EXTRAORDINARY

No. 5

GOVERNMENT OF GOA

Department of Finance

Revenue and Control Division

Notification

In exercise of the powers conferred by sub-section (1) of Section 11 of the Goa Goods and Services

Tax Act, 2017 (Goa Act 4 of 2017), and in supersession of the Government notification No. 38/1/2017-

Fin(R&C)(2/2017-Rate), dated the 30th June, 2017, published in the Official Gazette, Extraordinary No. 3,

Series I No. 13 dated the 30th June, 2017, except as respects things done or omitted to be done before such

supersession, the Government of Goa, 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 Goa Goods

and Services Tax Act, 2017 (Goa Act 4 of 2017).

SCHEDULE

S. No.

Chapter/Heading/Sub-

heading/Tariff item

Description of goods

(1)

(2)

(3)

0101

Live asses, mules and hinnies

0102

Live bovine animals

0103

Live swine

0104

Live sheep and goats

38/1/2017-Fin(R&C)(10/2025-Rate)

Date : 17-Sep-2025

Suggestions are welcomed on e-mail: [email protected]

1055

Reg. No. RNP/GOA/32/2024-2026

RNI No. GOAENG/2002/6410

Panaji, 17th September, 2025 (Bhadra 26, 1947)

SERIES I No. 24

PUBLISHED BY AUTHORITY

0105

Live poultry, that is to say, fowls of the species Gallus domesticus,

ducks, geese, turkeys and guinea fowls

0106

Other live animals such as Mammals, Birds, Insects

0201

Meat of bovine animals, fresh or chilled

0203, 0204, 0205, 0206,

0207, 0208, 0209

All goods, fresh or chilled

0202, 0203, 0204, 0205,

0206, 0207, 0208, 0209, 0210

All goods, other than fresh or chilled, other than pre-packaged and

labelled

10.

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.

Live trees and other plants; bulbs, roots and the like; cut flowers

and ornamental foliage

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 (Lactucasativa) and chicory (Cichorium spp.), fresh or

chilled

1056

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 5)

17TH SEPTEMBER, 2025

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.

Dried makhana, whether or not shelled or peeled, other than pre-

packaged and labelled

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

1057

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 5)

17TH SEPTEMBER, 2025

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

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.

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 (Carthamustinctorius) seeds, Melon seeds, Poppy seeds,

Ajams, Mango kernel, Niger seed, Kokam) whether or not broken,

of seed quality

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

1058

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 5)

17TH SEPTEMBER, 2025

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 labelled (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% millets by weight, other than 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

101.

2009 89 90

Tender coconut water 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

and cattle feed, including grass, hay and straw, supplement and

additives, wheat bran and de-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.

Uranium Ore concentrate

111.

2716 00 00

Electrical energy

1059

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 5)

17TH SEPTEMBER, 2025

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

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.

Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves,

sabai grass, including sabai grass rope

126.

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

1060

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 5)

17TH SEPTEMBER, 2025

143.

5103

Waste of wool or of fine or coarse animal hair

144.

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.

Coir pith compost other than pre-packaged and labelled

149.

Indian National Flag

150.

6703

Human hair, dressed, thinned, bleached or otherwise worked

151.

6912 00 40

Earthen pot and clay lamps

152.

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.

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

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, tulsikanthi 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

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SERIES I No. 24

(EXTRAORDINARY No. 5)

17TH SEPTEMBER, 2025

(viii) Roli

(ix) Kalava (Raksha sutra)

(x) Chandantika

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 (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,

heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975

(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,

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SERIES I No. 24

(EXTRAORDINARY No. 5)

17TH SEPTEMBER, 2025

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 22nd day of September, 2025.

Annexure-I

[See S. No. 113 of the Schedule]

List of drugs or medicines

Gene Therapy

Agalsidase Beta

Imiglucerase

Eptacog alfa activated recombinant coagulation factor VIIa

Onasemnogene abeparvovec

Asciminib

Mepolizumab

Pegylated Liposomal Irinotecan

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

1063

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SERIES I No. 24

(EXTRAORDINARY No. 5)

17TH SEPTEMBER, 2025

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

Bulbul Tarang

Dotar, Dotora, or Dotara

Ektara

GetchuVadyam or Jhallari

Gopichand or Gopiyantra or Khamak

Gottuvadhyam or Chitravina

Katho

Sarod

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

1064

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17TH SEPTEMBER, 2025

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.

Pulluvanveena-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.

Pulluvankutam

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.

Srutiupanga

61.

Gogona

62.

Morsing

63.

Shruti box

64.

Harmonium (hand-pumped)

65.

Ekkalam

66.

Karnal

67.

