers, potassic, other than
those which are clearly not to be used as fertilizers
241.
3105
Mineral or chemical fertilisers containing two or three
of the fertilising elements nitrogen, phosphorus and
potassium; other fertilisers; goods of this Chapter in
tablets or similar forms or in packages of a gross
weight not exceeding 10 kg; other than those which
are clearly not to be used as fertilizers
242.
32
Wattle extract, quebracho extract, chestnut extract
243.
3202
Enzymatic preparations for pre-tanning
244.
3304
Talcum powder, Face powder
245.
3305
Hair oil, shampoo
246.
3306
Toothpaste
247.
3306 10 10
Tooth powder
248.
3306 20 00
Yarn used to clean between the teeth (Dental floss)
249.
3307
Shaving cream, shaving lotion, aftershave lotion
250.
3307 41 00
Agarbatti, lobhan, dhoop batti, dhoop, sambraani
251.
3401
Toilet Soap (other than industrial soap) in the form of
bars, cakes, moulded pieces or shapes
252.
3402
Sulphonated castor oil, fish oil or sperm oil
253.
3406
Candles, tapers and the like
18
254.
3503
Gelatin (including gelatin in rectangular (including
square) sheets, whether or not surface-worked or
coloured) and gelatin derivatives; isinglass; other
glues of animal origin, excluding casein glues of
heading 3501
255.
3505
Dextrins and other modified starches (for example,
pregelatinised or esterified starches); glues based on
starches, or on dextrins or other modified starches
256.
3605 00 10
All goods
257.
3701
Photographic plates and film for x-ray for medical use
258.
3705
Photographic
plates
and
films,
exposed
and
developed, other than cinematographic film
259.
3706
Photographic
plates and
films, exposed
and
developed, whether or not incorporating sound track
or consisting only of sound track, other than feature
films
260.
3808
The following Bio-pesticides, namely -
1 Bacillus thuringiensis var. israelensis
2 Bacillus thuringiensis var. kurstaki
3 Bacillus thuringiensis var. galleriae
4 Bacillus sphaericus
5 Trichoderma viride
6 Trichoderma harzianum
7 Pseudomonas fluoresens
8 Beauveriabassiana
9 NPV of Helicoverpaarmigera
10 NPV of Spodopteralitura
11 Neem based pesticides
12 Cymbopogan
261.
3816
Dolomite ramming mix
262.
3818
Silicon wafers
263.
3822
All diagnostic kits or reagents including certified
reference materials
264.
3826
Bio-diesel supplied to Oil Marketing Companies
for blending with High Speed Diesel
265.
3926
Feeding bottles, Plastic beads
266.
4001
Natural rubber, balata, gutta-percha, guayule, chicle
and similar natural gums, in primary forms or in
plates, sheets or strip
19
267.
4004 00 00
Waste, parings or scrap of rubber (other than hard
rubber)
268.
4007
Latex Rubber Thread
269.
4011
Rear Tractor tyres and rear tractor tyre tubes
270.
4011 30 00
New pneumatic tyres, of rubber of a kind used on
aircraft
271.
4011 70 00
Tyre for tractors
272.
4011, 4013
Pneumatic tyres or inner tubes, of rubber, of a kind
used on/in bicycles, cycle-rickshaws and three
wheeled powered cycle rickshaws
273.
4013 90 49
Tube for tractor tyres
274.
4014
Nipples of feeding bottles
275.
4015
Surgical rubber gloves or medical examination rubber
gloves
276.
4016
Rubber bands
277.
4017
Waste or scrap of hard rubber
278.
4101
Raw hides and skins of bovine (including buffalo) or
equine animals (fresh, or salted, dried, limed, pickled
or otherwise preserved, but not tanned, parchment-
dressed or further prepared), whether or not dehaired
or split
279.
4102
Raw skins of sheep or lambs (fresh, or salted, dried,
limed, pickled or otherwise preserved, but not tanned,
parchment-dressed or further prepared), whether or
not with wool on or split
280.
4103
Other raw hides and skins (fresh, or salted, dried,
limed, pickled or otherwise preserved, but not tanned,
parchment-dressed or further prepared), whether or
not dehaired or split
281.
4104
Tanned or crust hides and skins of bovine (including
buffalo) or equine animals, without hair on, whether
or not split, but not further prepared
282.
4105
Tanned or crust skins of sheep or lambs, without wool
on, whether or not split, but not further prepared
283.
4106
Tanned or crust hides and skins of other animals,
without wool or hair on, whether or not split, but not
further prepared
284.
4107
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
20
285.
4112
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
286.
4113
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
287.
4114
Chamois (including combination chamois) leather;
patent leather and patent laminated leather; metallised
leather
288.
4115
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 composition
leather, not suitable for the manufacture of leather
articles; leather dust, powder and flour
289.
4202 22 20
Hand bags and shopping bags, of cotton
290.
4202 22 30
Hand bags and shopping bags, of jute
291.
4203
Gloves specially designed for use in sports
292.
44 or any
Chapter
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
293.
44, 68, 83
Idols of wood, stone [including marble] and metals
[other than those made of precious metals]
294.
4401
Wood in chips or particles; sawdust and wood waste
and scrap, whether or not agglomerated in logs,
briquettes, pellets or similar forms
295.
4404
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
296.
4405
Wood wool; wood flour
297.
4406
Railway or tramway sleepers (cross-ties) of wood
21
298.
4408
Sheets for veneering (including those obtained by
slicing laminated wood), for plywood or for similar
laminated wood and other wood, sawn lengthwise,
sliced or peeled, whether or not planed, sanded,
spliced or end-jointed, of a thickness not exceeding 6
mm [for match splints]
299.
4409
Bamboo flooring
300.
4415
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
301.
4416
Casks, barrels, vats, tubs and other coopers’ products
and parts thereof, of wood, including staves
302.
4417
Tools, tool bodies, tool handles, broom or brush
bodies and handles, of wood; boot or shoe lasts and
trees, of wood
303.
4418
Bamboo wood building joinery
304.
4419
Tableware and Kitchenware of wood
305.
4420
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
306.
4421
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]
307.
4501
Natural cork, raw or simply prepared
308.
4502 00 00
Natural cork, debacked or roughly squared, or in
rectangular (including square) blocks, plates, sheets or
strip (including sharp-edged blanks for corks or
stoppers)
309.
4503
Articles of natural cork such as Corks and Stoppers,
Shuttlecock cork bottom
310.
4504
Agglomerated cork (with or without a binding
substance) and articles of agglomerated cork
311.
4601, 4602
Manufactures of straw, of esparto or of other plaiting
materials; basketware and wickerwork
22
312.
4701
Mechanical wood pulp
313.
4703
Chemical wood pulp, soda or sulphate, other than
dissolving grades
314.
4704
Chemical wood pulp, sulphite, other than dissolving
grades
315.
4705
Wood pulp obtained by a combination of mechanical
and chemical pulping processes
316.
4706
Pulps of fibres derived from recovered (waste and
scrap) paper or paperboard or of other fibrous
cellulosic material
317.
4707
Recovered waste or scrap of paper or paperboard
318.
48
Paper splints for matches, whether or not waxed,
Asphaltic roofing sheets
319.
39, 48
Paper Sacks/Bags and bio-degradable bags
320.
4801
Newsprint, in rolls or sheets
321.
4817 30
Boxes, pouches, wallets and writing compendiums, of
paper or paperboard, containing an assortment of
paper stationery
322.
4819 10, 4819 20
Cartons, boxes and cases of, -
(a) Corrugated paper or paper boards; or
(b) Non-corrugated paper or paper board
323.
4823
Paper pulp moulded trays; Kites, Paper mache articles
324.
4901
Brochures, leaflets and similar printed matter,
whether or not in single sheets
325.
5004 to 5006
Silk yarn
326.
5007
Woven fabrics of silk or of silk waste
327.
5104
Garneted stock of wool or of fine or coarse animal
hair, shoddy wool
328.
5105
Wool and fine or coarse animal hair, carded or
combed
329.
5106 to 5110
Yarn of wool or of animal hair
330.
5111 to 5113
Woven fabrics of wool or of animal hair
331.
5201 to 5203
Cotton and Cotton waste
332.
5204
Cotton sewing thread, whether or not put up for retail
sale
333.
5205 to 5207
Cotton yarn [other than khadi yarn]
334.
5208 to 5212
Woven fabrics of cotton
23
335.
5301
All goods i.e. flax, raw or processed but not spun; flax
tow and waste (including yarn waste and garneted
stock)
336.
5302
True hemp (Cannabis sativa L), raw or processed but
not spun; tow and waste of true hemp (including yarn
waste and garneted stock)
337.
5303
All goods i.e. textile bast fibres [other than jute fibres,
raw or processed but not spun]; tow and waste of these
fibres (including yarn waste and garneted stock)
338.
5305 to 5308
All goods [other than coconut coir fibre] including
yarn of flax, jute, other textile bast fibres, other
vegetable textile fibres; paper yarn including coir pith
compost pre-packaged and labelled
339.
5309 to 5311
Woven fabrics of other vegetable textile fibres, paper
yarn
340.
5401
Sewing thread of manmade filaments, whether or not
put up for retail sale
341.
5402, 5403, 5404,
5405, 5406
All goods including synthetic or artificial filament
yarns
342.
5407, 5408
Woven fabrics of manmade textile materials
343.
5501, 5502
Synthetic or artificial filament tow
344.
5503, 5504, 5506, 5507
Synthetic or artificial staple fibres
345.
5505
Waste of manmade fibres
346.
5508
Sewing thread of manmade staple fibres, whether or
not put up for retail sale
347.
5509, 5510, 5511
Yarn of manmade staple fibres
348.
5512 to 5516
Woven fabrics of manmade staple fibres
349.
5601
Wadding of textile materials and articles thereof; such
as Absorbent cotton wool except cigarette filter rods
350.
5602
Felt, whether or not impregnated, coated, covered or
laminated
351.
5603
Nonwovens, whether or not impregnated, coated,
covered or laminated
352.
5604
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
353.
5605
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, including real zari
thread (gold) and silver thread combined with textile
24
thread, imitation zari thread or yarn known by any
name in trade parlance
354.
5606
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
355.
5607
Twine, cordage, ropes and cables, whether or not
plaited or braided and whether or not impregnated,
coated, covered or sheathed with rubber or plastics
including jute twine, coir cordage or ropes
356.
5608
Knotted netting of twine, cordage or rope; made up
fishing nets and other made up nets, of textile
materials
357.
5609
Articles of yarn, strip or the like of heading 5404 or
5405, twine, cordage, rope or cables, not elsewhere
specified or included, products of coir
358.
5701
Carpets and other textile floor coverings, knotted,
whether or not made up
359.
5702
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
360.
5703
Carpets and other textile floor coverings (including
Turf), tufted, whether or not made up
361.
5704
Carpets and other textile floor coverings, of felt, not
tufted or flocked, whether or not made up
362.
5705
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
363.
5702, 5703, 5705
Coir mats, matting, floor covering and handloom
durries
364.
5801
All goods
365.
5802
Terry towelling and similar woven terry fabrics, other
than narrow fabrics of heading 5806; tufted textile
fabrics, other than products of heading 5703
366.
5803
Gauze, other than narrow fabrics of heading 5806
367.
5804
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
368.
5805
Hand-woven tapestries of the type Gobelins, Flanders,
Aubusson, Beauvais and the like, and needle-worked
25
tapestries (for example, petit point, cross stitch),
whether or not made up
369.
5806
Narrow woven fabrics, other than goods of heading
5807; narrow fabrics consisting of warp without weft
assembled by means of an adhesive (bolducs)
370.
5807
Labels, badges and similar articles of textile materials,
in the piece, in strips or cut to shape or size, not
embroidered
371.
5808
Braids in the piece; ornamental trimmings in the
piece, without embroidery, other than knitted or
crocheted; tassels, pompons and similar articles; saree
fall
372.
5809
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
373.
5809, 5810
Embroidery or zari articles, that is to say,- imi, zari,
kasab, salma, dabka, chumki, gota, sitara, naqsi, kora,
glass beads, badla, gizai
374.
5810
Embroidery in the piece, in strips or in motifs,
Embroidered badges, motifs and the like
375.
5811
Quilted textile products in the piece, composed of one
or more layers of textile materials assembled with
padding by stitching or otherwise, other than
embroidery of heading 5810
376.
5901
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
377.
5902
Tyre cord fabric of high tenacity yarn of nylon or other
polyamides, polyesters or viscose rayon
378.
5903
Textile fabrics impregnated, coated, covered or
laminated with plastics, other than those of heading
5902
379.
5904
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
380.
5905
Textile wall coverings
381.
5906
Rubberised textile fabrics, other than those of heading
5902
26
382.
5907
Textile fabrics otherwise impregnated, coated or
covered; painted canvas being theatrical scenery,
studio back-cloths or the like
383.
5908
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
384.
5909
Textile hose piping and similar textile tubing, with or
without lining, armour or accessories of other
materials
385.
5910
Transmission or conveyor belts or belting, of textile
material, whether or not impregnated, coated, covered
or laminated with plastics, or reinforced with metal or
other material
386.
5911
Textile products and articles, for technical uses,
specified in Note 7 to this Chapter; such as Textile
fabrics, felt and felt-lined woven fabrics, coated,
covered 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 impregnated
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 impregnated or coated, of a kind
commonly used in other machines; Cotton fabrics and
articles 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
387.
60
Knitted or crocheted fabrics [All goods]
388.
61
Article of apparel and clothing accessories, knitted or
crocheted, of sale value not exceeding Rs 2500 per
piece
389.
62
Articles of apparel and clothing accessories, not
knitted or crocheted, of sale value not exceeding Rs.
2500 per piece
390.
63 [other than 6305 32
00, 6305 33 00, 6309]
Other made up textile articles, sets, of sale value not
exceeding Rs. 2500 per piece
391.
6309 or 6310
Worn clothing and other worn articles; rags
392.
64
Footwear of sale value not exceeding Rs.2500 per pair
393.
6501
Textile caps
27
394.
6505
Hats (knitted/crocheted) or made up from lace or other
textile fabrics
395.
6601
Umbrellas and sun umbrellas (including walking-stick
umbrellas, garden umbrellas and similar umbrellas)
396.
6602
Whips, riding-crops and the like
397.
6602 00 00
Walking-sticks including seat sticks
398.
6603
Parts, trimmings and accessories of articles of heading
6601 or 6602
399.
6701
Skins and other parts of birds with their feathers or
down, feathers, parts of feathers, down and articles
thereof (other than goods of heading 0505 and worked
quills and scapes)
400.
68
Sand lime bricks or Stone inlay work
401.
6802
Statues, statuettes, pedestals; high or low reliefs,
crosses, figures of animals, bowls, vases, cups, cachou
boxes, writing sets, ashtrays, paper weights, artificial
fruit and foliage, etc.; other ornamental goods
essentially of stone
402.
6909
Pots, jars and similar articles of a kind used for the
conveyance and packing of goods of ceramic
403.
6911
Tableware, kitchenware, other household articles and
toilet articles, of porcelain or china
404.
6912
Tableware, kitchenware, other household articles and
toilet articles, other than of porcelain or china
405.
6913
Statues and other ornamental articles
406.
7001
Cullet or other waste or scrap of glass
407.
7015 10
Glasses for corrective spectacles and flint buttons
408.
7018
Glass beads
409.
7020
Globes for lamps and lanterns, Founts for kerosene
wick lamps, Glass chimneys for lamps and lanterns
410.
7310 or 7326
Mathematical boxes, geometry boxes and colour
boxes
411.
7310, 7323, 7612, or
7615
Milk cans made of Iron, Steel, or Aluminium
412.
7317
Animal shoe nails
413.
7319
Sewing needles
414.
7321
Kerosene burners, kerosene stoves and wood burning
stoves of iron or steel
415.
7321 or 8516
Solar cookers
416.
7323
Table, kitchen or other household articles of iron &
steel; Utensils
28
417.
7418
Table, kitchen or other household articles of copper;
Utensils
418.
7419 80 30
Brass Kerosene Pressure Stove
419.
7615
Table, kitchen or other household articles of
aluminium; Utensils
420.
8306
Bells, gongs and the like, non-electric, of base metal;
statuettes and other ornaments, of base metal;
photograph, picture or similar frames, of base metal;
mirrors of base metal; metal bidriware
421.
