Rate Chart-GST

GST RATE CHART
GST
RATES
ON
GOODS
(as amended upto
15.02.2018)
VISHAL SARAOGI
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GST RATE CHART
Chapter 1
Live Animals
Heading /
Sub-
Description of Goods IGST CGST SGST
heading /
Tariff item
01012100,
Live horses 12% 6% 6%
010129
Chapter 2
Meat and Edible Meat Offal
Heading /
Sub-
heading / Description of Goods IGST CGST SGST
Tariff
item
All goods [other than fresh or
chilled] and put up in unit
container and,-
0202, (a) bearing a registered brand
0203, name; or
0204, (b) bearing a brand name on
0205, which an actionable claim or
0206, enforceable right in a court of 5.00% 2.50% 2.50%
0207, law is available [other than
0208, those where any actionable
0209, claim or enforceable right in
0210 respect of such brand name
has been foregone voluntarily],
subject to the conditions as in
the ANNEXURE]” ;
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GST RATE CHART
Chapter 3
Fish and Crustaceans
Heading /
Sub-
Tariff
item
container and,-
(a) bearing a registered brand
0303, name; or
0304, (b) bearing a brand name on
which an actionable claim or
0305,
enforceable right in a court of 5.00% 2.50% 2.50%
0306,
law is available [other than
0307,
those where any actionable
0308
claim or enforceable right in
respect of such brand name
the ANNEXURE]
Chapter 4
Dairy, Eggs, Honey and Edible Products
Heading /
Sub-
Tariff
item
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GST RATE CHART
Heading /
Sub-
Tariff
item
the smoking process: flours,
meals and pellets of aquatic
0401 invertebrates other than 5.00% 2.50% 2.50%
crustaceans and molluscs, fit
for human consumption
Ultra High Temperature (UHT)
0402 5.00% 2.50% 2.50%
milk
0402 91
10,
Condensed milk 12% 6% 6%
0402 99
20
Milk and cream, concentrated
or containing added sugar or
other sweetening matter,
0403 5.00% 2.50% 2.50%
including skimmed milk
powder, milk food for babies
[other than condensed milk]
Cream, yogurt, kephir and
other fermented or acidified
milk and cream, whether or
not concentrated or containing
0404 5.00% 2.50% 2.50%
added sugar or other
sweetening matter or
flavoured or containing added
fruit, nuts or cocoa
Butter and other fats (i.e.
ghee, butter oil, etc.) and oils
0405 12% 6% 6%
derived from milk; dairy
spreads
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GST RATE CHART
Heading /
Sub-
Tariff
item
Whey, whether or not
concentrated or containing
added sugar or other
sweetening matter; products
consisting of natural milk
0406 5.00% 2.50% 2.50%
constituents, whether or not
containing added sugar or
other sweetening matter, not
elsewhere specified or
included
0406 Cheese 12% 6% 6%
Chena or paneer put up in unit
container and,-
name; or
(b) bearing a brand name on
enforceable right in a court of
0408 5.00% 2.50% 2.50%
claim or any enforceable right
in respect of such brand name
has been voluntarily foregone,
the ANNEXURE]
Birds' eggs, not in shell, and
egg yolks, fresh, dried, cooked
0409 5.00% 2.50% 2.50%
by steaming or by boiling in
water, moulded, frozen or
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GST RATE CHART
Heading /
Sub-
Tariff
item
otherwise preserved, whether
or not containing added sugar
or other sweetening matter.
Natural honey, put up in unit
container and,-
name; or
0410 5.00% 2.50% 2.50%
the ANNEXURE]
Chapter 5
Products of Animal Origin
Heading /
Sub-
Tariff
item
Edible products of animal
0502 origin, not elsewhere specified 5.00% 2.50% 2.50%
or included
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GST RATE CHART
Heading /
Sub-
Tariff
item
container and, -
name; or
0504 5.00% 2.50% 2.50%
respect of such brand name has
been foregone voluntarily],
the ANNEXURE”, shall be
substituted;
Guts, bladders and stomachs of
animals (other than fish),
0505 whole and pieces thereof, 5.00% 2.50% 2.50%
fresh, chilled, frozen, salted,
in brine, dried or smoked.
Skins and other parts of birds,
with their feathers or down,
feathers and parts of feathers
0507
(whether or not with trimmed
[Except 5.00% 2.50% 2.50%
edges) and down, not further
050790]
worked than cleaned,
disinfected or treated for
preservation; powder and
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GST RATE CHART
Heading /
Sub-
Tariff
item
waste of feathers or parts of
feathers Ivory, tortoise-shell,
whalebone and whalebone
hair, horns, unworked or simply
prepared but not cut to shape;
powder and waste of these
products.
Coral and similar materials,

unworked or simply prepared
but not otherwise worked;
shells of molluscs, crustaceans
0508 5.00% 2.50% 2.50%
or echinoderms and cuttle-
bone, unworked or simply
prepared but not cut to shape,
powder and waste thereof.
Ambergris, castoreum, civet
and musk; cantharides; bile,
whether or not dried; glands
and other animal products used
0510 in the preparation of 5.00% 2.50% 2.50%
pharmaceutical products,
fresh, chilled, frozen or
otherwise provisionally
preserved.
Animal products not elsewhere
specified or included; dead
animals of Chapter 1 or 3, unfit
0511 5.00% 2.50% 2.50%
for human consumption, other
than semen including frozen
semen.
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GST RATE CHART
Chapter 7
Edible Vegetables
Heading /
Sub-
Tariff
item
Herb, bark, dry plant, dry root,
07 commonly known as jaribooti 5.00% 2.50% 2.50%
and dry flower
Vegetables (uncooked or
cooked by steaming or boiling
in water), frozen put up in unit
container and,-
name; or
0710 5.00% 2.50% 2.50%
the ANNEXURE
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GST RATE CHART
Heading /
Sub-
Tariff
item
Vegetables provisionally
preserved (for example, by
sulphur dioxide gas, in brine,
0711 in sulphur water or in other 5.00% 2.50% 2.50%
preservative solutions), but
unsuitable in that state for
immediate consumption
Dried leguminous vegetables,
shelled, whether or not
skinned or split [put up in unit
container and,-
name; or
0713 5.00% 2.50% 2.50%
the ANNEXURE]
Manioc, arrowroot, salep,
Jerusalem artichokes, sweet
potatoes and similar roots and
0714 tubers with high starch or 5.00% 2.50% 2.50%
inulin content, frozen, whether
or not sliced or in the form of
pellets, put up in unit
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GST RATE CHART
Heading /
Sub-
Tariff
item
container and,-
name; or
the ANNEXURE
Chapter 8
Edible Fruits & Nuts, Peel of Citrus/ Melons
Heading /
Sub-
Tariff
item
Dried makhana, whether or not
shelled or peeled ,put up in
unit container and,-
08 5.00% 2.50% 2.50%
name; or
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GST RATE CHART
Heading /
Sub-
Tariff
item
respect of such brand name has
been foregone voluntarily],
the ANNEXURE
Cashew nuts, whether or not
0801 shelled or peeled, desiccated 5.00% 2.50% 2.50%
coconuts
Brazil nuts, dried, whether or
0801 12% 6% 6%
not shelled or peeled
Dried areca nuts, whether or
0802 5.00% 2.50% 2.50%
not shelled or peeled
Dried chestnuts (singhada),
0802,
whether or not shelled or 5.00% 2.50% 2.50%
0813
peeled
Walnuts, whether or not
0802 5.00% 2.50% 2.50%
shelled
Other nuts, dried, whether or
not shelled or peeled, such as
Almonds, Hazelnuts or filberts
0802 (Coryius spp.), Chestnuts 12% 6% 6%
(Castanea spp.), Pistachios,
Macadamia nuts, Kola nuts
(Cola spp.) [other than dried
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GST RATE CHART
Heading /
Sub-
Tariff
item
areca nuts]
Dates (soft or hard), figs,

