Professional Documents
Culture Documents
GST-HSN Codes & Rates-Excel
GST-HSN Codes & Rates-Excel
GST
No. No.
( %)
1 0101.00.00 Horses, asses, mules and hinnies, live 1 I NIL
2 0101.11.00 Purebred breeding animals 1 I NIL
3 0101.19.00 Other horses 1 I NIL
4 0101.20.00 Asses, mules, and hinnies 1 I NIL
5 0101.21.00 Live Horses 1 III 12%
6 0101.29.00 Live Horses 1 III 12%
7 0102.00.00 Bovine animals, live 1 I NIL
8 0102.10.00 Purebred breeding animals 1 I NIL
9 0103.00.00 Swine, live 1 I NIL
10 0103.10.00 Purebred breeding animals 1 I NIL
11 0103.91.00 Weighing less than 50 (11023 lb) each 1 I NIL
12 0103.92.00 Weighing 50 (11023 lb) or more each 1 I NIL
13 0104.00.00 Sheep and goats, live 1 I NIL
14 0104.10.00 Sheep 1 I NIL
15 0104.20.00 Goats 1 I NIL
16 0105.00.00 Chickens, ducks, geese, turkeys, and guineas, 1 I NIL
live
17 0105.11.00 Chickens, breeding stock, whether or not 1 I NIL
purebred: layer-type (egg-type) , broiler-type
(meat-type)
18 0105.19.00 Turkeys, ducks, geese and guineas 1 I NIL
19 0105.91.00 Chickens 1 I NIL
20 0105.99.00 Chickens, ducks, geese, turkeys, and guineas, 1 I NIL
live: Other
21 0106.00.00 Animals, live, nesoi nesoi - not elsewhere 1 I NIL
specified of indicated.
22 0106.00.00 Rabbits and hares 1 I NIL
23 0201.00.00 Meat of bovine animals, fresh or chilled 2 I NIL
24 0201.00.00 Meat of bovine animals,frozen 2 III 12%
25 0201.10.00 Carcasses and half-carcasses, veal, other - 2 I NIL
chilled or fresh
26 0201.10.00 Carcasses and half-carcasses, veal, other - 2 III 12%
frozen
27 0201.20.00 Other cuts with bone in: processed & other - 2 I NIL
chilled or fresh
28 0201.20.00 Other cuts with bone in: processed & other - 2 III 12%
frozen
29 0201.30.00 Boneless: processed & other chilled or fresh 2 I NIL
81 0207.33.00 Meat & edible offal of ducks, geese or guinea 2 III 12%
fowls - not cut in pieces -frozen
82 0207.34.00 Fatty livers of geese or ducks fresh or chilled 2 I NIL
83 0207.36.00 Fatty livers of geese or ducks frozen 2 III 12%
84 0207.35.00 Other, Fatty livers of geese or ducks - fresh 2 I NIL
or chilled
85 0207.39.00 Chickens, turkeys, ducks, geese or guineas 2 III 12%
poultry cuts and offal other than livers,
frozen:
86 0208.00.00 Other meat & edible meat offal , fresh, chilled 2 I NIL
87 0208.00.00 Other meat & edible meat offal ,frozen 2 III 12%
88 0208.10.00 Edible offal of Rabbits or hares - fresh or 2 I NIL
chilled
89 0208.10.00 Edible offal of Rabbits or hares - frozen 2 III 12%
90 0208.20.00 Edible offal of Frogs' legs - fresh or chilled 2 I NIL
91 0208.20.00 Edible offal of Frogs' legs - frozen 2 III 12%
92 0208.30.00 Edible offal of Primates - fresh or chilled 2 I NIL
93 0208.30.00 Edible offal of Primates - frozen 2 III 12%
94 0208.40.00 Edible offal of Whales, dolphins and 2 I NIL
porpoises; of manatees and dugongs - fresh
or chilled
95 0208.40.00 Edible offal of Whales, dolphins and 2 III 12%
porpoises; of manatees and dugongs - frozen
186 0305.10.00 Flours, meals and pellets of fish, fit for human 3 II 5%
consumption
187 0305.20.00 Livers and roes, dried, smoked, salted or in 3 II 5%
brine, salmon roe, herring roe
188 0305.30.00 Fish fillets, dried, salted or in brine, but not 3 II 5%
smoked smoked fish, including fillets:
189 0305.41.00 Pacific salmon (oncorhynchus spp), atlantic 3 II 5%
salmon (salmo salar) and danube salmon
(hucho hucho)
190 0305.42.00 Herrings (clupea harengus, clupea pallasii) 3 II 5%
201 0306.21.00 Rock lobster and other sea crawfish - not 3 I NIL
frozen
202 0306.12.00 Lobsters (homarus spp)- frozen 3 II 5%
203 0306.22.00 Lobsters (homarus spp) - not forzen 3 I NIL
204 0306.13.00 Shrimps and prawns - frozen 3 II 5%
205 0306.23.00 Shrimps and prawns - not frozen 3 I NIL
206 0306.14.00 Crabs: crabmeat - frozen 3 II 5%
207 0306.24.00 Crabs: crabmeat - not frozen 3 I NIL
208 0306.19.00 Other, including flours, meals and pellets of 3 II 5%
crustaceans, fit for human consumption -
frozen
209 0306.29.00 Other, including flours, meals and pellets of 3 II 5%
crustaceans, fit for human consumption - not
frozen
210 0307.00.00 Molluscs, whether in shell or not, live, fresh or 3 I NIL
chilled; auatic inverterbrates other than
crustaceans and molluscs live, fresh, chilled
211 0307.00.00 Molluscs, whether in shell or not, frozen, 3 II 5%
dried, salted or in brine; auatic invertebrates
other than crustaceans and molluscs, frozen,
dried, salted or in brine; flours, meals and
pellets of aquatic invertebra other than
crustaceans, fit for human consumption.
216 0307.39.10 Clams, clam meat - live, fresh and chilled 3 I NIL
217 0307.41.00 Live, fresh or chilled: squid: loligo 3 I NIL
218 0307.49.00 Squid: frozen fillets, loligo: loligo opalescens, 3 II 5%
loligo pealei, octopus (octopus spp):
225 0307.99.00 Live, fresh or chilled: sea urchin: roe, conch: 3 I NIL
Other
226 0307.99.20 Jelly fish, dried, salted or frozen 3 II 5%
227 0307.99.90 Jelly fish, dried, salted or frozen: Other 3 II 5%
228 0308.00.00 Aquatic invertebrates other than crustaceans 3 I NIL
and molluscs, live, fresh or chilled;
359 0603.00.00 Cut flowers and flower buds of a kind suitable 6 I NIL
for bouquets or for ornamental purposes,
fresh, dried, dyed, bleached, impregnated or
otherwise prepared
360 0603.11.00 Fresh roses 6 I NIL
361 0603.12.00 Fresh carnations 6 I NIL
362 0603.13.00 Fresh orchids 6 I NIL
363 0603.14.00 Fresh chrysanthemums 6 I NIL
364 0603.90.00 Cut flowers and flower buds (dried, dyed, 6 I NIL
bleached, otherwise prepared)
365 0604.00.00 Foliage, branches and other parts of plants, 6 I NIL
without flowers or flower buds, and grasses,
mosses and lichens, being goods of a kind
suitable for bouquets or for ornamental
puposes, fresh, dried, dyed, bleached,
imregnated or otherwise prepared
431 0712.10.00 Potatoes whether or not cut or sliced but not 7 I NIL
further prepared
432 0712.20.00 Onions: powder or flour 7 I NIL
433 0712.30.00 Mushrooms and truffles 7 I NIL
434 0712.31.00 Mushrooms of the genus agaricus 7 I NIL
435 0712.32.00 Wood ears (Auricularia spp.) 7 I NIL
436 0712.33.00 Jelly fungi (tremella spp.) 7 I NIL
437 0712.90.00 Other vegetables; mixtures of vegetables: 7 I NIL
garlic: powder or flour sweet corn seeds of a
kind used for sowing other vegetables;
mixtures of vegetables
438 0712.90.10 Asparagus, dried 7 I NIL
439 0712.90.20 Dehydrated garlic powder 7 I NIL
440 0712.90.30 Dehydrated garlic flakes 7 I NIL
441 0712.90.40 Dried Garlic 7 I NIL
442 0712.90.50 Marjoram, oregano 7 I NIL
443 0712.90.60 Potatoes powder or flour 7 I NIL
444 0713.00.00 Dried leguminous vegetables, shelled, 7 I NIL
whether or not skinned or split
445 0713.00.00 Leguminous vegetables, dried shelled 7 I NIL
446 0713.10.00 Peas (pisum sativum): seeds of a kind used 7 I NIL
for sowing split peas, green peas, yellow
peas, austrian winter peas
447 0713.20.00 Chickpeas (garbanzos), seeds of a kind used 7 I NIL
for sowing, beans (vigna spp, phaseolus spp):
448 0713.31.00 Beans of the species vigna mungo (l) hepper 7 I NIL
or vigna radiata (l) wilczek: seeds of a kind
used for sowing
449 0713.32.00 Small red (adzuki) beans (phaseolus or vigna 7 I NIL
angularis),seeds of a kind used for sowing
895 1501.00.00 Pig Fats (including lard) and poultry fat, other 15 III 12%
than that of heading 0209 or 1503
896 1502.00.00 Fats of bovine animals, sheep or goats other 15 III 12%
than those of heading 1503
897 1502.00.10 Mutton tallow: Fats of bovine animals, sheep 15 III 12%
or goats other than those of heading 1503
898 1502.00.20 Fats, unrendered (excluding Mutton tallow): 15 III 12%
Fats of bovine animals, sheep or goats other
than those of heading 1503
899 1502.00.10 Rendered or solvent extraton fats: Fats of 15 III 12%
bovine animals, sheep or goats other than
those of heading 1503
900 1502.00.10 Other: Fats of bovine animals, sheep or goats 15 III 12%
other than those of heading 1503
901 1503.00.00 Lard stearin, lard oil, oleo stearin, oleo-oil and 15 III 12%
tallow oil, not emulsified or mixed or
otherwise prepared.
902 1504.00.00 Fats & oils and their fractions, of fish or 15 III 12%
marine mammals, whether or not refined, but
not chemically modified
903 1504.10.00 Fish liver oils and their fractions 15 III 12%
904 1504.10.10 Cod liver oil : Fish liver oils and their fractions 15 III 12%
905 1504.10.91 Squid liver oil : Fish liver oils and their 15 III 12%
fractions: Other
906 1504.20.00 Fats and oils and their fractions of fish , other 15 III 12%
than liver oils
907 1504.20.10 Fish body oil: Fats and oils and their fractions 15 III 12%
of fish , other than liver oils
908 1504.20.20 Fish lipid oil: Fats and oils and their fractions 15 III 12%
of fish , other than liver oils
909 1504.20.30 Sperm oil: Fats and oils and their fractions of 15 III 12%
fish , other than liver oils
910 1504.20.00 Fats and oils and their fractions of fish (other 15 III 12%
than liver oils)
911 1504.30.00 Fats and oils and their fractions of marine 15 III 12%
mammals
912 1505.00.00 Wool grease & fatty substances derived 15 III 12%
therefrom (including lanolin)
913 1505.10.00 Wool alcohol (including lanolin alcohol) 15 III 12%
914 1505.20.00 Wool grease, crude 15 III 12%
915 1505.90.00 Other, wool grease and fatty substances 15 III 12%
derived therefrom
916 1506.00.00 Other animal fats & oil and their fraction 15 III 12%
whether or not refined, but not chemically
modified.