8401
Fuel elements (cartridges), non-irradiated, for nuclear
reactors
422.
8407 10 00, 8411
Aircraft engines
423.
8408
Fixed Speed Diesel Engines of power not exceeding
15HP
424.
8408 20 20
Agricultural Diesel Engine of cylinder capacity
exceeding 250 cc for Tractor
425.
8413, 8413 91
Hand pumps and parts thereof
426.
8413 81 90
Hydraulic Pumps for tractors
427.
8414 20 20
Other hand pumps
428.
8419 12
Solar water heater and system
429.
8420
Hand operated rubber roller
430.
8424
Nozzles for drip irrigation equipment or nozzles for
sprinklers
431.
8424
Sprinklers; drip irrigation system including laterals;
mechanical sprayers
432.
8432
Agricultural, horticultural or forestry machinery for
soil preparation or cultivation; lawn or sports-ground
rollers; Parts [8432 90]
433.
8433
Harvesting or threshing machinery, including straw or
fodder balers; grass or hay mowers; parts thereof
434.
8436
Other agricultural, horticultural, forestry, poultry-
keeping
or
bee-keeping
machinery,
including
germination plant fitted with mechanical or thermal
equipment; poultry incubators and brooders; parts
thereof
435.
8452
Sewing machines, other than book-sewing machine of
heading 8440; furniture, bases and covers specially
designed for sewing machines; sewing machines
needles and parts of sewing machines
436.
8479
Composting Machines
29
437.
84, 85 or 94
Following renewable energy devices and parts for
their manufacture:-
(a) Bio-gas plant;
(b) Solar power-based devices;
(c) Solar power generator;
(d) Wind mills, Wind Operated Electricity Generator
(WOEG);
(e) Waste to energy plants / devices;
(f) Solar lantern / solar lamp;
(g) Ocean waves/tidal waves energy devices/plants;
(h) Photo voltaic cells, whether or not assembled in
modules or made up into panels.
Explanation:- If the goods specified in this entry are
supplied, by a supplier, along with supplies of other
goods and services, one of which being a taxable
service specified in the entry at S. No. 38 of the Table
mentioned in the notification (11/2017) No. FD 48
CSL 2017, dated the 29th June, 2017, published in the
Karnataka Gazette, Extraordinary, Part IVA, No.601,
dated the 29th June, 2017, the value of supply of
goods for the purposes of this entry shall be deemed
as seventy per cent. of the gross consideration charged
for all such supplies, and the remaining thirty per cent.
of the gross consideration charged shall be deemed as
value of the said taxable service
438.
8504
Charger or charging station for Electrically operated
vehicles
439.
8525 60
Two-way radio (Walkie talkie) used by defence,
police and paramilitary forces etc.
440.
87
Fuel Cell Motor Vehicles including hydrogen vehicles
based on fuel cell technology
441.
87
Electrically operated vehicles, including two and three
wheeled electric vehicles.
Explanation.- For the purposes of this entry,
“Electrically operated vehicles” means vehicles which
are run solely on electrical energy derived from an
external source or from one or more electrical
batteries fitted to such road vehicles and shall include
E- bicycles.
442.
8701
Tractors (except road tractors for semi-trailers of
engine capacity more than 1800 cc)
443.
8708
Following parts of tractors namely:
a. Rear Tractor wheel rim,
30
b. tractor centre housing,
c. tractor housing transmission,
d. tractor support front axle
444.
8708 10 10
Bumpers and parts thereof for tractors
445.
8708 30 00
Brakes assembly and its parts thereof for tractors
446.
8708 40 00
Gear boxes and parts thereof for tractors
447.
8708 50 00
Transaxles and its parts thereof for tractors
448.
8708 70 00
Road wheels and parts and accessories thereof for
tractors
449.
8708 91 00
(i) Radiator assembly for tractors and parts thereof
(ii) Cooling system for tractor engine and parts thereof
450.
8708 92 00
Silencer assembly for tractors and parts thereof
451.
8708 93 00
Clutch assembly and its parts thereof for tractors
452.
8708 94 00
Steering wheels and its parts thereof for tractor
453.
8708 99 00
Hydraulic and its parts thereof for tractors
454.
8708 99 00
Fender, Hood, Wrapper, Grill, Side Panel, Extension
Plates, Fuel Tank and parts thereof for tractors.
455.
8710
Tanks and other armoured fighting vehicles,
motorised, whether or not fitted with weapons, and
parts of such vehicles
456.
8712
Bicycles and other cycles (including delivery
tricycles), not motorised
457.
8713
Carriages for disabled persons, whether or not
motorised or otherwise mechanically propelled
458.
8714
Parts and accessories of bicycles and other cycles
(including delivery tricycles), not motorised, of
heading 8712
459.
8714 20
Parts and accessories of carriage for disabled persons
460.
8716 20 00
Self-loading or self-unloading trailers for agricultural
purposes
461.
8716 80
Hand propelled vehicles (e.g. hand carts, rickshaws
and the like); animal drawn vehicles
462.
88 or Any other
Chapter
Scientific and technical instruments, apparatus,
equipment, accessories, parts, components, spares,
tools, mock ups and modules, raw material and
consumables required for launch vehicles and
satellites and payloads
463.
8802
Other aircraft (for example, helicopters,
aeroplanes), other than for personal use
464.
8806
Unmanned aircraft
31
465.
8807
Parts of goods of heading 8802 or 8806
466.
8901
Cruise ships, excursion boats, ferry-boats, cargo
ships, barges and similar vessels for the transport of
persons or goods
467.
8902
Fishing vessels; factory ships and other vessels for
processing or preserving fishery products
468.
8904
Tugs and pusher craft
469.
8905
Light-vessels, fire-floats, dredgers, floating cranes
and other vessels the navigability of which is
subsidiary to their main function; floating docks;
floating or submersible drilling or production
platforms
470.
8906
Other vessels, including warships and lifeboats other
than rowing boats
471.
8907
Other floating structures (for example, rafts, tanks,
coffer-dams, landing-stages, buoys and beacons)
472.
Any chapter
Parts of goods of headings 8901, 8902, 8904, 8905,
8906, 8907
473.
90
Coronary stents and coronary stent systems for use
with cardiac catheters
474.
90 or any other Chapter
Artificial kidney
475.
90 or any other Chapter
Blood glucose monitoring system (Glucometer) and
test strips
476.
90 or any other Chapter
Patent Ductus Arteriosus / Atrial Septal Defect
occlusion device
477.
90 or any other Chapter
Parts of the following goods, namely: -
(i) Crutches; (ii) Wheel chairs; (iii)Walking frames;
(iv)Tricycles; (v)Braillers; and (vi) Artificial limbs
478.
90 or any other Chapter
Assistive devices, rehabilitation aids and other goods
for disabled, specified in List 1 appended to this
Schedule
479.
90 or 84
Disposable sterilized dialyzer or micro barrier of
artificial kidney
480.
9001
Contact lenses; Spectacle lenses
481.
9003
Frames and mountings for spectacles, goggles or the
like, and parts thereof
482.
9004
Spectacles,
corrective
(including
goggles
for
correcting vision)
483.
9018
Instruments and appliances used in medical, surgical,
dental or veterinary sciences, including scientigraphic
apparatus, other electro-medical apparatus and sight-
testing instruments
32
484.
9019
Mechano-therapy appliances; massage apparatus;
psychological
aptitude-testing apparatus;
ozone
therapy, oxygen therapy, aerosol therapy, artificial
respiration or other therapeutic respiration apparatus
485.
9020
Other breathing appliances and gas masks, excluding
protective masks having neither mechanical parts nor
replaceable filters
486.
9021
Orthopaedic appliances, such as crutches, surgical
belts, and trusses; Splints and other fracture
appliances; artificial parts of the body; other
appliances which are worn or carried, or implanted in
the body, to compensate for a defect or disability;
intraocular lens [other than hearing aids]
487.
9022
Apparatus based on the use of X-rays or of alpha, beta
or gamma radiations, for medical, surgical, dental or
veterinary
uses,
including
radiography
or
radiotherapy apparatus, X-ray tubes and other X-ray
generators, high tension generators, control panels
and desks, screens, examinations or treatment tables,
chairs and the like
488.
9025
Thermometers for medical, surgical, dental or
veterinary usage
489.
9027
Instruments and apparatus for medical, surgical,
dental or veterinary uses, for physical or chemical
analysis
490.
9403
Furniture wholly made of bamboo, cane or rattan
491.
9404
Coir products (except coir mattresses)
492.
9404
Products wholly made of quilted textile materials not
exceeding Rs 2500 per piece
493.
9404
Cotton quilts of sale value not exceeding Rs. 2500 per
piece
494.
9401 10 00
Aircraft seats
495.
9405
Hurricane lanterns, Kerosene lamp / pressure lantern,
petromax, glass chimney, and parts thereof
496.
9503
Toy balloons made of natural rubber latex
497.
9503
Toys like tricycles, scooters, pedal cars etc. (including
parts and accessories thereof) [other than electronic
toys]
498.
9504
Playing cards, chess board, carom board and other
board games, like ludo, etc. (other than Video game
consoles and Machines)
499.
9506
Sports goods other than articles and equipment for
general physical exercise
33
500.
9507
Fishing hooks
501.
9507
Fishing rods, and other line fishing tackle; fish landing
nets, butterfly nets and similar nets; decoy birds (other
than those of heading 9208 or 9705) and similar
hunting or shooting requisites
502.
9601
Worked ivory, bone, tortoise shell, horn, antlers,
corals, mother of pearl, and other animal carving
material and articles of these materials, articles of
coral (including articles obtained by moulding)
503.
9603 [other than 9603
10 00]
Broomsticks (other than brooms consisting of twigs or
other vegetable materials bound together, with or
without handles)
504.
9603 21 00
Tooth brushes including dental-plate brushes
505.
9607
Slide fasteners and parts thereof
506.
9615
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
507.
9619 00 30, 9619 00
40, or 9619 00 90
All goods
508.
9701
Paintings, drawings and pastels, executed entirely by
hand, other than drawings of heading 4906 and
other than hand-painted or hand-decorated
manufactured articles; collages, mosaics and similar
decorative plaques
509.
9702
Original engravings, prints and lithographs
510.
9703
Original sculptures and statuary, in any material
511.
9704
Postage or revenue stamps, stamp-postmarks, first-
day covers, postal stationery (stamped paper), and the
like, used or unused, other than those of heading 4907
512.
9705
Collections and collectors' pieces of zoological,
botanical, mineralogical,
anatomical, historical,
archaeological, paleontological, ethnographic or
numismatic interest including numismatic coins
513.
9706
Antiques of an age exceeding one hundred years
514.
9804
All drugs or medicines including their salts and esters
and diagnostic test kits and formulations intended for
personal use [other than those specified at nil at S No.
113 of Notification (10/2025) No. FD 02 CSL 2025
Tax (Rate) dated 17th September, 2025]
515.
Any chapter
Rosaries, prayer beads or Hawan samagri
516.
Any chapter
Biomass briquettes or solid bio fuel pellets
34
List 1 [See S. No. 478 of the Schedule I]
(A) (1) Braille writers and braille writing instruments
(2) Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing
Guides, Styli, Braille Erasers
(3) Canes, Electronic aids like the Sonic Guide
(4) Optical, Environmental Sensors
(5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm,
Speaking or Braille calculator
(6) Geometrical aids like combined Graph and Mathematical Demonstration Board,
Braille Protractors, Scales, Compasses and Spar Wheels
(7) Electronic measuring equipment, such as calipers, micrometers, comparators,
gauges, gauge blocks Levels, Rules, Rulers and Yardsticks
(8) Drafting, Drawing aids, tactile displays
(9) Specially adapted clocks and watches
(B) (1) Wheel chairs falling under heading No. 87.13 of the First Schedule
(2) Retro fitment kits for vehicles used by the disabled
(C) Artificial electronic larynx and spares thereof
(D) Artificial electronic ear (Cochlear implant)
(E) (1) Talking books (in the form of cassettes, discs or other sound reproductions) and
large-print books, braille embossers, talking calculators, talking thermometers
(2) Equipment for the mechanical or the computerized production of braille and
recorded material such as braille computer terminals and displays, electronic
braille, transfer and pressing machines and stereo typing machines
(3) Braille paper
(4) All tangible appliances including articles, instruments, apparatus, specially
designed for use by the blind
(5) Aids for improving mobility of the blind such as electronic orientation and
obstacle detection appliance and white canes
(6) Technical aids for education, rehabilitation, vocational training and employment
of the blind such as Braille typewriters, braille watches, teaching and learning
aids, games and other instruments and vocational aids specifically adapted for
use of the blind
(7) Assistive listening devices, audiometers
(8) External catheters, special jelly cushions to prevent bed sores, stair lift, urine
collection bags
(9) Instruments and implants for severely physically handicapped patients and joints
replacement and spinal instruments and implants including bone cement.
Schedule II – 9 %
S. No. Chapter/Heading/Sub-
Heading/Tariff item
Description of goods
1.
1702
Artificial honey, whether or not mixed with natural
honey
35
2.
2207
Ethyl alcohol and other spirits, denatured, of any strength
[other than ethyl alcohol supplied to Oil Marketing
Companies or petroleum refineries for blending with
motor spirit (petrol)]
3.
22071012
Spirits for industrial use
4.
2209
Vinegar and substitutes for vinegar obtained from acetic
acid
5.
24041200
Products containing nicotine and intended for inhalation
without combustion
6.
24049100, 24049200,
24049900
Products for oral application or transdermal application
or for application otherwise than orally or transdermally,
containing nicotine and intended to assist tobacco use
cessation
7.
2515 12 20, 2515 12 90
Marble and travertine, other than blocks
8.
2516 12 00
Granite, other than blocks
9.
2523
Portland cement, aluminous cement, slag cement, super
sulphate cement and similar hydraulic cements, whether
or not coloured or in the form of clinkers
10.
2601
Iron ores and concentrates, including roasted iron pyrites
11.
2602
Manganese ores and concentrates, including
ferruginous manganese ores and concentrates with a
manganese content of 20% or more, calculated on the dry
weight.
12.
2603
Copper ores and concentrates
13.
2604
Nickel ores and concentrates
14.
2605
Cobalt ores and concentrates
15.
2606
Aluminium ores and concentrates
16.
2607
Lead ores and concentrates
17.
2608
Zinc ores and concentrates
18.
2609
Tin ores and concentrates
19.
2610
Chromium ores and concentrates
20.
2619
Slag, dross (other than granulated slag), scalings and
other waste from the manufacture of iron or steel, other
than Linz-Donawitz (LD) slag
21.
2620
Slag, ash and residues (other than from the manufacture
of iron or steel) containing metals, arsenic or their
compounds
22.
2621
Other slag and ash, including seaweed ash (kelp); ash
and residues from the incineration of municipal waste
[other than fly ash]
23.
2701
Coal; briquettes, ovoids and similar solid fuels
manufactured from coal
24.
2702
Lignite, whether or not agglomerated, excluding jet
25.
2703
Peat (including peat litter), whether or not agglomerated
36
26.
2706
Tar distilled from coal, from lignite or from peat and
other mineral tars, whether or not dehydrated or partially
distilled, including reconstituted tars
27.
2707
Oils and other products of the distillation of high
temperature coal tar; similar products in which the
weight of the aromatic constituents exceeds that of the
non-aromatic constituents, such as Benzole (benzene),
Toluole (toluene), Xylole (xylenes), Naphthelene
28.
2708
Pitch and pitch coke, obtained from coal tar or from other
mineral tars
29.
2710
Petroleum oils and oils obtained from bituminous
minerals, other than petroleum crude; preparations not
elsewhere specified or included, containing by weight
70% or more of petroleum oils or of oils obtained from
bituminous minerals, these oils being the basic
constituents of the preparations; waste oils; Avgas (other
than kerosene PDS, petrol, diesel and ATF which are not
in GST)
30.
2711
Petroleum gases and other gaseous hydrocarbons, such
as Propane, Butanes, Ethylene, propylene, butylene and
butadiene [Other than Liquefied Propane and Butane
mixture, Liquefied Propane, Liquefied Butane and
Liquefied Petroleum Gases (LPG) for supply to
household domestic consumers or to non-domestic
exempted category (NDEC) customers by the Indian Oil
Corporation Limited, Hindustan petroleum Corporation
Limited or Bharat Petroleum Corporation Limited]
31.