0804 pineapples, avocados, guavas 12% 6% 6%
and mangosteens, dried
0804 Mangoes sliced, dried 5% 2.5% 2.5%
Citrus fruit, such as Oranges,
Mandarins (including tangerines
and satsumas); clementines,
wilkings and similar citrus
0805 hybrids, Grapefruit, including 12% 6% 6%
pomelos, Lemons (Citrus limon,
Citrus limonum) and limes
(Citrus aurantifolia, Citrus
latifolia), dried” ;
0806 Grapes, dried, and raisins 5.00% 2.50% 2.50%
Fruit and nuts, uncooked or
cooked by steaming or boiling
0811 in water, frozen, whether or 5.00% 2.50% 2.50%
not containing added sugar or
other sweetening matter
Fruit and nuts, provisionally
preserved (for example, by
0812 sulphur dioxide gas, in brine, in 5.00% 2.50% 2.50%
sulphur water or in other
preservative solutions), but
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GST RATE CHART
Heading /
Sub-
Tariff
item
unsuitable in that state for
immediate consumption
Fruit, dried, other than that of

headings 0801 to 0806;
mixtures of nuts or dried fruits
0813 of Chapter 8 [other than dried 12% 6% 6%
tamarind and dried chestnut
(singhada) whether or not
shelled or peeled]
0813 Tamarind, dried 5.00% 2.50% 2.50%
Peel of citrus fruit or melons
(including watermelons),
frozen, dried or provisionally
0814 5.00% 2.50% 2.50%
preserved in brine, in sulphur
water or in other preservative
solutions
Chapter 9
Coffee, Tea, Mate and Spices
Heading /
Sub-
heading /
Tariff item
Coffee roasted, whether or
not decaffeinated; coffee
0901 5.00% 2.50% 2.50%
husks and skins; coffee
substitutes containing coffee
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GST RATE CHART
Heading /
Sub-
heading /
Tariff item
in any proportion [other than
coffee beans not roasted]
Tea, whether or not

flavoured [other than
0902 5.00% 2.50% 2.50%
unprocessed green leaves of
tea]
0903 Maté 5.00% 2.50% 2.50%
Pepper of the genus Piper;
dried or crushed or ground
0904 5.00% 2.50% 2.50%
fruits of the genus Capsicum
or of the genus Pimenta
0905 Vanilla 5.00% 2.50% 2.50%
Cinnamon and cinnamon-tree
0906 5.00% 2.50% 2.50%
flowers
Cloves (whole fruit, cloves
0907 5.00% 2.50% 2.50%
and stems)
Nutmeg, mace and
0908 5.00% 2.50% 2.50%
cardamoms
Seeds of anise, badian,
fennel, coriander, cumin or
0909 5.00% 2.50% 2.50%
caraway; juniper berries
[other than of seed quality]
Ginger other than fresh
0910 [other
ginger, saffron, turmeric
than 0910
(curcuma) other than fresh 5.00% 2.50% 2.50%
11 10, 0910
turmeric, thyme, bay leaves,
30 10]
curry and other spices
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GST RATE CHART
Chapter 10
Cereals
Heading /
Sub-
Tariff
item
All goods i.e. cereals, [put up
in unit container and,-
name; or
10 5.00% 2.50% 2.50%
law is available other than
the ANNEXURE]
Wheat and meslin [put up in
name; or
1001 5.00% 2.50% 2.50%
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GST RATE CHART
Heading /
Sub-
Tariff
item
the ANNEXURE]
Rye put up in unit container
and,-
name; or
1002 5.00% 2.50% 2.50%
the ANNEXURE]
Barley put up in unit container
and,-
name; or
1003 5.00% 2.50% 2.50%
the ANNEXURE
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GST RATE CHART
Heading /
Sub-
Tariff
item
Oats put up in unit container
and,-
name; or
1004 5.00% 2.50% 2.50%
the ANNEXURE
Maize (corn) put up in unit
container and,-
name; or
1005 5.00% 2.50% 2.50%
the ANNEXURE
Rice [put up in unit container
1006 and,- 5.00% 2.50% 2.50%
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GST RATE CHART
Heading /
Sub-
Tariff
item
name; or
the ANNEXURE
Grain sorghum put up in unit
container and,-
name; or
1007 5.00% 2.50% 2.50%
the ANNEXURE
Buckwheat, millet and canary
seed; other cereals such as
Jawar, Bajra, Ragi put up in
1008 5.00% 2.50% 2.50%
name; or
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GST RATE CHART
Heading /
Sub-
Tariff
item
the ANNEXURE
Chapter 11
Milling Industry Products
Heading /
Sub-
Tariff
item
Wheat or meslin flour put up in
name; or
1101 which an actionable claim or 5.00% 2.50% 2.50%
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GST RATE CHART
Heading /
Sub-
Tariff
item
the ANNEXURE
Cereal flours other than of
wheat or meslin i.e. maize
(corn) flour, Rye flour, etc.
[put up in unit container and,-
name; or
1102 5.00% 2.50% 2.50%
the ANNEXURE
Cereal groats, meal and
pellets, including suji and
dalia, put up in unit container
and,-
name; or
1103 5.00% 2.50% 2.50%
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GST RATE CHART
Heading /
Sub-
Tariff
item
the ANNEXURE
Cereal grains otherwise worked
(for example, rolled, flaked,
pearled, sliced or kibbled),
1104 except rice of heading 1006; 5.00% 2.50% 2.50%
germ of cereals, whole, rolled,
flaked or ground [other than
hulled cereal grains]
Meal, powder, flour, flakes,
granules and pellets of
potatoes put up in unit
container and,-
name; or
1105 5.00% 2.50% 2.50%
the ANNEXURE
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GST RATE CHART
Heading /
Sub-
Tariff
item
Meal and powder of the dried
leguminous vegetables of
heading 0713 (pulses) [other
than guar meal 1106 10 10 and
guar gum refined split 0713],
of sago or of roots or tubers of
heading 0714 or of the
products of Chapter 8, [put up
in unit container and,-
1106 name; or 5.00% 2.50% 2.50%
the ANNEXURE
0713 Guar gum refined split 5.00% 2.50% 2.50%
1107 Malt, whether or not roasted 18% 9% 9%
1108 Starches; inulin 12% 6% 6%
1109 00 Wheat gluten, whether or not
5.00% 2.50% 2.50%
00 dried
Chapter 12
Oil Seeds/ Misc. Grains/ Medical Plants/ Straw
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GST RATE CHART
Heading
/ Sub-
heading Description of Goods IGST CGST SGST
/ Tariff
item
All goods other than of seed
12 5.00% 2.50% 2.50%
quality
Soya beans, whether or not
1201 broken other than of seed 5.00% 2.50% 2.50%
quality.
Ground-nuts, not roasted or
otherwise cooked, whether or
1202 5.00% 2.50% 2.50%
not shelled or broken other than
of seed quality.
1203 Copra 5.00% 2.50% 2.50%
Linseed, whether or not broken
1204 5.00% 2.50% 2.50%
other than of seed quality.
Rape or colza seeds, whether or
1205 not broken other than of seed 5.00% 2.50% 2.50%
quality.
Sunflower seeds, whether or not
1206 broken other than of seed 5.00% 2.50% 2.50%
quality
Other oil seeds and oleaginous
fruits (i.e. Palm nuts and
kernels, cotton seeds, Castor oil
seeds, Sesamum seeds, Mustard
1207 5.00% 2.50% 2.50%
seeds, Saffower
(Carthamustinctorius) seeds,
Melon seeds, Poppy seeds,
Ajams, Mango kernel, Niger
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GST RATE CHART
Heading
/ Sub-
heading Description of Goods IGST CGST SGST
/ Tariff
item
seed, Kokam) whether or not
broken, other than of seed
quality
Flour and meals of oil seeds or