917 1506.00.10 Neats Foot oil and fats from bone or waste: 15 III 12%
Other animal fats & oil and their fraction
whether or not refined, but not chemically
modified.
918 1506.00.90 Other: Other animal fats & oil and their 15 III 12%
fraction whether or not refined, but not
chemically modified.
919 1507.00.00 Soya-bean oil and its fraction whether or not 15 II 5%
refined, but not chemically modified.
920 1507.10.00 Soya bean oil (crude oil) 15 II 5%
921 1507.90.10 Soya bean oil and its fractions (other than 15 II 5%
crude):
922 1507.90.10 Soyabean oil (Edible oil) 15 II 5%
923 1507.90.90 Soyabean oil (Vegetable oil) 15 II 5%
924 1508.00.00 Ground-nut oil and its fraction whether or not 15 II 5%
refined, but not chemically modified.
925 1508.10.00 Ground-nut oil (crude oil) 15 II 5%
926 1508.90.00 Ground-nut oil and its fractions (other than 15 II 5%
crude oil)
927 1508.90.91 Groundnut oil (Edible oil) 15 II 5%
928 1508.90.99 Groundnut oil (Vegetable oil) 15 II 5%
929 1509.00.00 Olive oil & its fractions, whether or not 15 II 5%
refined, but not chemically modified
930 1509.10.00 Olive oil (crude oil) 15 II 5%
931 1509.90.00 Olive oil and its fractions (other than virgin) 15 II 5%
1098 1802 .00.00 Cocoa shells, husks, skins and other cocoa 18 II 5%
waste
1099 1803.00.00 Cocoa paste, whether or not defatted 18 II 5%
1100 1803.10.00 Cocoa paste (not defatted) 18 II 5%
1101 1803.20.00 Cocoa paste (wholly or partly defatted) 18 II 5%
1102 1804.00.00 Cocoa butter,fat and oil 18 V 28%
1103 1805.00.00 Cocoa powder, not containing added sugar or 18 V 28%
other sweetening matter
1104 1806.00.00 Chocolate & other food preparations 18 V 28%
containing cocoa
1105 1806.10.00 Cocoa powder (containing added sugar or 18 V 28%
other sweetening matter)
1106 1806.20.00 Other preparations 18 V 28%
1107 1806.31.00 Food preparations containing cocoa (in block, 18 V 28%
slab, bar form; filled)
1108 1806.32.00 Food preparations containing cocoa (in block, 18 V 28%
slab, bar form; not filled)
1109 1806.90.00 Cocoa preparations (in containers, packings, 18 V 28%
in liquid, powder, granular form)
1116 1901.00.00 Preparations for infant use, put up for retail 19 IV 18%
sale
1117 1901.00.00 Mixes and doughs for preparation of bread, 19 II 5%
pastry and other baker's wares
1118 1902.00.00 Pasta, whether or not cooked or stuffed (with 19 IV 18%
meat or other substances) or otherwise
prepared, such as spaghetti, macaroni,
noodles, lasagne, gnocchi, ravioli, cannelloni;
couscous, whether or not prepared.
1347 2309.10.00 Dog or cat food, put up for retail sale 23 I NIL
1348 2309.90.00 Other preparations of a kind used in animal 23 I NIL
feeding
1349 2309.90.10 Compounded animal feed 23 I NIL
1350 2309.90.20 Condentrates for compound animal feed 23 I NIL
1351 2309.90.31 Prawn, shrimp and poultry feed 23 I NIL
1352 2309.90.32 Fish meal in powdered form 23 I NIL
1353 2309.90.39 Other feeds for fish 23 I NIL
1354 2309.90.90 Other preparations of animal feeds 23 I NIL
1355 2400.00.00 Tabacco leaves [under reverse charge] 24 II 5%
1356 2400.00.00 All goods not specified elsewhere, other than 24 V 28%
biris
1357 2401.00.00 Tobacco, unmanufactured, tobacco refuse 24 V 28%
1358 2401.10.00 Tobacco (not stemmed) 24 V 28%
1359 2401.20.00 Tobacco (partly or wholly stemmed) 24 V 28%
1360 2401.30.00 Tobacco refuse 24 V 28%
1361 2402.00.00 Cigars, cigarettes etc., of tobacco or 24 V 28%
substitutes
1362 2402.10.00 Cigars, cheroots, cigarillos (containing 24 V 28%
tobacco)
1363 2402.10.20 Cigarillos 24 V 28%
1364 2402.20.00 Cigarettes (containing tobacco) 24 V 28%
1365 2402.90.00 Other cigars, cheroots, cigarillos, cigarettes 24 V 28%
1366 2403.00.00 Tobacco & tobacco subst mfrs nesoi, tob 24 V 28%
proces etc
1367 2403.10.00 Smoking tobacco 24 V 28%
1368 2403.10.10 Hookah / hoodku tobacco 24 V 28%
1369 2403.10.20 Cheroots 24 V 28%
1370 2403.10.20 Smoking mixtures for pipes and cigarettes 24 V 28%
1371 2403.10.31 Beedi, Beedi Tobacco 24 V 28%
1372 2403.91.00 Homogenised or reconstituted tobacco 24 V 28%
1373 2403.99.00 Other manufactured tobacco, tobacco 24 V 28%
substitutes, tobacco extracts, essences
[Gutka, Khara Masala, Kimam, Dokta, Zarda,
Sukha or Surthi]
1374 2403.99.10 Chewing tobacco 24 V 28%
1375 2403.99.20 Preparations containing chewing 24 V 28%
1376 2403.99.30 Jarda scented tobacco 24 V 28%
1377 2403.99.40 Snuff 24 V 28%
1378 2403.99.60 Tobacco extracts and essence 24 V 28%
1379 2403.99.70 Cut tobacco 24 V 28%
1380 2403.99.90 Other manufactured tobacco, tobacco 24 V 28%
substitutes, tobacco extracts, essences
[Gutka, Khara Masala, Kimam, Dokta, Zarda,
Sukha or Surthi]: Other
1381 2501.00.00 Salt other than common salt 25 II 5%
1382 2501.00.10 Common salt, by whatever name it is known, 25 I NIL
including iodized and other fortified salts,
sendha namak [rock salt], kala namak.
1383 2502.00.00 Unroasted iron pyrites 25 II 5%
1384 2503.00.00 Sulphur of all kinds, other than sublimed 25 II 5%
sulphur, precipitated sulphur and collodial
sulphur.
1385 2503.00.10 Sulphur recovered as by-product in refining of 25 IV 18%
crude oil
1386 2503.10.00 Sulphur (crude or unrefined) 25 II 5%
1387 2503.90.00 Sulphur (other than crude or unrefined 25 II 5%
sulphur
1388 2504.00.00 Natural graphite 25 II 5%
1389 2504.10.00 Fire clay 25 II 5%
1390 2504.10.00 Graphite : in powder or in Flakes 25 II 5%
1391 2504.10.00 Crystalline : in powder or in Flakes 25 II 5%
1392 2504.20.00 Graphite : in powder or in Flakes 25 II 5%
1393 2504.20.00 Amorphous: in powder or in Flakes 25 II 5%
1394 2505.00.00 Natural sands of all kinds, whether or not 25 II 5%
metal-bearing sand of Chapter 56
1395 2505.10.00 Silica sands and quartz sands 25 II 5%
1396 2505.10.11 Silica sands, processed (white) 25 II 5%
1397 2505.10.12 Silica sands, processed (brown) 25 II 5%
1398 2505.10.20 Quartz sands (including moulding sands) 25 II 5%
1399 2505.90.00 Other natural sands (other than metal- 25 II 5%
bearing sands)
1400 2506.00.00 Quartz (other than natural sands); quartzite, 25 II 5%
whether or not roughly trimmed or merely
cut, by sawing or otherwise, into blocks or
slabs of a rectangular (including square)
shape
1401 2506.10.00 Quartz (other than natural sands) 25 II 5%
1402 2506.21.00 Quartzite (crude or roughly trimmed) 25 II 5%
1403 2506.29.00 Quartzite (other than crude or roughly 25 II 5%
trimmed)
1404 2507.00.00 Kaolin and other kaolinic clays, whether or 25 II 5%
not calcined
1405 2507.00.10 Kaolin and other kaolinic clays, whether or 25 II 5%
not calcined : Crude
1406 2507.00.21 Kaolin and other kaolinic clays, whether or 25 II 5%
not calcined : Other : Pharmaceutical grade
1407 2507.00.22 Kaolin and other kaolinic clays, whether or 25 II 5%
not calcined : Other : Ceramic grade
1408 2508.00.00 Other clays (not including expanded clays of 25 II 5%
heading 6806), andalusite, kyanite and
sillimanite, whether or not calcined; mullite;
chamotte or dinas earths.
1409 2508.10.00 Activated Bentonite Powder 25 II 5%
1410 2508.10.00 Bentonite 25 II 5%
1411 2508.10.00 Bentonite powder attracts 25 II 5%
1412 2508.10.00 Natural fullers earth. 25 II 5%
1413 2508.20.00 Decolorizing earths, fuller's earths 25 II 5%
1414 2508.30.00 Fire-clay 25 II 5%
1415 2508.30.00 Graphite Flakes 25 II 5%
1416 2508.40.00 Other clays 25 II 5%
1417 2508.40.10 Ball clay 25 II 5%
1418 2508.40.20 Earth clay 25 II 5%
1419 2508.40.90 Clays nesoi, andalusite, kyanite etc, mullite 25 II 5%
etc: Other
1420 2508.50.00 Andalusite, kyanite, sillimanite 25 II 5%
1421 2508.60.00 Mullite 25 II 5%
1422 2508.70.00 Chamotte, dinas earths 25 II 5%
1423 2509.00.00 Chalk 25 II 5%
1424 2510.00.00 Natural calcium phosphates, natural 25 II 5%
aluminium calcium phosphates and
phosphatic chalk.
1425 2510.10.00 Natural calcium phosphates, aluminium 25 II 5%
calcium phosphates, calcium phosphate
apatite (unground)
1426 2510.20.00 Natural calcium phosphates, aluminium 25 II 5%
calcium phosphates, calcium phosphate
apatite (ground)
1427 2511.00.00 Natural barium sulphate (barytes); natural 25 II 5%
barium carbonate (witherite), whether or not
calcined, other than barium oxide of heading
2816.