2712
Petroleum
jelly;
paraffin
wax,
micro-crystalline
petroleum wax, slack wax, ozokerite, lignite wax, peat
wax, other mineral waxes, and similar products obtained
by synthesis or by other processes, whether or not
coloured
32.
2713
Petroleum coke, petroleum bitumen and other residues
of petroleum oils or of oils obtained from bituminous
minerals
33.
2714
Bitumen and asphalt, natural; bituminous or oil shale and
tar sands; asphaltites and asphaltic rocks
34.
2715
Bituminous mixtures based on natural asphalt, on natural
bitumen, on petroleum bitumen, on mineral tar or on
mineral tar pitch (for example, bituminous mastics, cut-
backs)
35.
28
All inorganic chemicals [other than those specified in
notification (10/2025) No. FD 02 CSL 2025 Tax (Rate)
dated 17th September 2025 or other Schedules of this
notification]
36.
29
All organic chemicals other than giberellic acid
37.
2906 11 90
Goods other than Natural Menthol
37
38.
29061190, 30, 3301
Following goods made from other than natural menthol,
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
39.
3102
Mineral or chemical fertilisers, nitrogenous, which are
clearly not to be used as fertilizers
40.
3103
Mineral or chemical fertilisers, phosphatic, which are
clearly not to be used as fertilizers
41.
3104
Mineral or chemical fertilisers, potassic, which are
clearly not to be used as fertilizers
42.
3105
Mineral or chemical fertilisers containing two or three of
the fertilising elements nitrogen, phosphorus and
potassium; other fertilisers; goods of this Chapter in
tablets or similar forms or in packages of a gross weight
not exceeding 10 kg, which are clearly not to be used as
fertilizers
43.
3201
Tanning extracts of vegetable origin; tannins and their
salts, ethers, esters and other derivatives (other than
Wattle extract, quebracho extract, chestnut extract)
44.
3202
Synthetic organic tanning substances; inorganic tanning
substances; tanning preparations, whether or not
containing natural tanning substances (other than
Enzymatic preparations for pre-tanning)
45.
3203
Colouring matter of vegetable or animal origin
(including dyeing extracts but excluding animal black),
whether or not chemically defined; preparations as
specified in Note 3 to this Chapter based on colouring
matter of vegetable or animal origin
46.
3204
Synthetic organic colouring matter, whether or not
chemically defined; preparations as specified in Note 3
to this Chapter based on synthetic organic colouring
matter; synthetic organic products of a kind used as
fluorescent brightening agents or as luminophores,
whether or not chemically defined
47.
3205
Colour lakes; preparations as specified in Note 3 to this
Chapter based on colour lakes
48.
3206
Other colouring matter; preparations as specified in Note
3 to this Chapter, other than those of heading 32.03,
32.04 or 32.05; inorganic products of a kind used as
luminophores, whether or not chemically defined
49.
3207
Prepared pigments, prepared opacifiers and prepared
colours, vitrifiable enamels and glazes, engobes (slips),
38
liquid lustres and similar preparations of a kind used in
the ceramic, enamelling or glass industry; glass frit and
other glass, in the form of powder, granules or flakes
50.
3208
Paints and varnishes (including enamels and lacquers)
based on synthetic polymers or chemically modified
natural polymers, dispersed or dissolved in a non-
aqueous medium; solutions as defined in Note 4 to this
Chapter
51.
3209
Paints and varnishes (including enamels and lacquers)
based on synthetic polymers or chemically modified
natural polymers, dispersed or dissolved in an aqueous
medium
52.
3210
Other paints and varnishes (including enamels, lacquers
and distempers); prepared water pigments of a kind used
for finishing leather
53.
3211 00 00
Prepared driers
54.
3212
Pigments (including metallic powders and flakes)
dispersed in non-aqueous media, in liquid or paste form,
of a kind used in the manufacture of paints (including
enamels); stamping foils; dyes and other colouring
matter put up in forms or packings for retail sale
55.
3213
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
56.
3214
Glaziers’ putty, grafting putty, resin cements, caulking
compounds and other mastics; painters’ fillings; non-
refractory surfacing preparations for facades, indoor
walls, floors, ceilings or the like
57.
3215
All Goods, including printing ink, writing or drawing ink
and other inks, whether or not concentrated or solid,
fountain pen ink, ball pen ink
58.
3301
Essential oils (terpeneless or not), including concretes
and
absolutes;
resinoids;
extracted
oleoresins;
concentrates of essential oils in fats, in fixed oils, in
waxes or the like, obtained by enfleurage or maceration;
terpenic by-products of the deterpenation of essential
oils; aqueous distillates and aqueous solutions of
essential oils such as essential oils of citrus fruit,
essential oils other than those of citrus fruit such as
eucalyptus oil, etc., flavouring essences all types
(including those for liquors), attars of all kinds in fixed
oil bases
59.
3302
Mixtures of odoriferous substances and mixtures
(including alcoholic solutions) with a basis of one or
more of these substances, of a kind used as raw materials
in industry; other preparations based on odoriferous
substances, of a kind used for the manufacture of
39
beverages such as synthetic perfumery compounds
[other than natural menthol and goods made from natural
menthol i.e menthol and menthol crystals, Peppermint
(Mentha Oil), Fractionated / de-terpenated mentha oil
(DTMO), De-mentholised oil (DMO), Spearmint oil,
Mentha piperita oil]
60.
3303
Perfumes and toilet waters
61.
3304
Beauty or make-up preparations and preparations for the
care of the skin (other than medicaments) including
sunscreen or sun tan preparations; manicure or pedicure
preparations [other than kajal, kumkum, bindi, sindur,
alta, talcum powder and face powder]
62.
3305
Preparations for use on the hair [other than mehendi
paste in cones, hair oil, shampoo]
63.
3306
Preparations for oral or dental hygiene, including denture
fixative pastes and powders in individual retail packages
[other than tooth powder, tooth paste and yarn used to
clean between the teeth (dental floss)]
64.
3307
Pre-shave, shaving or after-shave preparations, personal
deodorants, bath preparations, depilatories and other
perfumery, cosmetic or toilet preparations, not elsewhere
specified or included; prepared room deodorisers,
whether or not perfumed or having disinfectant
properties [other than shaving cream, shaving lotion and
aftershave lotion]
65.
3307 41 00
Odoriferous preparations which operate by burning
[other than agarbattis, lobhan, dhoop batti, dhoop,
sambhrani]
66.
3401
Soap; organic surface-active products and preparations
for use as soap, in the form of cakes, moulded pieces or
shapes, whether or not containing soap[other than toilet
soap in the form of bars, cakes, moulded pieces or
shapes]; organic surface active products and preparations
for washing the skin, in the form of liquid or cream and
put up for retail sale, whether or not containing soap;
paper, wadding, felt and nonwovens, impregnated,
coated or covered with soap or detergent
67.
3402
Organic surface-active agents (other than soap); surface-
active preparations, washing preparations (including
auxiliary
washing
preparations)
and
cleaning
preparations, whether or not containing soap, other than
those of heading 3401 [other than Sulphonated castor oil,
fish oil or sperm oil]
68.
3403
Lubricating
preparations
(including
cutting-oil
preparations, bolt or nut release preparations, anti-rust or
anti-corrosion
preparations
and
mould
release
preparations, based on lubricants) and preparations of a
kind used for the oil or grease treatment of textile
40
materials, leather, furskins or other materials, but
excluding preparations containing, as basic constituents,
70% or more by weight of petroleum oils or of oils
obtained from bituminous minerals
69.
3404
Artificial waxes and prepared waxes
70.
3405
Polishes and creams, for footwear, furniture, floors,
coachwork, glass or metal, scouring pastes and powders
and similar preparations (whether or not in the form of
paper, wadding, felt, nonwovens, cellular plastics or
cellular rubber, impregnated, coated or covered with
such preparations), excluding waxes of heading 3404
71.
3407
Modelling pastes, including those put up for children's
amusement; Preparations known as “dental wax” or as
“dental impression compounds”, put up in sets, in
packings for retail sale or in plates, horseshoe shapes,
sticks or similar forms; other preparations for use in
dentistry, with a basis of plaster (of calcined gypsum or
calcium sulphate)
72.
3501
Casein, caseinates and other casein derivatives; casein
glues
73.
3502
Albumins (including concentrates of two or more whey
proteins, containing by weight more than 80% whey
proteins, calculated on the dry matter), albuminates and
other albumin derivatives
74.
3504
Peptones and their derivatives; other protein substances
and their derivatives, not elsewhere specified or
included; hide powder, whether or not chromed;
including Isolated soya protein
75.
3506
Prepared glues and other prepared adhesives, not
elsewhere specified or included; products suitable for
use as glues or adhesives, put up for retail sale as glues
or adhesives, not exceeding a net weight of 1 kg
76.
3507
Enzymes, prepared enzymes
77.
3601
Propellant powders
78.
3602
Prepared explosives, other than propellant powders, such
as industrial explosives
79.
3603
Safety fuses; detonating cords; percussion or
detonating caps; igniters; electric detonators
80.
3604
Fireworks, signalling flares, rain rockets, fog signals and
other pyrotechnic articles
81.
3606
Ferro-cerium and other pyrophoric alloys in all forms;
articles of combustible materials as specified in Note 2
to this Chapter; such as liquid or liquefied-gas fuels in
containers of a kind used for filling or refilling cigarette
or similar lighters
82.
3701
Photographic plates and film in the flat, sensitised,
unexposed, of any material other than paper, paperboard
41
or textiles; instant print film in the flat, sensitised,
unexposed, whether or not in packs; such as Instant print
film, Cinematographic film (other than for x-ray for
Medical use)
83.
3702
Photographic film in rolls, sensitised, unexposed, of any
material other than paper, paperboard or textiles; instant
print film in rolls, sensitised, unexposed
84.
3703
Photographic paper, paperboard and textiles, sensitised,
unexposed
85.
3704
Photographic plates, film, paper, paperboard and textiles,
exposed but not developed
86.
3706
Cinematographic film, exposed and developed, whether
or not incorporating sound track or consisting only of
sound track
87.
3707
Chemical preparations for photographic uses (other than
varnishes, glues, adhesives and similar preparations);
unmixed products for photographic uses, put up in
measured portions or put up for retail sale in a form ready
for use
88.
3801
Artificial graphite; colloidal or semi-colloidal graphite;
preparations based on graphite or other carbon in the
form of pastes, blocks, plates or other semi-manufactures
89.
3802
Activated carbon; activated natural mineral products;
animal black, including spent animal black
90.
3803 00 00
Tall oil, whether or not refined
91.
3804
Residual lyes from the manufacture of wood pulp,
whether or not concentrated, desugared or chemically
treated, including lignin sulphonates, but excluding tall
oil of heading 3803
92.
3805
Gum, wood or sulphate turpentine and other terpenic oils
produced by the distillation or other treatment of
coniferous woods; crude dipentene; sulphite turpentine
and other crude para-cymene; pine oil containing alpha-
terpineol as the main constituent
93.
3806
Rosin and resin acids, and derivatives thereof; rosin
spirit and rosin oils; run gums
94.
3807
Wood tar; wood tar oils; wood creosote; wood naphtha;
vegetable pitch; brewers' pitch and similar preparations
based on rosin, resin acids or on vegetable pitch
95.
3808
Insecticides, rodenticides, fungicides, herbicides, anti-
sprouting
products
and
plant-growth
regulators,
disinfectants and similar products [other than bio-
pesticides mentioned against S. No. 260 of Schedule –I]
96.
3809
Finishing agents, dye carriers to accelerate the dyeing or
fixing of dyestuffs and other products and preparations
(for example, dressings and mordants), of a kind used in
42
the textile, paper, leather or like industries, not elsewhere
specified or included
97.
3810
Pickling preparations for metal surfaces; fluxes and other
auxiliary preparations for soldering, brazing or welding;
soldering, brazing or welding powders and pastes
consisting of metal and other materials; preparations of
a kind used as cores or coatings for welding electrodes
or rods
98.
3811
Anti-knock preparations, oxidation inhibitors, gum
inhibitors,
viscosity
improvers,
anti-corrosive
preparations and other prepared additives, for mineral
oils (including gasoline) or for other liquids used for the
same purposes as mineral oils
99.
3812
Prepared rubber accelerators; compound plasticisers for
rubber or plastics, not elsewhere specified or included;
anti-oxidising
preparations
and
other
compound
stabilisers for rubber or plastics such as vulcanizing
agents for rubber
100. 3813
Preparations and charges for fire-extinguishers; charged
fire extinguishing grenades
101. 3814
Organic composite solvents and thinners, not elsewhere
specified or included; prepared paint or varnish removers
102. 3815
Reaction initiators, reaction accelerators and catalytic
preparations, not elsewhere specified or included
103. 3816
Refractory cements, mortars, concretes and similar
compositions, other than products of heading 3801 [other
than dolomite ramming mix]
104. 3817
Mixed alkylbenzenes and mixed alkylnaphthalenes,
other than those of heading 2707 or 2902
105. 3818
Chemical elements doped for use in electronics, in the
form of discs, wafers or similar forms; chemical
compounds doped for use in electronics [other than
silicon wafers]
106. 3819
Hydraulic brake fluids and other prepared liquids for
hydraulic transmission, not containing or containing less
than 70% by weight of petroleum oils or oils obtained
from bituminous minerals
107. 3820
Anti-freezing preparations and prepared de-icing fluids
108. 3821
Prepared culture media for development or maintenance
of micro-organisms (including viruses and the like) or of
plant, human or animal cells
109. 3823
Industrial monocarboxylic fatty acids, acid oils from
refining; industrial fatty alcohols
110. 3824
Prepared binders for foundry moulds or cores; chemical
products and preparations of the chemical or allied
43
industries (including those consisting of mixtures of
natural products), not elsewhere specified or included
111. 3825
Residual products of the chemical or allied industries,
not elsewhere specified or included [except municipal
waste; sewage sludge; other wastes specified in Note 6
to this Chapter.]