1208 oleaginous fruits, other than 5.00% 2.50% 2.50%
those of mustard
1210 20 Hop cones, ground, powdered or
5.00% 2.50% 2.50%
00 in the form of pellets; lupulin
Plants and parts of plants
(including seeds and fruits), of a
kind used primarily in
perfumery, in pharmacy or for
1211 5.00% 2.50% 2.50%
insecticidal, fungicidal or similar
purpose, frozen or dried,
whether or not cut, crushed or
powdered
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
1212 5.00% 2.50% 2.50%
unroasted chicory roots of the
variety
Cichoriumintybussativum) of a
kind used primarily for human
consumption, not elsewhere
specified or included
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GST RATE CHART
Chapter 13
Lac, Gums, Resins, etc.
Heading /
Sub-
Tariff
item
Natural gums, resins, gum-
resins and oleoresins (for
1301 5.00% 2.50% 2.50%
example, balsams) [other than
lac and shellac]
Compounded asafoetida
1301 5.00% 2.50% 2.50%
commonly known as heeng
13 Tamarind kernel powder 5.00% 2.50% 2.50%
Vegetable saps and extracts;
pectic substances, pectinates
and pectates; agar-agar and
other mucilages and
1302 18% 9% 9%
thickeners, whether or not
modified, derived from
vegetable products [other
than tamarind kernel powder].
Chapter 14
Vegetable Painting Materials
Heading /
Sub-
heading /
Tariff item
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GST RATE CHART
Heading /
Sub-
heading /
Tariff item
Vegetable materials of a kind
used primarily for plaiting
(for example, bamboos,
1401 rattans, reeds, rushes, osier, 5.00% 2.50% 2.50%
raffia, cleaned, bleached or
dyed cereal straw, and lime
bark)
1404 or
Mehendi paste in cones 5.00% 2.50% 2.50%
3305
Vegetable products not
included such as, Cotton
1404 [other
linters, Soap nuts, Hard
than 1404
seeds, pips, hulls and nuts,
90 10, 1404
of a kind used primarily for 5.00% 2.50% 2.50%
90 40, 1404
carving, Rudraksha seeds
90 50, 1404
[other than bidi wrapper
90 60]
leaves (tendu), betel leaves,
Indian katha, coconut shell,
unworked]
1404 90 10 Bidi wrapper leaves (tendu) 18% 9% 9%
1404 90 50 Indian katha 18% 9% 9%
Chapter 15
Animal or Vegetable Fats, Oils and Waxes
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GST RATE CHART
Heading /
Sub-
Tariff
item
Pig fats (including lard) and
1501 poultry fat, other than that of 12% 6% 6%
heading 0209 or 1503
Fats of bovine animals, sheep
1502 or goats, other than those of 12% 6% 6%
heading 1503
Lard stearin, lard oil, oleo
stearin, oleo-oil and tallow oil,
1503 12% 6% 6%
not emulsified or mixed or
otherwise prepared
Fats and oils and their
fractions, of fish or marine
1504 mammals, whether or not 12% 6% 6%
refined, but not chemically
modified
Wool grease and fatty
1505 substances derived therefrom 12% 6% 6%
(including lanolin)
Other animal fats and oils and
their fractions, whether or not
1506 12% 6% 6%
modified
Soya-bean oil and its fractions,
1507 whether or not refined, but not 5.00% 2.50% 2.50%
chemically modified
Ground-nut oil and its
fractions, whether or not
1508 5.00% 2.50% 2.50%
modified.
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Heading /
Sub-
Tariff
item
Olive oil and its fractions,
chemically modified.
Other oils and their fractions,
obtained solely from olives,
whether or not refined, but not
1510 chemically modified, including 5.00% 2.50% 2.50%
blends of these oils or fractions
with oils or fractions of
heading 1509
Palm oil and its fractions,
chemically modified.
Sunflower-seed, safflower or
cotton-seed oil and fractions
1512 thereof, whether or not 5.00% 2.50% 2.50%
modified.
Coconut (copra), palm kernel
or babassu oil and fractions
1513 thereof, whether or not 5.00% 2.50% 2.50%
modified.
Rape, colza or mustard oil and
fractions thereof, whether or
1514 5.00% 2.50% 2.50%
not refined, but not chemically
modified.
Other fixed vegetable fats and
1515 oils (including jojoba oil) and 5.00% 2.50% 2.50%
their fractions, whether or not
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Heading /
Sub-
Tariff
item
modified.
Vegetable fats and oils and