1428 2511.10.00 Natural barium sulphate (barytes): Lumps 25 II 5%
1429 2511.10.20 Natural barium sulphate (barytes): Powder 25 II 5%
2269 2911.00 .00 Acetals and hemiacetals, whether or not with 29 IV 18%
other oxygen function, and their halogenated,
sulphonated, nitrated or nitrosated derivatives
2766 2934.00.00 Nucleic acids and their salts; whether or not 29 IV 18%
chemically defined; other heterocyclic
compounds
2767 2934.10.00 Compounds containing an unfused thiazole 29 IV 18%
ring in the structure
2768 2934.20.00 Compounds containing a benzothiazole ring 29 IV 18%
system
2769 2934.30.00 Compounds containing a phenothiazine ring 29 IV 18%
system
2770 2934.90.00 Other heterocyclic compounds 29 IV 18%
2771 2934.91.00 Aminorex (INN), brotizolam (INN), 29 IV 18%
clotiazepam (INN), cloxazolam (INN),
dextromoramide (INN), haloxazolam (INN),
ketazolam (INN), mesocarb (INN), oxazolam
(INN), pemoline (INN), Phendimetrazine
(INN) and sufentanil (INN), salts thereof
2846 2940.00.00 Sugars; sugar ethers, sugar esters and their 29 yet to be --
salts notifed
2864 3001.00.00 Glands and other organs for organo- 30 III 12%
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
2865 3001.10.00 Glands and other organs (dried) 30 III 12%
2866 3001.20.00 Extracts of glands or other organs or of their 30 III 12%
secretions
2867 3001.20.10 Liquid extracts of liver 30 III 12%
2868 3001.20.20 Liver extracts, dry 30 III 12%
2869 3001.20.30 Snake venom 30 III 12%
2870 3001.90.00 Heparin, its salt, other animal substances 30 III 12%
prepared for therapeutic uses
2871 3002.00.00 Human blood and its components 30 I NIL
2872 3002.00.00 Animal or Human Blood Vaccines 30 II 5%
2873 3002.00.00 Animal blood prepared for therapeutic, 30 III 12%
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.
2937 3005.10.00 Adhesive dressings and other articles having 30 III 12%
an adhesive layer
2938 3005.90.00 Wadding, gauze, bandages, prepared 30 III 12%
dressings, poultices,similar articles
2939 3006.00.00 Pharmaceutical goods specified in note 4 to 30 III 12%
this chapter sterile surgical catgut, similar
sterile suture materials (including sterile
absorbabale 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
etc., waste pharmaceuticals [other than
contraceptives].
2947 3006.40.00 Dental cements and other dental fillings, bone 30 III 12%
reconstructions cements
2948 3006.50.00 First Aid boxes and kits 30 III 12%
2949 3006.60.00 Chemical contraceptive preparations based on 30 I NIL
hormones, or other products of heading 2937
on spermicides (Contraceptive pills)
3562 3701.00.00 Photographic plates and film for x-ray for 37 III 12%
Medical use.
3563 3701.10.00 Photographic plates and film in the flat, for x- 37 III 12%
ray
3564 3701.20.00 Instant print film in the flat 37 IV 18%
3565 3701.30.00 Other photographic plates and film in the flat 37 IV 18%
3566 3701.91.00 Photographic plates and film in the flat, for 37 IV 18%
color photography (polychrome)
3567 3701.91.10 Film Strips 37 IV 18%
3568 3701.99.00 Other photographic plates and film in the flat 37 IV 18%
3597 3705.10.00 Photographic plates and film for off set 37 III 12%
reproduction (exposed, developed)
3598 3705.20.00 Microfilms (exposed and developed) 37 III 12%
3599 3705.90.00 Other photographic plates and film (exposed 37 III 12%
and developed
3600 3706.00.00 Cinematographic film, exposed and 37 IV 18%
developed, whether or not incorporating
sound track or consisting only of sound track .
3844 3920.42.00 Other plates, sheets, film, foil, tape, strip of 39 IV 18%
polymers of vinyl chloride (flexible, non-
cellular)
3845 3920.43.00 PVC Film/Sheets 39 IV 18%
3846 3920.50.00 Other plates, sheets, film, foil, tape, strip of 39 IV 18%
acrylic polymers (non-cellular)
3847 3920.51.00 Other plates, sheets, film, foil, tape, strip of 39 IV 18%
polymethyl methacrylate (non-cellular)
3848 3920.59.00 Other plates, sheets, film, foil, strip of acrylic 39 IV 18%
polymers (non-cellular)
3849 3920.61.00 Other plates, sheets, film, foil, strip of 39 IV 18%
polycarbonates (non-cellular)
3850 3920.62.00 Other plates, sheets, film, foil, strip of 39 IV 18%
polyethylene terephthalate (non cellular)
3851 3920.63.00 Other plates, sheets, film, foil, strip of 39 IV 18%
unsaturated polyesters (non cellular)
3852 3920.69.00 Other plates, sheets, film, foil, strip of other 39 IV 18%
polyesters (non-cellular)
3853 3920.69.19 Plastic Laminated Sheet Plain or printed 39 IV 18%
3854 3920.71.00 Other plates, sheets, film, foil, strip of 39 IV 18%
regenerated cellulose (non-cellular)
3855 3920.72.00 Other plates, sheets, film, foil, strip of 39 IV 18%
vulcanised fibre (non-cellular)
3856 3920.73.00 Other plates, sheets, film, foil, strip, of 39 IV 18%
cellulose acetate (non-cellular)
3857 3920.79.00 Other plates, sheets, film, foil, strip of other 39 IV 18%
cellulos derivatives (non cellular)
3858 3920.90.00 Other plates, sheets, film, foil, strip of amino- 39 IV 18%
resins (non-cellular)
3859 3920.91.00 Other plates, sheets, film, foil, strip of 39 IV 18%
polyvinyl butyral (non-cellular)
3860 3920.92.00 Other plates, sheet, film, foil, strip of 39 IV 18%
polyamides (non-cellular)
3861 3920.93.00 Other plates, sheets, film, foil strip of amino- 39 IV 18%
resins (non-cellular)
3862 3920.94.00 Other plates, sheets, film, strip, foil of 39 IV 18%
phenolic resins (non-cellular)
3863 3920.99.00 Other plates, sheets, film, foil, strip of other 39 IV 18%
plastics (non-cellular)
3864 3921.00.00 Other plates, sheets, film, foil and strip, of 39 IV 18%
plastics
3865 3921.11.00 Other plates, sheets, film, foil, strip of 39 IV 18%
polymers of stylene (cellular)
3866 3921.12.00 Other plates, sheets, film, strip of polymers of 39 IV 18%
vinyl chloride (cellular)
3867 3921.13.00 Other plates, sheets, film, strip, foil of 39 IV 18%
polyurethanes (cellular)
3868 3921.14.00 Other plates, sheets, film, foil, strip of 39 IV 18%
regenerated cellulose (cellular)
3869 3921.19.00 Other plates, sheets, film, foil, strip of other 39 IV 18%
plastics (cellular)
3870 3921.90.00 Other plates, sheets, film, foil, strip of plastics 39 IV 18%
4139 4203.00.00 Gloves specially designed for use in sports 42 III 12%
4140 4203.10.00 Articles of apparel. 42 V 28%
4141 4203.10.10 Jackets and jerseys 42 V 28%
4142 4203.21.00 Gloves of leather or of composition leather 42 III 12%
(for use in sports)
4143 4203.29.00 Other gloves, mittens, mitts of leather or of 42 V 28%
composition leather
4144 4203.29.10 Gloves for use in industry 42 V 28%
4145 4203.29.20 Other gloves 42 V 28%
4146 4203.29.30 Other Mittens and mitts 42 V 28%
4147 4203.30.00 Belts and bandoliers of leather or of 42 V 28%
composition leather
4148 4203.40.00 Other clothing accessories of leather or of 42 V 28%
composition leather
4149 4203.40.10 Apron 42 V 28%
4150 4204.00.00 --- 42 V 28%
4151 4205.00.00 Other articles of leather or of composition 42 V 28%
leather
4152 4206.00.00 Articles of gut (other than silk-worm gut), of 42 V 28%
goldbeater`s skin, of bladders or of tendons.
4263 4412.12.00 Other, with at least one outer ply of nonconi- 44 V 28%
ferous wood
4264 4412.19.00 With both outer plies of coniferous wood 44 V 28%
4265 4412.21.00 Containing at least one layer of particle board 44 V 28%
4270 4415.10.00 Cases, boxes, crates, drums and similar 44 III 12%
packings;cable-drums
4271 4415.20.00 Pallets, box pallets and other load boards 44 III 12%
4272 4416.00.00 Casks, barrels, vats, tubs and other coopers 44 III 12%
products and parts thereof, of wood, including
staves - casks, barrels, vats, tubs and other
coopers products and parts thereof, of wood,
including staves.
4273 4417.00.00 Tools, tool bodies, tool handles, broom or 44 III 12%
brush bodies and handles, of wood; boot or
shoe lasts and trees of wood.
4274 4418.00.00 Builders` joinery and carpentry of wood, 44 V 28%
including cellular wood panels, assembled
flooring panels, shingles and shakes.
4275 4418.10.00 Windows, french-windows and their frames of 44 V 28%
wood
4276 4418.20.00 Doors and their frames and thresholds 44 V 28%
4277 4418.20.10 Flush doors of wood 44 V 28%
4278 4418.20.20 Doors and their frames and thresholds of 44 V 28%
wood
4279 4418.30.00 Parquet panels of wood 44 V 28%
4280 4418.40.00 Formwork (shuttering) for concrete 44 V 28%
constructional work of wood
4281 4418.50.00 Shingles and shakes square of wood 44 V 28%
4282 4418.90.00 Builders' joinery and carpentry of wood: Other 44 V 28%
4303 4504.10.00 Blocks, plates, sheets and strip; tiles of any 45 IV 18%
shape; solid cylinders, including disks
4304 4504.90.00 Other: Blocks, plates, sheets and strip; tiles 45 IV 18%
of any shape; solid cylinders, including disks
4314 4602.11.00 Basket work, wicker work and other articles 46 III 12%
made of Bamboo
4315 4602.12.00 Basket work, wicker work and other articles 46 III 12%
made of rattan
4316 4701.00.00 Mechanical woodpulp 47 III 12%
4317 4702.00.00 Chemical woodpulp, dissolving grades 47 III 12%
4318 4703.00.00 Chemical woodpulp, soda or sulfate, other 47 III 12%
than dissolving grades.
4319 4703.11.00 Unbleached; Coniferous 47 III 12%
4320 4703.19.00 Unbleached; Nonconiferous 47 III 12%
4321 4703.21.00 Semi-bleached or bleached; Coniferous 47 III 12%
4322 4703.29.00 Semi-bleached or bleached; Nonconiferous 47 III 12%
4323 4704.00.00 Chemical woodpulp, sulfite, other than 47 III 12%
dissolving grades
4324 4705.00.00 Wood pulp obtained by a combination of 47 III 12%
mechanical and chemical pulping processes
4325 4706.00.00 Pulps of fibres derived from recovered (waste 47 III 12%
and scrap) paper or paperboard or of other
fibrous cellulosic material
4326 4706.10.00 Cotton linters pulp 47 III 12%
4327 4707.00.00 Recovered (waste and scrap) paper or 47 III 12%
paperboard .