112. 3826
Biodiesel (other than biodiesel supplied to Oil Marketing
Companies for blending with High Speed Diesel)
113. 3827
Mixtures containing halogenated derivatives of
methane, ethane or propane, not elsewhere specified or
included
114. 3901 to 3913
All goods i.e. polymers; Polyacetals, other polyethers,
epoxide resins, polycarbonates, alkyd resins, polyallyl
esters, other polyesters; polyamides; Amino-resins,
phenolic resins and polyurethanes; silicones; Petroleum
resins,
coumarone-indene
resins,
polyterpenes,
polysulphides, polysulphones and other products
specified in Note 3 to this Chapter, not elsewhere
specified or included; Cellulose and its chemical
derivatives, not elsewhere specified or included; Natural
polymers (for example, alginic acid) and modified
natural polymers (for example, hardened proteins,
chemical derivatives of natural rubber), not elsewhere
specified or included; in primary forms
115. 3914
Ion exchangers based on polymers of headings 3901 to
3913, in primary forms
116. 3915
Waste, Parings and Scrap, of Plastics
117. 3916
Monofilament of which any cross-sectional dimension
exceeds 1 mm, rods, sticks and profile shapes, whether
or not surface-worked but not otherwise worked, of
plastics
118. 3917
Tubes, pipes and hoses, and fittings therefor, of plastics
119. 3918
Floor coverings of plastics, whether or not self-adhesive,
in rolls or in the form of tiles; wall or ceiling coverings
of plastics, as defined in Note 9 to this Chapter
120. 3919
Self-adhesive plates, sheets, film, foil, tape, strip and
other flat shapes, of plastics, whether or not in rolls
121. 3920
Other plates, sheets, film, foil and strip, of plastics, non-
cellular and not reinforced, laminated, supported or
similarly combined with other materials
122. 3921
Other plates, sheets, film, foil and strip, of plastics
123. 3922
Baths, shower-baths, sinks, wash-basins, bidets, lavatory
pans, seats and covers, flushing cisterns and similar
sanitary ware of plastics
44
124. 3923
Articles for the conveyance or packing of goods, of
plastics; stoppers, lids, caps and other closures, of
plastics
125. 3924
Tableware, kitchenware, other household articles and
hygienic or toilet articles, of plastics
126. 3925
Builders’ ware of plastics, not elsewhere specified or
included
127. 3926
Other articles of plastics and articles of other materials
of headings 3901 to 3914 [other than bangles of plastic,
plastic beads and feeding bottles]
128. 4002
Synthetic rubber and factice derived from oils, in
primary forms or in plates, sheets or strip; mixtures of
any product of heading 4001 with any product of this
heading, in primary forms or in plates, sheets or strip;
such as Latex, styrene butadiene rubber, butadiene
rubber (BR), Isobutene-isoprene (butyl) rubber (IIR),
Ethylene-propylene-Non-conjugated
diene
rubber
(EPDM)
129. 4003
Reclaimed rubber in primary forms or in plates, sheets or
strip
130. 4004
Powders and granules obtained from waste, parings and
scrap of rubber (other than hard rubber)
131. 4005
Compounded rubber, unvulcanised, in primary forms or
in plates, sheets or strip
132. 4006
Other forms (for example, rods, tubes and profile shapes)
and articles (for example, discs and rings), of
unvulcanised rubber
133. 4007
Vulcanised rubber thread and cord, other than latex
rubber thread
134. 4008
Plates, sheets, strip, rods and profile shapes, of
vulcanised rubber other than hard rubber
135. 4009
Tubes, pipes and hoses, of vulcanised rubber other than
hard rubber, with or without their fittings (for example,
joints, elbows, flanges)
136. 4010
Conveyor or transmission belts or belting, of vulcanised
rubber
137. 4011
New pneumatic tyres, of rubber (other than of a kind
used on/in bicycles, cycle-rickshaws and three wheeled
powered cycle rickshaws; rear tractor tyres; and of a kind
used on aircraft)
138. 4012
Retreaded or used pneumatic tyres of rubber; solid or
cushion tyres, tyre treads and tyre flaps, of rubber
139. 4013
Inner tubes of rubber (other than of a kind used on/in
bicycles, cycle-rickshaws and three wheeled powered
cycle rickshaws; and Rear Tractor tyre tubes)
45
140. 4014
Hygienic or pharmaceutical articles (including teats), of
vulcanised rubber other than hard rubber, with or without
fittings of hard rubber; such as Hot water bottles, Ice
bags [other than Sheath contraceptives, Rubber
contraceptives, male (condoms), Rubber contraceptives,
female (diaphragms), such as cervical caps]
141. 4015
Articles of apparel and clothing accessories (including
gloves, mittens and mitts), for all purposes, of vulcanised
rubber other than hard rubber [other than Surgical
gloves]
142. 4016
Other articles of vulcanised rubber other than hard
rubber [other than erasers, rubber bands]
143. 4017
Hard rubber (for example ebonite) in all forms, other
than waste and scrap; articles of hard rubber
144. 4201
Saddlery and harness for any animal (including traces,
leads, knee pads, muzzles, saddle cloths, saddle bags,
dog coats and the like), of any material
145. 4202
Trunks, suit-cases, vanity-cases, executive-cases, brief-
cases, school satchels, spectacle cases, binocular cases,
camera cases, musical instrument cases, gun cases,
holsters and similar containers; travelling bags, insulated
food or beverages bags, toilet bags, rucksacks, handbags,
shopping bags, wallets, purses, map-cases, cigarette-
cases, tobacco- pouches, tool bags, sports bags, bottle-
cases, jewellery boxes, powder-boxes, cutlery cases and
similar containers, of leather, of sheeting of plastics, of
textile materials, of vulcanised fibre or of paperboard, or
wholly or mainly covered with such materials or with
paper [other than handbags and shopping bags, of cotton
or jute]
146. 4203
Articles of apparel and clothing accessories, of leather or
of composition leather [other than gloves specially
designed for use in sports]
147. 4205
Other articles of leather or of composition leather
148. 4206
Articles of gut (other than silk-worm gut), of goldbeater's
skin, of bladders or of tendons
149. 4301
Raw furskins (including heads, tails, paws and other
pieces or cuttings, suitable for furriers' use), other than
raw hides and skins of heading 4101, 4102 or 4103.
150. 4302
Tanned or dressed furskins (including heads, tails, paws
and other pieces or cuttings), unassembled, or assembled
(without the addition of other materials) other than those
of heading 4303
151. 4303
Articles of apparel, clothing accessories and other
articles of furskin
152. 4304
Artificial fur and articles thereof
153. 4403
Wood in the rough
46
154. 4407
Wood sawn or chipped
155. 4408
Sheets for veneering (including those obtained by slicing
laminated wood), for plywood or for similar laminated
wood and other wood, sawn lengthwise, sliced or peeled,
whether or not planed, sanded, spliced or end-jointed, of
a thickness not exceeding 6 mm [other than for match
splints]
156. 4409
Wood (including strips and friezes for parquet flooring,
not assembled) continuously shaped (tongued, grooved,
rebated,
chamfered, v-jointed, beaded, moulded,
rounded or the like) along any of its edges or faces,
whether or not planed, sanded or end-jointed [other than
bamboo flooring]
157. 4410
Particle board, Oriented Strand Board and similar board
(for example, wafer board) of wood or other ligneous
materials, whether or not agglomerated with resins or
other organic binding substances, other than specified
boards
158. 4411
Fibre board of wood or other ligneous materials, whether
or not bonded with resins or other organic substances,
other than specified boards
159. 4412
Plywood, veneered panels and similar laminated wood
160. 4413
Densified wood, in blocks, plates, strips, or profile
shapes
161. 4414
Wooden frames for paintings, photographs, mirrors or
similar objects
162. 4418
Builders’ joinery and carpentry of wood, including
cellular wood panels, assembled flooring panels,
shingles and shakes [other than bamboo wood building
joinery]
163. 4421
Wood paving blocks, articles of densified wood not
elsewhere included or specified, Parts of domestic
decorative articles used as tableware and kitchenware
164. 44 or any Chapter
Resin bonded bamboo mat board, with or without veneer
in between; Bamboo flooring tiles
165. 4501
Waste cork; crushed, granulated or ground cork
166. 4702
Chemical wood pulp, dissolving grades
167. 4802
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; [other than uncoated
paper and paperboard for exercise book, graph book,
laboratory note book and notebooks only]
168. 4803
Toilet or facial tissue stock, towel or napkin stock and
similar paper of a kind used for household or sanitary
47
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
169. 4804
Uncoated kraft paper and paperboard, in rolls or sheets,
other than that of heading 4802 or 4803
170. 4805
Other uncoated paper and paperboard, in rolls or sheets,
not further worked or processed than as specified in Note
3 to this Chapter
171. 4806
Vegetable parchment, tracing papers and other glazed
transparent or translucent papers, in rolls or sheets
172. 4806 20 00
Greaseproof papers
173. 4806 40 10
Glassine papers
174. 4807
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
175. 4808
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
176. 4809
Carbon paper, self-copy paper and other copying or
transfer papers (including coated or impregnated paper
for duplicator stencils or offset plates), whether or not
printed, in rolls or sheets
177. 4810
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
178. 4811
Paper, paperboard, cellulose wadding and webs of
cellulose fibres, coated, impregnated, covered, surface-
coloured, surface-decorated or printed, in rolls or
rectangular (including square) sheets, of any size, other
than goods of the kind described in heading 4803, 4809
or 4810
179. 4812
Filter blocks, slabs and plates, of paper pulp
180. 4813
Cigarette paper, whether or not cut to size or in the form
of booklets or tubes
181. 4814
Wall paper and similar wall coverings; window
transparencies of paper
182. 4816
Carbon paper, self-copy paper and other copying or
transfer papers (other than those of heading 4809),
duplicator stencils and offset plates, of paper, whether or
not put up in boxes
48
183. 4817 [Except 4817 30]
Envelopes,
letter
cards,
plain
postcards
and
correspondence cards, of paper or paperboard; [other
than boxes, pouches, wallets and writing compendiums,
of paper or paperboard, containing an assortment of
paper stationery including writing blocks]
184. 4818
Toilet paper and similar paper, cellulose wadding or
webs of cellulose fibres, of a kind used for household or
sanitary purposes, in rolls of a width not exceeding 36
cm, or cut to size or shape; handkerchiefs, cleansing
tissues, towels, table cloths, serviettes, napkins for
babies, tampons, bed sheets and similar household,
sanitary or hospital articles, articles of apparel and
clothing accessories, or paper pulp, paper, cellulose
wadding or webs of cellulose fibres
185. 4819 (except 4819 10,
4819 20)
All Goods (other than Cartons, boxes and cases of, –
(a) corrugated paper or paper board; or
(b) non-corrugated paper or paper board)
186. 4820
Registers, account books, order books, receipt books,
letter pads, memorandum pads, diaries and similar
articles, blotting-pads, binders (loose-leaf or other),
folders, file covers, manifold business forms, interleaved
carbon sets and other articles of stationary, of paper or
paperboard; and book covers, of paper or paperboard
[other than note books and exercise books]
187. 4821
Paper or paperboard labels of all kinds, whether or not
printed
188. 4822
Bobbins, spools, cops and similar supports of paper pulp,
paper or paperboard (whether or not perforated or
hardened)
189. 4823
Other paper, paperboard, cellulose wadding and webs of
cellulose fibres, cut to size or shape; other articles of
paper pulp, paper, paperboard, cellulose wadding or
webs of cellulose fibres [other than paper pulp moulded
trays, Braille paper, Kites, Paper mache articles]
190. 4906 00 00
Plans and drawings for architectural, engineering,
industrial,
commercial,
topographical
or
similar
purposes, being originals drawn by hand; hand-written
texts; photographic reproductions on sensitised paper
and carbon copies of the foregoing
191. 4907
Unused postage, revenue or similar stamps of current or
new issue in the country in which they have, or will have,
a recognised face value; stamp-impressed paper;
banknotes; cheque forms; stock, share or bond
certificates and similar documents of title (other than
Duty Credit Scrips); Cheques, loose or in book form
192. 4908
Transfers (decalcomanias).
49
193. 4909
Printed or illustrated postcards; printed cards bearing
personal greetings, messages or announcements,
whether or not illustrated, with or without envelopes or
trimmings.
194. 4910
Calendars of any kind, printed, including calendar
blocks.
195. 4911
Other printed matter, including printed pictures and
photographs; such as Trade advertising material,
Commercial catalogues and the like, printed Posters,
Commercial catalogues, Printed inlay cards, Pictures,
designs and photographs, Plan and drawings for
architectural
engineering,
industrial,
commercial,
topographical or similar purposes reproduced with the
aid of computer or any other devices.
196. 5601 22 00
Cigarette Filter rods
197. 61
Articles of apparel and clothing accessories, knitted or
crocheted, of sale value exceeding Rs. 2500 per piece
198. 62
Articles of apparel and clothing accessories, not knitted
or crocheted, of sale value exceeding Rs. 2500 per piece
199. 63 [other than 6309]
Other made-up textile articles, sets of sale value
exceeding Rs. 2500 per piece [other than worn clothing
and other worn articles; rags]
200. 3923 or 6305
Woven and non-woven bags and sacks of polyethylene
or polypropylene strips or the like, whether or not
laminated, of a kind used for packing of goods
201. 6305 32 00
Flexible intermediate bulk containers
202. 6401
Waterproof footwear with outer soles and uppers of
rubber or of plastics, the uppers of which are neither
fixed to the sole nor assembled by stitching, riveting,
nailing, screwing, plugging or similar processes
203. 6402
Other footwear with outer soles and uppers of rubber or
plastics
204. 6403
Footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of leather
205. 6404
Footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of textile materials
206. 6405
Other footwear
207. 6406
Parts of footwear (including uppers whether or not
attached to soles other than outer soles); removable in-
soles, heel cushions and similar articles; gaiters, leggings
and similar articles, and parts thereof
208. 6501
Hat-forms, hat bodies and hoods of felt, neither blocked
to shape nor with made brims; plateaux and manchons
(including slit manchons), of felt [other than textile caps]
50
209. 6502
Hat-shapes, plaited or made by assembling strips of any
material, neither blocked to shape, nor with made brims,
nor lined, nor trimmed
210. 6504 00 00
Hats and other headgear, plaited or made by assembling
strips of any material, whether or not lined or trimmed
211. 6505
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
212. 6506
Other headgear, whether or not lined or trimmed
213. 6507
Head-bands, linings, covers, hat foundations, hat frames,
peaks and chinstraps, for headgear
214. 6702
Artificial flowers, foliage and fruit and parts thereof;
articles made of artificial flowers, foliage or fruit
215. 6703
Wool or other animal hair or other textile materials,
prepared for use in making wigs or the like
216. 6704
Wigs, false beards, eyebrows and eyelashes, switches
and the like, of human or animal hair or of textile
materials; articles of human hair not elsewhere specified
or included
217. 6801
Setts, curbstones and flagstones, of natural stone (except
slate)
218. 6802
Worked monumental or building stone (except slate) and
articles thereof, other than goods of heading 6801;
mosaic cubes and the like, of natural stone (including
slate), whether or not on a backing; artificially coloured
granules, chippings and power, of natural stone
(including slate) [other than statues, statuettes, pedestals;
high or low reliefs, crosses, figures of animals, bowls,
vases, cups, cachou boxes, writing sets, ashtrays, paper
weights, artificial fruit and foliage, etc.; other ornamental
goods essentially of stone][except the items covered in
Sl. No. 176 in Schedule I]
219. 6803
Worked slate and articles of slate or of agglomerated
slate
220. 6804
Millstones, grindstones, grinding wheels and the like,
without frameworks, for grinding, sharpening, polishing,
trueing or cutting, hand sharpening or polishing stones,
and parts thereof, of natural stone, of agglomerated
natural or artificial abrasives, or of ceramics, with or
without parts of other materials
221. 6805
Natural or artificial abrasive powder or grain, on a base
of textile material, of paper, of paperboard or of other
materials, whether or not cut to shape or sewn or
otherwise made up
222. 6806
Slag wool, rock wool and similar mineral wools;
exfoliated vermiculite, expanded clays, foamed slag and
51
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
223. 6807
Articles of asphalt or of similar material (for example,
petroleum bitumen or coal tar pitch)
224. 6808
Panels, boards, tiles, blocks and similar articles of
vegetable fibre, of straw or of shavings, chips, particles,
sawdust or other waste, of wood, agglomerated with
cement, plaster or other mineral binders
225. 6809
Articles of plaster or of compositions based on plaster;
such as Boards, sheets, panels, tiles and similar articles,
not ornamented
226. 6810
Articles of cement, of concrete or of artificial stone,
whether or not reinforced
227. 6811
Articles of asbestos-cement, of cellulose fibre-cement or
the like
228. 6812
Fabricated asbestos fibres; mixtures with a basis of
asbestos or with a basis of asbestos and magnesium
carbonate; articles of such mixtures or of asbestos (for
example, thread, woven fabric, clothing, headgear,
footwear, gaskets), whether or not reinforced, other than
goods of heading 6811 or 6813
229. 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
230. 6814
Worked mica and articles of mica, including
agglomerated or reconstituted mica, whether or not on a
support of paper, paperboard or other materials
231. 6815
Articles of stone or of other mineral substances
(including carbon fibres, articles of carbon fibres and
articles of peat), not elsewhere specified or included
[other than Fly ash bricks Fly ash aggregates; Fly ash
blocks]
232. 6901
Blocks, tiles and other ceramic goods of siliceous fossil
meals (for example, kieselguhr, tripolite or diatomite) or
of similar siliceous earths
233. 6902
Refractory bricks, blocks, tiles and similar refractory
ceramic constructional goods, other than those of
siliceous fossil meals or similar siliceous earths
234. 6903
Other refractory ceramic goods (for example, retorts,
crucibles, muffles, nozzles, plugs, supports, cupels,
tubes, pipes, sheaths and rods), other than those of
siliceous fossil meals or of similar siliceous earths
52
235. 6904
Ceramic flooring blocks, support or filler tiles and the
like
236. 6905
Chimney-pots, cowls, chimney liners, architectural
ornaments and other ceramic constructional goods
237. 6906
Ceramic pipes, conduits, guttering and pipe fittings
238. 6907
Ceramic flags and paving, hearth or wall tiles; ceramic
mosaic cubes and the like, whether or not on a backing;
finishing ceramics
239. 6909
Ceramic wares for laboratory, chemical or other
technical uses; ceramic troughs, tubs and similar
receptacles of a kind used in agriculture; ceramic pots,
jars and similar articles of a kind used for the conveyance
or packing of goods
240. 6910
Ceramic sinks, wash basins, wash basin pedestals, baths,
bidets, water closet pans, flushing cisterns, urinals and
similar sanitary fixtures
241. 6914
Other ceramic articles
242. 7002
Glass in balls (other than microspheres of heading
70.18), rods or tubes, unworked
243. 7003
Cast glass and rolled glass, in sheets or profiles, whether
or not having an absorbent, reflecting or non-reflecting
layer, but not otherwise worked
244. 7004
Drawn glass and blown glass, in sheets, whether or not
having an absorbent, reflecting or non-reflecting layer,
but not otherwise worked
245. 7005
Float glass and surface ground or polished glass, in
sheets, whether or not having an absorbent, reflecting or
non-reflecting layer, but not otherwise worked
246. 7006 00 00
Glass of heading 7003, 7004 or 7005, bent, edge-worked,
engraved, drilled, enamelled or otherwise worked, but
not framed or fitted with other materials
247. 7007
Safety glass, consisting of toughened (tempered) or
laminated glass
248. 7008
Multiple-walled insulating units of glass
249. 7009
Glass mirrors, whether or not framed, including rear-
view mirrors
250. 7010
Carboys, bottles, flasks, jars, pots, phials, ampoules and
other containers, of glass, of a kind used for the
conveyance or packing of goods; preserving jars of glass;
stoppers, lids and other closures, of glass
251. 7011
Glass envelopes (including bulbs and tubes), open, and
glass parts thereof, without fittings, for electric lamps
and light sources, cathode ray tube or the like
53
252. 7013
Glassware of a kind used for table, kitchen, toilet, office,
indoor decoration or similar purposes (other than that of
heading 7010 or 7018)
253. 7014
Signalling glassware and optical elements of glass (other
than those of heading 7015), not optically worked
254. 7015
Clock or watch glasses and similar glasses, glasses for
non-corrective spectacles, curved, bent, hollowed or the
like, not optically worked; hollow glass spheres and their
segments, for the manufacture of such glasses
255. 7016
Paving blocks, slabs, bricks, squares, tiles and other
articles of pressed or moulded glass, whether or not
wired, of a kind used for building or construction
purposes; glass cubes and other glass small wares,
whether or not on a backing, for mosaics or similar
decorative purposes; leaded lights and the like; multi-
cellular or foam glass in blocks, panels, plates, shells or
similar forms
256. 7017
Laboratory, hygienic or pharmaceutical glassware,
whether or not graduated or calibrated
257. 7018
Imitation pearls, imitation precious or semi-precious
stones and similar glass smallwares, and articles thereof
other than imitation jewellery; glass eyes other than
prosthetic articles; statuettes and other ornaments of
lamp-worked glass, other than imitation jewellery; glass
microspheres not exceeding 1 mm in diameter
258. 7019
Glass fibres (including glass wool) and articles thereof
(for example, yarn, rovings, woven fabrics)
259. 7020
Other articles of glass [other than Globes for lamps and
lanterns, Founts for kerosene wick lamps, Glass
chimneys for lamps and lanterns]
260. 7201
Pig iron and spiegeleisen in pigs, blocks or other primary
forms
261. 7202
Ferro-alloys
262. 7203
Ferrous products obtained by direct reduction of iron ore
and other spongy ferrous products, in lumps, pellets or
similar forms; iron having a minimum purity by weight
of 99.94%, in lumps, pellets or similar forms
263. 7204
Ferrous waste and scrap; remelting scrap ingots of iron
or steel
264. 7205
Granules and powders, of pig iron, spiegeleisen, iron or
steel
265. 7206
Iron and non-alloy steel in ingots or other primary forms
(excluding iron of heading 7203)
266. 7207
Semi-finished products of iron or non-alloy steel
267. 7208 to 7212
All flat-rolled products of iron or non-alloy steel
268. 7213 to 7215
All bars and rods, of iron or non-alloy steel
54
269. 7216
Angles, shapes and sections of iron or non-alloy steel
270. 7217
Wire of iron or non-alloy steel
271. 7218
Stainless steel in ingots or other primary forms; semi-
finished products of stainless steel
272. 7219, 7220
All flat-rolled products of stainless steel
273. 7221, 7222
All bars and rods, of stainless steel
274. 7223
Wire of stainless steel
275. 7224
Other alloy steel in ingots or other primary forms; semi-
finished products of other alloy steel
276. 7225, 7226
All flat-rolled products of other alloy steel
277. 7227, 7228
All bars and rods of other alloy steel.
