jftLVªs'ku uEcj&,lå,låihå@,yå& Øe-la[;k&158 ¼d&11½
MCywå@,uåihå@91@2014&16
ykblsUl Vw iksLV ,sV dUls'kuy jsV
—
¼ifjfu;r vkns'k½
mRrj çns'k 'kklu
la[;k 1700@X;kjg-2&25-9¼47½@17-Vh0lh0-285-m0iz0vf/k0-1-2017-vkns'k-¼360½-2025
y[kuÅ] 20 flrEcj] 2025
vf/klwpuk
mRrj izns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼mRrj çns'k vf/kfu;e la[;k 1 lu~ 2017½ dh /kkjk 11 dh mi/kkjk ¼1½ }kjk iznRr 'kfDr;ksa dk iz;ksx djds vkSj vf/klwpuk la[;k&d0fu0&2&837@X;kjg&9¼47½@17&m0iz0 vf/k0&2017&vkns'k&¼07½&2017 y[kuÅ fnukad 30 twu] 2017 dk vf/kØe.k djrs gq,] flok; mu ckrksa ds tks ,sls vf/kØe.k ls igys dh xbZ gSa ;k ftuds fd, tkus dk yksi fd;k x;k gS] jkT;iky dk] ;g lek/kku gks tkus ij fd yksd fgr esa ,slk djuk vko';d gS] ifj"kn dh flQkfj'kksa ij] ,rn~}kjk oLrqvksa dh var% jkT; iwfrZ dks] ftldk fooj.k bl vf/klwpuk ls layXu vuqlwph ds LrEHk ¼3½ esa fofufnZ"V gS] tks ;FkkfLFkfr VSfjQ en] mi&'kh"kZd ;k v/;k;] ds v/khu vkrs gSa] tSlk fd mDr vuqlwph ds LrEHk ¼2½ esa rRLFkkuh izfof"V esa fofufnZ"V gS] mRrj izns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼mRrj izns'k vf/kfu;e la[;k 1 lu~ 2017½ dh /kkjk 9 ds v/khu ml ij yxus okys lEiw.kZ jkT; dj ls NwV nsrs gSaA 2 mRrj izns'k vlk/kkj.k xtV] 20 flrEcj] 2025 vuqlwph
| Øe- la[;k | v/;k;@mi-'kh"kZd@ VSfjQ@'kh"kZden | eky dk fooj.k |
| 1 | 2 | 3 |
| 1 | 0101 | thfor x/ks] [kPpj vkSj fgfUu;ka |
| 2 | 0102 | thfor xksoa'kh; i'kq |
| 3 | 0103 | thfor lwvj |
| 4 | 0104 | thfor HksM+ vkSj cdfj;ka |
| 5 | 0105 | thfor eqxhZ] vFkkZr] xSyl MksesfLVdl iztkfr ds eqxs ] cÙk[k] gal] VdhZ Z vkSj fxuh Qkmy |
| 6 | 0106 | vU; thfor tkuoj tSls Lru/kkjh] i{kh] dhM+ s |
| 7 | 0201 | xksoa'kh; i'kqvksa dk ekal] rktk ;k BaMk |
| 8 | 0203] 0204] 0205] 0206] 0207] 0208] 0209 | lHkh eky] rktk ;k BaMk |
| 9 | 0202] 0203] 0204] 0205] 0206] 0207] 0208] 0209] 0210 | lHkh eky] rktk ;k BaMs ds vykok] vkSj izh-iSdsTM ysoy okys ds vykok |
| 10 | 03 | eNyh ds cht] >haxk@fJEi ds cht pkgs lalkf/kr] mipkfjr ;k teh gqbZ voLFkk esa gksa ¼v/;k; 3 ds varxZr vkus okys vkSj 2-5 izfr'kr vkdf"kZr djus okys eky ds vykok½ |
| 11 | 0301 | thfor eNyh |
| 12 | 0302 | eNyh] rkth ;k BaMh] 'kh"kZd 0304 dh eNyh ifêdk ¼fQysV~l½ vkSj vU; eNyh ekl dks NksM+dj |
| 13 | 0304] 0306] 0307] 0308] 0309 | lHkh eky] rktk ;k BaMk |
| 14 | 0303] 0304] 0305] 0306] 0307] 0308] 0309 | lHkh eky] rktk ;k BaMs ds vykok vkSj izh-iSdsTM ysoy okys ds vykok |
| 15 | 0401 | rktk nw/k vkSj ik'pqjhd`r nw/k] ftles vyx fd;k gqvk nw/k] nw/k vkSj a Øhe 'kkfey gS] ftles phuh ;k vU; ehBk djus okys inkFkZ ugha a feyk, x, gSa] ;w,pVh nw/k |
| 16 | 0403 | ngh] yLlh] NkN] izh-iSdsTM vkSj yscy okys ds vykok |
| 17 | 0406 | Nsuk ;k iuhj] pkgs izh-iSdsTM vkSj yscy fd;k gks ;k ugha |
| 18 | 0407 | if{k;ksa ds vaMs] fNyds lfgr] rktk] lajf{kr ;k ids gq, |
| 19 | 0409 | izkd`frd 'kgn] izh-iSdsTM vkSj yscy-okys ds vykok |
| 20 | 0501 | ekuo cky] vlalkf/kr] pkgs /kks;k ;k lkQ fd;k x;k gks ;k ugha] ekuo cky dk vif'k"V |
| 21 | 0504 | lHkh eky] rktk ;k BaMk |
| 22 | 0504 | lHkh eky] rktk ;k BaMs ds vykok] izh-iSdsTM vkSj yscy okys ds vykok |
| 1 | 2 | 3 |
| 23 | 0506 | lHkh eky vFkkZr~ gfì;ka vkSj lhax&dksj] vlalkf/kr] olk jfgr] lkekU; :i ls rS;kj ¼ysfdu vkdkj esa ugha dkVk x;k½] ,flM ;k ftysfVu;qDr ds lkFk mipkfjr bu mRiknksa dk ikmMj vkSj vif'k"V |
| 24 | 0507 90 | lHkh eky vFkkZr [k~qj dk vkVk] lhax dk vkVk] iats] uk[kwu vkSj pksap] lhax vkfn |
| 25 | 0511 | oh;Z ftlesa tes gq, oh;Z 'kkfey gSa |
| 26 | 6 | thfor isM+ vkSj vU; ikS/ks] cYc] tM+s vkSj blh rjg] dVs gq, Qwy vkSj ltkoVh iÙks |
| 27 | 0701 | vkyw] rktk ;k BaMk |
| 28 | 0702 | VekVj] rktk ;k BaMk |
| 29 | 0703 | I;kt] 'kyksV] yglqu] yhd vkSj vU; ,fy;kfl;l lfCt;ka] rktk ;k BaMh |
| 30 | 0704 | iÙkkxksHkh] QwyxksHkh] dksYgkch] dsy vkSj blh rjg dh [kk| czSfldk] rktk ;k BaMh |
| 31 | 0705 | ySV~;wl ¼ySDVqdk lSfVok½ vkSj fpdksjh ¼fldksfj;e ,lihih½] rktk ;k BaMk |
| 32 | 0706 | xktj] 'kyte] lykn] pqdanj] lkfYlQkbZ] lsysfj;d] ewyh vkSj blh rjg dh [kk| tM+s] rktk ;k BaMh |
| 33 | 0707 | [khjs vkSj ?ksjfdUl] rktk ;k BaMs |
| 34 | 0708 | Qyhnkj lfCt;ka] fNyds okyh ;k fcuk fNyds okyh] rktk ;k BaMh |
| 35 | 0709 | vU; lfCt;ka] rktk ;k BaMh |
| 36 | 0710 | lfCt;ka ¼fcuk idh ;k Hkki esa ;k ikuh esa mckydj idkbZ gqbZ½] teh gqbZ |
| 37 | 0711 | lfCt;ka vLFkk;h :i ls lajf{kr] ysfdu ml fLFkfr esa rRdky miHkksx ds fy, vuqi;qDr |
| 38 | 0712 | lw[kh lfCt;ka] lkcqr] dVh gqbZ] VqdM+ksa esa] VwVh gqqbZ ;k ikmMj ds :i esa] ysfdu vkxs rS;kj ugha dh xbZ |
| 39 | 0713 | lw[kh Qyhnkj lfCt;ka] fNyds okyh] pkgs fNydk mrkjk x;k gks ;k foHkkftr fd;k x;k gks] izh-iSdsTM vkSj yscy okys ds vykok |
| 40 | 0714 | dlkok] vjkjksV] lkysi] ;:'kyse vkfVpksd] 'kadjdan vkSj mPp LVkpZ ;k buqfyu lkexzh okyh leku tM+s vkSj dan] rktk ;k BaMk] lw[kk] a lkcwnkuk |
| 41 | 0714 | dlkok] vjkjksV] lkysi] ;:'kyse vkfVpksd] 'kdjdan vkSj mPp LVkpZ ;k buqfyu lkexzh okyh leku tM+sa vkSj dan] teh gqbZ] pkgs VqdM+ksa esa ;k NjksZa ds :i esa] izh-iSdsTM vkSj yscy okys ds vykok |
| 42 | 08 | lw[kk e[kkuk] pkgs fNydk mrkjk gqvk gks ;k ugha] izh-iSdsTM vkSj yscy okys ds vykok |
| 43 | 0801 | ukfj;y] rktk ;k lw[kk] pkgs fNydk mrkjk gqvk gks ;k ugha |
| 1 | 2 | 3 |
| 44 | 0801 | czkthy uV~l] rktk pkgs fNydk mrkjk gqvk gks ;k ugha |
| 45 | 0802 | vU; esos] rktk tSls cknke] gsT+kyuV~l ;k fQycV~lZ (Corylus spp.) v[kjksV] psLVuV (Castanea spp.)] fiLrk] eSdkMkfe;k uV~l] dksyk uV~l (Cola spp.)] lqikjh] ikbu uV~l] rktk] pkgs fNydk mrkjk gqvk gks ;k ugha |
| 46 | 0803 | dsys] ftues IykaVSu Hkh 'kkfey gS] rktk ;k lw[ks a |