their fractions, partly or wholly
hydrogenated, inter-esterified,
1516 5.00% 2.50% 2.50%
re-esterified or elaidinised,
further prepared.
Animal fats and oils and their
fractions, partly or wholly
hydrogenated, inter-esterified,
1516 12% 6% 6%
re-esterified or elaidinised,
further prepared.
Edible mixtures or preparations
of vegetable fats or vegetable
oils or of fractions of different
1517 vegetable fats or vegetable oils 5.00% 2.50% 2.50%
of this Chapter, other than
edible fats or oils or their
fractions of heading 1516
Edible mixtures or preparations
of animal fats or animal oils or
of fractions of different animal
1517 fats or animal oils of this 12% 6% 6%
Chapter, other than edible fats
or oils or their fractions of
heading 1516
All goods i.e. Margarine,
1517 10 18% 9% 9%
Linoxyn
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Heading /
Sub-
Tariff
item
Vegetable fats and oils and their
fractions, boiled, oxidised,
dehydrated, sulphurised, blown,
1518 polymerised by heat in vacuum 5.00% 2.50% 2.50%
or in inert gas or otherwise
chemically modified, excluding
those of heading 1516
Animal fats and animal oils and
their fractions, boiled,
oxidised, dehydrated,
sulphurised, blown,
polymerised by heat in vacuum
or in inert gas or otherwise
1518 chemically modified, excluding 12% 6% 6%
those of heading 1516; inedible
mixtures or preparations of
animal or vegetable fats or oils
or of fractions of different fats
or oils of this chapter, not
elsewhere specified of included
1520 00 Glycerol, crude; glycerol
18% 9% 9%
00 waters and glycerol lyes
Vegetable waxes (other than
triglycerides), Beeswax, other
1521 insect waxes and spermaceti, 18% 9% 9%
whether or not refined or
coloured
Degras, residues resulting from
1522 the treatment of fatty 18% 9% 9%
substances or animal or
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Heading /
Sub-
Tariff
item
vegetable waxes
Chapter 16
Edible Preparation of Meat, Fish, Crustaceans, etc.
Heading /
Sub-heading Description of Goods IGST CGST SGST
/ Tariff item
Sausages and similar
products, of meat, meat offal
1601 12% 6% 6%
or blood; food preparations
based on these products
Other prepared or preserved
1602 12% 6% 6%
meat, meat offal or blood
Extracts and juices of meat,
fish or crustaceans, molluscs
1603 12% 6% 6%
or other aquatic
invertebrates
Prepared or preserved fish;
1604 caviar and caviar substitutes 12% 6% 6%
prepared from fish eggs
Crustaceans, molluscs and
1605 other aquatic invertebrates 12% 6% 6%
prepared or preserved
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GST RATE CHART
Chapter 17
Sugars and Sugar Confectionaries
Heading /
Sub-
Tariff
item
1701 Beet sugar, cane sugar 5.00% 2.50% 2.50%
All goods, including refined
sugar containing added
1701 91,
flavouring or colouring matter, 12% 6% 6%
1701 99
sugar cubes (other than those
which attract 5% or nil GST)
Palmyra sugar, mishri, batasha,
bura, sakar, khadi sakar,
harda, sakariya, gatta, kuliya,
elaichidana, lukumdana,
1702 or chikkis like puffed rice chikki,
5.00% 2.50% 2.50%
1704 peanut chikki, sesame chikki,
til chikki, til patti, til revdi,
sugar makhana, groundnut
sweets, gajak, khaja, khajuli,
anarsa
Other sugars, including
chemically pure lactose,
maltose, glucose and fructose,
in solid form; sugar syrups not
1702 containing added flavouring or 18% 9% 9%
colouring matter; artificial
honey, whether or not mixed
with natural honey; caramel
[other than palmyra sugar and
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Heading /
Sub-
Tariff
item
Palmyra jaggery]
1703 Molasses 28% 14% 14%

Sugar confectionery [other
than mishri, batasha, bura,
sakar, khadi sakar, harda,
sakariya, gatta, kuliya,
elaichidana, lukumdana,
1704 chikkis like puffed rice chikki, 18% 9% 9%
peanut chikki, sesame chikki,
til chikki, til patti, til revdi,
sugar makhana, groundnut
sweets, gajak and sugar boiled
confectionery]
1704 Sugar boiled confectionery 12% 6% 6%
Chapter 18
Cocoa and Cocoa Preparations
Heading / Sub-
Tariff item
Cocoa beans whole or
1801 5.00% 2.50% 2.50%
broken, raw or roasted
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GST RATE CHART
Heading / Sub-
Tariff item
Cocoa shells, husks, skins
1802 5.00% 2.50% 2.50%
and other cocoa waste
Cocoa paste whether or
1803 5.00% 2.50% 2.50%
not de-fatted
1804 Cocoa butter, fat and oil 18% 9% 9%
Cocoa powder, not

1805 containing added sugar or 18% 9% 9%
sweetening matter
Chocolates and other
1806 food preparations 18% 9% 9%
containing cocoa
Chapter 19
Preparations of Cereals, Flour, Starch or Milk
Heading /
Sub-
Tariff
item
Malt extract, food preparations
of flour, groats, meal, starch or
malt extract, not containing
1901
cocoa or containing less than
[other
40% by weight of cocoa 18% 9% 9%
than 1901
calculated on a totally defatted
20 00]
basis, not elsewhere specified
or included; food preparations
of goods of heading 0401 to
IndigoLearn 35
GST RATE CHART
Heading /
Sub-
Tariff
item
0404, not containing cocoa or
containing less than 5% by
weight of cocoa calculated on a
totally defatted basis not
elsewhere specified or included
[other than mixes and doughs
for the preparation of bakers’
wares of heading 1905]
Mixes and doughs for the
1901
preparation of bread, pastry 5.00% 2.50% 2.50%
20 00
and other baker's wares
1902 Seviyan (vermicelli) 5.00% 2.50% 2.50%
Pasta, whether or not cooked
or stuffed (with meat or other
substances) or otherwise
prepared, such as spaghetti,
1902 12% 6% 6%
macaroni, noodles, lasagne,
gnocchi, ravioli, cannelloni;
couscous, whether or not
prepared
Tapioca and substitutes
therefor prepared from starch,
1903 in the form of flakes, grains, 5.00% 2.50% 2.50%
pearls, siftings or in similar
forms. (sabudana)
1904 All goods i.e. Corn flakes,
[other bulgar wheat, prepared foods
18% 9% 9%
than obtained from cereal flakes
1904 10 [other than Puffed rice,
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GST RATE CHART
Heading /
Sub-
Tariff
item
20] 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]
1905 Pizza bread 5.00% 2.50% 2.50%
1905 or
Khakhra, plain chapatti or roti 5.00% 2.50% 2.50%
2106
Pastry, cakes, biscuits and
other bakers’ wares, whether
or not containing cocoa;
communion wafers, empty
cachets of a kind suitable for
pharmaceutical use, sealing
1905 18% 9% 9%
wafers, rice paper and similar
products[other than pizza
bread, khakhra, plain chapatti
or roti, bread, rusks, toasted
bread and similar toasted
products”;
1905 40 Rusks, toasted bread and
5.00% 2.50% 2.50%
00 similar toasted products
Chapter 20
Preparation of Vegs, Fruits, Nuts, etc.
IndigoLearn 37
GST RATE CHART
Heading /
Sub-
Tariff
item
Vegetables, fruit, nuts and other
edible parts of plants, prepared
2001 12% 6% 6%
or preserved by vinegar or acetic
acid
Tomatoes prepared or preserved
2002 otherwise than by vinegar or 12% 6% 6%
acetic acid
Mushrooms and truffles,
2003 prepared or preserved otherwise 12% 6% 6%
than by vinegar or acetic acid
Other vegetables prepared or
preserved otherwise than by
2004 vinegar or acetic acid, frozen, 12% 6% 6%
other than products of heading
2006
Other vegetables prepared or
preserved otherwise than by
2005 vinegar or acetic acid, not 12% 6% 6%
frozen, other than products of
heading 2006
Vegetables, fruit, nuts, fruit-
peel and other parts of plants,
2006 12% 6% 6%
preserved by sugar (drained,
glacé or crystallised)
Jams, fruit jellies, marmalades,
fruit or nut purée and fruit or
2007 nut pastes, obtained by cooking, 12% 6% 6%
whether or not containing added
sugar or other sweetening
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GST RATE CHART
Heading /
Sub-
Tariff
item
matter
Fruit, nuts and other edible