278. 7229
Wire of other alloy steel
279. 7301
Sheet piling of iron or steel, whether or not drilled,
punched or made from assembled elements; welded
angles, shapes and sections, of iron or steel
280. 7302
Railway or tramway track construction material of iron
or steel, the following: rails, check-rails and rack rails,
switch blades, crossing frogs, point rods and other
crossing pieces, sleepers (cross-ties), fish-plates, chairs,
chair wedges, sole plates (base plates), rail clips
bedplates, ties and other material specialized for jointing
or fixing rails
281. 7303
Tubes, pipes and hollow profiles, of cast iron
282. 7304
Tubes, pipes and hollow profiles, seamless, of iron (other
than cast iron) or steel
283. 7305
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
284. 7306
Other tubes, pipes and hollow profiles (for example,
open seam or welded, riveted or similarly closed), of iron
or steel
285. 7307
Tube or pipe fittings (for example, couplings, elbows,
sleeves), of iron or steel
286. 7308
Structures (excluding prefabricated buildings of heading
94.06) and parts of structures (for example, bridges and
bridge-sections, lock-gates, towers, lattice masts, roofs,
roofing frame-works, doors and windows and their
frames and thresholds for doors, and shutters,
balustrades, pillars, and columns), of iron or steel; plates,
rods, angles, shapes, section, tubes and the like, prepared
for using structures, of iron or steel [other than
transmission towers]
287. 7309
Reservoirs, tanks, vats and similar containers for any
material (other than compressed or liquefied gas), of iron
55
or steel, of a capacity exceeding 300 l, whether or not
lined or heat-insulated, but not fitted with mechanical or
thermal equipment
288. 7310
Tanks, casks, drums, cans, boxes and similar containers,
for any material (other than compressed or liquefied
gas), of iron or steel, of a capacity not exceeding 300 l,
whether or not lined or heat-insulated, but not fitted with
mechanical or thermal equipment, other than Milk cans
made of Iron or Steel
289. 7311
Containers for compressed or liquefied gas, of iron or
steel
290. 7312
Stranded wire, ropes, cables, plaited bands, slings and
the like, of iron or steel, not electrically insulated
291. 7313
Barbed wire of iron or steel; twisted hoop or single flat
wire, barbed or not, and loosely twisted double wire, of
a kind used for fencing, of iron or steel
292. 7314
Cloth (including endless bands), grill, netting and
fencing, of iron or steel wire; expanded metal of iron or
steel
293. 7315
Chain and parts thereof, of iron or steel falling under
7315 20, 7315 81, 7315 82, 7315 89, 7315 90
294. 7316
Anchors, grapnels and parts thereof, of iron or steel
295. 7317
Nails, tacks, drawing pins, corrugated nails, staples
(other than those of heading 8305) and similar articles,
of iron or steel, whether or not with heads of other
material, but excluding such articles with heads of
copper
296. 7318
Screws, bolts, nuts, coach screws, screw hooks, rivets,
cotters, cotter-pins, washers (including spring washers)
and similar articles, of iron or steel
297. 7319
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
298. 7320
Springs and leaves for springs, of iron and steel
299. 7321
Stoves, ranges, grates, cookers (including those with
subsidiary boilers for central heating), barbecues,
braziers, gas-rings, plate warmers and similar non-
electric domestic appliances, and parts thereof, of iron or
steel [other than Kerosene burners, kerosene stoves,
wood burning stoves of iron or steel, and solar
cookers]
300. 7322
Radiators for central heating, not electrically heated, and
parts thereof, of iron or steel; air heaters and hot air
distributors (including distributors which can also
distribute fresh or conditioned air), not electrically
56
heated, incorporating a motor-driven fan or blower, and
parts thereof, of iron or steel
301. 7323
Iron or steel wool; pot scourers and scouring or polishing
pads, gloves and the like, of iron or steel (other than Milk
cans made of Iron or Steel)
302. 7323 9410
Ghamella
303. 7324
Sanitary ware and parts thereof, of iron and steel
304. 7325
Other cast articles of iron or steel
305. 7326
Other articles of iron or steel
306. 7401
Copper mattes; cement copper (precipitated copper)
307. 7402
Unrefined copper; copper anodes for electrolytic refining
308. 7403
Refined copper and copper alloys, unwrought
309. 7404
Copper waste and scrap
310. 7405
Master alloys of copper
311. 7406
Copper powders and flakes
312. 7407
Copper bars, rods and profiles
313. 7408
Copper wire
314. 7409
Copper plates, sheets and strip, of a thickness exceeding
0.15 mm
315. 7410
Copper foils
316. 7411
Copper tubes and pipes
317. 7412
Copper tube or pipe fittings (for example, couplings,
elbows, sleeves)
318. 7413
Stranded wires and cables
319. 7415
Nails, tacks, drawing pins, staples (other than those of
heading 83.05) and similar articles, of copper or of iron
or steel with heads of copper; screws, bolts, nuts, screw
hooks, rivets, cotters, cotter-pins, washers (including
spring washers) and similar articles, of copper
320. 7418
All goods (other than table, kitchen or other household
articles of copper; Utensils)
321. 7419
Other articles of copper (other than Brass Kerosene
Pressure Stove)
322. 7501
Nickel
mattes, nickel oxide sinters and other
intermediate products of nickel metallurgy
323. 7502
Unwrought nickel
324. 7503
Nickel waste and scrap
325. 7504
Nickel powders and flakes
326. 7505
Nickel bars, rods, profiles and wire
327. 7506
Nickel plates, sheets, strip and foil
328. 7507
Nickel tubes, pipes and tube or pipe fittings (for
example, couplings, elbows, sleeves)
57
329. 7508
Other articles of nickel
330. 7601
Unwrought Aluminium
331. 7602
Aluminium waste and scrap
332. 7603
Aluminium powders and flakes
333. 7604
Aluminium bars, rods and profiles
334. 7605
Aluminium wire
335. 7606
Aluminium plates, sheets and strip, of a thickness
exceeding 0.2 mm
336. 7607
Aluminium foil (whether or not printed or backed with
paper, paperboard, plastics or similar backing materials)
of a thickness (excluding any backing) not exceeding 0.2
mm
337. 7608
Aluminium tubes and pipes
338. 7609
Aluminium tube or pipe fittings (for example, couplings,
elbows, sleeves)
339. 7610
Aluminium
structures
(excluding
prefabricated
buildings of heading 9406) and parts of structures (for
example, bridges and bridge-sections, towers, lattice
masts, roofs, roofing frameworks, balustrades, pillars
and columns); aluminium plates, rods, profiles, tubes and
the like, prepared for use in structures
340. 7611
Aluminium reservoirs, tanks, vats and similar containers,
for any material (other than compressed or liquefied
gas), of a capacity exceeding 300 l, whether or not lined
or heat-insulated, but not fitted with mechanical or
thermal equipment
341. 7612
Aluminium casks, drums, cans, boxes, etc., other than
Milk cans made of Aluminium
342. 7613
Aluminium containers for compressed or liquefied gas
343. 7614
Stranded wires, cables, plaited bands and the like, of
aluminium, not electrically insulated
344. 7615
All goods (other than table, kitchen or other household
articles, of aluminium; Utensils, Milk cans made of
Aluminium)
345. 7616
Other articles of aluminium
346. 7801
Unwrought lead
347. 7802
Lead waste and scrap
348. 7804
Lead plates, sheets, strip and foil; lead powders and
flakes
349. 7806
Other articles of lead (including sanitary fixtures and
Indian lead seals)
350. 7901
Unwrought zinc
351. 7902
Zinc waste and scrap
352. 7903
Zinc dust, powders and flakes
58
353. 7904
Zinc bars, rods, profiles and wire
354. 7905
Zinc plates, sheets, strip and foil
355. 7907
Other articles of zinc including sanitary fixtures
356. 8001
Unwrought tin
357. 8002
Tin waste and scrap
358. 8003
Tin bars, rods, profiles and wire
359. 8007
Other articles of tin
360. 8101 to 8112
Other base metals, namely, Tungsten, Molybdenum,
Tantalum, Magnesium, Cobalt mattes, and other
intermediate products of cobalt metallurgy, Bismuth,
Cadmium, Titanium, Zirconium, Antimony, Manganese,
Beryllium, chromium, germanium, vanadium, gallium,
hafnium, indium, niobium (columbium), rhenium and
thallium, and articles thereof, including waste and scrap
361. 8113
Cermets and articles thereof, including waste and scrap
362. 8202
Hand saws; blades for saws of all kinds (including
slitting, slotting or toothless saw blades)
363. 8203
Files, rasps, pliers (including cutting pliers), pincers,
tweezers, metal cutting shears, pipe-cutters, bolt
croppers, perforating punches and similar hand tools
364. 8204
Hand-operated spanners and wrenches (including torque
meter wrenches but not including tap wrenches);
interchangeable spanner sockets, with or without handles
365. 8205
Hand tools (including glaziers' diamonds), not elsewhere
specified or included; blow lamps; vices, clamps and the
like, other than accessories for and parts of, machine-
tools or water-jet cutting machines; anvils; portable
forges; hand or pedal-operated grinding wheels with
frameworks
366. 8206
Tools of two or more of the headings 8202 to 8205, put
up in sets for retail sale
367. 8207
Interchangeable tools for hand tools, whether or not
power-operated, or for machine-tools (for example, for
pressing, stamping, punching, tapping, threading,
drilling, boring, broaching, milling, turning or screw
driving), including dies for drawing or extruding metal,
and rock drilling or earth boring tools
368. 8208
Knives and cutting blades, for machines or for
mechanical appliances
369. 8209
Plates, sticks, tips and the like for tools, unmounted, of
cermets
370. 8210 00 00
Hand-operated mechanical appliances, weighing 10 kg
or less, used in the preparation, conditioning or serving
of food or drink
59
371. 8211
Knives with cutting blades, serrated or not (including
pruning knives), other than knives of heading 8208, and
blades therefor
372. 8212
Razors and razor blades (including razor blade blanks in
strips)
373. 8213 00 00
Scissors, tailors' shears and similar shears, and blades
therefor
374. 8214
Other articles of cutlery (for example, hair clippers,
butchers' or kitchen cleavers, choppers and mincing
knives); manicure or pedicure sets and instruments
including nail files [other than pencil sharpeners]
375. 8215
Spoons, forks, ladles, skimmers, cake-servers, fish-
knives, butter-knives, sugar tongs and similar kitchen or
tableware
376. 8301
Padlocks and locks (key, combination or electrically
operated), of base metal; clasps and frames with clasps,
incorporating locks, of base metal; keys for any of the
foregoing articles, of base metal
377. 8302
Base metal mountings, fittings and similar articles
suitable for furniture, doors, staircases, windows, blinds,
coachwork, saddlery, trunks, chests, caskets or the like;
base metal hat-racks, hat-pegs, brackets and similar
fixtures; castors with mountings of base metal; automatic
door closers of base metal
378. 8303
Armoured or reinforced safes, strong-boxes and doors
and safe deposit lockers for strong-rooms, cash or deed
boxes and the like, of base metal
379. 8304
Filing cabinets, card-index cabinets, paper trays, paper
rests, pen trays, office-stamp stands and similar office or
desk equipment, of base metal, other than office furniture
of heading 9403
380. 8305
Fittings for loose-leaf binders or files, letter clips, letter
corners, paper clips, indexing tags and similar office
articles, of base metal; staples in strips (for example, for
offices, upholstery, packaging), of base metal
381. 8307
Flexible tubing of base metal, with or without fittings
382. 8308
Clasps, frames with clasps, buckles, buckle-clasps,
hooks, eyes, eyelets and the like, of base metal, of a kind
used for clothing or clothing accessories, footwear,
jewellery, wrist watches, books, awnings, leather goods,
travel goods or saddlery or for other made up articles;
tubular or bifurcated rivets, of base metal; beads and
spangles, of base metal
383. 8309
Stoppers, caps and lids (including crown corks, screw
caps and pouring stoppers), capsules for bottles, threaded
bungs, bung covers, seals and other packing accessories,
of base metal
60
384. 8310
Sign-plates, name-plates, address-plates and similar
plates, numbers, letters and other symbols, of base metal,
excluding those of heading 9405
385. 8311
Wire, rods, tubes, plates, electrodes and similar products,
of base metal or of metal carbides, coated or cored with
flux material, of a kind used for soldering, brazing,
welding or deposition of metal or of metal carbides; wire
and rods, of agglomerated base metal powder, used for
metal spraying
386. 84
Parts suitable for use solely or principally with fixed
Speed Diesel Engines of power not exceeding 15HP
387. 84 or 85
Parts suitable for use solely or principally with power
driven pumps primarily designed for handling water,
namely, centrifugal pumps (horizontal and vertical),
deep tube-well turbine pumps, submersible pumps, axial
flow and mixed flow vertical pumps
388. 8401
Nuclear reactors; machinery and apparatus for isotopes
separation
389. 8402
Steam or other vapour generating boilers (other than
central heating hot water boilers capable also of
producing low pressure steam); super-heated water
boilers
390. 8403
Central heating boilers other than those of heading 8402
391. 8404
Auxiliary plant for use with boilers of heading 8402 or
8403 (for example, economisers, super-heaters, soot
removers, gas recoverers); condensers for steam or other
vapour power units
392. 8405
Producer gas or water gas generators, with or without
their purifiers; acetylene gas generators and similar
water process gas generators, with or without their
purifiers
393. 8406
Steam turbines and other vapour turbines
394. 8407
Spark-ignition
reciprocating
or
rotary
internal
combustion piston engine [other than aircraft engines]
395. 8408
Compression-ignition
internal
combustion
piston
engines (diesel or semi-diesel engines)
396. 8409
Parts suitable for use solely or principally with the
engines of heading 8407 or 8408
397. 8410
Hydraulic turbines, water wheels, and regulators therefor
398. 8411
Turbo-jets, turbo-propellers and other gas turbines [other
than aircraft engines]
399. 8412
Other engines and motors (Reaction engines other than
turbo jets, Hydraulic power engines and motors,
Pneumatic power engines and motors, other parts) [other
than wind turbine or engine]
61
400. 8413
(a) Concrete pumps [8413 40 00]; (b) other rotary
positive displacement pumps [8413 60]; (c) Power
driven pumps primarily designed for handling water,
namely, centrifugal pumps (horizontal and vertical),
deep tube-well turbine pumps, submersible pumps, axial
flow and mixed flow vertical pumps]; 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]
401. 8414
Air or vacuum pumps, air or other gas compressors
and fans; ventilating or recycling hoods incorporating
a fan, whether or not fitted with filters; Gas-tight
biological safety cabinets, whether or not fitted with
filters[other than bicycle pumps, other hand pumps
and parts of air or vacuum pumps and compressors
of bicycle pumps]
402. 8414 20 10
Bicycles pumps
403. 8414 90 12
Parts of air or vacuum pumps and compressors of bicycle
pumps
404. 8415
Air-conditioning machines, comprising a motor-driven
fan and elements for changing the temperature and
humidity, including those machines in which the
humidity cannot be separately regulated
405. 8416
Furnace burners for liquid fuel, for pulverised solid fuel
or for gas; mechanical stokers, including their
mechanical grates, mechanical ash dischargers and
similar appliances
406. 8417
Industrial or laboratory furnaces and ovens, including
incinerators, non-electric
407. 8418
Refrigerators, freezers and other refrigerating or freezing
equipment, electric or other; heat pumps other than air
conditioning machines of heading 8415
408. 8419 [other than 8419
12]