| 47 | 0804 | [ktwj] vathj] vukukl] ,oksdSMks] ve:n] vke vkSj eSaxksLVhu] rktk |
| 48 | 0805 | [kês Qy] tSls larjs] eSaMfju ¼Vsatsjhu vkSj lRlqek lfgr½( DysesaVkbu] fcfYdaXl v©j blh rjg ds [kV~Vs ladj] xzsiÝwV] ftlesa i¨esy¨] uhacw ¼flVªl fyeu] flVªl fye¨ue½ v©j ykbe ¼flVªl vkWjkaVhQ¨fy;k] flVªl ySfVQ¨fy;k½ 'khfey gSa] rktk |
| 49 | 0806 | vaxwj] rktk |
| 50 | 0807 | [kjcwts ¼rjcwt lfgr½ vkSj iihrs] rktk |
| 51 | 0808 | lsc] uk'kikrh vkSj fDoal] rktk |
| 52 | 0809 | [kqckuh] psjh] vkM+w ¼usDVjkbu lfgr½] Iye vkSj Lyks] rktk |
| 53 | 0810 | vU; Qy tSls LVªkcsjh] jkLicsjh] CySdcsjh] 'kgrwr vkSj yksxkucsjh] dkys] lQsn ;k yky djaV vkSj xwtcsjh] ØSucsjh] fcycsjh vkSj thul oSDlhfu;e ds vU; Qy] dhoh Qy] M~;wfj;u] iflZekWu] vukj] beyh] liksVk ¼phdw½] dLVMZ-,Iiy ¼vkrk½] cksj] yhph] rktk |
| 54 | 0813 | lw[kh beyh |
| 55 | 0814 | [kês Qyksa ;k [kjcwts ¼rjcwt lfgr½ ds fNyds] rktk |
| 56 | 07] 09 ;k 10 | cht dh xq.koÙkk okys lHkh eky |
| 57 | 0901 | dkWQh chUl] Hkquh gqbZ ugha |
| 58 | 0902 | pk; dh vlalkf/kr gjh ifRr;ka |
| 59 | 0909 | lkSaQ] cknke] lkSaQ] /kfu;k] thjk ;k dSjos ds cht( cht dh xq.koÙkk okys tqfuij csjht |
| 60 | 0910 11 10 | rktk vnjd] lalkf/kr :i ds vykok |
| 61 | 0910 30 10 | rktk gYnh] lalkf/kr :i ls vykok |
| 62 | 1001 | xsgwa vkSj eslfyu] izh-iSdsTM vkSj yscy okys ds vykok |
| 63 | 1002 | jkbZ] izh-iSdsTM vkSj yscy okys ds vykok |
| 64 | 1003 | tkS] izh-iSdsTM vkSj yscy okys ds vykok |
| 65 | 1004 | tbZ] izh-iSdsTM vkSj yscy okys ds vykok |
| 66 | 1005 | eDdk ¼dkWuZ½] izh-iSdsTM vkSj yscy okys ds vykok |
| 67 | 1006 | pkoy] izh-iSdsTM vkSj yscy okys ds vykok |
| 68 | 1007 | vukt Tokj] izh-iSdsTM vkSj yscy okys ds vykok |
| 69 | 1008 | cdohV] cktjk vkSj dukjh cht( vU; vukt tSls Tokj] cktjk] jkxh] izh-iSdsTM vkSj yscy okys ds vykok |
| 70 | 1101 | xsgwa ;k eslfyu dk vkVk] izh-iSdsTM vkSj yscy okys ds vykok |
| 1 | 2 | 3 |
| 71 | 1102 | xsgwa ;k eslfyu ds vykok vukt dk vkVk] eDdk ¼dkuZ½ dk vkVk] jkbZ dk vkVk vkfn] izh-iSdsTM vkSj yscy okys ds vykok |
| 72 | 1103 | vukt dk nfy;k] Hkkstu vkSj NjsZ] izh-iSdsTM vkSj yscy okys ds vykok |
| 73 | 1104 | fNydk mrjs gq, vukt |
| 74 | 1105 | vkyw dk vkVk] Hkkstu] ikmMj] ¶ysDl] nkus ;k NjsZ] izh&iSdsTM vkSj yscy okys ds vykok |
| 75 | 1106 | 'kh"kZd 0713 dh lw[kh Qyhnkj lfCt;ka ¼nkyksa½ dk vkVk] Hkkstu] s ikmMj [Xokj ehy ¼HS 1106 10 10½ vkSj Xokj xe fjQkabM fLIyV (HS 1106 10 90) ds vykok]] lkcwnkuk ;k 'kh"kZd 0714 dh tM+ksa ;k danksa ;k v/;k; 8 ds mRiknksa ;kuh beyh] fla?kkM+k] vke dk vkVk vkfn dk] izh&iSdsTM vkSj yscy okys ds vykok |
| 76 | 1106 10 10 | Xokj ehy |
| 77 | 12 | cht dh xq.koÙkk okys lHkh eky |
| 78 | 1201 | lks;kchu] pkgs VwVk gqvk gks ;k ugha] cht dh xq.koÙkk dk |
| 79 | 1202 | ewaxQyh] Hkquh gqbZ ;k vU;Fkk idkbZ gqbZ ugha] pkgs fNydk mrkjk gqvk gks ;k VwVk gqvk] cht dh xq.koÙkk dk |
| 80 | 1204 | vylh] pkgs VwVh gqbZ gks ;k ugha |
| 81 | 1205 | jsi ;k dksYtk ds cht] pkgs VwVs gq, gksa ;k ugha] cht dh xq.koÙkk ds |
| 82 | 1206 | lwjteq[kh d cht] pkgs VwVs gq, gksa ;k ugha] cht dh xq.koRrk ds |
| 83 | 1207 | vU; frygu vkSj rSyh; Qy [;kuh rkM+ ds uV vkSj fxjh dikl ds cht] vjaMh ds rsy ds cht] fry ds cht] ljlksa ds cht] dqlqe (Carthamus tinctorius) ds cht] cht] [kjcwts ds cht] [kl[kl ds cht] vtok;u] vke dh fxjh] ukbtj cht] dksde] pkgs VwVk gqvk gks ;k ugha] cht dh xq.koÙkk ds |
| 84 | 1209 | cht] Qy vkSj chtk.kq] tks cksus ds fy, mi;ksx fd, tkrs gSaA Li"Vhdj.k% bl izfof"V esa cksus ds vykok fdlh vU; mi;ksx ds fy, cht 'kkfey ugha gSa |
| 85 | 1210 | gkWi 'kadq] rktk |
| 86 | 1210 10 00 | gkWi 'kadq] u rks fils gq, vkSj u gh ikmMj ds :i esa vkSj u gh Njks a Z ds :i esa |
| 87 | 1211 | ikS/ks vkSj ikS/kksa ds fgLls ¼cht vkSj Qy lfgr½] tks eq[; :i ls b=] QkesZlh ;k dhVuk'kd] doduk'kh ;k blh rjg ds mís'; ds fy, mi;ksx fd, tkrs gSa] rktk ;k BaMk |
| 88 | 1212 | fVìh chUl] leqnzh 'kSoky vkSj vU; 'kSoky] pqdanj vkSj xaUuk] rktk ;k BaMk |
| 89 | 1213 | vukt dk Hkwlk vkSj Hkwlh] fcuk rS;kjh ds] pkgs dVk gqvk] filk gqvk] nck;k gqvk ;k NjksZa ds :i esa gks |
| 1 | 2 | 3 |
| 90 | 1214 | LohM] eSaxksYM] pkjk tM+sa] ?kkl] Y;wluZ ¼vYQkYQk½] frifr;k ?kkl] lsuQksbu] pkjk dsy] Y;wfiu] osp vkSj blh rjg ds pkjk mRikn] pkgs NjksZa ds :i esa gks ;k ugha a |
| 91 | 1301 | yk[k vkSj piM+k |
| 92 | 1401 | lky ds iRrs] fl;kyh ds iRrs] flly ds iRrs] lckbZ ?kkl |
| 93 | 1404 90 40 | iku ds iRrs |
| 94 | 1404 90 60 | ukfj;y dk [kksy] vlalkf/kr |
| 95 | 1404 90 90 | >kMw ;k >kMw dh NM+ cukus ds fy, ouLifr lkexzh s |
| 96 | 1701 ;k 1702 | ¼i½ lHkh izdkj dk xqM+] ftles a xUus dk xqM+] rkM+ dk xqM+ 'kkfey gS] izh&iSdsTM vkSj yscy okys ds vykok ¼ii½ [kkaMlkjh phuh] izh&iSdsTM vykok okys ds vykok ¼iii½ jkc] izh&iSdsTM vkSj yscy okys ds vykok |
| 97 | 1901 | cktjs ds vkVs dk [kk| rS;kjh] ikmMj ds :i esa] ftlesa otu ds fglkc ls de ls de 70% cktjk gks] izh&iSdsTM vkSj yscy okys ds vykok |
| 98 | 1904 | Qwyk gqvk pkoy] ftls vkerkSj ij eqjh ds uke ls tkuk tkrk gS] piVk ;k ihVk gqvk pkoy] ftls vkerkSj ij fpM+k ds uke ls tkuk tkrk gS] Hkquk gqvk pkoy] ftls vkerkSj ij [kksbZ ds uke ls tkuk tkrk gS] phuh ;k xqM+ ls ysfir Hkquk gqvk /kku ;k pkoy] ftls vkerkSj ij eqjdh ds uke ls tkuk tkrk gS] izh&iSdsTM vkSj yscy okys ds vykok |
| 99 | 1905 | ikiM+] pkgs fdlh Hkh uke ls tkuk tk, |
| 100 | 1905 ;k 2106 | [kk[kjk] czsM ¼czkaMsM ;k vU;Fkk½ fiTtk czsM] jksVh] pikrh] ijkBk] ijksVk vkSj fdlh Hkh uke ls iqdkjs tkus okys vU; Hkkjrh; czsM |
| 101 | 2009 89 90 | dPpk ukfj;y ikuh] izh&iSdsTM vkSj yscy okys ds vykok |
| 102 | 2106 | /kkfeZd LFkkuksa tSls eafnjks ] efLtnksa] ppks a ] xq#}kjksa] njxkgks Z a vkfn }kjk a vkiwfrZ fd;k x;k izlkne |