parts of plants, otherwise
prepared or preserved, whether
or not containing added sugar or
other sweetening matter or
spirit, not elsewhere specified or
2008 12% 6% 6%
included; such as Ground-nuts,
Cashew nut, roasted, salted or
roasted and salted, Other
roasted nuts and seeds, squash
of Mango, Lemon, Orange,
Pineapple or other fruits
Fruit juices (including grape
must) and vegetable juices,
unfermented and not containing
2009 12% 6% 6%
added spirit, whether or not
containing added sugar or other
sweetening matter.
Chapter 21
Miscellaneous Edible Preparations
IndigoLearn 39
GST RATE CHART
Heading /
Sub-
Tariff
item
Extracts, essences and
concentrates of coffee, and
2101 11,
preparations with a basis of
2101 12 18% 9% 9%
these extracts, essences or
00
concentrates or with a basis of
coffee
All goods i.e Extracts, essences
and concentrates of tea or
mate, and preparations with a
2101 20 18% 9% 9%
basis of these extracts,
essences or concentrates or
with a basis of tea or mate
Roasted chicory and other
roasted coffee substitutes, and
2101 30 12% 6% 6%
extracts, essences and
concentrates thereof
Yeasts (active and inactive);
other single cell micro-
organisms, dead (but not
2102 12% 6% 6%
including vaccines of heading
3002); prepared baking
powders
All goods, including Sauces and
preparations therefor, mixed
condiments and mixed
2103
seasonings; mustard flour and 12% 6% 6%
meal and prepared mustard,
Curry paste, mayonnaise and
salad dressings
IndigoLearn
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GST RATE CHART
Heading /
Sub-
Tariff
item
Soups and broths and
preparations therefor;
2104 18% 9% 9%
homogenised composite food
preparations
Ice cream and other edible ice,
2105 00
whether or not containing 18% 9% 9%
00
cocoa
Texturised vegetable proteins
2106 (soya bari), Bari made of pulses 12% 6% 6%
including mungodi and batters
Food preparations not
included [other than roasted
gram, sweetmeats, batters
including idli/dosa batter,
2106 namkeens, bhujia, mixture, 18% 9% 9%
chabena and similar edible
preparations in ready for
consumption form, khakhra,
chutney powder, diabetic
foods]
Roasted Gram, idli/dosa
2106 5.00% 2.50% 2.50%
batter, chutney powder
2106 90 Sweetmeats 5.00% 2.50% 2.50%
Namkeens, bhujia, mixture,
2106 90 preparations in ready for 5.00% 2.50% 2.50%
consumption form, other than
those put up in unit container
IndigoLearn 41
GST RATE CHART
Heading /
Sub-
Tariff
item
and,-
name; or
subject to the conditions as
specified in the ANNEXURE
[Namkeens, bhujia, mixture,
preparations in ready for
consumption form [other than
roasted gram], put up in unit
container and,-
name; or
2106 90 12% 6% 6%
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GST RATE CHART
Heading /
Sub-
Tariff
item
specified in the ANNEXURE
2106 90
Pan masala 28% 14% 14%
20
2106 90
Diabetic foods 12% 6% 6%
91
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GST RATE CHART
Chapter 22
Beverages, Spirits and Vinegar
Heading /
Sub-
heading /
Tariff item
Waters, including natural or
artificial mineral waters and
aerated waters, not
containing added sugar or
2201 18% 9% 9%
other sweetening matter nor
flavoured [other than Drinking
water packed in 20 litres
bottles]
Drinking water packed in 20
2201 12% 6% 6%
litres bottles
2201 90 10 Ice and snow 5.00% 2.50% 2.50%
All goods [including aerated

waters], containing added
2202 10 28% 14% 14%
sugar or other sweetening
matter or flavoured
2202 91 Other non-alcoholic beverages
00, [other than tender coconut 18% 9% 9%
2202 99 90 water]
2202 99 10 Soya milk drinks 12% 6% 6%
Fruit pulp or fruit juice based