Machinery, plant or laboratory equipment, whether or
not electrically heated (excluding furnaces, ovens and
other equipment of heading 8514), for the treatment of
materials by a process involving a change of temperature
such as heating, cooking, roasting, distilling, rectifying,
sterilising, pasteurising, steaming, drying, evaporating,
vaporising, condensing or cooling, other than machinery
or plant of a kind used for domestic purposes;
instantaneous or storage water heaters, non-electric
[other than Solar water heater and system]
409. 8420
Calendering or other rolling machines, other than for
metals or glass, and cylinders therefor [other than Hand
operated rubber roller]
410. 8421
Centrifuges, including centrifugal dryers; filtering or
purifying machinery and apparatus, for liquids or gases
62
411. 8422
Dish washing machines, household [8422 11 00] and
other [8422 19 00]; 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
412. 8423
Weighing machinery (excluding balances of a sensitivity
of 5 centigrams or better), including weight operated
counting or checking machines; weighing machine
weights of all kinds
413. 8424
Mechanical appliances (whether or not hand-operated)
for projecting, dispersing or spraying liquids or powders;
fire extinguishers, whether or not charged; spray guns
and similar appliances; steam or sand blasting machines
and similar jet projecting machines [other than
sprinklers; drip irrigation systems including laterals;
mechanical sprayer; nozzles for drip
irrigation
equipment or nozzles for sprinklers]
414. 8425
Pulley tackle and hoists other than skip hoists; winches
and capstans; jacks
415. 8426
Ship’s derricks; cranes including cable cranes; mobile
lifting frames, straddle carriers and works trucks fitted
with a crane
416. 8427
Fork-lift trucks; other works trucks fitted with lifting or
handling equipment
417. 8428
Other lifting, handling, loading or unloading machinery
(for example, lifts, escalators, conveyors, teleferics)
418. 8429
Self-propelled
bulldozers,
angledozers,
graders,
levellers, scrapers, mechanical shovels, excavators,
shovel loaders, tamping machines and road rollers
419. 8430
Other moving, grading, levelling, scraping, excavating,
tamping, compacting, extracting or boring machinery,
for earth, minerals or ores; piledrivers and pile-
extractors; snow-ploughs and snow-blowers
420. 8431
Parts suitable for use solely or principally with the
machinery of headings 8425 to 8430
421. 8433
Machines for cleaning, sorting or grading eggs, fruit
or other agricultural produce, other than machinery of
heading 8437; parts thereof [8433 90 00]
422. 8434
Milking machines and dairy machinery
423. 8435
Presses, crushers and similar machinery used in the
manufacture of wine, cider, fruit juices or similar
beverages
424. 8437
Machines for cleaning, sorting or grading, seed, grain or
dried leguminous vegetables; machinery used in milling
63
industry or for the working of cereals or dried
leguminous vegetables other than farm type
machinery and parts thereof
425. 8438
Machinery, not specified or included elsewhere in this
Chapter, for the industrial preparation or manufacture
of food or drink, other than machinery for the
extraction or preparation of animal or fixed vegetable
or microbial fats or oils
426. 8439
Machinery for making pulp of fibrous cellulosic material
or for making or finishing paper or paperboard
427. 8440
Book-binding
machinery,
including
book-sewing
machines
428. 8441
Other machinery for making up paper pulp, paper or
paperboard, including cutting machines of all kinds
429. 8442
Machinery, apparatus and equipment (other than the
machines of headings 8456 to 8465) for preparing or
making plates, printing components; plates, cylinders
and lithographic stones, prepared for printing purposes
(for example, planed, grained or polished)
430. 8443
Printing machinery used for printing by means of plates,
cylinders and other printing components of heading
8442; other printers, copying machines and facsimile
machines, whether or not combined; parts and
accessories thereof
431. 8444
Machines for extruding, drawing, texturing or cutting
man-made textile materials
432. 8445
Machines for preparing textile fibres; spinning, doubling
or twisting machines and other machinery for producing
textile yarns; textile reeling or winding (including weft-
winding) machines and machines for preparing textile
yarns for use on the machines of heading 8446 or 8447
433. 8446
Weaving machines (looms)
434. 8447
Knitting machines, stitch-bonding machines and
machines for making gimped yarn, tulle, lace,
embroidery, trimmings, braid or net and machines for
tufting
435. 8448
Auxiliary machinery for use with machines of heading
8444, 8445, 8446 or 8447 (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)
64
436. 8449
Machinery for the manufacture or finishing of felt or
nonwovens in the piece or in shapes, including
machinery for making felt hats; blocks for making hats
437. 8450
Household or laundry-type washing machines, including
machines which both wash and dry
438. 8451
Machinery (other than machines of heading 8450) for
washing, cleaning, wringing, drying, ironing, pressing
(including fusing presses), bleaching, dyeing, dressing,
finishing, coating or impregnating textile yarns, fabrics
or made up textile articles and machines for applying the
paste to the base fabric or other support used in the
manufacture of floor covering such as linoleum;
machines for reeling, unreeling, folding, cutting or
pinking textile fabrics
439. 8453
Machinery for preparing, tanning or working hides, skins
or leather or for making or repairing footwear or other
articles of hides, skins or leather, other than sewing
machines
440. 8454
Converters, ladles, ingot moulds and casting machines,
of a kind used in metallurgy or in metal foundries
441. 8455
Metal-rolling mills and rolls therefor
442. 8456
Machine-tools for working any material by removal of
material, by laser or other light or photon beam,
ultrasonic, electro-discharge, electro-chemical, electron
beam, ionic-beam or plasma arc processes
443. 8457
Machining centres, unit construction machines (single
station) and multi-station transfer machines, for working
metal
444. 8458
Lathes (including turning centres) for removing metal
445. 8459
Machine-tools (including way-type unit head machines)
for drilling, boring, milling, threading or tapping by
removing metal, other than lathes (including turning
centres) of heading 8458
446. 8460
Machine-tools for deburring, sharpening, grinding,
honing, lapping, polishing or otherwise finishing metal,
or cermets by means of grinding stones, abrasives or
polishing products, other than gear cutting, gear grinding
or gear finishing machines of heading 8461
447. 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
448. 8462
Machine-tools (including presses) for working metal by
forging, hammering or die forging (excluding rolling
mills); Machine-tools (including presses, slitting lines
and cut-to-length lines) for working metal by bending,
65
folding, straightening, flattening, shearing,
punching, notching or nibbling (excluding draw-
benches); Presses for working metal or metal carbides,
not specified above
449. 8463
Other machine-tools for working metal, or cermets,
without removing material
450. 8464
Machine-tools for working stone, ceramics, concrete,
asbestos-cement or like mineral materials or for cold
working glass
451. 8465
Machine-tools (including machines for nailing, stapling,
glueing or otherwise assembling) for working wood,
cork, bone, hard rubber, hard plastics or similar hard
materials
452. 8466
Parts and accessories suitable for use solely or
principally with the machines of headings 8456 to 8465
including work or tool holders, self-opening dieheads,
dividing heads and other special attachments for the
machines; tool holders for any type of tool, for working
in the hand
453. 8467
Tools for working in the hand, pneumatic, hydraulic or
with self-contained electric or non-electric motor
454. 8468
Machinery and apparatus for soldering, brazing or
welding, whether or not capable of cutting, other than
those of heading 8515; gas-operated surface tempering
machines and appliances
455. 8470
Calculating machines and pocket-size data recording,
reproducing and displaying machines with calculating
functions;
accounting
machines,
postage-franking
machines, ticket-issuing machines and similar machines,
incorporating a calculating device; cash registers
456. 8471
Automatic data processing machines and units thereof;
magnetic or optical readers, machines for transcribing
data onto data media in coded form and machines for
processing such data, not elsewhere specified or included
457. 8472
Other office machines (for example, hectograph or
stencil duplicating machines, addressing machines,
automatic banknote dispensers, coin sorting machines,
coin counting or wrapping machines, pencil sharpening
machines, perforating or stapling machines) [other than
Braille typewriters, electric or non-electric]
458. 8473
Parts and accessories (other than covers, carrying cases
and the like) suitable for use solely or principally with
machines of headings 8470 to 8472
459. 8474
Machinery for sorting, screening, separating, washing,
crushing, grinding, mixing or kneading earth, stone, ores
or other mineral substances, in solid (including powder
or paste) form; machinery for agglomerating, shaping or
moulding solid mineral fuels, ceramic paste, unhardened
66
cements, plastering materials or other mineral products
in powder or paste form; machines for forming foundry
moulds of sand
460. 8475
Machines for assembling electric or electronic lamps,
tubes or valves or flashbulbs, in glass envelopes;
machines for manufacturing or hot working glass or
glassware
461. 8476
Automatic goods-vending machines (for example,
postage stamps, cigarette, food or beverage machines),
including money changing machines
462. 8477
Machinery for working rubber or plastics or for the
manufacture of products from these materials, not
specified or included elsewhere in this Chapter
463. 8478
Machinery for preparing or making up tobacco, not
specified or included elsewhere in this chapter
464. 8479
Machines and mechanical appliances having individual
functions, not specified or included elsewhere in this
Chapter [other than Composting Machines]
465. 8480
Moulding boxes for metal foundry; mould bases;
moulding patterns; moulds for metal (other than ingot
moulds), metal carbides, glass, mineral materials, rubber
or plastics
466. 8481
Taps, cocks, valves and similar appliances for pipes,
boiler shells, tanks, vats or the like, including pressure-
reducing valves and thermostatically controlled valves
467. 8482
Ball bearing, Roller Bearings
468. 8483
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)
469. 8484
Gaskets and similar joints of metal sheeting combined
with other material or of two or more layers of metal; sets
or assortments of gaskets and similar joints, dissimilar in
composition, put up in pouches, envelopes or similar
packings; mechanical seals
470. 8485
Machines for Additive Manufacturing
471. 8486
Machines and apparatus of a kind used solely or
principally for the manufacture of semiconductor boules
or wafers, semiconductor devices, electronic integrated
circuits or flat panel displays; machines and apparatus
specified in Note 11(C) to this Chapter; parts and
accessories
67
472. 8487
Machinery parts, not containing electrical connectors,
insulators, coils, contacts or other electrical features not
specified or included elsewhere in this chapter
473. 84 or 85
E-waste
Explanation.- For the purpose of this entry, E-waste
means electrical and electronic equipment listed in
Schedule I of the E-Waste (Management) Rules, 2016
(published in the Gazette of India vide G.S.R. 338 (E)
dated the 23rd March, 2016), whole or in part if
discarded as waste by the consumer or bulk consumer
474. 8501
Electric motors and generators (excluding generating
sets)
475. 8502
Electric generating sets and rotary converters
476. 8503
Parts suitable for use solely or principally with the
machines of heading 8501 or 8502
477. 8504
Electrical transformers, static converters (for example,
rectifiers) and inductors other than charger or charging
station for Electrically operated vehicles
478. 8505
Electro-magnets; permanent magnets and articles
intended
to
become
permanent
magnets
after
magnetisation; electro-magnetic or permanent magnet
chucks, clamps and similar holding devices; electro-
magnetic couplings, clutches and brakes; electro-
magnetic lifting heads
479. 8506
Primary cells and primary batteries
480. 8507
Electric accumulators, including separators therefor,
whether or not rectangular (including square)
481. 8508
Vacuum cleaners
482. 8509
Electro-mechanical domestic appliances, with self-
contained electric motor, other than vacuum cleaners of
heading 8508
483. 8510
Shavers, hair clippers and hair-removing appliances,
with self-contained electric motor
484. 8511
Electrical ignition or starting equipment of a kind used
for spark-ignition or compression-ignition internal
combustion engines (for example, ignition magnetos,
magneto-dynamos, ignition coils, sparking plugs and
glow plugs, starter motors); generators (for example,
dynamos, alternators) and cut-outs of a kind used in
conjunction with such engines
485. 8512
Electrical lighting or signalling equipment (excluding
articles of heading 8539), windscreen wipers, defrosters
and demisters, of a kind used for cycles or motor vehicles
486. 8513
Portable electric lamps designed to function by their own
source of energy (for example, dry batteries,
68
accumulators, magnetos), other than lighting equipment
of heading 8512
487. 8514
Industrial or laboratory electric furnaces and ovens
(including those functioning by induction or dielectric
loss); other industrial or laboratory equipment for the
heat treatment of materials by induction or dielectric loss
488. 8515
Electric (including electrically heated gas), laser or other
light or photo beam, ultrasonic, electron beam, magnetic
pulse or plasma arc soldering, brazing or welding
machines and apparatus, whether or not capable of
cutting; electric machines and apparatus for hot spraying
of metals or cermets
489. 8516
Electric instantaneous or storage water heaters and
immersion heaters; electric space heating apparatus and
soil heating apparatus; electro thermic hairdressing
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 [other than solar cookers]; electric
heating resistors, other than those of heading 8545
490. 8517
All goods
491. 8518
Microphones and stands therefore; loudspeakers,
whether or not mounted in their enclosures; headphones
and earphones, whether or not combined with a
microphone, and sets consisting of a microphone and one
or
more
loudspeakers;
audio-frequency
electric
amplifiers; electric sound amplifier set
492. 8519
Sound recording or reproducing apparatus
493. 8521
Video recording or reproducing apparatus, whether or
not incorporating a video tuner
494. 8522
Parts and accessories suitable for use solely or
principally with the apparatus of headings 8519 or 8521
495. 8523
Discs, tapes, solid-state non-volatile storage devices,
"smart cards" and other media for the recording of sound
or of other phenomena, whether or not recorded,
including matrices and masters for the production of
discs, but excluding products of Chapter 37
496. 8524
Flat Panel Display Modules, Whether or Not
Incorporating Touch-Sensitive Screens
497. 8525
Closed-circuit
television
(CCTV),
transmission
apparatus for radio-broadcasting or television,
whether or not incorporating reception apparatus or
sound recording or reproducing apparatus; television
cameras, digital cameras and video camera recorders
[other than two-way radio (Walkie talkie) used by
defense, police and paramilitary forces, etc.]