| 103 | 2201 | ikuh ¼okrkf;r] [kfut] vklqr] vkS"k/kh;] vk;fud] cSVjh] fo&[kfut vkSj lhycan bdkbZ daVsuj ea csps tkus okys ikuh ds vykok½ s |
| 104 | 2201 | xSj&vYdksgy okyh rkM+h] uhjk ftles [ktwj vkSj rkM+ dh uhjk 'kkfey a gS |
| 105 | 2301] 2302] 2308] 2309 | tyh; pkjk ftles >haxk pkjk vkSj izkWu] iksYVªh pkjk vkSj i'kq pkjk a 'kkfey gS] ftlesa ?kkl] Hkwlk vkSj iqvky] iwjd vkSj ;kstd] xsgwa dk pksdj vkSj Mh&vkWYM dsd ¼pkoy dh Hkwlh ds vykok½ 'kkfey gSaA |
| 106 | 2306 | Mh&vkWYM pkoy dh Hkwlh |
| 107 | 2306 | fcukSyk dh [kyh |
| 1 | 2 | 3 |
| 108 | 2302] 2309 | nkyksa dh Hkwlh ftles fNydk] lkanz ftles a pquh ;k pwjh] [kaMk 'kkfey a gSa |
| 109 | 2501 | ued ¼Vscy ued vkSj fod`r ued lfgr½ vkSj 'kq) lksfM;e DyksjkbM] pkgs tyh; ?kksy esa gks ;k ftles ,aMh&dsfdax ;k Ýh a ¶yksbax ,tsaV feyk, x, gksa] leqnzh ty |
| 110 | 26 | ;wjsfu;e v;Ld lkanz |
| 111 | 2716 00 00 | fo|qr ÅtkZ |
| 112 | 2835 | i'kq vkgkj xzsM dk MkbdSfY'k;e QkWLQsV ¼Mhihlh½ tks IS fofunsZ'k la[;k 5470%2002 ds vuq:i gS |
| 113 | 30 ;k dksbZ vU; v/;k; | vuqca/kA esa lwphc) nok,a ;k vkS"kf/k;ka |
| 114 | 3002 | ekuo jDr vkSj mlds ?kVd |
| 115 | 3006 | lHkh izdkj ds xHkZ fujks/kd |
| 116 | 3101 | lHkh eky vkSj tSfod [kkn] izh&iSdsTM vkSj yscy okys ds vykok |
| 117 | 3304 | dkty ¼dkty isafly fLVd ds vykok½] dqedqe fcanh] flanwj] vkyrk |
| 118 | 3825 | uxjikfydk vif'k"V] lhost dhpM+] uSnkfud vif'k"V |
| 119 | 3926 | IykfLVd dh pwfM+;ka |
| 120 | 4014 | daMkse vkSj xHkZ fujks/kd |
| 121 | 4016 | jcj |
| 122 | 4401 | tykus dh ydM+h ;k bZa/ku dh ydM+h |
| 123 | 4402 | ydM+h dk dks;yk ¼[kksy ;k v[kjksV dk dks;yk lfgr½] pkgs ,XyksesjsVsM gks ;k ugha |
| 124 | 44 ;k 68 | iRFkj] laxejej ;k ydM+h ls cuh ewfrZ;ka |
| 125 | 46 | [kkyh nksuk] lky ds iRrksa] fl;kyh ds iRrksa] flly ds iRrksa] lckbZ ?kkl ls cuh oLrq,a] ftles lckbZ ?kkl dh jLlh Hkh 'kkfey gS a |
| 126 | 46 | lHkh izdkj ds iRrksa@Qwyksa@Nky ls cuh IysVsa vkSj di |
| 127 | 4802@4907 | U;kf;d] xSj&Ukf;d LVkai isij] dksVZ Qhl LVkai tc ljdkjh [ktkus ;k ljdkj }kjk vf/kd`r foØsrkvksa }kjk csps tkrs gS a |
| 128 | 4802 | fcuk ysfir dkxt vkSj isij cksMZ] tks fy[kus] NikbZ ;k vU; xzkfQd mn~ns';ksa ds fy, mi;ksx fd;k tkrk gS] jksy ;k vk;rkdkj ¼oxZ lfgr½ 'khV esa] fdlh Hkh vkdkj dk 'kh"kZd 4801 ;k 4803 ds dkxt ds vykok] tks O;k;ke iqfLrdk] xzkQ cqd] iz;ksx'kkyk uksVcqd vkSj uksVcqd ds fy, mi;ksx fd;k tkrk gS |
| 129 | 4817@4907 | Mkd lkexzh] tSls fyQkQk] iksLV dkMZ vkfn] tks ljdkj }kjk csps tkrs gSa |
| 130 | 4820 | O;k;ke iqfLrdk] xzkQ cqd] iz;ksx'kkyk uksVcqd vkSj uksVcqd |
| 131 | 48 ;k 4907 ;k 71 | #i;s ds uksV ;k flDds tc Hkkjrh; fjtoZ cSad ;k Hkkjr ljdkj dks csps tkrs gS a |
| 1 | 2 | 3 |
| 132 | 4901 | e fnzr iqLrds q ] cszy iqLrdksa lfgr a |
| 133 | 4902 | lekpkj-i=] if=dk,a vkSj if=dk,¡] pkgs lfp= gksa ;k foKkiu lkexzh ;qDr gks a |
| 134 | 4903 | cPpksa ds fp=] Mªkbax ;k jax Hkjus okyh fdrkcsa |
| 135 | 4904 00 00 | laxhr] eqfnzr ;k ikaMqfyfi esa] pkgs ftYnc) gks ;k lfp= gks |
| 136 | 4905 | ekufp= vkSj gkbMªksxzkfQd ;k lHkh izdkj ds leku pkVZ] ftlesa ,Vyl] nhokj ekufp=] LFkyd`frd ;kstuk,a vkSj Xyksc 'kkfey gSa] eqfnzr |
| 137 | 4907 | M~;wVh ØsfMV fLØi |
| 138 | 5001 | js'ke ds dhM+ dk vaMk] dksdwu s |
| 139 | 5002 | dPpk js'ke |
| 140 | 5003 | js'ke vif'k"V |
| 141 | 5101 | Åu] dkMsZM ;k da?kh ugha fd;k gqvk |
| 142 | 5102 | eghu ;k eksVs i'kq cky] dkMsZM ;k da?kh ugha fd, gq, |
| 143 | 5103 | Åu ;k eghu ;k eksVs i'kq ckyksa dk vif'k"V |
| 144 | 52 | xka/kh Vksih] [kknh /kkxk |
| 145 | 50 ls 55 | [kknh dk diM+k] tks [kknh vkSj xzkeks|ksx vk;ksx (KVIC) vkSj KVIC izekf.kr laLFkkuks @vkmVysV~l ds ek/;e ls cspk tkrk gS a |
| 146 | 5303 | twV Qkbcj] dPpk ;k lalkf/kr ysfdu dkrk ugha x;k |
| 147 | 5305 | ukfj;y] dkW;j Qkbcj |
| 148 | 53 | dkW;j fiFk dEiksLV] izh&iSdsTM vkSj yscy okys ds vykok |
| 149 | 63 | Hkkjrh; jk"Vªh; /ot |
| 150 | 6703 | ekuo cky] laokjs gq,] irys] Cyhp fd, gq, ;k vU;Fkk dke fd, gq, |
| 151 | 6912 00 40 | feêh dk crZu vkSj feêh ds nhid |
| 152 | 69 | feêh ls cuh ewfrZ;ka |
| 153 | 7018 | dkap dh pwfM+;ka ¼dherh /kkrqvks a ls cuh pwfM+;ksa dks NksM+dj½ |
| 154 | 7117 | yk[k@piM+k dh pwfM+;ka |
| 155 | 8201 | d`f"k midj.k tks gkFk ls ;k i'kqvksa }kjk pyk, tkrs gSa] ;kuh gkFk ds vkStkj] tSls QkoM+k] csypk] dqnky] xSarh] dqnky] dkaVk vkSj jsd] dqYgkM+h] fcy gqd vkSj blh rjg ds dkVus ds midj.k fdlh Hkh izdkj ds fldSVj vkSj izwuj] njkarh] gafl;k] ?kkl dkVus okys pkdw] gst f'k;lZ] ydM+h dh dhys vkSj d`f"k] ckxokuh ;k okfudh es mi;ksx fd, a tkus okys vU; midj.k] ?kesyk ds vykok |
| 156 | 8214 | i fly 'kkiZuj a s |
| 157 | 8445 | lwr dh gkFk ls drkbZ ds pj[kk] ftlesa vacj pj[kk Hkh 'kkfey gS |
| 158 | 8446 | gFkdj?kk ¼cqukbZ e'khujh½ |
| 1 | 2 | 3 |
| 159 | 8802 60 00 | v rfj{k ;ku ¼mixzgksa lfgr½ vkSj lcvkWfcZVy vkSj varfj{k ;ku iz{ksi.k a okgu |
| 160 | 9021 | Jo.k ;a= |
| 161 | 92 | vuqca/kAA es lwphc) Lons'kh gLrfufeZr laxhr ok|;a= a |
| 162 | 9603 | ljdaMk ls cus eqìs] >kMw ;k cz'k] ftles Vgfu;ka ;k vU; ouLifr a lkexzh gksrh gS] ,d lkFk ca/kh gksrh gS] gSaMy ds lkFk ;k fcuk |
| 163 | 9608] 9609 | i fly ¼izksisfyax ;k LykbfMax isafly lfgr½] Øs;kWu] isLVy] Mªkbax a s pkjdksy] fy[kus ;k Mªkbax pkWd vkSj nthZ dk pkWd] LysV is afly vkSj pkWd fLVd |
| 164 | 9610 00 00 | LysV |
| 165 | 9619 00 10 ;k 9619 00 20 | lSfuVjh VkWosy ¼iSM½ ;k lSfuVjh uSifdu] VSEiksu |
| 166 | 9803 | ;k=h lkeku |
| 167 | dksbZ v/;k; | iwtk lkexzh vFkkZr~%&] #nzk{k] #nzk{k ekyk] rqlyh daBh ekyk] iapxO; ¼xk; dk xkscj] nslh ?kh] nw/k vkSj ngh dk feJ.k½] ifo= /kkxk ¼ftls vkerkSj ij ;Kkiohr dgk tkrk gS½] ydM+h dh [kM+kÅ] iapke`r] foHkwfr] fcuk czkaM okyk 'kgn] nh;s dh ckrh] jksyh] dykok ¼j{kk lw=½] panu Vhdk |