2202 99 20 12% 6% 6%
drinks
2202 99 30 Beverages containing milk 12% 6% 6%
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GST RATE CHART
Heading /
Sub-
heading /
Tariff item
Tender coconut water put up
in unit container and, -
name; or
2202 99 90 law is available [other than 12% 6% 6%
those where any such
actionable claim or
enforceable right in respect of
such brand name has been
voluntarily foregone,
specified in the ANNEXURE]
Ethyl alcohol and other
2207 spirits, denatured, of any 18% 9% 9%
strength
Vinegar and substitutes for
2209 vinegar obtained from acetic 18% 9% 9%
acid
Chapter 23
Residual from Food Industries, Animal Feed
Heading /
Sub-
Tariff
item
IndigoLearn 45
GST RATE CHART
Heading /
Sub-
Tariff
item
Flours, meals and pellets, of
meat or meat offal, of fish or
of crustaceans, molluscs or
2301 5.00% 2.50% 2.50%
other aquatic invertebrates,
unfit for human consumption;
greaves
Rice bran (other than de-oiled
2302 5.00% 2.50% 2.50%
rice bran)
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
2302 5.00% 2.50% 2.50%
feed and prawn feed, poultry
feed and cattle feed, including
grass, hay and straw,
supplement and husk of pulses,
concentrates and additives,
wheat bran and de-oiled
cake]”;
Residues of starch manufacture
and similar residues, beet-
pulp, bagasse and other waste
2303 of sugar manufacture, brewing 5.00% 2.50% 2.50%
or distilling dregs and waste,
whether or not in the form of
pellets
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GST RATE CHART
Heading /
Sub-
Tariff
item
Oil-cake and other solid
residues, whether or not
2304 ground or in the form of 5.00% 2.50% 2.50%
pellets, resulting from the
extraction of soyabean oil
2305 ground or in the form of 5.00% 2.50% 2.50%
extraction of ground-nut oil
ground or in the form of
2306 5.00% 2.50% 2.50%
extraction of vegetable fats or
oils, other than those of
heading 2304 or 2305 [other
than cotton seed oil cake]
2307 Wine lees; argol 5.00% 2.50% 2.50%
Chapter 24
Tobacco and Manufacture Tobacco Substitutes
Heading /
Sub-
Tariff
item
IndigoLearn 47
GST RATE CHART
Heading /
Sub-
Tariff
item
2401 Tobacco leaves 5.00% 2.50% 2.50%
Unmanufactured tobacco;
2401 tobacco refuse [other than 28% 14% 14%
tobacco leaves]
Cigars, cheroots, cigarillos
2402 and cigarettes, of tobacco or 28% 14% 14%
of tobacco substitutes
Other manufactured tobacco
and manufactured tobacco
substitutes; “homogenised” or
2403 28% 14% 14%
“reconstituted” tobacco;
tobacco extracts and essences
[including biris]
Chapter 25
Salt, Sulphur, Earth and Stone, Lime and Cement
Heading /
Sub-
Tariff
item
2502 Unroasted iron pyrites. 5.00% 2.50% 2.50%
Sulphur of all kinds, other than
2503 sublimed sulphur, precipitated 5.00% 2.50% 2.50%
sulphur and colloidal sulphur
2504 Natural graphite. 5.00% 2.50% 2.50%
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GST RATE CHART
Heading /
Sub-
Tariff
item
Natural sands of all kinds,
whether or not coloured, other
2505 5.00% 2.50% 2.50%
than metal bearing sands of
Chapter 26.
Quartz (other than natural
sands); quartzite, whether or
not roughly trimmed or merely
2506 cut, by sawing or otherwise, 5.00% 2.50% 2.50%
into blocks or slabs of a
rectangular (including square)
shape.
Kaolin and other kaolinic clays,
2507 5.00% 2.50% 2.50%
whether or not calcined.
Other clays (not including
expanded clays of heading
6806), andalusite, kyanite and
2508 5.00% 2.50% 2.50%
sillimanite, whether or not
calcined; mullite; chamotte or
dinas earths.
2509 Chalk. 5.00% 2.50% 2.50%
Natural calcium phosphates,
natural aluminium calcium
2510 5.00% 2.50% 2.50%
phosphates and phosphatic
chalk.
Natural barium sulphate
(barytes); natural barium
2511 carbonate (witherite), whether 5.00% 2.50% 2.50%
or not calcined, other than
barium oxide of heading 2816.
IndigoLearn 49
GST RATE CHART
Heading /
Sub-
Tariff
item
Siliceous fossil meals (for
example, kieselguhr, tripolite
and diatomite) and similar
2512 5.00% 2.50% 2.50%
siliceous earths, whether or
not calcined, of an apparent
specific gravity of 1 or less.
Pumice stone; emery; natural
corundum, natural garnet and
2513 5.00% 2.50% 2.50%
other natural abrasives,
whether or not heat-treated.
Slate, whether or not roughly
trimmed or merely cut, by
2514 sawing or otherwise, into 5.00% 2.50% 2.50%
blocks or slabs of a rectangular
(including square) shape.
2515
[Except
2515 12 Ecaussine and other calcareous
10, monumental or building stone;
5.00% 2.50% 2.50%
2515 12 alabaster [other than marble
20, and travertine]
2515 12
90]
2515 12
Marble and travertine blocks 12% 6% 6%
10
2515 12
20, Marble and travertine, other
18% 9% 9%
2515 12 than blocks
90
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GST RATE CHART
Heading /
Sub-
Tariff
item
2516 Granite blocks 12% 6% 6%
Porphyry, basalt, sandstone
2516
and other monumental or
[Except
building stone, whether or not
2516 11
roughly trimmed or merely cut, 5.00% 2.50% 2.50%
00,
by sawing or otherwise, into
2516 12
blocks or slabs of a rectangular
00]
(including square) shape.
2516 11 Granite crude or roughly
5.00% 2.50% 2.50%
00 trimmed
2516 12
Granite, other than blocks 18% 9% 9%
00
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
2517 slag, dross or similar industrial 5.00% 2.50% 2.50%
waste, whether or not
incorporating the materials
cited in the first part of the
heading; tarred macadam;
grenules cheeping and powder
of stones heading 2515 or 2516
whether or not heat treated.
IndigoLearn 51
GST RATE CHART
Heading /
Sub-
Tariff
item
Dolomite, whether or not
calcined or sintered, including
dolomite roughly trimmed or
merely cut, by sawing or
otherwise, into blocks or slabs
2518 5.00% 2.50% 2.50%
of a rectangular (including
square) shape; dolomite
ramming mix. 2518 10
dolomite, Not calcined or
sintered
Natural magnesium carbonate
(magnesite); fused magnesia;
dead-burned (sintered)
magnesia, whether or not
2519 5.00% 2.50% 2.50%
containing small quantities of
other oxides added before
sintering; other magnesium
oxide, whether or not pure.
Gypsum; anhydrite; plasters
(consisting of calcined gypsum
or calcium sulphate) whether
2520 5.00% 2.50% 2.50%
or not coloured, with or
without small quantities of
accelerators or retarders.
Limestone flux; limestone and
other calcareous stone, of a
2521 5.00% 2.50% 2.50%
kind used for the manufacture
of lime or cement.
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GST RATE CHART
Heading /
Sub-
Tariff
item
Quicklime, slaked lime and
hydraulic lime, other than
2522 5.00% 2.50% 2.50%
calcium oxide and hydroxide of
heading 2825.
Portland cement, aluminous
cement, slag cement, super
sulphate cement and similar
2523 28% 14% 14%
hydraulic cements, whether or
not coloured or in the form of
clinkers
2524 Asbestos 5.00% 2.50% 2.50%
Mica, including splitting; mica
2525 5.00% 2.50% 2.50%
waste.
Natural steatite, whether or
not roughly trimmed or merely
cut, by sawing or otherwise,
2526 5.00% 2.50% 2.50%
into blocks or slabs of a
shape; talc.
Natural borates and
concentrates thereof (whether
or not calcined), but not
including borates separated
2528 5.00% 2.50% 2.50%
from natural brine; natural
boric acid containing not more
than 85% of H3BO3 (calculated
on dry weight)
Feldspar; leucite, nepheline
2529 5.00% 2.50% 2.50%
and nepheline syenite;
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GST RATE CHART
Heading /
Sub-
Tariff
item
fluorspar.
Mineral substances not