4328 4707.10.00 Waste and scrap of paper or paperboard : Of 47 III 12%
unbleached kraft paper or paperboard or of
corrugated paper or paperboard
4329 4707.20.00 Waste and scrap of paper or paperboard: Of 47 III 12%
other paper or paperboard, made mainly of
bleached chemical pulp, not colored in the
mass:
4330 4707.30.00 Waste and scrap of paper or paperboard: Of 47 III 12%
paper or paperboard made mainly of
mechanical pulp (for example, newspapers,
journals and similar printed matter):
4344 4804.00.00 Uncoated kraft paper and paperboard, in rolls 48 III 12%
or sheets, other than that of heading 4802 or
4803
4345 4804.11.00 Kraft paper uncoat nesoi, rolls etc: 48 III 12%
Unbleached
4346 4804.19.00 Kraft paper uncoat nesoi, rolls etc: Other 48 III 12%
4347 4804.21.00 Paperboard, uncoat nesoi, rolls etc: 48 III 12%
Unbleached
4348 4804.29.00 Paperboard, uncoat nesoi, rolls etc:Other 48 III 12%
4349 4804.31.00 Unbleached wrapping (including packaging) 48 III 12%
paper:
4350 4804.39.00 Other wrapping (including packaging) paper 48 III 12%
4356 4804.59.00 Bleached uniformly throughout the mass and 48 III 12%
of which more than 95 percent by weight of
the total fiber content consists of wood fibers
obtained by a chemical process: Other
4357 4805.00.00 Other uncoated paper and paperboard, in 48 III 12%
rolls or sheets, not further worked or
processed than as specified in note 3 to this
chapter
4358 4805.10.00 Semichemical fluting paper (corrugating 48 III 12%
medium)
4359 4805.21.00 Each layer bleached 48 III 12%
4360 4805.22.00 With only one outer layer bleached 48 III 12%
4361 4805.23.00 Having three or more layers, of which only 48 III 12%
the two outer layers are bleached
4362 4805.29.00 Having three or more layers, of which only 48 III 12%
the two outer layers are bleached: Other
4367 4805.70.00 Other paper and paperboard, weighing more 48 III 12%
than 150 g/m2 (grams per square meter) but
less than 225 g/m2 (grams per square
meter):
4368 4805.80.00 Other paper and paperboard, weighing 225 48 III 12%
g/m2(grams per square meter) or more
4377 4807.99.00 Straw paper and paperboard, whether or not 48 III 12%
covered with paper other than straw paper:
Other
4378 4808.00.00 Paper and paperboard, corrugated (with or 48 III 12%
without glued flat surface sheets), creped,
crinkled, embossed or perforated, in rolls or
sheets, other than paper of the kind
described in heading 4803
4379 4808.10.00 Corrugated paper and paperboard, whether 48 III 12%
or not perforated
4380 4808.20.00 Sack kraft paper, creped or crinkled, whether 48 III 12%
or not embossed or perforated
4381 4808.30.00 Other kraft paper, creped or crinkled, whether 48 III 12%
or not embossed or perforated
4382 4808.90.00 Other paper 48 III 12%
4383 4809.00.00 Carbon paper, self-copy paper and other 48 IV 18%
copying or transfer papers (including coated
or impregnated paper for duplicator stencils
or offset plates), whether or not printed, in
rolls or sheets
4384 4809.10.00 Carbon or similar copying papers 48 IV 18%
4385 4809.20.00 Self-copy paper 48 IV 18%
4386 4809.90.00 Self-copy paper: Other 48 IV 18%
4387 4810.00.00 Paper and paperboard, coated on one or both 48 III 12%
sides with kaolin (china clay) or other
inorganic substances, with or without a
binder, and with no other coating, whether or
not surface - coloured, surface-decorated or
printed, in rolls or rectangular (including
square) sheets, of any size
4388 4810.11.00 Weighing not more than 150 g/m2 (grams 48 III 12%
per square meter)
4389 4810.12.00 Weighing more than 150 g/m2 (grams per 48 III 12%
square meter)
4390 4810.21.00 Light-weight coated paper 48 III 12%
4391 4810.29.00 Kraft paper and paperboard, other than that 48 III 12%
of a kind used for writing, printing or other
graphic purposes
4392 4810.31.00 Bleached uniformly throughout the mass and 48 III 12%
of which more than 95 percent by weight of
the total fiber content consists of wood fibers
4393 4810.32.00 Bleached uniformly throughout the mass and 48 III 12%
of which more than 95 percent by weight of
the total fiber content consists of wood fibers
4394 4810.39.00 Bleached uniformly throughout the mass and 48 III 12%
of which more than 95 percent by weight of
the total fiber content consists of wood fibers:
Other
4395 4810.91.00 Multi-ply 48 III 12%
4396 4810.99.00 Multi-ply: Other 48 III 12%
4397 4811.00.00 Paper, paperboard, cellulose wadding and 48 IV 18%
webs of cellulose fibres, coated, impregnated,
covered, surface-coloured, surface-decorated
or printed, in rolls or rectangular (including
square) sheets, of any size, other than goods
of the kind described in heading 4803, 4809
or 4810 [other than aseptic packaging
paper].
4398 4811.00.00 Aseptic packaging paper 48 III 12%
4399 4811.10.00 Tarred, bituminized or asphalted paper and 48 IV 18%
paper-board (eg, construction paper)
4400 4811.21.00 Self-adhesive (pressure sensitive) 48 IV 18%
4401 4811.29.00 Self-adhesive (pressure sensitive):Other 48 IV 18%
4402 4811.31.00 Bleached, weighing more than 150 g/m2 48 IV 18%
(grams per square meter): 03 mm or more in
thickness
4403 4811.40.00 Paper and paperboard, coated, impregnated 48 IV 18%
or covered with wax, paraffin, stearin, oil or
glycerol
4404 4811.90.00 Other paper, paperboard, cellulose wadding 48 IV 18%
and webs of cellulose fibers
4405 4812.00.00 Filter blocks, slabs and plates, of paper pulp . 48 IV 18%
4472 4822.90.00 Bobbins, spools etc. Of pap pulp, paper & 48 IV 18%
paperboard: Other
4473 4823.00.00 Paper pulp moulded trays; Braille paper; Kites 48 III 12%
4521 5003.00.00 Silk waste, including silk yarn waste etc. 50 yet to be --
notifed
4524 5004.00.00 Silk yarn (other than yarn spun from silk 50 yet to be --
waste) notifed
4525 5004.00.00 Silk yarn, not spun from waste, not retail 50 yet to be --
packed notifed
4526 5005.00.00 Yarn spun from silk waste not put up for retail 50 yet to be --
sale notifed
4527 5005.00.00 Yarn spun from silk waste, not put up for 50 yet to be --
retail sale notifed
4528 5006.00.00 Silk yarn & yarn from waste put up for ret, 50 yet to be --
silkworm gut notifed
4529 5006.00.00 Silk yarn and yarn spun from silk waste; silk 50 yet to be --
worm gut notifed
4532 5007.20.00 Other woven fabrics of silk (silk content 85% 50 yet to be --
or more notifed
4549 5105.00.00 Wool & fine or coarse animal hair, carded & 51 yet to be --
combed notifed
4550 5105.10.00 Carded wool 51 yet to be --
notifed
4555 5106.00.00 Yarn of carded wool, not put up for retail sale 51 yet to be --
notifed
4557 5106.20.00 Yarn of carded wool (wool content less than 51 yet to be --
85%; not put up for retail sale) notifed
4558 5107.00.00 Yarn of combed wool, not put up for retail 51 yet to be --
sale notifed
4560 5107.20.00 Yarn of combed wool (wool content less than 51 yet to be --
85%; not put up forretail sale) notifed
4561 5108.00.00 Yarn of fine animal hair, not for retail sale 51 yet to be --
notifed
4562 5108.10.00 Yarn of fine animal hair (carded; not put up 51 yet to be --
for retail sail) notifed
4563 5108.20.00 Yarn of fine animal hair (carded; not put up 51 yet to be --
for retail sail) notifed
4566 5109.00.00 Yarn of wool or fine animal hair, for retail sale 51 yet to be --
notifed
4567 5109.10.00 Yarn of wool or fine animal hair (wool content 51 yet to be --
85% or more) notifed
4569 5109.90.00 Yarn of wool or fine animal hair (wool content 51 yet to be --
less than 85%) notifed
4570 5110.00.00 Yarn coarse animal hair put up or not retail 51 yet to be --
sale notifed
4596 5204.19.00 Other cotton sewing thread (not put up for 52 yet to be --
retail sale) notifed
4597 5204.20.00 Cotton sewing thread (put up for retail sale) 52 yet to be --
notifed
4598 5205.00.00 Cotton yarn (not sewing thread) nu 85% cot 52 yet to be --
no retail notifed
4609 5205.31.00 Cotton yarn (multiple yarn, per single yarn 52 yet to be --
714.29 decitex or more) notifed
4610 5205.32.00 Cotton yarn (multiple yarn, per single yarn 52 yet to be --
714.29-232.56 decitex) notifed
4611 5205.33.00 Cotton yarn (multiple yarn, per single yarn 52 yet to be --
232.56~192.31 decitex) notifed
4612 5205.34.00 Cotton yarn (multiple yarn, per single yarn 52 yet to be --
192.31~125 decitex) notifed
4613 5205.35.00 Cotton yarn (multiple yarn, per single yarn 52 yet to be --
less than 125 decitex) notifed
4614 5205.41.00 Cotton yarn (multiple yarn, per single yarn 52 yet to be --
714.29 decitex or more) notifed
4615 5205.42.00 Cotton yarn (multiple yarn, per single yarn 52 yet to be --
714.29-232.56 decitex) notifed
4616 5205.43.00 Cotton yarn (multiple yarn, per single yarn 52 yet to be --
232.56-192.31 decitex) notifed
4617 5205.44.00 Cotton yarn (multiple yarn, per single yarn 52 yet to be --
192.31-125 decitex) notifed
4618 5205.45.00 Cotton yarn (multiple yarn, per single yarn 52 yet to be --
less than 125 decitex) notifed
4619 5206.00.00 Cotton yarn (not sewing thread) un 85% cot 52 yet to be --
no retail notifed
4626 5206.22.00 Cotton yarn (combed cotton less than 85%; 52 yet to be --
714.29-232.56 decitex) notifed
4627 5206.23.00 Cotton yarn (combed cotton less than 85%; 52 yet to be --
232.6-192.31decitex) notifed
4628 5206.24.00 Cotton yarn (combed cotton less than 85%; 52 yet to be --
192.31-125 decitex) notifed
4629 5206.25.00 Cotton yarn (combed cotton less than 85%; 52 yet to be --
less than 125 decitex) notifed
4630 5206.31.00 Cotton yarn (multiple yarn, per single yarn 52 yet to be --
714.29 decitex or more) notifed
4631 5206.32.00 Cotton yarn (multiple yarn, per single yarn 52 yet to be --
714.29-232.56 decitex) notifed
4632 5206.33.00 Cotton yarn (multiple yarn, per single yarn 52 yet to be --
232.56-192.31 decitex) notifed
4633 5206.34.00 Cotton yarn (multiple yarn, per single yarn 52 yet to be --
192.31~125 decitex) notifed