| 168 | & | jkT; ljdkj] dsUnz 'kkflr izns'k ;k LFkkuh; izkf/kdj.k ds vykok fdlh vU; O;fDr }kjk ykWVjh dh vkiwfrZ] bl 'krZ ds v/khu fd ,slh ykWVjh dh vkiwfrZ ij mfpr dsUnzh; dj] jkT; dj] dsanz 'kkflr izns'k dj ;k ,dhd`r dj] tSlk Hkh ekeyk gks] dk Hkqxrku fd;k x;k gks] tc jkT; ljdkj] dsUnz 'kkflr izns'k ;k LFkkuh; izkf/kdj.k] tSlk Hkh ekeyk gks] }kjk fu;qDr ykWVjh forjd ;k fcØh ,tsaV dks vkiwfrZ dh tkrh gSA |
| 169 | & | ,d ljdkjh bdkbZ }kjk dsUnz ljdkj] jkT; ljdkj] dsUnz 'kkflr izns'k] LFkkuh; izkf/kdj.k ;k dsanz ljdkj] jkT; ljdkj] dsUnz 'kkflr izns'k ;k LFkkuh; izkf/kdj.k }kjk fufnZ"V fdlh Hkh O;fDr dks eky dh vkiwfrZ] dsUnz ljdkj] jkT; ljdkj] dsUnz 'kkflr izns'k ;k LFkkuh; izkf/kdj.k ls vuqnku ds :i esa izkIr izfrQy ds cnys esaA |
| 170 | dksbZ Hkh v/;k; | Jo.k ;a= ds fuekZ.k ds fy, iqtZs |
| 171 | dksbZ Hkh v/;k; 71 dks NksM+dj | jk[kh ¼v/;k; 71 ds varxZr vkus okys eky ls cuh jkf[k;ks ds vykok½ a |
| 172 | dksbZ Hkh v/;k; | jk"Vªifr] iz/kkuea=h] fdlh Hkh jkT; ;k dsUnz 'kkflr izns'k ds jkT;iky ;k eq[;ea=h] ;k fdlh Hkh yksd lsod }kjk izkIr migkj oLrqvksa dh vkiwfrZ] ljdkj }kjk lkoZtfud uhykeh ds ek/;e ls] tgka uhykeh dh vk; dk mi;ksx lkoZtfud ;k /kekZFkZ dk;ksZa ds fy, fd;k tkuk gSA |
Li"Vhdj.k& bl vuqlwph ds iz;kstuksa ds fy,]&
¼d½ vfHkO;fDr;k¡]&
¼i½ ^^;wfuV daVsuj** dk rkRi;Z gS ,d iSdst] pkgs cM+k gks ;k NksVk ¼mnkgj.k ds fy, fVu] dSu] ckWDl] tkj] cksry] cSx ;k dkVZu] Mªe] cSjy ;k duLrj½ tks ,d iwoZ fu/kkZfjr ek=k ;k la[;k j[kus ds fy, fMt+kbu fd;k x;k gS] tks ,sls iSdst ij bafxr fd;k x;k gS(
¼ii½ ^^izh-iSdsTM vkSj yscy fd;k gqvk** dk rkRi;Z gS os lHkh oLrq,a tks [kqnjk fcØh ds fy, vfHkizsr gSa vkSj ftuesa 25 fdyksxzke ;k 25 yhVj ls vf/kd ugha gS] tks dkuwuh eki foKku vf/kfu;e] 2009 ¼2010 dk 1½ dh /kkjk 2 ds [kaM ¼I½ esa ifjHkkf"kr ^^izh-iSDM** gSa] tgka ftl iSdst esa oLrq izh-iSDM gS ;k ml ij lqjf{kr :i ls fpidk, x, yscy ij dkuwuh eki foKku vf/kfu;e] 2009 ¼2010 dk 1½ vkSj rn~)hu cuk, x, fu;ekssa ds mica/kksa ds v/khu ?kks"k.kk,a djuk vko';d gS(
¼iii½ ^^VSfjQ vkbVe**] ^^mi-'kh"kZd**] ^^'kh"kZd** vkSj ^^v/;k;** dk Øe'k% ogh rkRi;Z gksxk tSlk ,d VSfjQ vkbVe] 'kh"kZd] mi-'kh"kZd vkSj v/;k; tSlk fd lhek 'kqYd VSfjQ vf/kfu;e 1975 ¼1975 dk 51½ dh igyh vuqlwph esa fofufnZ"V gS(
¼iv½ ^^ljdkjh bdkbZ** dk rkRi;Z izkf/kdj.k ;k fdlh cksMZ ;k fdlh vU; fudk; ls gksxk ftlesa ,d lkslkbVh] VªLV] fuxe lfEefyr gS] tks gS&
¼d½ laln ;k jkT; fo/kku eaMy ds fdlh vf/kfu;e }kjk LFkkfir( ;k
¼[k½ fdlh Hkh ljdkj }kjk LFkkfir]
bfDoVh ;k fu;a=.k ds ek/;e ls 90 izfr'kr ;k vf/kd Hkkxhnkjh ds lkFk] dsUnz ljdkj] jkT; ljdkj] dsUnz 'kkflr izns'k ;k ,d LFkkuh; izkf/kdj.k }kjk lkSais x, dk;Z dks djus ds fy, %
¼[k½ mDr lhek 'kqYd VSfjQ vf/kfu;e] 1975 dh igyh vuqlwph ds fuoZpu ds fu;e] ftlesa Hkkx vkSj v/;k; uksV~l vkSj igyh vuqlwph ds lkekU; Li"Vhdkjd uksV~l lfEefyr gSa] tgka rd gks lds] bl vf/klwpuk ds fuoZpu ij ykxw gksaxsA mRrj izns'k vlk/kkj.k xtV] 20 flrEcj] 2025 11
vuqca/k&1
¼vuqlwph dk Øe la[;k 113 ns[ksa½
| okvksa ;k vkS"kf/k;ksa dh lwph | |
| 1 | thu Fksjsih |
| 2 | vxkyflMsl chVk |
| 3 | bfeXyqlsjsl |
| 4 | ,IVkdkWx vYQk lfØ; iqu% la;kstd tekoV dkjd Vlla |
| 5 | vksuklseuksthu vosikjoksosd |
| 6 | ,fLlfefuc |
| 7 | esiksfyT+kqeSc |
| 8 | isfxysVsM ykbikslksey bfjuksVsdu |
| 9 | MkjkVqeqeSc |
| 10 | MkjkVqeqeSc lcD;wVsfu;l |
| 11 | VsfDyLVkeSc |
| 12 | ,ehosaVkeSc |
| 13 | ,ysfDVfuc |
| 14 | fjlfMIyke |
| 15 | vksfcuqVqT+kqeSc |
| 16 | iksykVqT+kqeSc osMksfVu |
| 17 | ,aVªsfDVfuc |
| 18 | ,fVt+ksfyT+kqeSc |
| 19 | List+ksfyeSc |
| 20 | osykXyqlsjst+ vYQk |
| 21 | vxkyflMsl vYQk |
| 22 | #fj;ksDVksdkst vYQk isxksy |
| 23 | bMqjlYQsVst+ |
| 24 | ,YXyqdksflMst+ vYQk |
| 25 | ySjksfuMst+ |
| 26 | vksfyiqMst+ vYQk |
| 27 | VsiksfVfuc |
| 28 | ,owsyeSc |
| 29 | ,feflT+kqeSc |
| 30 | csyqekslqfMy |
| 31 | feXywLVSV |
| 32 | osyekust+ vYQk |
| 33 | ,fyjksD;weSc |
| 34 | boksyksD;weSc |
| 35 | flLVkekbu fcVkjVªsV |
| 36 | lh1& bufgfcVj batsD'ku |
| 37 | bufDyflju |
vuqca/k &AA
¼vuqlwph dk Øe la[;k 161 ns[ksa½
| Lons'kh gLrfufeZr laxhr ok|;a=ksa dh lwph | |
| 1 | cqycqy rjax |
| 2 | ^^nksrkj] nksrksjk ;k nksrkjk** |
| 3 | ,drkjk |
| 4 | xsPpw ok|e ;k >Yykjh |
| 5 | xksihpan ;k xksfi;a= ;k [ked |
| 6 | xksV~Vwok|e ;k fp=oh.kk |
| 7 | dkBks |
| 8 | ljksn |
| 9 | flrkj |
| 10 | lqjcgkj |
| 11 | lqjJ`axkj |
| 12 | Lojcr |
| 13 | LojeaMy |
| 14 | racwjk |
| 15 | rqach |
| 16 | rqurquk |
| 17 | exnh oh.kk |
| 18 | galoh.kk |
| 19 | eksgu oh.kk |
| 20 | udqy oh.kk |
| 21 | uanquh |
| 22 | #n oh.kk |
| 23 | ljLorh oh.kk |
| 24 | fofp= oh.kk |
| 25 | ;k> |
| 26 | jatu oh.kk |
| 27 | f=os.kh oh.kk |
| 28 | fpdkjk |
| 29 | fny#ck |
| 30 | ,drkjk ok;fyu |
| 31 | bljkt |
| 32 | dekbpk |
| 33 | e;wjh oh.kk ;k rkÅl |
| 34 | vksukfoYyq |
| 35 | csgkyk ¼ok;fyu izdkj½ |
| 36 | isuk ;k ckuk |
| 37 | iqYyqou oh.kk&,d rkj okyk ok;fyu |
| 38 | jko.kgRFkk |
| 39 | yksd lkjaxh |
| 40 | 'kkL=h; lkjaxh |
| 41 | lkfjank |
| 42 | rkj 'kgukbZ |
| 43 | xsFkw ;k >Yykjh |
| 44 | xqcxqck ;k tewdw&rkyok| fLaVaªx ok|;a= |
| 45 | iqYyqou dqVe |
| 46 | larwj&gFkkSM+s okyk dkMZ ckWDl |
| 47 | isik |
| 48 | iqaxh ;k chu |
| 49 | Hkkjrh; gkjeksfu;e% Mcy jhM |
| 50 | dq>y |
| 51 | uknLoje |
| 52 | 'kgukbZ |
| 53 | lqanjh |
| 54 | raxeqjh |
| 55 | vyxkstkМ ckalqjh |
| 56 | ckalqjh |
| 57 | os.kq ¼dukZVd ckalqjh½ iqYykaxq>y |
| 58 | e'kd |
| 59 | fVêh |
| 60 | Jqfr miax |
| 61 | xksxksuk |
| 62 | eksjflax |
| 63 | Jqfr ckWDl |