69
498. 8526
Radar apparatus, radio navigational aid apparatus and
radio remote control apparatus
499. 8527
Reception apparatus for radio-broadcasting, whether or
not combined, in the same housing, with sound recording
or reproducing apparatus or a clock
500. 8528
Television set (including LCD or LED television),
Computer Monitors, Set top Box for Television;
monitors and projectors, not incorporating television
reception apparatus, reception apparatus for television,
whether or not incorporating radio-broadcast receivers or
sound or video recording or reproducing apparatus
501. 8529
Parts suitable for use solely or principally with the
apparatus of headings 8525 to 8528
502. 8530
Electrical signalling, safety or traffic control equipment
for railways, tramways, roads, inland waterways,
parking facilities, port installations or airfields (other
than those of heading 8608)
503. 8531
Electric sound or visual signalling apparatus (for
example, bells, sirens, indicator panels, burglar or fire
alarms), other than those of heading 8512 or 8530
504. 8532
Electrical capacitors, fixed, variable or adjustable (pre-
set)
505. 8533
Electrical
resistors
(including
rheostats
and
potentiometers), other than heating resistors
506. 8534 00 00
Printed Circuits
507. 8535
Electrical apparatus for switching or protecting electrical
circuits, or for making connections to or in electrical
circuits (for example, switches, fuses, lightning arresters,
voltage limiters, surge suppressors, plugs and other
connectors, junction boxes), for a voltage exceeding
1,000 volts
508. 8536
Electrical apparatus for switching or protecting electrical
circuits, or for making connections to or in electrical
circuits (for example, switches, relays, fuses, surge
suppressors, plugs, sockets, lampholders, and other
connectors, junction boxes), for a voltage not exceeding
1,000 volts: connectors for optical fibres, optical fibre
bundles or cables
509. 8537
Boards, panels, consoles, desks, cabinets and other
bases, equipped with two or more apparatus of heading
8535 or 8536, for electric control or the distribution of
electricity, including those incorporating instruments or
apparatus of chapter 90, and numerical control
apparatus, other than switching apparatus of heading
8517
510. 8538
Parts suitable for use solely or principally with the
apparatus of heading 8535, 8536 or 8537
70
511. 8539
Electrical Filament or discharge lamps including sealed
beam lamp units and ultra-violet or infra-red lamps; arc
lamps
512. 8540
Thermionic, cold cathode or photo-cathode valves and
tubes (for example, vacuum or vapour or gas filled
valves and tubes, mercury arc rectifying valves and
tubes, cathode-ray tubes, television camera tubes)
513. 8541
Semiconductor
Devices
(for
example,
Diodes,
Transistors, Semiconductor Based Transducers);
Photosensitive Semiconductor devices; Light-Emitting
Diodes (LED), whether or not assembled with other
Light-Emitting Diodes (LED); mounted piezo-electric
crystals
514. 8542
Electronic integrated circuits
515. 8543
Electrical machines and apparatus, having individual
functions, not specified or included elsewhere in this
Chapter
516. 8544
Insulated (including enamelled or anodised) wire, cable
(including co-axial cable) and other insulated electric
conductors, whether or not fitted with connectors; optical
fibre cables, made up of individually sheathed fibres,
whether or not assembled with electric conductors or
fitted with connectors
517. 8545
Carbon electrodes, carbon brushes, Lamp carbons,
battery carbons and other articles of graphite or other
carbon, with or without metal, of a kind used for
electrical purposes
518. 8546
Electrical insulators of any material
519. 8547
Insulating fittings for electrical machines, appliances or
equipment, being fittings wholly of insulating material
apart from any minor components of metal (for example,
threaded sockets) incorporated during moulding solely
for the purposes of assembly, other than insulators of
heading 8546; electrical conduit tubing and joints
therefor, of base metal lined with insulating material
520. 8548 00 00
Electrical parts of machinery or apparatus, not specified
or included elsewhere in Chapter 85
521. 8549
Electrical and electronic waste and scrap
522. 8601
Rail locomotives powered from an external source of
electricity or by electric accumulators.
523. 8602
Other rail locomotives; locomotive tenders; such as
Diesel electric locomotives, Steam locomotives and
tenders thereof
524. 8603
Self-propelled railway or tramway coaches, vans and
trucks, other than those of heading 8604.
525. 8604
Railway or tramway maintenance or service vehicles,
whether or not self-propelled (for example, workshops,
71
cranes, ballast tampers, track liners, testing coaches and
track inspection vehicles)
526. 8605
Railway or tramway passenger coaches, not self-
propelled; luggage vans, post office coaches and other
special purpose railway or tramway coaches, not self-
propelled (excluding those of heading 8604)
527. 8606
Railway or tramway goods vans and wagons, not self-
propelled
528. 8607
Parts of railway or tramway locomotives or rolling-
stock; such as Bogies, bissel-bogies, axles and wheels,
and parts thereof.
529. 8608
Railway or tramway track fixtures and fittings;
mechanical (including electro-mechanical) signalling,
safety or traffic control equipment for railways,
tramways, roads, inland waterways, parking facilities,
port installations or airfields; parts of the foregoing.
530. 8609
Containers (including containers for the transport of
fluids) specially designed and equipped for carriage by
one or more modes of transport [including refrigerated
containers]
531. 8701
Road tractors for semi-trailers of engine capacity more
than 1800 cc
532. 8702
Motor vehicles for the transport of ten or more persons,
including the driver [including buses for use in public
transport, which exclusively run on Bio-fuels]
533. 8702 or 8703
Motor vehicles cleared as ambulances duly fitted with all
the fitments, furniture and accessories necessary for an
ambulance from the factory manufacturing such motor
vehicles
534. 8703 21 or 8703
22
Petrol, Liquefied petroleum gases (LPG) or compressed
natural gas (CNG) driven motor vehicles of engine
capacity not exceeding 1200cc and of length not
exceeding 4000 mm
Explanation.- For the purposes of this entry,
the specification of the motor vehicle
shall
be determined as per the Motor
Vehicles Act, 1988 (59 of 1988) and the rules
made there under.
535. 8703 31
Diesel driven motor vehicles of engine capacity not
exceeding 1500 cc and of length not exceeding 4000 mm
Explanation.- For the purposes of this entry, the
specification of the motor vehicle shall be
72
determined as per the Motor Vehicles Act, 1988 (59 of
1988) and the rules made there under.
536. 8703
Following motor vehicles of length not exceeding 4000
mm, namely: - (a) Petrol, Liquefied petroleum gases
(LPG) or compressed natural gas (CNG) driven vehicles
of engine capacity not exceeding 1200cc; and (b) Diesel
driven vehicles of engine capacity not exceeding 1500 cc
for persons with orthopedic physical disability, subject
to the condition that an officer not below the rank of
Deputy Secretary to the Government of India in the
Department of Heavy Industries certifies that the said
goods shall be used by the persons with orthopedic
physical disability in accordance with the guidelines
issued by the said Department
537. 8703
Three wheeled vehicles
538. 8703 40, 8703 60
Following Vehicles, with both spark-ignition
internal combustion reciprocating piston
engine and electric motor as motors for
propulsion;
(a) Motor vehicles cleared as ambulances
duly fitted with all the fitments, furniture
and
accessories
necessary
for
an
ambulance
from
the
factory
manufacturing such motor vehicles
(b) Three wheeled vehicles
(c) Motor vehicles of engine capacity not
exceeding 1200cc and of length not
exceeding 4000 mm
Explanation.- For the purposes of this entry, the
specification of the motor vehicle shall be determined as
per the Motor Vehicles Act, 1988 (59 of 1988) and the
rules made there under
539. 8703 50, 8703 70
Following Vehicles, with both compression-
ignition internal combustion piston engine
[diesel-or semi diesel] and electric motor as
motors for propulsion;
(a) Motor vehicles cleared as ambulances
duly fitted with all the fitments, furniture
and
accessories
necessary
for
an
ambulance
from
the
factory
manufacturing such motor vehicles
(b) Three wheeled vehicles
(c) Motor vehicles of engine capacity not
exceeding 1500 cc and
of length not
exceeding 4000 mm
73
Explanation.- For the purposes of this entry, the
specification of the motor vehicle shall be determined as
per the Motor Vehicles Act, 1988 (59 of 1988) and the
rules made there under
540. 8704
Motor vehicles for the transport of goods, including
Refrigerated motor vehicles
541. 8705
Special purpose motor vehicles, other than those
principally designed for the transport of persons or goods
(for example, breakdown lorries, crane lorries, fire
fighting vehicles, concrete-mixer lorries, road sweeper
lorries, spraying lorries, mobile workshops, mobile
radiological unit)
542. 8706
Chassis fitted with engines, for the motor vehicles of
headings 8701 to 8705
543. 8707
Bodies (including cabs), for the motor vehicles of
headings 8701 to 8705
544. 8708
Parts and accessories of the motor vehicles of headings
8701 to 8705 [other than specified parts of tractors]
545. 8709
Works trucks, self-propelled, not fitted with lifting or
handling equipment, of the type used in factories,
warehouses, dock areas or airports for short distance
transport of goods; tractors of the type used on railway
station platforms; parts of the foregoing vehicles
546. 8711
Motorcycles (including mopeds) and cycles fitted with
an auxiliary motor not exceeding 350 cc, with or without
side-cars; side-cars
547. 8714
Parts and accessories of vehicles of heading 8711
548. 8715
Baby carriages and parts thereof
549. 8716
Trailers
and
semi-trailers;
other
vehicles,
not
mechanically propelled; parts thereof [other than Self-
loading or self-unloading trailers for agricultural
purposes, and Hand propelled vehicles (e.g. hand carts,
rickshaws and the like); animal drawn vehicles]
550. 8801
Balloons and dirigibles, gliders and other non-powered
aircraft
551. 8804
Parachutes
(including
dirigible
parachutes
and
paragliders) and rotochutes; parts thereof and accessories
thereto and parts thereof
552. 8805
Aircraft launching gear, deck arrestor or similar gear;
ground flying trainers and parts thereof
553. 8807
Parts of goods of heading 8801
554. 8903
Rowing boats and canoes
555. 8908 00 00
Vessels and other floating structures for breaking up
556. 9001
Optical fibres and optical fibre bundles; optical fibre
cables other than those of heading 8544; sheets and
plates of polarising material; prisms, mirrors and other
74
optical elements, of any material, unmounted, other than
such elements of glass not optically worked
557. 9002
Lenses, prisms, mirrors and other optical elements, of
any material, mounted, being parts of or fittings for
instruments or apparatus, other than such elements of
glass not optically worked [other than intraocular lens]
558. 9004
Spectacles [other than corrective]; Goggles [other than
corrective]
559. 9005
Binoculars, monoculars, other optical telescopes, and
mountings therefor; other astronomical instruments and
mountings therefor, but not including instruments for
radio-astronomy
560. 9006
Photographic (other than cinematographic) cameras;
photographic flashlight apparatus and flashbulbs other
than discharge lamps of heading 8539
561. 9007
Cinematographic cameras and projectors, whether or not
incorporating sound recording or reproducing apparatus
562. 9008
Image
projectors,
other
than
cinematographic;
photographic (other than cinematographic) enlargers and
reducers
563. 9010
Apparatus and equipment for photographic (including
cinematographic) laboratories, not specified or included
elsewhere in this Chapter; negatoscopes; projection
screens
564. 9011
Compound optical microscopes, including those for
photomicrography,
cinephotomicrography
or
microprojection
565. 9012
Microscopes other than optical microscopes; diffraction
apparatus
566. 9013
Lasers, other than Laser Diodes; other Optical
Appliances and Instruments, not specified or included
elsewhere in this Chapter
567. 9014
Direction finding
compasses;
other
navigational
instruments and appliances
568. 9015
Surveying (including photogrammetrical surveying),
hydrographic,
oceanographic,
hydrological,
meteorological
or
geophysical
instruments
and
appliances, excluding compasses; rangefinders
569. 9016
Balances of a sensitivity of 5 cg or better, with or without
weights
570. 9017
Drawing, marking-out or mathematical calculating
instruments (for example, drafting machines,
pantographs, protractors, drawing sets, slide rules,
disc calculators); instruments for measuring length, for
use in the hand (for example, measuring rods and tapes,
75
micrometers, callipers), not specified or included
elsewhere in this chapter
571. 9022
Apparatus based on the use of X-rays or of alpha,
beta, gamma or other ionizing radiations [other than
those for medical, surgical, dental or veterinary uses],
including radiography or radiotherapy apparatus, X-
ray tubes and other X-ray generators, high tension
generators, control panels and desks, screens,
examinations or treatment tables, chairs and the like
572. 9023
Instruments, apparatus and models, designed for
demonstrational purposes (for example, in education or
exhibitions), unsuitable for other uses
573. 9024
Machines and appliances for testing the hardness,
strength, compressibility, elasticity or other mechanical
properties of materials (for example, metals, wood,
textiles, paper, plastics)
574. 9025
Hydrometers
and
similar
floating
instruments,
thermometers, pyrometers, barometers, hygrometers and
psychrometers, recording or not, and any combination of
these instruments [other than thermometers for medical,
surgical, dental or veterinary usage]
575. 9026
Instruments and apparatus for measuring or checking the
flow, level, pressure or other variables of liquids or gases
(for example, flow meters, level gauges, manometers,
heat meters), excluding instruments and apparatus of
heading 9014, 9015, 9028 or 9032
576. 9027
Instruments and apparatus for physical or chemical
analysis (for example, polarimeters, refractometers,
spectrometers, gas or smoke analysis apparatus);
instruments and apparatus for measuring or checking
viscosity, porosity, expansion, surface tension or the
like; instruments and apparatus for measuring or
checking quantities of heat, sound or light (including
exposure meters); microtomes [other than instruments
and apparatus for medical, surgical, dental or veterinary
uses for physical or chemical analysis]
577. 9028
Gas, liquid or electricity supply or production meters,
including calibrating meters therefor
578. 9029
Revolution counters, production counters, taximeters,
mileometers, pedometers and the like; speed indicators
and tachometers, other than those of heading 9014 or
9015; stroboscopes
579. 9030
Oscilloscopes, spectrum analysers and other instruments
and apparatus for measuring or checking electrical
quantities,
excluding
meters
of
heading
9028;
instruments and apparatus for measuring or detecting
alpha, beta, gamma, X-ray, cosmic or other ionising
radiations
76
580. 9031
Measuring or checking instruments, appliances and
machines, not specified or included elsewhere in this
Chapter; profile projectors
581. 9032
Automatic regulating or controlling instruments and
apparatus
582. 9033
Parts and accessories (not specified or included
elsewhere in this Chapter) for machines, appliances,
instruments or apparatus of Chapter 90
583. 9101
Wrist-watches, pocket-watches and other watches,
including stop-watches, with case of precious metal or of
metal clad with precious metal
584. 9102
Wrist-watches, pocket-watches and other watches,
including stop watches, other than those of heading 9101
585. 9103
Clocks with watch movements, excluding clocks of
heading 9104
586. 9104
Instrument panel clocks and clocks of a similar type for
vehicles, aircraft, spacecraft or vessels
587. 9105
Other clocks
588. 9106
Time of day recording apparatus and apparatus for
measuring, recording or otherwise indicating intervals of
time, with clock or watch movement or with
synchronous motor (for example, time-registers, time-
recorders)
589. 9107
Time switches with clock or watch movement or with
synchronous motor
590. 9108
Watch movements, complete and assembled
591. 9109
Clock movements, complete and assembled
592. 9110
Complete watch or clock movements, unassembled or
partly assembled (movement sets); incomplete watch or
clock movements, assembled; rough watch or clock
movements
593. 9111
Watch cases and parts thereof
594. 9112
Clock cases and cases of a similar type for other goods
of this chapter, and parts thereof
595. 9113
Watch straps, watch bands and watch bracelets, and parts
thereof
596. 9114
Other clock or watch parts
597. 9201
Pianos, including automatic pianos; harpsi-chords and
other keyboard stringed instruments
598. 9202
Other string musical instruments (for example, guitars,
violins, harps)
599. 9205
Wind musical instruments (for example, keyboard pipe
organs, accordions, clarinets, trumpets, bagpipes), other
than fairground organs and mechanical street organs
77
600. 9206 00 00
Percussion musical instruments (for example, drums,
xylophones, cymbols, castanets, maracas)
601. 9207
Musical instruments, the sound of which is produced, or
must be amplified, electrically (for example, organs,
guitars, accordions)
602. 9208
Musical boxes, fairground organs, mechanical street
organs, mechanical singing birds, musical saws and
other musical instruments not falling within any other
heading of this chapter; decoy calls of all kinds; whistles,
call horns and other mouth-blown sound signalling
instruments
603. 9209
Parts (for example, mechanisms for musical boxes) and
accessories (for example, cards, discs and rolls for
mechanical instruments) of musical instruments;
metronomes, tuning forks and pitch pipes of all kinds
604. 9301
Military weapons other than revolvers, pistols
605. 9303
Other firearms and similar devices which operate by the
firing of an explosive charge (for example, sporting
shotguns and rifles, muzzle-loading firearms, very
pistols and other devices designed to project only signal
flares, pistols and revolvers for firing blank ammunition,
captive-bolt humane killers, line-throwing guns)
606. 9304
Other arms (for example, spring, air or gas guns and
pistols, truncheons), excluding those of heading 9307
607. 9305
Parts and accessories of articles of headings 9301 to
9304
608. 9306
Bombs, grenades, torpedoes, mines, missiles, and similar
munitions of war and parts thereof; cartridges and other
ammunition and projectiles and parts thereof, including
shot and cartridge wads
609. 9307
Swords, cut lasses, bayonets, lances and similar arms and
parts thereof and scabbards and sheaths therefor
610. 9401 [other than
9401 10 00]
Seats (other than those of heading 9402), whether or not
convertible into beds and parts thereof, including seats
of a kind used for motor vehicles, other than seats of a
kind used for aircraft
611. 9402
Medical, surgical, dental or veterinary furniture (for
example, operating tables, examination tables, hospital
beds with mechanical fittings, dentists' chairs); barbers'
chairs and similar chairs, having rotating as well as both
reclining and elevating movements; parts of the
foregoing articles
612. 9403
Other furniture [other than furniture wholly made of
bamboo, cane or rattan] and parts thereof
613. 9404
Mattress supports; articles of bedding and similar
furnishing (for example, mattresses, quilts, eiderdowns,
cushions, pouffes and pillows) fitted with springs or
78
stuffed or internally fitted with any material or of cellular
rubber or plastics, whether or not covered [other than
coir products (except coir mattresses), products wholly
made of quilted textile materials not exceeding Rs. 2500
per piece and cotton quilts not exceeding Rs. 2500 per
piece]
614. 9405
Luminaires and lighting fittings including searchlights
and spotlights and parts thereof, not elsewhere
specified or included; illuminated signs, illuminated
nameplates and the like, having a permanently fixed
light source, and parts thereof not elsewhere specified
or included [other than kerosene pressure lantern and
parts thereof including gas mantles; hurricane
lanterns, kerosene lamp, petromax, glass chimney, and
parts thereof
615. 9406
Prefabricated buildings
616. 9503
Electronic Toys like tricycles, scooters, pedal cars etc.