4634 5206.35.00 Cotton yarn (multiple yarn, single yarn less 52 yet to be --
than 125 decitex) notifed
4635 5206.41.00 Cotton yarn (multiple yarn, per single yarn 52 yet to be --
714.29decitex or more) notifed
4636 5206.42.00 Cotton yarn (multiple yarn, per single yarn 52 yet to be --
714.29-232.56 decitex) notifed
4637 5206.42.00 Cotton yarn (multiple yarn, per single yarn 52 yet to be --
714.29-232.56 decitex) notifed
4638 5206.43.00 Cotton yarn (multiple yarn, per single yarn 52 yet to be --
232.56-192.31 decitex) notifed
4639 5206.44.00 Cotton yarn (multiple yarn, per single yarn 52 yet to be --
192.31-125decitex) notifed
4640 5206.45.00 Cotton yarn (multiple yarn, per single yarn 52 yet to be --
less than 125 decitex) notifed
4641 5207.00.00 Cotton yarn (not sewing thread) retail packed 52 yet to be --
notifed
4643 5207.90.00 Cotton yarn (cotton content less than 85%; 52 yet to be --
put up for retail sale) notifed
4682 5210.00.00 Woven cotton fab, un 85% cot, mmfmix, n/ov 52 yet to be --
200g/m2 notifed
4706 5212.11.00 Other woven fabrics of cotton (not more than 52 yet to be --
200g/m2; unbleached) notifed
4716 5301.00.00 Flax, raw etc but not spun, flax tow and 53 yet to be --
waste notifed
4719 5301.29.00 Flax, hackled or other wise processed, but not 53 yet to be --
spun notifed
4721 5302.00.00 True hemp, raw etc not spun, true hemp tow 53 yet to be --
and waste notifed
4723 5302.90.00 Other true hemp, tow and waste of true 53 yet to be --
hemp notifed
4724 5303.00.00 Jute & other text bast fibers nesoi, raw etc & 53 yet to be --
tow etc notifed
4725 5303.10.00 Jute and other textile bast fibres, raw or 53 yet to be --
retted notifed
4726 5303.90.00 Other jute and other textile bast fibres, tow 53 yet to be --
and waste of these fibres notifed
4727 5304.00.00 Sisal & other agave text fibers, raw etc & tow 53 yet to be --
etc notifed
4728 5304.10.00 Sisal and other textile fibres of the genus 53 yet to be --
agave, raw notifed
4729 5304.90.00 Other sisal and other textile fibres of the 53 yet to be --
genus agave, tow, waste thereof notifed
4730 5305.00.00 Coconut, abaca, ramie etc nesoi, raw etc, tow 53 yet to be --
etc notifed
4739 5305.29.00 Other textile fibres of abaca, tow, noils, waste 53 yet to be --
of these fibres notifed
4740 5305.91.00 Ramie and other vegetable textile fibres, raw 53 yet to be --
notifed
4741 5305.99.00 Other ramie and other vegetable textile fibres, 53 yet to be --
tow, noils thereof notifed
4746 5307.00.00 Yarn of jute & other textile bast fibers nesoi 53 yet to be --
notifed
4758 5309.29.00 Other woven fabrics of flax (flax content less 53 yet to be --
than 85%) notifed
4759 5310.00.00 Woven fabrics of jute or other text bast fiber 53 yet to be --
nesoi notifed
4760 5310.10.00 Woven fabrics of jute or of other textile bast 53 yet to be --
fibres (unbleached) notifed
4761 5311.00.00 Woven fab of veg textile fibers nesoi, wov fab 53 yet to be --
of ppr yarn notifed
4791 5404.00.00 Syn monofil not un 97 dec, cr-sect n/ov1 mm, 54 yet to be --
stno5mm notifed
4794 5405.00.00 Art monof, n/un67 dec crs n/ov1mm, strip 54 yet to be --
nov5mm wd notifed
4797 5406.10.00 Synthetic filament yarn, put up for retail sale 54 yet to be --
notifed
4798 5406.20.00 Artificial filament yarn, put up for retail sale 54 yet to be --
notifed
4799 5407.00.00 Woven fab of syn fil yarn, incl monofil 67 dec 54 yet to be --
etc notifed
4824 5408.00.00 Woven fab of art fil yarn, incl monofil 67 dec 54 yet to be --
etc notifed
4856 5507.00.00 Artific stpl fiber crd cmb or othws prcd for 55 yet to be --
spng notifed
4861 5509.00.00 Yarn (no sew thread), syn staple fib, not retail 55 yet to be --
notifed
4877 5509.90.00 Other yarn of synthetic staple fibres, not put 55 yet to be --
up for retail sale notifed
4878 5509.90.00 Other yarn of synthetic staple fibres, not put 55 yet to be --
up for retail sale notifed
4881 5510.00.00 Yarn (no sew thread), art staple fib, not retail 55 yet to be --
notifed
4885 5510.90.00 Other yarn of artificial staple fibres, not put 55 yet to be --
up for retail sale notifed
4886 5511.00.00 Yarn (no sew thread), manmade staple fiber, 55 yet to be --
retail notifed
4889 5511.30.00 Yarn of artificial staple fibres, put up for retail 55 yet to be --
sale notifed
4890 5512.00.00 Woven fabric, synth staple fib nu 85% synth 55 yet to be --
st fiber notifed
4896 5513.00.00 Woven fabric, syn st fib un 85%, cot mix, 55 yet to be --
n/ov170g/m2 notifed
4919 5514.00.00 Woven fabric, syn st fib un 85%, cot mix, ov 55 yet to be --
170 g/m2 notifed
4968 5601.00.00 Text wadding & articles, text fibers n/ov 5 56 yet to be --
mm, etc notifed
4973 5601.30.00 Textile flock and dust and mill neps 56 yet to be --
notifed
4980 5604.00.00 Rub thread & cord, text cov, tex yarn etc cov 56 yet to be --
rub etc notifed
4981 5604.10.00 Rubber thread and cord, textile covered 56 yet to be --
notifed
4983 5604.90.00 Textile yarn, strip and the like of artificial 56 yet to be --
textile materials notifed
4984 5605.00.00 Metal yarn whet o not gimp tex yarn o strip 56 yet to be --
w/metal notifed
4986 5606.00.00 Gimp yarn & strip, 5404/5405 chen yarn loop 56 yet to be --
wale-yarn notifed
4988 5607.00.00 Twine, cordage, rope & cables, coated etc or 56 yet to be --
not notifed
5000 5608.00.00 Knotted net of twine etc, fish net etc of 56 yet to be --
textiles notifed
5008 570.500.00 Other carpets and other textile floor coverings 57 yet to be --
notifed
5014 5702.00.00 Carpets & other text floor cover, woven, no 57 yet to be --
tuft etc notifed
5029 5703.00.00 Carpets & other textile floor coverings, tufted 57 yet to be --
notifed
5034 5704.00.00 Carpets & other text floor cover, felt, no tuft 57 yet to be --
etc notifed
5037 5705.00.00 Other carpets & other tex floor cov, 57 yet to be --
whethr/not made-up notifed
5038 5801.00.00 Woven pile & chenille fabrics nesoi (no terry 58 yet to be --
etc) notifed
5039 5801.10.00 Woven pile fabrics and chenille fabrics of wool 58 yet to be --
or fine animal hair notifed
5052 5801.90.00 Pile fabrics and chenille fabrics of other textile 58 yet to be --
materials notifed
5053 5802.00.00 Woven terry fabrics nesoi, tufted tex fabric 58 yet to be --
nesoi notifed
5057 5803.00.00 Gauze (other than narrow fabrics not over 30 58 yet to be --
cm) notifed
5060 5804.00.00 Tulles & other net fabrics, lace in pc, strip etc. 58 yet to be --
notifed
5061 5804.10.00 Tulles and other net fabrics, not including 58 yet to be --
woven, knitted or crocheted notifed
5076 5807.10.00 Woven labels, badges and similar articles, not 58 yet to be --
embroidered notifed
5090 5811.00.00 Quilt tex prod pc 1> layer w/pad stch not 58 yet to be --
embr h 5810 notifed
5095 5902.00.00 Tire cord fabric of high tenacity yarn, nylon 59 yet to be --
etc notifed
5099 5903.00.00 Textile fabrics (not tire cord) coat etc, plastics 59 yet to be --
notifed
5100 5903.10.00 Textile fabrics impregnated, coated, covered 59 yet to be --
with polyvinly chloride notifed
5103 5904.00.00 Linoleum, floor cover with coat etc on a text 59 yet to be --
base notifed
5122 5911.00.00 Textile products etc. For specific tech uses 59 yet to be --
nesoi notifed
5123 5911.10.00 Textile fabrics, for card clothing, for technical 59 yet to be --
use notifed
5125 5911.31.00 Textile fabrics and felts, weighing less than 59 yet to be --
650g/m2 notifed
5254 6113.00.00 Garments, knit etc, coated etc rubber, plastic 61 yet to be --
etc notifed
5276 6117.00.00 Made-up clothing access nesoi. Parts etc. Knit 61 yet to be --
etc notifed
5281 6201.00.00 Men's or boys' overcoats, cloaks etc, not knit 62 yet to be --
etc notifed
5299 6203.00.00 Men's or boys' suits, ensembles etc, not knit 62 yet to be --
etc notifed
5315 6204.00.00 Women's or girls' suits, ensemb etc, not knit 62 yet to be --
etc notifed
5341 6206.00.00 Women's or girls' blouses, shirts etc not knit 62 yet to be --
etc notifed
5363 6208.00.00 Women's or girls' slips etc, not knit or crochet 62 yet to be --
notifed
5364 6208.11.00 Women's or girls' slips, petticoats, of man- 62 yet to be --
made fibres notifed
5382 6211.00.00 Track suits, ski-suits & swimwear, not knit etc 62 yet to be --
notifed
5394 6212.00.00 Bras, girdles, garters etc., knitted etc or not 62 yet to be --
notifed
5409 6215.00.00 Ties, bow ties & cravats, not knitted or 62 yet to be --
crocheted notifed
5410 6215.10.00 Ties, bow ties, cravats, of silk or silk waste 62 yet to be --
notifed
5424 6302.00.00 Bed linen, table linen, toilet linen & kitchen 63 yet to be --
linen notifed
5442 6303.00.00 Curtains & interior blinds, curtain & bed 63 yet to be --
valances notifed
5469 6305.00.00 Sacks & bags of textile material for packing 63 yet to be --
goods notifed
5482 6305.20.00 Sacks and bags, for the packing of goods, of 63 yet to be --
cotton notifed
5483 6305.31.00 Sacks and bags, of polyethylene or 63 yet to be --
polypropylene strip, for the packing notifed
5487 6305.90.00 Sacks and bags, of other textile materials, for 63 yet to be --
the packing of goods notifed
5508 6308.00.00 Needlecraft sets of woven fabric & yarn, retail 63 yet to be --
pack notifed
5509 6308.00.00 Sets consisting of woven fabric and yarn, for 63 yet to be --
making up into rugs notifed
5511 6309.00.00 Worn clothing and other worn textile articles 63 yet to be --
notifed
5512 6310.00.00 Used or new rags, scrap twine etc of text 63 yet to be --
materialc notifed
5513 6310.10.00 Rags, worn out articles of twine, rope, of 63 yet to be --
textile materials, sorted notifed
5514 6310.90.00 Other rags, worn out article of twine, rope, 63 yet to be --
cordage, of textile materials notifed
5520 6402.00.00 Footwear, outer sole & upper rubber or plastic 64 yet to be --
nesoi notifed
5522 6402.19.00 Other sports footwear, outer soles and uppers 64 yet to be --