| 64 | gkjeksfu;e ¼gkFk ls iai fd;k gqvk½ |
| 65 | ,Ddye |
| 66 | djuky |
| 67 | jkeflaxk |
| 68 | dgy |
| 69 | ukxQuh |
| 70 | rqjh |
| 71 | |
| 72 | Me: |
| 73 | fMekMh |
| 74 | |
| 75 | |
| 76 | |
| 77 | MqXxh |
| 78 | ?kkV fla/kkjh ;k xnk fla/kkjh |
| 79 | ?kqeksV |
| 80 | xqEesrk |
| 81 | daftjk |
| 82 | [kksy |
| 83 | fduij vkSj /kksij ¼vkfnoklh Mªe½ |
| 84 | eíys |
| 85 | eje |
| 86 | fe>kcw |
| 87 | e`naxe |
| 88 | i[kkot |
| 89 | i[kkot tksM+h&rcyk tSlk fl[k ok|;a= |
| 90 | iapeq[k ok|e |
| 91 | iqax |
| 92 | 'kq) enkye ;k eíkye |
| 93 | rcyk@rcy@pesyh&xksCysV Mªe |
| 94 | rcyk |
| 95 | rcyk rjax&rcyksa dk lsV |
| 96 | reVs |
| 97 | FkaFkh iukbZ |
| 98 | fFkfeyk |
| 99 | ^^rq cd] rq a cdukjh] rqacdusj** a |
| 100 | ^^MQ] MQ] MQ ;k MQ fMeMh ;k fMejh&fcuk ftaxy okyk NksVk Ýse Mªe** |
| 101 | daftjk&,d ftaxy okyk NksVk Ýse Mªe |
| 102 | dkalh&fcuk ftaxy ds NksVk |
| 103 | irk;uh FkIiw&gkFkks ls ctk;k tkus okyk e/;e Ýse Mªe a |
| 104 | psaMk |
| 105 | Mksyw |
| 106 | |
| 107 | |
| 108 | |
| 109 | bMDdk |
| 110 | Fkkfoy |
| 111 | mMqdkbZ |
| 112 | pkaMs |
| 113 | uxkjk&dsVYMªe dh tksM+h |
| 114 | iackbZ& nks csyukdkj Mªeksa dh bdkbZ |
| 115 | ^^ijkbZ FkIiw] gyxh&nks MaMks ls ctk;k tkus okyk Ýse Mªe** a |
| 116 | lacy |
| 117 | fLVd MQ ;k fLVd MQ&LVSaM esa MQ ftls MaMksa ls ctk;k tkrk gS |
| 118 | red |
| 119 | rk'kk&,d izdkj dk dsVYMªe |
| 120 | m#eh |
| 121 | tyrjax fpeVk& ihry ds ftaxy ds lkFk vkx dk fpeVk |
| 122 | psafxyk&/kkrq dh fMLd |
| 123 | ,yFkkye |
| 124 | xsxsj&ihry dk crZu |
| 125 | ?kVe vkSj eVde ¼feêh dk crZu Mªe½ |
| 126 | ?kqa?k: |
| 127 | [kjrky ;k fpiY;k |
| 128 | eathjk ;k >ka> ;k rky |
| 129 | uV& feêh dk crZu |
| 130 | ladjtax&fyFkksQksu |
| 131 | Fkkyh&/kkrq dh IysV |
| 132 | FkV~Vqdf> eUubZ |
| 133 | dkap rjax] ,d izdkj dk Xykl gkiZ |
| 134 | dk"B rjax] ,d izdkj dk tkbyksQksu |
2& ;g vf/klwpuk rkjh[k 22 flrEcj] 2025 ls izo`Rr gksxhA
vkKk ls]
,e0 nsojkt] izeq[k lfpoA
IN pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government notification no.1700/XI-2-25-9(47)/17-T.C.-285-U.P.Act-1-2017-Order-(360)-2025 dated September 20, 2025.
No.-1700/XI-2-25-9(47)/17-T.C.-285-U.P.Act-1-2017-Order-(360)-2025
Dated, Lucknow : September 20, 2025
IN exercise of the powers conferred by sub-section (1) of Section 11 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no.1 of 2017), and in supersession of the notification no. KA.NI.-2- 837/XI-9(47)/17-U.P.Act-1-2017-Order-(07)-2017 dated 30.06.2017 except as respects things done or omitted to be done before such supersession, the Governor, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, 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 Schedule, from the whole of the State tax leviable thereon under Section 9 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no.1 of 2017).
SCHEDULE
| S. No. | Chapter/Heading/Sub- heading/Tariff item | Description of goods |
| 1 | 2 | 3 |
| 1 | 0101 | Live asses, mules and hinnies |
| 2 | 0102 | Live bovine animals |
| 1 | 2 | 3 |
| 3 | 0103 | Live swine |
| 4 | 0104 | Live sheep and goats |
| 5 | 0105 | Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls |
| 6 | 0106 | Other live animals such as Mammals, Birds, Insects |
| 7 | 0201 | Meat of bovine animals, fresh or chilled |
| 8 | 0203, 0204, 0205, 0206, 0207, 0208, 0209 | All goods, fresh or chilled |
| 9 | 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 | All goods, other than fresh or chilled, other than pre-packaged and labelled |
| 10 | 03 | Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] |
| 11 | 0301 | Live fish |
| 12 | 0302 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 |
| 13 | 0304, 0306, 0307, 0308, 0309 | All goods, fresh or chilled |
| 14 | 0303, 0304, 0305, 0306, 0307, 0308, 0309 | All goods, other than fresh or chilled, and other than pre- packaged and labelled |
| 15 | 0401 | Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, UHT milk |
| 16 | 0403 | Curd, Lassi, Butter milk, other than pre-packaged and labelled |
| 17 | 0406 | Chena or paneer, whether or not pre-packaged and labelled |
| 18 | 0407 | Birds' eggs, in shell, fresh, preserved or cooked |
| 19 | 0409 | Natural honey, other than pre-packaged and labelled |
| 20 | 0501 | Human hair, unworked, whether or not washed or scoured; waste of human hair |
| 21 | 0504 | All goods, fresh or chilled |
| 22 | 0504 | All goods, other than fresh or chilled, other than pre-packaged and labelled |
| 23 | 0506 | All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products |
| 24 | 0507 90 | All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. |
| 25 | 0511 | Semen including frozen semen |
| 26 | 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage |
| 1 | 2 | 3 |
| 27 | 0701 | Potatoes, fresh or chilled |
| 28 | 0702 | Tomatoes, fresh or chilled |
| 29 | 0703 | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled |
| 30 | 0704 | Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled |
| 31 | 0705 | Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled |
| 32 | 0706 | Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled |
| 33 | 0707 | Cucumbers and gherkins, fresh or chilled |
| 34 | 0708 | Leguminous vegetables, shelled or unshelled, fresh or chilled. |
| 35 | 0709 | Other vegetables, fresh or chilled. |
| 36 | 0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen |
| 37 | 0711 | Vegetables provisionally preserved, but unsuitable in that state for immediate consumption |