Ramsinga

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SERIES I No. 24

(EXTRAORDINARY No. 5)

17TH SEPTEMBER, 2025

68.

Kahal

69.

Nagphani

70.

Turi

71.

Dhad

72.

Damru

73.

Dimadi

74.

Dhol

75.

Dholak

76.

Dholki

77.

Duggi

78.

Ghatsinghari or gadasingari

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.

Pakhavajjori-Sikh instrument similar to tabla

90.

Panchamukha vadyam

91.

Pung

92.

Shuddhamadalam or Maddalam

93.

Tabala/tabl/chameli-goblet drum

94.

Tabla

95.

Tablatarang-set of tablas

96.

Tamte

97.

ThanthiPanai

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.

Patayanithappu-medium frame drum played with hands

104.

Chenda

105.

Dollu

106.

Dhak

107.

Dhol

108.

Dholi

1066

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17TH SEPTEMBER, 2025

109.

Idakka

110.

Thavil

111.

Udukai

112.

Chande

113.

Nagara-pair of kettledrums

114.

Pambai-unit of two cylindrical drums

115.

Paraithappu, 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.

Thattukazhimannai

133.

Kanchtarang, a type of glass harp

134.

Kashthatarang, a type of xylophone.

By order and in the name of the Governor of Goa.

Naresh Gaude, Under Secretary, Finance (R&C).

———♦———

Notification

In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of

the Goa Goods and Services Tax Act, 2017 ( Goa Act 4 of 2017), and in supersession of the Government

notification No. 38/1/2017-Fin(R&C)(1/2017-(Rate), dated the 30th June, 2017, published in the Official

Gazette, Extraordinary No. 3, Series I, No. 13, dated the 30th June, 2017, except as respects things done or

omitted to be done before such supersession, the Government of Goa, 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;

No.38/1/2017-Fin(R&C)(09/2025-Rate)

Date : 17-Sep-2025

1067

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17TH SEPTEMBER, 2025

(iii) 20 per cent. in respect of goods specified in Schedule III;

(iv) 1.5per cent. in respect of goods specified in ScheduleIV;

(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)

0101 21 00, 0101 29

Live horses

0202, 0203, 0204, 0205, 0206,

0207, 0208, 0209, 0210

All goods, other than fresh or chilled, pre-packaged and labelled

0303, 0304, 0305, 0306, 0307,

0308, 0309

All goods, other than fresh or chilled, pre-packaged and labelled

0402

Milk and cream, concentrated or containing added sugar or other

sweetening matter, including condensed milk

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

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

0405

Butter and other fats and oils derived from milk, including ghee; dairy

spreads

0406

Cheese, other than chena or paneer

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

1068

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17TH SEPTEMBER, 2025

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-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.

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.

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

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]

1069

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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

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.

All goods other than of seed quality

1070

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17TH SEPTEMBER, 2025

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 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)

1071

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17TH SEPTEMBER, 2025

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

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

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

1072

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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, tilchikki, tilpatti, tilrevdi,

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

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)

1073

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17TH SEPTEMBER, 2025

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

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

All goods, including 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

141.

2105 00 00

Ice cream and other edible ice, whether or not containing cocoa

1074

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17TH SEPTEMBER, 2025

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

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

1075

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SERIES I No. 24

(EXTRAORDINARY No. 5)

17TH SEPTEMBER, 2025

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

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

1076

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SERIES I No. 24

(EXTRAORDINARY No. 5)

17TH SEPTEMBER, 2025

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.

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.

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

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

1077

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 5)

17TH SEPTEMBER, 2025

210.

Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate),

Enriched elemental boron, Nuclear fuel

211.

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.

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 No. 38/1/2017-Fin(R&C)

(10/2025-Rate) dated 17^th September, 2025]

227.

Diagnostic kits for detection of all types of hepatitis

228.

Medicaments (including veterinary medicaments) used in bio-chemic

systems

229.

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

1078

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 5)

17TH SEPTEMBER, 2025

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

coated

with

pharmaceutical substances or put up in forms or packings for retail

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.

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

1079

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 5)

17TH SEPTEMBER, 2025

250.

3307 41 00

Agarbatti, lobhan, dhoopbatti, 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

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

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

1080

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 5)

17TH SEPTEMBER, 2025

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

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)

1081

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 5)

17TH SEPTEMBER, 2025

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

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

1082

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 5)

17TH SEPTEMBER, 2025

311.

4601, 4602

Manufactures of straw, of esparto or of other plaiting materials;

basketware and wickerwork

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.

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

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

1083

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 5)

17TH SEPTEMBER, 2025

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 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

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

1084

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 5)

17TH SEPTEMBER, 2025

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 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