of rubber or plastics notifed
5526 6402.99.00 Other footwear with outer soles and uppers of 64 yet to be --
rubber or plastics notifed
5527 6403.00.00 Footwear, outer sole rub, plastic or lea & 64 yet to be --
upper lea notifed
5528 6403.11.00 Ski-boots, cross-country ski footwear, uppers 64 yet to be --
of leather notifed
5534 6403.59.00 Other footwear with outer soles and uppers of 64 yet to be --
leather notifed
5537 6404.00.00 Footwear, outer sole rub, plastic or lea & 64 yet to be --
upper tex notifed
5634 6811.20.00 Other sheets, panels, tiles and similar articles, 68 IV 18%
of cellulose fiber-cement
5635 6811.20.10 Asbestos-cement sheets 68 IV 18%
5636 6811.20.20 Asbestos cement tiles 68 IV 18%
5637 6811.30.00 Tubes, pipes and tube or pipe fittings, of 68 IV 18%
cellulose fiber-cement
5638 6811.30.10 Pipes of asbestos - cement 68 IV 18%
5639 6811.30.90 Pipes fittings of asbestos - cement 68 IV 18%
5640 6811.90.00 Other articles of asbestos-cement, of cellulose 68 IV 18%
fibre-cement
5641 6812.00.00 Fabricated asbestos fibres; mixtures with a 68 V 28%
basis of asbestos or with a basis of asbestos
and magnesium carbonate; articles of such
mixtures or of asbestos (for example, thread,
woven fabric, clothing, headgear, footwear,
gaskets), whether or not reinforced, other
than goods of heading 6811 or 6813
5763 7013.32.00 Glassware of a kind used for table (other than 70 IV 18%
drinking glasses) or kitchen purposes other
than of glass-ceramics of glass having a linear
coefficient of expansion not eceeding 510-6
per kelvin within a temperature r
5764 7013.39.00 Other glassware of a kind used for table 70 IV 18%
(other than drinking glasses) or kitchen
purposes other than of glass-ceramics
5765 7013.91.00 Other glassware of lead crystal 70 IV 18%
5766 7013.99.00 Other glassware 70 IV 18%
5767 7014.00.00 Signalling glassware and optical elements of 70 V 28%
glass (other than those of heading 7015), not
optically worked .
5768 7015.00.00 Clock or watch glasses and similar glasses, 70 IV 18%
glasses for non-corrective or corrective
spectacles, curved, bent, hollowed or the like;
not optically worked; hollow glass spheres
and their segments, for the manufacture of
such glasses
5816 7104.00.00 Synth prec or semiprec stones etc, not strung 71 yet to be --
etc notifed
5820 7105.00.00 Dust & powder of nat or synth prec or semipr 71 yet to be --
stone notifed
5827 7107.00.00 Base metals clad w silver not frth wkd than 71 yet to be --
smmnfctrd notifed
5828 7107.00.00 Base metals clad with silver, not further 71 yet to be --
worked than semimanufactured notifed
5834 7109.00.00 Base metal or silver clad w gld not frtr wkd th 71 yet to be --
smmnfctrd notifed
5835 7109.00.00 Base metals or silver, clad with gold, not 71 yet to be --
further worked than semimanufactured notifed
5850 7111.00.00 Base metal a slv a gld cld w put nt fr wkd th 71 yet to be --
smnfctd notifed
5853 7112.10.00 Waste and scrap, of gold, including metal clad 71 yet to be --
with gold but excluding sweepings containing notifed
other precious metals
5854 7112.20.00 Waste and scrap, of platinum, including metal 71 yet to be --
clad with platinum but excluding sweepings notifed
containing other precious metals
5866 7113.19.40 Gold jewellery, set with other precious and 71 yet to be --
semi precious stones notifed
5887 7118.10.00 Coin (other than gold coin), not being legal 71 yet to be --
tender notifed
6018 7215.10.00 Bars and rods of free-cutting steel, not further 72 IV 18%
worked than cold-formed or cold-finished
6019 7215.20.00 Other bars and rods , not further worked than 72 IV 18%
cold-formed or cold-finished, containing by
weight less than 0.25 percent of carbon
6020 7215.30.00 Other bars and rods , not further worked than 72 IV 18%
cold-formed or cold-finished, containing by
weight 0.25 percent or more but less than 0.6
percent of carbon
6021 7215.40.00 Other bars and rods , not further worked than 72 IV 18%
cold-formed or cold-finished, containing by
weight 0.6 percent or more of carbon
6022 7215.90.00 Other bars and rods of iron or non-alloy steel 72 IV 18%
6073 7222.10.00 Bars and rods of stainless steel, not further 72 IV 18%
worked than hot-rolled, hot-drawn or
extruded
6074 7222.20.00 Bars and rods of stainless steel, not further 72 IV 18%
worked than cold-formed or cold-finished
6098 7228.00.00 Other bars and rods of other alloy steel; 72 IV 18%
angles, shapes and sections, of other alloy
steel; hollow drill bars and rods, of alloy or
non-alloy steel
6099 7228.10.00 Other bars and rods, of high-speed steel 72 IV 18%
6100 7228.20.00 Other bars and rods, of silico-manganese 72 IV 18%
steel
6101 7228.30.00 Other bars and rods, not further worked than 72 IV 18%
hot-rolled, hot-drawn or extruded
6102 7228.40.00 Other bars and rods, not further worked than 72 IV 18%
forged
6103 7228.50.00 Other bars and rods, not further worked than 72 IV 18%
cold-formed or cold-finished
6104 7228.60.00 Other bars and rods of other alloy steel 72 IV 18%
6105 7228.70.00 Angles, shapes and sections of other alloy 72 IV 18%
steel
6106 7228.80.00 Hollow drill bars and rods of other alloy steel 72 IV 18%
6146 7305.11.00 Line pipe of a kind used for oil or gas 73 IV 18%
pipelines, longitudinally submerged arc
welded:
6147 7305.11.11 Pipes of galvanised iron longitudinally 73 IV 18%
submerged arc welded
6148 7305.11.19 Pipes of galvanised material (Others) 73 IV 18%
6149 7305.11.19 Pipes of galvanised materials longitudinally 73 IV 18%
submerged arc welded
6150 7305.11.19 Pipes of galvanised materials other 73 IV 18%
Longitudinally welded
6151 7305.11.21 Pipes of galvanised iron longitudinally 73 IV 18%
submerged arc welded
6152 7305.11.21 Pipes of non-galvanised iron (Others) 73 IV 18%
6153 7305.11.21 Pipes of other non-galvanised materials other 73 IV 18%
Longitudinally welded
6154 7305.11.29 Pipes of other non- galvanised material 73 IV 18%
(Others)
6155 7305.11.29 Pipes of other non-galvanised materials 73 IV 18%
longitudinally submerged arc welded
6156 7305.12.00 Other line pipe of a kind used for oil or gas 73 IV 18%
pipelines, longitudinally welded
6157 7305.12.11 Pipes of galvanised iron other Longitudinally 73 IV 18%
welded
6158 7305.12.21 Pipes of galvanised iron other Longitudinally 73 IV 18%
welded
6159 7305.19.00 Other line pipe, welded, more than 406.4mm 73 IV 18%
in external diameter
6160 7305.19.11 Pipes of galvanised iron (Others) 73 IV 18%
6161 7305.20.00 Casing of a kind used in drilling for oil or gas 73 IV 18%
6166 7306.10.00 Line pipe of a kind used for oil or gas 73 IV 18%
pipelines
6167 7306.10.11 Tubes, pipes & hollow profiles nesoi, iron & 73 IV 18%
steel - galvanised
6168 7306.10.19 Tubes, pipes & hollow profiles nesoi, other 73 IV 18%
than iron & steel - galvanised
6169 7306.10.21 Tubes, pipes & hollow profiles nesoi, iron & 73 IV 18%
steel - non galvanised
6170 7306.10.29 Tubes, pipes & hollow profiles nesoi, other 73 IV 18%
than iron & steel - non galvanised
6171 7306.20.00 Casing and tubing of a kind used in drilling for 73 IV 18%
oil or gas of iron or steel, open seam or
welded, riveted
6172 7306.30.00 Other tubes, pipes, hollow profiles, , welded, 73 IV 18%
of circular cross section, of iron or nonalloy
steel
6173 7306.40.00 Other tubes, pipes, hollow profiles, , welded, 73 IV 18%
of circular cross section, of stainless steel
6208 7309.00.00 Tanks etc, over 300 liter capacity, iron or 73 IV 18%
steel
6209 7309.00.10 G.I. Tanks 73 IV 18%
6210 7309.00.20 G.I. Barrels and drums 73 IV 18%
6211 7309.00.30 Pressed steel tanks 73 IV 18%
6212 7309.00.40 Pressure vessels 73 IV 18%
6213 7310.00.00 Tanks, casks, drums, cans, boxes and similar 73 IV 18%
containers, for any material (other than
compressed or liquefied gas), of iron or steel,
of a capacity not exceeding 300 l, whether or
not lined or heatinsulated, but not fitted with
mechanical or thermal equipment
6275 7321.11.00 Cooking appliances and plate warmers for gas 73 V 28%
fuel or for both gas and other fuels
6276 7321.12.00 Cooking appliances and plate warmers for 73 V 28%
liquid fuel
6277 7321.12.10 Kerosene stoves, wick stoves 73 III 12%
6278 7321.13.00 Cooking appliances and plate warmers for 73 V 28%
solid fuel
6279 7321.81.00 Other non-electric domestic appliances for 73 V 28%
gas fuel or for both gas and other fuels
6280 7321.82.00 Other non-electric domestic appliances for 73 V 28%
liquid fuel
6281 7321.83.00 Other non-electric domestic appliances for 73 V 28%
solid fuel
6282 7321.90.00 Parts of cooking appliances, plate warmers 73 V 28%
and other appliances
6283 7322.00.00 Radiators, air heaters etc, nonel & parts, iron 73 V 28%
& steel
6284 7322.11.00 Radiators and parts thereof of cast iron 73 V 28%
6285 7322.19.00 Other radiators and parts thereof 73 V 28%
6286 7322.90.00 Solar collector, air heater, hot air distributor, 73 V 28%
and parts thereof
6287 7323.00.00 Table, kitchen or other household articles and 73 IV 18%
parts thereof, of iron or steel; iron or steel
wool; pot scourers and scouring or polishing
pads, gloves and the like, of iron or steel
6288 7323.10.00 Iron or steel wool; pot scourers and scouring 73 IV 18%
or polishing pads, gloves and the like
6378 7415.10.00 Nails and tacks, drawing pins, staples and 74 IV 18%
similar articles , of copper
6379 7415.21.00 Washers (including spring washers), of 74 IV 18%
copper
6380 7415.29.00 Rivets, cotters, cotter-pins, of copper 74 IV 18%
6381 7415.31.00 Screws for wood , of copper 74 IV 18%
6382 7415.32.00 Other screws; bolts and nuts, of copper 74 IV 18%
6383 7415.39.00 Other threaded articles of copper 74 IV 18%
6384 7416.00.00 --- 74 IV 18%
6385 7417.00.00 --- 74 IV 18%
6386 7418.00.00 All goods other than utensils i.e. sanitary 74 V 28%
ware and parts thereof of copper.