| 38 | 0712 | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared |
| 39 | 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split other than pre-packaged and labelled |
| 40 | 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith. |
| 41 | 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, other than pre-packaged and labelled |
| 42 | 08 | Dried makhana, whether or not shelled or peeled, other than pre- packaged and labelled |
| 1 | 2 | 3 |
| 43 | 0801 | Coconuts, fresh or dried, whether or not shelled or peeled |
| 44 | 0801 | Brazil nuts, fresh, whether or not shelled or peeled |
| 45 | 0802 | Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled |
| 46 | 0803 | Bananas, including plantains, fresh or dried |
| 47 | 0804 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. |
| 48 | 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), fresh. |
| 49 | 0806 | Grapes, fresh |
| 50 | 0807 | Melons (including watermelons) and papaws (papayas), fresh |
| 51 | 0808 | Apples, pears and quinces, fresh |
| 52 | 0809 | Apricots, cherries, peaches (including nectarines), plums and sloes, fresh |
| 53 | 0810 | Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh |
| 54 | 0813 | Tamarind dried |
| 55 | 0814 | Peel of citrus fruit or melons (including watermelons), fresh. |
| 56 | 07, 09 or 10 | All goods of seed quality |
| 57 | 0901 | Coffee beans, not roasted |
| 58 | 0902 | Unprocessed green leaves of tea |
| 59 | 0909 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries of seed quality |
| 60 | 0910 11 10 | Fresh ginger, other than in processed form |
| 61 | 0910 30 10 | Fresh turmeric, other than in processed form |
| 62 | 1001 | Wheat and meslin, other than pre-packaged and labelled |
| 63 | 1002 | Rye, other than pre-packaged and labelled |
| 1 | 2 | 3 |
| 64 | 1003 | Barley, other than pre-packaged and labelled |
| 65 | 1004 | Oats, other than pre-packaged and labelled |
| 66 | 1005 | Maize (corn), other than pre-packaged and labelled |
| 67 | 1006 | Rice, other than pre-packaged and labelled |
| 68 | 1007 | Grain sorghum, other than pre-packaged and labelled |
| 69 | 1008 | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, other than pre-packaged and labelled |
| 70 | 1101 | Wheat or meslin flour, other than pre-packaged and labelled |
| 71 | 1102 | Cereal flours other than of wheat or meslin, maize (corn) flour, rye flour etc, other than pre-packaged and labelled |
| 72 | 1103 | Cereal groats, meal and pellets, other than pre-packaged and labelled |
| 73 | 1104 | Cereal grains hulled |
| 74 | 1105 | Flour, meal, powder, flakes, granules or pellets of potatoes, other than pre-packaged and labelled |
| 75 | 1106 | Flour, meal, powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split (HS 1106 10 90)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. other than pre-packaged and labelled |
| 76 | 1106 10 10 | Guar meal |
| 77 | 12 | All goods of seed quality |
| 78 | 1201 | Soya beans, whether or not broken, of seed quality |
| 79 | 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality |
| 80 | 1204 | Linseed, whether or not broken, of seed quality |
| 81 | 1205 | Rape or colza seeds, whether or not broken, of seed quality |
| 82 | 1206 | Sunflower seeds, whether or not broken, of seed quality |
| 83 | 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, of seed quality |
| 1 | 2 | 3 |
| 84 | 1209 | Seeds, fruit and spores, of a kind used for sowing. Explanation: This entry does not cover seeds meant for any use other than sowing |
| 85 | 1210 | Hop cones, fresh |
| 86 | 1210 10 00 | Hop cones, neither ground nor powdered nor in the form of pellets |
| 87 | 1211 | Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled |
| 88 | 1212 | Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled |
| 89 | 1213 | Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets |
| 90 | 1214 | Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets |
| 91 | 1301 | Lac and Shellac |
| 92 | 1401 | Sal leaves, siali leaves, sisal leaves, sabai grass |
| 93 | 1404 90 40 | Betel leaves |
| 94 | 1404 90 60 | Coconut shell, unworked |
| 95 | 1404 90 90 | Vegetable materials, for manufacture of jhadoo or broom sticks |
| 96 | 1701 or 1702 | (i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labeled (ii) Khandsari Sugar, other than pre-packaged and labelled (iii) Rab,other than pre-packaged and labelled |
| 97 | 1901 | Food preparation of millet flour, in powder form, containing at least 70% milletsby weight, otherthan pre-packaged and labelled |
| 98 | 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, other than pre-packaged and labelled |
| 99 | 1905 | Pappad, by whatever name it is known |
| 100 | 1905 or 2106 | Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name called |
| 1 | 2 | 3 |
| 101 | 2009 89 90 | Tender coconutwater other than pre-packaged and labelled |
| 102 | 2106 | Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc |
| 103 | 2201 | Water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit container) |
| 104 | 2201 | Non-alcoholic Toddy, Neera including date and palm neera |
| 105 | 2301, 2302, 2308, 2309 | Aquatic feed including shrimp feed and prawn feed, poultry feed andcattle feed, including grass, hay andstraw, supplement andadditives, wheat bran andde-oiled cake other than rice bran |
| 106 | 2306 | De-oiled rice bran |
| 107 | 2306 | Cotton seed oil cake |
| 108 | 2302, 2309 | Husk of pulses including Chilka,Concentrates including chuni or churi, Khanda |