2530 elsewhere specified or 5.00% 2.50% 2.50%
included.
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GST RATE CHART
Chapter 26
Ores, Slag and Ash
Heading /
Sub-
Tariff
item
All ores and concentrates
[other than slag, dross (other
than granulated slag), scalings
and other waste from the
manufacture of iron or steel;
26 [other
slag, ash and residues (other
than
than from the manufacture of
2619, 5.00% 2.50% 2.50%
iron or steel) containing
2620,
metals, arsenic or their
2621]
compounds; other slag and ash,
including seaweed ash (kelp);
ash and residues from the
incineration of municipal
waste]
Iron ores and concentrates,
2601 5.00% 2.50% 2.50%
including roasted iron pyrites
Manganese ores and
concentrates, including
ferruginous manganese ores
2602 and concentrates with a 5.00% 2.50% 2.50%
manganese content of 20% or
more, calculated on the dry
weight.
2603 Copper ores and concentrates. 5.00% 2.50% 2.50%
2604 Nickel ores and concentrates. 5.00% 2.50% 2.50%
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GST RATE CHART
Heading /
Sub-
Tariff
item
2605 Cobalt ores and concentrates. 5.00% 2.50% 2.50%
Aluminium ores and
2606 5.00% 2.50% 2.50%
concentrates.
2607 Lead ores and concentrates. 5.00% 2.50% 2.50%
2608 Zinc ores and concentrates. 5.00% 2.50% 2.50%
2609 Tin ores and concentrates. 5.00% 2.50% 2.50%
Chromium ores and
2610 5.00% 2.50% 2.50%
concentrates.
Tungsten ores and
2611 5.00% 2.50% 2.50%
concentrates.
Uranium or thorium ores and
2612 5.00% 2.50% 2.50%
concentrates.
Molybdenum ores and
2613 5.00% 2.50% 2.50%
concentrates.
Titanium ores and
2614 5.00% 2.50% 2.50%
concentrates.
Niobium, tantalum, vanadium
2615 or zirconium ores and 5.00% 2.50% 2.50%
concentrates.
Precious metal ores and
2616 5.00% 2.50% 2.50%
concentrates.
2617 Other ores and concentrates 5.00% 2.50% 2.50%
Granulated slag (slag sand)
2618 from the manufacture of iron 5.00% 2.50% 2.50%
or steel
Slag, dross (other than
2619 18% 9% 9%
granulated slag), scalings and
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GST RATE CHART
Heading /
Sub-
Tariff
item
other waste from the
manufacture of iron or steel
Slag, ash and residues (other
than from the manufacture of
2620 iron or steel) containing 18% 9% 9%
metals, arsenic or their
compounds
2621 Fly Ash 5% 2.5% 2.5%
Other slag and ash, including

seaweed ash (kelp); ash and
2621 residues from the incineration 18% 9% 9%
of municipal waste [other than
fly ash]
Chapter 27
Minerals, Fuels, Oils, Waxes and Bituminous Sub
Heading /
Sub-
Tariff
item
27 Bio-gas 5.00% 2.50% 2.50%
Coal; briquettes, ovoids and
2701 similar solid fuels 5.00% 2.50% 2.50%
manufactured from coal
Lignite, whether or not
2702 5.00% 2.50% 2.50%
agglomerated, excluding jet
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GST RATE CHART
Heading /
Sub-
Tariff
item
Peat (including peat litter),
2703 5.00% 2.50% 2.50%
whether or not agglomerated
Coke and semi coke of coal, of
lignite or of peat, whether or
2704 5.00% 2.50% 2.50%
not agglomerated; retort
carbon
Coal gas, water gas, producer
gas and similar gases, other
2705 5.00% 2.50% 2.50%
than petroleum gases and
other gaseous hydrocarbons
Tar distilled from other mineral
tars, whether or not
2706 dehydrated or partially 18% 9% 9%
distilled, including
reconstituted tars
Tar distilled from coal, from
2706 5.00% 2.50% 2.50%
lignite or from peat
Oils and other products of the
distillation of high temperature
coal tar; similar products in
which the weight of the
2707 aromatic constituents exceeds 18% 9% 9%
that of the non-aromatic
constituents, such as Benzole
(benzene), Toluole (toluene),
Xylole (xylenes), Naphthelene
Pitch and pitch coke, obtained
2708 from coal tar or from other 18% 9% 9%
mineral tars
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GST RATE CHART
Heading /
Sub-
Tariff
item
(a) kerosene oil PDS,
(b) The following bunker fuels
for use in ships or vessels,
2710 5.00% 2.50% 2.50%
namely,
i. IFO 180 CST
ii. IFO 380 CS
Petroleum oils and oils
obtained from bituminous
minerals, other than petroleum
crude; preparations not
included, containing by weight
70% or more of petroleum oils
2710 18% 9% 9%
or of oils obtained from
bituminous minerals, these oils
being the basic constituents of
the preparations; waste oils;
Avgas [other than kerosene
PDS, petrol, diesel and ATF,
not in GST]
Petroleum gases and other
gaseous hydrocarbons, such as
Propane, Butanes, Ethylene,
propylene, butylene and
2711 butadiene [Other than 18% 9% 9%
Liquefied Propane and Butane
mixture, Liquefied Propane,
Liquefied Butane and Liquefied
Petroleum Gases (LPG) for
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GST RATE CHART
Heading /
Sub-
Tariff
item
supply to household domestic
consumers or to non-domestic
exempted category (NDEC)
customers by the Indian Oil
Corporation Limited, Hindustan
petroleum Corporation Limited
or Bharat Petroleum
Corporation Limited]
2711 12
00,
supply to non-domestic
2711 13
exempted category (NDEC) 5.00% 2.50% 2.50%
00,
customers by the Indian Oil
2711 19
Corporation Limited, Hindustan
00
petroleum Corporation Limited
or Bharat Petroleum
Corporation Limited.
2711 12
00
2711 13 5.00% 2.50% 2.50%
00, 2711
supply to household domestic
19 00
consumers
Petroleum jelly; paraffin wax,

micro-crystalline petroleum
2712 18% 9% 9%
wax, slack wax, ozokerite,
lignite wax, peat wax, other
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GST RATE CHART
Heading /
Sub-
Tariff
item
mineral waxes, and similar
products obtained by synthesis
or by other processes, whether
or not coloured
Petroleum coke, petroleum