6387 7418.00.00 Utensils 74 III 12%
6388 7418.10.00 Table or kitchen or other household articles of 74 III 12%
copper
6389 7418.11.00 Pot scourers and scouring or polishing pads, 74 V 28%
gloves and the like
6390 7418.19.21 Brass utensils 74 III 12%
6391 7418.19.22 Bronze utensils 74 III 12%
6392 7418.19.29 Copper utensils 74 III 12%
6393 7418.20.00 Sanitary ware and parts thereof, of copper 74 III 12%
6394 7419.00.00 Other articles of copper [including chain and 74 V 28%
parts thereof under 7419 10 and other
articles under 7419 99] but not including
metal castings under 7419 91 00 [7419]
6416 7507.00.00 Nickel tubes, pipes and tube or pipe fittings 75 IV 18%
(for example, couplings, elbows, sleeves)
6541 8101.92.00 Tungsten bars and rods, other than those 81 IV 18%
obtained simply by sintering, profiles, plates,
sheets, strip and foil
6542 8101.93.00 Tungsten wire 81 IV 18%
6543 8101.94.00 Tungsten unwrought 81 IV 18%
6544 8101.95.10 Tungsten Hallow bars and rods 81 IV 18%
6545 8101.97.00 Tungsten waste and scrap 81 IV 18%
6546 8101.99.00 Other tungsten (wolfram) and articles thereof 81 IV 18%
6756 8211.10.00 Sets of assorted knives and knife blades 82 III 12%
6757 8211.91.00 Table knives having fixed blades, and parts 82 III 12%
thereof
6758 8211.92.00 Kirpan 82 III 12%
6759 8211.92.00 Other knives having fixed blades, and parts 82 III 12%
thereof
6760 8211.93.00 Knives having other than fixed blades, and 82 III 12%
parts thereof (except blades)
6761 8211.93.10 Cutter blades 82 III 12%
6762 8211.93.10 Pocket Knives 82 III 12%
6763 8211.94.00 Blades 82 III 12%
6764 8211.94.00 Cutter knives 82 III 12%
6765 8211.95.00 Handles of base metals 82 III 12%
6766 8212.00.00 Razors and razor blades (including razor blade 82 V 28%
blanks in strips)
6767 8212.10.00 Razors 82 V 28%
6768 8212.10.10 Safety razor-twin type shaving 82 V 28%
6769 8212.10.90 Safety razor - other 82 V 28%
6770 8212.20.00 Safety razor blades, including razor blade 82 V 28%
blanks in strips
6771 8212.20.11 Disposable cartridge blade 82 V 28%
6772 8212.20.20 Safety razor blade blanks, in strips 82 V 28%
6773 8212.90.00 Other parts of razors 82 V 28%
6774 8213.00.00 Scissors, tailors shears and similar shears, 82 IV 18%
and blades therefor
6775 8214.00.00 Other articles of cutlery (for example, hair 82 V 28%
clippers, butchers' or kitchen cleavers,
choppers and mincing knives,); manicure or
pedicure sets and instruments (including nail
files); other than paper knives, pencil
sharpeners and blades thereof
6846 8310.00.00 Sign plates, name plates, address plates and 83 V 28%
similar plates, numbers, letters and other
symbols, and parts thereof, of base metal,
excluding those of heading 9405
6847 8311.00.00 Wire, rods, tubes, plates, electrodes and 83 IV 18%
similar products, of base metal or of metal
carbides, coated or cored with flux material,
of a kind used for soldering, brazing, welding
or deposition of metal or of metal carbides;
wire and rods, of agglomerated base metal
powder, used for metal spraying
7031 8419.89.40 Cooling towers and similar plants for direct 84 V 28%
cooling (without a separating wall) by means
of recirculated water
7032 8419.89.50 Pasteurizers 84 yet to be --
notified
7033 8419.89.60 Plant growth chambers and rooms and tissue 84 V 28%
culture chambers and rooms having
temperature, humidity or light control
7034 8419.89.70 Apparatus for rapid heating of semiconductor 84 V 28%
devices , apparatus for chemical or physical
vapour deposition on semiconductor wafers;
apparatus for chemical vapour deposition on
LCD substratus
7088 8425.00.00 Pulley tackle and hoists other than skip 84 IV 18%
hoists; winches and capstans; jacks
7089 8425.11.00 Pulley tackle and hoists, powered by electric 84 IV 18%
motor
7090 8425.11.10 Hoists other than skip hoists 84 IV 18%
7091 8425.19.00 Other pulley tackle and hoists other than skip 84 IV 18%
hoists
7092 8425.19.10 Hoisting machine 84 IV 18%
7093 8425.20.00 Pit-head winding gear; winches specially- 84 IV 18%
designed for use under ground
7094 8425.31.00 Winches, capstans, powered by electric motor 84 IV 18%
7110 8427.00.00 Fork-lift trucks, other works trucks with lifting 84 V 28%
or handling equipment.
7111 8427.10.00 Self-propelled trucks powered by an electric 84 V 28%
motor
7112 8427.20.00 Other self-propelled trucks 84 V 28%
7113 8427.90.00 Other works trucks fitted with lifting or 84 V 28%
handling equipment
7114 8428.00.00 Other lifting, handling, loading or unloading 84 V 28%
machinery (for example, lifts, escalators,
conveyors, teleferics)
7115 8428.10.00 Lifts and skip hoists 84 V 28%
7116 8428.20.00 Pneumatic elevators and conveyors 84 V 28%
7117 8428.31.00 Continuous-action elevators and conveyors, 84 V 28%
for underground use
7118 8428.32.00 Other continuous-action elevators and 84 V 28%
conveyors, bucket type
7119 8428.33.00 Other continuous-action elevators and 84 V 28%
conveyors,belt type
7120 8428.39.00 Other continuous-action elevators and 84 V 28%
conveyors,for goods ormaterials
7121 8428.40.00 Escalators and moving walkways 84 V 28%
7122 8428.50.00 Mine wagon pushers, locomotive or wagon 84 V 28%
traversers, wagon tippers
7123 8428.60.00 Teleferics, chair-lifts, ski-draglines; traction 84 V 28%
mechanisms for funicular
7124 8428.90.00 Other lifting, handling, loading or unloading 84 V 28%
machinery
7125 8429.00.00 Self-propelled bulldozers, angledozers, 84 V 28%
graders, levellers, scrapers, mechanical
shovels, excavators, shovel loaders, tamping
machines and road rollers
7126 8429.11.00 Self-propelled bulldozers and angledozers, 84 V 28%
track laying
7127 8429.11.10 Track laying angle dozers 84 V 28%
7128 8429.11.20 Track laying bull dozers 84 V 28%
7129 8429.19.00 Other self-propelled bulldozers and angle 84 V 28%
dozers
7130 8429.19.10 Other angle dozers 84 V 28%
7131 8429.19.20 Other bull dozers 84 V 28%
7132 8429.20.00 Self-propelled graders and levellers 84 V 28%
7133 8429.30.00 Self-propelled scrapers 84 V 28%
7134 8429.40.00 Self-propelled tamping machines and road 84 V 28%
rollers
7135 8429.40.10 Road rollers upto 5 tons capacity 84 V 28%
7136 8429.40.20 Road rollers above 5 tons capacity 84 V 28%
7137 8429.40.30 Tamping machines 84 V 28%
7138 8429.51.00 Front-end shovel loaders, self-propelled 84 V 28%
7139 8429.52.00 Machinery with a 360degrees revolving 84 V 28%
superstructure
7140 8429.59.00 Mechanical shovels and other shovel loaders 84 V 28%
7141 8430.00.00 Other moving, grading, levelling, scraping, 84 V 28%
excavating, tamping, compacting, extracting
or boring machinery, for earth, minerals or
ores; piledrivers and pile-extractors; snow-
ploughs and snow-blowers
7928 8529.00.00 Parts for television, radio and radar apparatus 85 V 28%
7929 8529.00.00 Parts suitable for use solely or principally with 85 V 28%
the apparatus of headings 8525 to 8528
7930 8529.10.00 Aerials and aerial reflectors of all kinds; parts 85 V 28%
for use therewith
7931 8529.90.00 Freight transportation arrangement, nvocc, 85 V 28%
customs brokerage
7932 8529.90.00 Other parts of transmission apparatus, radar 85 V 28%
apparatus or television receivers
7933 8529.90.90 Parts suitable for use solely or principally with 85 V 28%
the apparatus under 8525.41 & 8528.51
8557 9022.11.00 Apparatus based on the use of x-rays for 90 III 12%
medical, surgical, dental or veterinary uses
8657 9032.00.00 Electro Mechanical Drive Control Unit For Air 90 yet to be --
Defence Gun notified
8891 9506.00.00 Sports goods other than articles and 95 III 12%
equipments for general physical exercise
8892 9506.00.00 Articles for physical and general exercise and 95 V 28%
fitness equipments
8893 9506.11.00 Snow-skis 95 V 28%
8894 9506.12.00 Snow-ski-fastenings (ski-bindings) 95 V 28%
8895 9506.19.00 Other snow-ski equipment 95 V 28%
8896 9506.21.00 Sailboards 95 V 28%
8897 9506.29.00 Water-skis, surf-boards and other water-sport 95 V 28%
equipment
8898 9506.31.00 Golf clubs, complete 95 V 28%
8899 9506.32.00 Golf balls 95 V 28%
8900 9506.39.00 Other golf equipment 95 V 28%
8901 9506.40.00 Articles and equipment for table-tennis 95 V 28%
8902 9506.51.00 Lawn-tennis rackets, whether or not strung 95 V 28%
Transfer of the right to use any goods for any purpose (whether or
not for a specified period) for cash, deferred payment or other
valuable consideration (supply of service) to attract the same
33
GST rate and compensation cess as applicable on supply of
similar goods which involves any transfer of title in goods (supply of
goods)
Services relating to cultivation of plants and rearing of all life forms of animals, except the rea
for food, fibre, fuel, raw material or other similar products or agricultural produce by way of
(i) agricultural operations directly related to production of any agricultural produce including
harvesting, threshing, plant protection or testing or
(ii) supply of farm labour;
(iii) processes carried out at an agricultural farm including tending, pruning, cutting, harves
cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging
4 operations which do not alter the essential characteristics of agricultural produce but make it o
marketable for the primary market;
(iv) renting or leasing of agro machinery or vacant land with or without a structure incidenta
(v) loading, unloading, packing, storage or warehousing of agricultural produce;
(vi) agricultural extension services;
(vii) services by any Agricultural Produce Marketing Committee or Board or services provided
commission agent for sale or purchase of agricultural produce.