| 109 | 2501 | Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water |
| 110 | 26 | Uranium Ore concentrate |
| 111 | 2716 00 00 | Electrical energy |
| 112 | 2835 | Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 |
| 113 | 30 or any other Chapter | Drugs or medicines listed in Annexure I |
| 114 | 3002 | Human Blood and its components |
| 115 | 3006 | All types of contraceptives |
| 116 | 3101 | All goods and organic manure, other than pre-packaged and labelled |
| 117 | 3304 | Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur, Alta |
| 118 | 3825 | Municipal waste, sewage sludge, clinical waste |
| 119 | 3926 | Plastic bangles |
| 120 | 4014 | Condoms and contraceptives |
| 121 | 4016 | Erasers |
| 122 | 4401 | Firewood or fuel wood |
| 1 | 2 | 3 |
| 123 | 4402 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated |
| 124 | 44 or 68 | Deities made of stone, marble or wood |
| 125 | 46 | Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope |
| 126 | 46 | Plates and cups made up of all kinds of leaves/ flowers/bark |
| 127 | 4802 / 4907 | Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government |
| 128 | 4802 | Uncoated paper and paperboard,of a kind used for writing, printing or other graphic purposes, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803,used for exercise book, graph book, laboratory note book and notebooks |
| 129 | 4817 / 4907 | Postal items, like envelope, Post card etc., sold by Government |
| 130 | 4820 | Exercise book, graph book, laboratory note book and notebooks |
| 131 | 48 or 4907 or 71 | Rupee notes or coins when sold to Reserve Bank of India or the Government of India |
| 132 | 4901 | Printed books, including Braille books |
| 133 | 4902 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material |
| 134 | 4903 | Children's picture, drawing or colouring books |
| 135 | 4904 00 00 | Music, printed or in manuscript, whether or not bound or illustrated |
| 136 | 4905 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed |
| 137 | 4907 | Duty Credit Scrips |
| 138 | 5001 | Silkworm laying, cocoon |
| 139 | 5002 | Raw silk |
| 140 | 5003 | Silk waste |
| 141 | 5101 | Wool, not carded or combed |
| 142 | 5102 | Fine or coarse animal hair, not carded or combed |
| 143 | 5103 | Waste of wool or of fine or coarse animal hair |
| 1 | 2 | 3 |
| 144 | 52 | Gandhi Topi, Khadi yarn |
| 145 | 50 to 55 | Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets |
| 146 | 5303 | Jute fibres, raw or processed but not spun |
| 147 | 5305 | Coconut, coir fibre |
| 148 | 53 | Coir pith compost other than pre-packaged and labelled |
| 149 | 63 | Indian National Flag |
| 150 | 6703 | Human hair, dressed, thinned, bleached or otherwise worked |
| 151 | 6912 00 40 | Earthen pot and clay lamps |
| 152 | 69 | Idols made of clay |
| 153 | 7018 | Glass bangles (except those made from precious metals) |
| 154 | 7117 | Bangles of lac/shellac |
| 155 | 8201 | Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry other than ghamella. |
| 156 | 8214 | Pencil sharpeners |
| 157 | 8445 | Charkha for hand spinning of yarns, including amber charkha |
| 158 | 8446 | Handloom [weaving machinery] |
| 159 | 8802 60 00 | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles |
| 160 | 9021 | Hearing aids |
| 161 | 92 | Indigenous handmade musical instruments as listed in Annexure II |
| 162 | 9603 | Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles |
| 163 | 9608,9609 | Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor's chalk;Slate pencils and chalk sticks |
| 164 | 9610 00 00 | Slates |
| 1 | 2 | 3 |
| 165 | 9619 00 10 or 9619 00 20 | Sanitary towels (pads) or sanitary napkins; tampons |
| 166 | 9803 | Passenger baggage |
| 167 | Any chapter | Puja samagri namely:& (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit; (v) Vibhuti; (vi) Unbranded honey; (vii) Wick for diya; (viii) Roli; (ix) Kalava (Raksha sutra); (x) Chandan tika. |
| 168 | - | Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate Central tax, State tax, Union Territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be |
| 169 | - | Supply of goods by a Government entity to Central Government, State Government, Union Territory, local authority or any person specified by Central Government, State Government, Union Territory or local authority, against consideration received from Central Government, State Government, Union Territory or local authority in the form of grants |
| 170 | Any Chapter | Parts for manufacture of hearing aids |
| 171 | Any Chapter except 71 | Rakhi (other than those made of goods falling under Chapter 71) |
| 172 | Any Chapter | Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause. |
Explanation.- For the purposes of this Schedule,&
(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 quantity 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 (Act no.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 (Act no. 1 of 2010) and the rules made thereunder;
(iii) "tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Act no. 51 of 1975);
(iv) "Government entity" shall mean an authority or a board or any other body including a society, trust, corporation, which is&
(a) set up by an Act of Parliament or State Legislature; or (b) established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority;
(b) the rules for the interpretation of the First Schedule to the said Customs Tariff Act, 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.