(including parts and accessories thereof)
617. 9504
Video game consoles and machines, articles of funfair,
table or parlour games, including pintables, billiards,
special tables for casino games and automatic bowling
alley equipment [other than playing cards, ganjifa card,
chess board, carom board and other board games of 9504
90 90 like ludo, etc.
618. 9505
Festive, carnival or other entertainment articles,
including conjuring tricks and novelty jokes
619. 9506
Articles and equipment for general physical exercise,
gymnastics, athletics, swimming pools and padding
pools [other than sports goods]
620. 9508
Travelling Circuses and Travelling Menageries;
Amusement Park Rides and Water Part Amusements;
Fairground Amusements, including Shooting
Galleries; Travelling Theatres
621. 9602
Worked vegetable or mineral carving material and
articles of these materials moulded or carved articles of
wax, of stearin, of natural gums or natural resins or of
modelling pastes, and other moulded or carved articles,
not elsewhere specified or included; worked, unhardened
gelatin (except gelatin of heading 3503) and articles of
unhardened gelatin
622. 9606 21 00, 9606 22
00, 9606 29, 9606 30
Buttons, of plastics not covered with the textile material,
of base metals, buttons of coconut shell, button blanks
623. 9603 [other than 9603
10 00 and 9603 21 00]
Brushes (including brushes constituting parts of
machines, appliances or vehicles), hand operated
mechanical floor sweepers, not motorised, mops and
feather dusters; prepared knots and tufts for broom or
brush making; paint pads and rollers; squeegees (other
than roller squeegees) [other than brooms and brushes,
79
consisting of twigs or other vegetable materials bound
together, with or without handles, and tooth brushes
including dental-plate brushes]
624. 9604 00 00
Hand sieves and hand riddles
625. 9605
Travel sets for personal toilet, sewing or shoe or clothes
cleaning
626. 9608
Ball point pens; felt tipped and other porous-tipped pens
and markers; fountain pens; stylograph pens and other
pens; duplicating stylos; pen holders, pencil holders and
similar holders; parts (including caps and clips) of the
foregoing articles, other than those of heading 9609
627. 9610 00 00
Boards, with writing or drawing surface, whether or not
framed
628. 9611
Date, sealing or numbering stamps, and the like
(including devices for printing or embossing labels),
designed for operating in the hand; hand-operated
composing sticks and hand printing sets incorporating
such composing sticks
629. 9612
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
630. 9613
Cigarette lighters and other lighters, whether or not
mechanical or electrical, and parts thereof other than
flints or wicks
631. 9616
Scent sprays and similar toilet sprays, and mounts and
heads therefor; powder-puffs and pads for the
application of cosmetics or toilet preparations
632. 9617
Vacuum flasks and other vacuum vessels, Complete;
parts thereof other than glass inners
633. 9618
Tailors' dummies and other lay figures; automata and
other animated displays, used for shop window dressing
634. 9620 00 00
Monopods, bipods, tripods and similar articles
635. 9801
All items of machinery including prime movers,
instruments, apparatus and appliances, control gear and
transmission equipment, auxiliary equipment (including
those required for research and development purposes,
testing and quality control), as well as all components
(whether finished or not) or raw materials for the
manufacture
of
the
aforesaid
items and
their
components, required for the initial setting up of a unit,
or the substantial expansion of an existing unit, of a
specified: (1) industrial plant, (2) irrigation project,
(3) power project, (4) mining project, (5) project for
the exploration for oil or other minerals, and (6) such
other projects as the Central Government may, having
regard to the economic development of the country
80
notify in the Official Gazette in this behalf; and spare
parts, other raw materials (including semi-finished
materials of consumable stores) not exceeding 10% of
the value of the goods specified above, provided that
such spare parts, raw materials or consumable stores are
essential for the maintenance of the plant or project
mentioned in (1) to (6) above.
636. 9802
Laboratory chemicals
637. Any Chapter
Permanent transfer of Intellectual Property (IP) right
638. Any chapter
Supply of any goods other than capital goods and cement
falling under chapter heading 2523 in the first schedule
to the Customs Tariff Act, 1975 (51 of 1975), by an
unregistered person to a promoter for construction of the
project on which tax is payable by the promoter as
recipient of goods under sub- section 4 of section 9 of the
Karnataka Goods and Services Tax Act, 2017
(Karnataka Act 27 of 2017), as prescribed in
Government of Karnataka notification (07/2019) No. FD
48 CSL 2017, dated the 29th March, 2019, published in
the Karnataka Gazette, Extraordinary, Part IVA, No.267,
dated the 29th March, 2019 Explanation.- For the
purpose of this entry,–
(i) the term “promoter” shall have the same
meaning as assigned to it in in clause (zk) of
section 2 of the Real Estate (Regulation and
Development) Act, 2016 (16 of 2016).
(ii) “project” shall mean a Real Estate Project
(REP) or a Residential Real Estate Project
(RREP).
(iii) the term “Real Estate Project (REP)” shall
have the same meaning as assigned to it in in
clause (zn) of section 2 of the Real Estate
(Regulation and Development) Act, 2016 (16 of
2016).
(iv) “Residential Real Estate Project (RREP)”
shall mean a REP in which the carpet area of the
commercial apartments is not more than 15 per
cent. of the total carpet area of all the apartments
in the REP.
(v) This entry is to be taken to apply to all goods
which satisfy the conditions prescribed herein,
even though they may be covered by a more
specific chapter/ heading/ sub heading or tariff
item elsewhere in this notification.
639. Any Chapter
Goods which are not specified in Schedule I, III, IV, V,
VI or VII
640. 9804
All dutiable articles intended for personal use
81
Schedule III– 20%
S. No. Chapter / Heading /
Sub-heading / Tariff
item
Description of Goods
1.
2202 10
All goods (including aerated waters), containing added
sugar or other sweetening matter or flavoured
2.
2202 91 00, 2202 99 90
Other non-alcoholic beverages [other than those
specified in Schedule I of this notification]
3.
2202 99 90
Caffeinated Beverages
4.
2202
Carbonated beverages of fruit drink or carbonated
beverages with fruit juice
5.
8703
Motor
cars
and
other
motor
vehicles
principally designed for the transport of
persons (other than those of heading 8702),
including station wagons and racing cars,
but excluding the goods mentioned against S.
Nos., 533, 534, 535, 536, 537, 538 and 539 of
Schedule II.
6.
8703 40, 8703 60
Motor vehicles with both spark-ignition internal
combustion reciprocating piston engine and electric
motor as motors for propulsion, of engine capacity
exceeding 1200cc or of length exceeding 4000 mm
Explanation.- For the purposes of this entry, the
specification of the motor vehicle shall be determined as
per the Motor Vehicles Act, 1988 (59 of 1988) and the
rules made there under.
7.
8703 50, 8703 70
Motor vehicles with both compression- ignition internal
combustion piston engine [diesel-or semi diesel] and
electric motor as motors for propulsion, of engine
capacity exceeding 1500 cc or of length
exceeding 4000 mm
Explanation.- For the purposes of this entry, the
specification of the motor vehicle shall be determined as
per the Motor Vehicles Act, 1988 (59 of 1988) and the
rules made there under.
8.
8711
Motorcycles of engine capacity exceeding 350 cc
9.
8802
Aircrafts for personal use
10. 8903
Yachts and other vessels for pleasure or sports
82
11. 9302
Revolvers and pistols, other than those of heading 9303
or 9304
12. 9614
Smoking pipes (including pipe bowls) and cigar or
cigarette holders, and parts thereof
13. Any Chapter
Specified actionable claim;
Explanation: “specified actionable claim” as defined
in section 2(102A) of the KGST Act, 2017 means the
actionable claim involved in or by way of –
(i) betting;
(ii) casinos;
(iii) gambling;
(iv) horse racing;
(v) lottery; or
(vi) online money gaming;
Schedule IV– 1.5%
S. No.
Chapter / Heading
/ Sub-heading /
Tariff item
Description of Goods
1.
7101
Pearls, natural or cultured, whether or not worked or graded
but not strung, mounted or set; pearls, natural or cultured,
temporarily strung for convenience of transport
2.
7105
Dust and powder of natural or synthetic precious or semi-
precious stones
3.
7106
Silver (including silver plated with gold or platinum),
unwrought or in semi-manufactured forms, or in powder
form
4.
7107
Base metals clad with silver, not further worked than semi-
manufactured
5.
7108
Gold (including gold plated with platinum) unwrought or in
semi-manufactured forms, or in powder form
6.
7109
Base metals or silver, clad with gold, not further worked than
semi-manufactured
7.
7110
Platinum, unwrought or in semi-manufactured forms, or in
powder form
8.
7111
Base metals, silver or gold, clad with platinum, not further
worked than semi-manufactured
9.
7112
Waste and scrap of precious metal or of metal clad with
precious metal; other waste and scrap containing precious
metal or precious metal compounds, of a kind used
principally for the recovery of precious metal.
83
10.
7113
Articles of jewellery and parts thereof, of precious metal or
of metal clad with precious metal
11.
7114
Articles of goldsmiths' or silversmiths' wares and parts
thereof, of precious metal or of metal clad with precious
metal
12.
7115
Other articles of precious metal or of metal clad with precious
metal
13.
7116
Articles of natural or cultured pearls, precious or semi-
precious stones (natural, synthetic or reconstructed)
14.
7117
Imitation jewellery [other than bangles of lac/shellac]
15.
7118
Coin
Schedule V – 0.125%
S. No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
1.
7102
Rough diamonds or simply sawn diamonds, industrial or non-
industrial
2.
7103
Precious stones (other than diamonds) and semi-precious stones,
whether or not worked or graded but not strung, mounted or set;
ungraded precious stones (other than diamonds) and semi-
precious stones, temporarily strung for convenience of transport
3.
7104
Synthetic or reconstructed precious or semi-precious stones
[other than diamonds], whether or not worked or graded but not
strung, mounted or set; ungraded synthetic or reconstructed
precious or semi-precious stones [other than diamonds],
temporarily strung for convenience of transport; synthetic or
reconstructed diamonds, unworked or simply sawn or roughly
shaped
Schedule VI – 0.75%
S. No.
Chapter /
Heading / Sub-
heading / Tariff
item
Description of Goods
1.
7102
Goods other than those specified against S. No. 1 in Schedule V
2.
7104
Goods other than those specified against S. No. 3 in Schedule V
Schedule VII – 14%
S. No. Chapter / Heading
/ Sub-heading /
Tariff item
Description of Goods
1.
2106 90 20
Pan masala
2.
2401
Unmanufactured tobacco; tobacco refuse [other than
tobacco leaves]
84
3.
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of
tobacco substitutes
4.
2403
Other manufactured tobacco and manufactured tobacco
substitutes; “homogenised” or “reconstituted” tobacco;
tobacco extracts and essences (including biris)
5.
2404 11 00
Products containing tobacco or reconstituted tobacco and
intended for inhalation without combustion
6.
2404 19 00
Products containing tobacco or nicotine substitutes and
intended for inhalation without combustion
Explanation.— For the purposes of this notification,—
(a) the expressions, -
(i) "unit container" means a package, whether large or small (for example, tin, can, box,
jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined qu
antity or number, which is indicated on such package;
(ii) “pre-packaged and labelled” means all commodities that are intended for retail sale
and containing not more than 25 kg or 25 litre, which are “pre-packed” as defined in
clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package
in which the commodity is pre-packed or a label securely affixed thereto is required to
bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010)
and the rules made thereunder;
(iii) "tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff
item, sub-heading, heading and Chapter as specified in the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975);
(b)
the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975
(51 of 1975) including the Section and Chapter Notes and the General Explanatory Notes of
the First Schedule shall, so far as may be, apply to the interpretation of this notification;
(c)
the words and expressions used and not defined in this notification, but defined in the
Karnataka Goods and Service Tax Act, 2017 (Karnataka Act 27 of 2017), the Integrated
Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services
Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts.
2.
This notification shall come into force with effect from the 22nd day of September, 2025.
By Order and in the name of the
Governor of Karnataka,
(H. R. LALITHA)
Under Secretary to Government,
Finance Department (Exp 2 & 10)
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