Services provided by operators of the Common Bio-medical Waste Treatment Facility to a clini
11
establishment by way of treatment or disposal of bio-medical waste or the processes incidenta
Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961)
13
charitable activities;[Charitable activities may be defined as presently in notification No 25/201
Services provided by
(a) an arbitral tribunal to
(i) any person other than a business entity; or
(ii)a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in a special
state) in the preceding financial year;
(b) a partnership firm of advocates or an individual as an advocate other than a senior advoc
legal services to-
(i) an advocate or partnership firm of advocates providing legal services;
15
(ii) any person other than a business entity; or
(iii) a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in a specia
state) in the preceding financial year; or
(c) a senior advocate by way of legal services to-
(i) any person other than a business entity; or
(ii) a business entity up to rupees twenty lakh (ten lakh rupees in a special category state) i
preceding financial year;
Services provided,-
(a) by an educational institution to its students, faculty and staff;
(b) to an educational institution, by way of,-
(i) transportation of students, faculty and staff;
(ii) catering, including any mid-day meals scheme sponsored by the Government;
16 (iii) security or cleaning or house-keeping services performed in such educational institution;
relating to admission to, or conduct of examination by, such institution; upto higher secondary
Provided that nothing contained in clause (b) of this entry shall apply to an educational institu
an institution providing services by way of pre-school education and education up to higher se
school or equivalent
Services provided by the Indian Institutes of Management, as per the guidelines of the Centra
to their students, by way of the following educational programmes, except Executive Developm
Programme,
(a) two year full time residential Post Graduate Programmes in Management for the Post Grad
17 Diploma in Management, to which admissions are made on the basis of Common Admission T
conducted by Indian Institute of Management;
(b) fellow programme in Management;
(c) five year integrated programme in Management.
Services by an artist by way of a performance in folk or classical art forms of (i) music, or (ii)d
(iii)theatre, if the consideration charged for such performance is not more than one lakh and
19 rupees:
Provided that the exemption shall not apply to service provided by such artist as a brand amb
Services of life insurance business provided by way of annuity under the National Pension Sys
23 by Pension Fund Regulatory and Development Authority of India (PFRDA) under the Pension F
Regulatory And Development Authority Act, 2013 (23 of 2013)
Services of life insurance business provided or agreed to be provided by the Army, Naval and
24 Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the
Insurance Schemes of the Central Government
Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year
following conditions, namely:-
(a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year
25
(b) a period of three years has not been elapsed from the date of entering into an
an incubatee;
Service by an unincorporated body or a non- profit entity registered under any law for the tim
force, to its own members by way of reimbursement of charges or share of contribution
(a) as a trade union;
26 (b) for the provision of carrying out any activity which is exempt from the levy of GST; or
(c) up to an amount of five thousand rupees per month per member for sourcing of goods o
from a third person for the common use of its members in a housing society or a residential co
27 Services by an organiser to any person in respect of a business exhibition held outside India;
28 Services by way of slaughtering of animals;
Services received from a provider of service located in a non- taxable territory by
(a) Government, a local authority, a governmental authority or an individual in relation to an
other than commerce, industry or any other business or profession;
(b) an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) for the
providing charitable activities; or
29 (c) a person located in a non-taxable territory; Provided that the exemption shall not apply
(i) online information and database access or retrieval services received by persons specified i
clause (b); or
(ii) services by way of transportation of goods by a vessel from a place outside India up to the
station of clearance in India received by persons specified in clause (c);
Services of public libraries by way of lending of books, publications or any other knowledge-en
30
content or material;
Services by Employees State Insurance Corporation to persons governed under the
31
Insurance Act, 1948 (34 of 1948);
32 Services by way of transfer of a going concern, as a whole or an independent part thereof;
Services by way of public conveniences such as provision of facilities of bathroom, washrooms
33
urinal or toilets;
Services received by the Reserve Bank of India, from outside India in relation to management
35
exchange reserves;
36 Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly
38 Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or z
Services provided by Government or a local authority to a business entity with a turnover up t
twenty lakh (ten lakh rupees in a special category state) in the preceding financial year.
Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this en
39
applicable to (a) services at S. No. 1 (i), (ii)and (iii); and
(b) services by way of renting of immovable property;
Services provided by Employees Provident Fund Organisation (EPFO) to persons governed und
40
Employees Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952);
Services provided by Insurance Regulatory and Development Authority of India (IRDA) to insu
41
Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999);
Services provided by Securities and Exchange Board of India (SEBI) set up under the Securitie
42 Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investor
and to promote the development of, and to regulate, the securities market;
Services provided by National Centre for Cold Chain Development under Ministry of Agriculture
43
and Farmers Welfare by way of cold chain knowledge dissemination;
Services by way of transportation of goods by an aircraft from a place outside India upto the c
44
station of clearance in India.
Services provided by Government or a local authority by way of issuance of passport, visa, dri
46
birth certificate or death certificate.
Services provided by Government or a local authority by way of- (a) registration required unde
the time being in force; (b) testing, calibration, safety check or certification relating to protect
48
of workers, consumers or public at large, including fire license, required under any law for the
force;
Services provided by Government or a local authority by way of assignment of right to use nat
49 to an individual farmer for cultivation of plants and rearing of all life forms of animals, except
horses, for food, fibre, fuel, raw material or other similar products;
Services provided by Government by way of deputing officers after office hours or on holidays
53 or container stuffing or such other duties in relation to import export cargo on payment of Me
Overtime charges (MOT).
Services by an acquiring bank, to any person in relation to settlement of an amount upto two
rupees in a single transaction transacted through credit card, debit card, charge card or other
service.
54 Explanation. For the purposes of this entry, acquiring bank means any banking company,
institution including non-banking financial company or any other person, who makes the paym
person who accepts such card
Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by Indian
55
Finance Corporation to Indian Railways
Services provided by any person for official use of a foreign diplomatic mission or consular pos
for personal use or for the use of the family members of diplomatic agents or career consular
56
therein. This exemption is available on reciprocal basis based on a certificate issued by MEA (P
Division): this shall be continued by way of notification under section 55 of CGST/SGST Acts.
Services provided to the government by way of transport of passengers with or without accom
belongings, by air, embarking from or terminating at a regional connectivity scheme airport, a
consideration in the form of viability gap funding (VGF).
59 Provided that nothing contained in this entry shall apply on or after the expiry of a period of 1
date of commencement of operations of the regional connectivity scheme airport as notified b
of Civil Aviation
Services provided by cord blood banks by way of preservation of stem cells or any other servic
60
to such preservation;
Services provided by training providers (Project implementation agencies) under Deen Dayal U
64 Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill o
training courses certified by National Council For Vocational Training.
Services by a hotel, inn, guest house, club or campsite, by whatever name called, for resident
74 purposes, having declared tariff of a unit of accommodation less than one thousand rupees pe
equivalent;
Services by way of transportation by rail or a vessel from one place in India to another of the
goods
(a) relief materials meant for victims of natural or man-made disasters, calamities, accidents
(b) defence or military equipments;
(c) newspaper or magazines registered with the Registrar of Newspapers;
75
(d) railway equipments or materials;
(e) agricultural produce;
(f) milk, salt and food grain including flours, pulses and rice; and
(g) organic manure
Services provided by a goods transport agency, by way of transport in a goods carriage of,-
(a) agricultural produce;
(b) goods, where gross amount charged for the transportation of goods on a consignment tra
single carriage does not exceed one thousand five hundred rupees;
(c) goods, where gross amount charged for transportation of all such goods for a single cons
exceed rupees seven hundred fifty;
76
(d) milk, salt and food grain including flour, pulses and rice;
organic manure;
newspaper or magazines registered with the Registrar of Newspapers;
relief materials meant for victims of natural or man-made disasters, calamities, accidents or
ordefence or military equipments;
Services provided by Government or a local authority where the gross amount charged for suc
does not exceed Rs.5000/.
Provided that nothing contained in this entry shall apply to services S. No. 1 (i), (ii)and (iii) ab
further that in case where continuous supply of service, as defined in sub-section (33) of sect
81 CGST Act, 2017, is provided by the Government or a local authority, the exemption shall apply
the gross amount charged for such service does not exceed Rs. 5000/- in a financial year; [Th
continued by way of an omnibus threshold exemption from payment of GST under section 9 (4
CGST/SGST Act in respect of supplies upto Rs 10,000/-].
(i) Health care services by a clinical establishment, an authorised medical practitioner or para
(ii) Services provided by way of transportation of a patient in an ambulance, other than those
82
(i) above;
New Exemption:
Services provided by the Goods and Services Tax Network (GSTN) to the Central Government
83
Governments/Union Territories for implementation of Goods and Services Tax (GST)
ICES
17
17)
5% No ITC
5% No ITC
5% No ITC
5% No ITC
5% No ITC
ERVICES
17
17)
rvice
following services
post, express parcel post, life insurance, and
ent;
outside the precincts of a port or an airport;
of toll charges
ransmission or distribution utility
s residence
animals or birds;
g legal services;
d staff;
ongings, by
ted in the state of Arunachal Pradesh, Assam,
a or at Bagdogra located in West Bengal;
o taxi, for transportation of passengers, excluding
age
d,-
tions, where the participating teams or individuals
tion; or
KKA) Scheme;
Policy;
men;
g schemes
);
ral public, owned or managed by an entity
2AA of the Income-tax Act, 1961 (hereinafter
on registered under sub clause (v) of clause
authority covered
Provided that nothing contained in (b) of this
er day;
or open area, etc where charges are Rs 10,000/-
ness or commerce where charges are Rs 10,000/-
r of Newspapers;
ce; and
e;
Newspapers;
disasters, calamities, accidents or mishap;
warehousing of rice;
ama or ballet;
ce or any sporting event other than a recognized