2.This notification shall come into force with effect from the 22ndday of September, 2025.
Annexure-I [See S. no. 113 of the Schedule]
| List of drugs or medicines | |
| 1 | Gene Therapy |
| 2 | Agalsidase Beta |
| 3 | Imiglucerase |
| 4 | Eptacog alfa activated recombinant coagulation factor VIIa |
| 5 | Onasemnogene abeparvovec |
| 6 | Asciminib |
| 7 | Mepolizumab |
| 8 | Pegylated Liposomal Irinotecan |
| 9 | Daratumumab |
| 10 | Daratumumab subcutaneous |
| 11 | Teclistamab |
| 12 | Amivantamab |
| 13 | Alectinib |
| 14 | Risdiplam |
| 15 | Obinutuzumab |
| 16 | Polatuzumab vedotin |
| 17 | Entrectinib |
| 18 | Atezolizumab |
| 19 | Spesolimab |
| 20 | Velaglucerase Alpha |
| 21 | Agalsidase Alfa |
| 22 | Rurioctocog Alpha Pegol |
| 23 | Idursulphatase |
| 24 | Alglucosidase Alfa |
| 25 | Laronidase |
| 26 | Olipudase Alfa |
| 27 | Tepotinib |
| 28 | Avelumab |
| 29 | Emicizumab |
| 30 | Belumosudil |
| 31 | Miglustat |
| 32 | Velmanase Alfa |
| 33 | Alirocumab |
| 34 | Evolocumab |
| 35 | Cystamine Bitartrate |
| 36 | CI-Inhibitor injection |
| 37 | Inclisiran |
Annexure-II
[See S. No. 161 of the Schedule]
| List of indigenous handmade musical instruments | |
| 1 | Bulbul Tarang |
| 2 | Dotar, Dotora, or Dotara |
| 3 | Ektara |
| 4 | GetchuVadyam or Jhallari |
| 5 | Gopichand or Gopiyantra or Khamak |
| 6 | Gottuvadhyam or Chitravina |
| 7 | Katho |
| 8 | Sarod |
| 9 | Sitar |
| 10 | Surbahar |
| 11 | Surshringar |
| 12 | Swarabat |
| 13 | Swarmandal |
| 14 | Tambura |
| 15 | Tumbi |
| 16 | Tuntuna |
| 17 | Magadi Veena |
| 18 | Hansaveena |
| 19 | Mohan Veena |
| 20 | Nakula Veena |
| 21 | Nanduni |
| 22 | Rudra Veena |
| 23 | Saraswati Veena |
| 24 | Vichitra Veena |
| 25 | Yazh |
| 26 | Ranjan Veena |
| 27 | Triveni Veena |
| 28 | Chikara |
| 29 | Dilruba |
| 30 | Ektara violin |
| 31 | Esraj |
| 32 | Kamaicha |
| 33 | Mayuri Vina or Taus |
| 34 | Onavillu |
| 35 | Behala(violin type) |
| 36 | Pena or Bana |
| 37 | Pulluvan veena - one stringed violin |
| 38 | Ravanahatha |
| 39 | Folk sarangi |
| 40 | Classical sarangi |
| 41 | Sarinda |
| 42 | Tar shehnai |
| 43 | Gethu or Jhallari |
| 44 | Gubguba or Jamuku - Percussion string instrument |
| 45 | Pulluvan kutam |
| 46 | Santoor - Hammered chord box |
| 47 | Pepa |
| 48 | Pungi or Been |
| 49 | Indian Harmonium: Double reed |
| 50 | Kuzhal |
| 51 | Nadaswaram |
| 52 | Shehnai |
| 53 | Sundari |
| 54 | Tangmuri |
| 55 | Alghoza - double flute |
| 56 | Bansuri |
| 57 | Venu (Carnatic flute) Pullanguzhal |
| 58 | Mashak |
| 59 | Titti |
| 60 | Sruti upanga |
| 61 | Gogona |
| 62 | Morsing |
| 63 | Shruti box |
| 64 | Harmonium (hand-pumped) |
| 65 | Ekkalam |
| 66 | Karnal |
| 67 | Ramsinga |
| 68 | Kahal |
| 69 | Nagphani |
| 70 | Turi |
| 71 | Dhad |
| 72 | Damru |
| 73 | Dimadi |
| 74 | Dhol |
| 75 | Dholak |
| 76 | Dholki |
| 77 | Duggi |
| 78 | Ghat singhari or gada singari |
| 79 | Ghumot |
| 80 | Gummeta |
| 81 | Kanjira |
| 82 | Khol |
| 83 | Kinpar and Dhopar (tribal drums) |
| 84 | Maddale |
| 85 | Maram |
| 86 | Mizhavu |
| 87 | Mridangam |
| 88 | Pakhavaj |
| 89 | Pakhavaj jori - Sikh instrument similar to tabla |
| 90 | Panchamukha vadyam |
| 91 | Pung |
| 92 | Shuddha madalam or Maddalam |
| 93 | Tabala/tabl/chameli - goblet drum |
| 94 | Tabla |
| 95 | Tabla tarang - set of tablas |
| 96 | Tamte |
| 97 | Thanthi Panai |
| 98 | Thimila |
| 99 | Tumbak, tumbaknari, tumbaknaer |
| 100 | Daff, duff, daf or duf Dimdi or dimri - small frame drum without jingles |
| 101 | Kanjira - small frame drum with one jingle |
| 102 | Kansi - small without jingles |
| 103 | Patayani thappu - medium frame drum played with hands |
| 104 | Chenda |
| 105 | Dollu |
| 106 | Dhak |
| 107 | Dhol |
| 108 | Dholi |
| 109 | Idakka |
| 110 | Thavil |
| 111 | Udukai |
| 112 | Chande |
| 113 | Nagara - pair of kettledrums |
| 114 | Pambai - unit of two cylindrical drums |
| 115 | Parai thappu, halgi - frame drum played with two sticks |
| 116 | Sambal |
| 117 | Stick daff or stick duff - daff in a stand played with sticks |
| 118 | Tamak |
| 119 | Tasha - type of kettledrum |
| 120 | Urumee |
| 121 | Jaltarang Chimpta - fire tong with brass jingles |
| 122 | Chengila - metal disc |
| 123 | Elathalam |
| 124 | Geger - brass vessel |
| 125 | Ghatam and Matkam (Earthenware pot drum) |
| 126 | Ghungroo |
| 127 | Khartal or Chiplya |
| 128 | Manjeera or jhanj or taal |
| 129 | Nut - clay pot |
| 130 | Sankarjang - lithophone |
| 131 | Thali - metal plate |
| 132 | Thattukazhi mannai |
| 133 | Kanch tarang, a type of glass harp |
| 134 | Kashtha tarang, a type of xylophone. |
By order,
M. DEVARAJ,
Pramukh Sachiv.
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