bitumen and other residues of
2713 petroleum oils or of oils 18% 9% 9%
minerals
Bitumen and asphalt, natural;
bituminous or oil shale and tar
2714 18% 9% 9%
sands; asphaltites and asphaltic
rocks
Bituminous mixtures based on
natural asphalt, on natural
bitumen, on petroleum
2715 18% 9% 9%
bitumen, on mineral tar or on
mineral tar pitch (for example,
bituminous mastics, cut-backs)
Chapter 28
Inorganic Chemical, Organic/ Inorganic Compounds of Precious
Metals, Isotopes
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Heading /
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item
28 Thorium oxalate 5.00% 2.50% 2.50%
Enriched KBF4 (enriched
28 5.00% 2.50% 2.50%
potassium fluroborate)
28 Enriched elemental boron 5.00% 2.50% 2.50%
28 Nuclear fuel 5.00% 2.50% 2.50%
28 Anaesthetics 12% 6% 6%
28 Potassium Iodate 12% 6% 6%
28 Steam 12% 6% 6%
Micronutrients, which are
covered under serial number
1(g) of Schedule 1, Part (A) of
the Fertilizer Control Order,
28 or 38 12% 6% 6%
1985 and are manufactured by
the manufacturers which are
registered under the Fertilizer
Control Order, 1985
All inorganic chemicals [other
than those specified in the
Schedule for exempted goods
28 18% 9% 9%
or other Rate Schedules for
goods including Fertilizer
grade Phosphoric acid]
2801 20 Iodine 12% 6% 6%
2804 40
Medical grade oxygen 12% 6% 6%
10
2805 11 Nuclear grade sodium 5.00% 2.50% 2.50%
Fertilizer grade phosphoric
2809 12% 6% 6%
acid
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Heavy water and other nuclear
2845 5.00% 2.50% 2.50%
fuels
Medicinal grade hydrogen
2847 12% 6% 6%
peroxide
2853 Compressed air 5.00% 2.50% 2.50%
Chapter 29
Organic Chemical
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29 or 3808
Gibberellic acid 12% 6% 6%
93
All organic chemicals other
29 18% 9% 9%
than giberellic acid
Following goods namely:-
a. Menthol and menthol
crystals,
b. Peppermint (Mentha Oil),
29, 30,
c. Fractionated / de-terpenated 12% 6% 6%
3301
mentha oil (DTMO),
d. De-mentholised oil (DMO),
e. Spearmint oil,
f. Mentha piperita oil
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Chapter 30
Pharmaceutical Products
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30 or any
other Insulin 5.00% 2.50% 2.50%
chapter
Diagnostic kits for detection of
30 5.00% 2.50% 2.50%
all types of hepatitis
Desferrioxamine injection or
30 5.00% 2.50% 2.50%
deferiprone
30 Cyclosporin 5.00% 2.50% 2.50%
Medicaments (including
veterinary medicaments) used
30 5.00% 2.50% 2.50%
in bio-chemic systems and not
bearing a brand name
30 Oral re-hydration salts 5.00% 2.50% 2.50%
Drugs or medicines including
their salts and esters and
30 diagnostic test kits, specified in 5.00% 2.50% 2.50%
*List 1 appended to this
Schedule
Formulations manufactured
from the bulk drugs specified in
30 5.00% 2.50% 2.50%
**List 2 appended to this
Schedule
30 Nicotine polacrilex gum 18% 9% 9%
Medicaments (including those
30 5.00% 2.50% 2.50%
used in Ayurvedic, Unani,
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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
Glands and other organs for
organo-therapeutic uses, dried,
whether or not powdered;
extracts of glands or other
organs or of their secretions for
3001 organo-therapeutic uses; 12% 6% 6%
heparin and its salts; other
human or animal substances
prepared for therapeutic or
prophylactic uses, not
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Animal blood prepared for
therapeutic, prophylactic or
diagnostic uses; antisera and
other blood fractions and
modified immunological
3002 products, whether or not 12% 6% 6%
obtained by means of
biotechnological processes;
toxins, cultures of micro-
organisms (excluding yeasts)
and similar products
3002, Animal or Human Blood
5.00% 2.50% 2.50%
3006 Vaccines
Medicaments (excluding goods
of heading 30.02, 30.05 or
30.06) consisting of two or
more constituents which have
been mixed together for
therapeutic or prophylactic
3003 12% 6% 6%
uses, not put up in measured
doses or in forms or packings
for retail sale, including
Ayurvaedic, Unani, Siddha,
homoeopathic or Bio-chemic
systems medicaments
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/ Sub-
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Medicaments (excluding goods
of heading 30.02, 30.05 or
30.06) consisting of mixed or
unmixed products for
therapeutic or prophylactic
uses, put up in measured doses
(including those in the form of
3004 12% 6% 6%
transdermal administration
systems) or in forms or packings
for retail sale, including
Ayurvaedic, Unani,
homoeopathic siddha or Bio-
chemic systems medicaments,
put up for retail sale
Wadding, gauze, bandages and
similar articles (for example,
dressings, adhesive plasters,
poultices), impregnated or
3005 coated with pharmaceutical 12% 6% 6%
substances or put up in forms
or packings for retail sale for
medical, surgical, dental or
veterinary purposes
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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
3006 12% 6% 6%
laminaria and sterile laminaria
tents; sterile absorbable
surgical or dental
haemostatics; sterile surgical
or denatal adhesion barriers,
whether or not absorbable;
Waste pharmaceuticals] [other
than contraceptives]
*List 1
(1) Amikacin
(2) Amphotericin-B
(3) Amrinone
(4) Aprotinin
(5) Baclofen
(6) Bleomycin
(7) Busulphan
(8) BCG vaccine, Iopromide, Iotrolan
(9) Chlorambucil
(10) Chorionic Gonadotrophin
11) Clindamycin
(12) Cyclophosphamide
(13) Dactinomycin
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(14) Daunorubicin
(15) Desferrioxamine
(16) Dimercaprol
(17) Disopyramide phosphate
(18) Dopamine
(19) Eptifibatide
(20) Glucagon
(21) Hydroxyurea
(22) Isoprenaline
(23) Isoflurane
(24) Lactulose
(25) Lomustine
(26) Latanoprost
(27) Melphalan
(28) Mesna
(29) Methotrexate
(30) MMR (Measles, mumps and rubella) vaccine
(31) Mustin Hydrochloride
(32) Pancuronium Bromide
(33) Praziquantel
(34) Protamine
(35) Quinidine
(36) Sodium Cromoglycate spin caps and cartridges
(37) Sodium Hyalauronatesterile 1% and 1.4% solution
(38) Somatostatin
(39) Strontium Chloride (85Sr.)
(40) Thioguanine
(41) Tobramycin
(42) TetanusImmunoglobin
(43) Typhoid Vaccines:
(a) VI Antigen of Salmonella Typhi, and
(b) Ty2la cells and attenuated non-pathogenic strains of
S.Typhi
(44) Tretinoin
(45) Tribavirin / Ribavirin
(46) Urokinase
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(47) Ursodeoxycholic Acid

(48) Vancomycin
(49) Vasopressin
(50) Vecuronium Bromide
(51) Zidovudine
(52) 5-Fluorouracil
(53) Pegulated Liposomal Doxorubicin Hydrochloride injection
(54) Ketoanalogue preparation of essential amino acids
(55) Pergolide
(56) Kit for bedside assay of Troponin-T
(57) Solution for storing, transporting, flushing donor organs for
transplant
(58) Miltefosine
(59) Milrinone Lactate
(60) Methoxy Isobutile Isonitrile (MIBI)
(61) Haemophilus Influenzae Type b Vaccine
(62) Mycophenolate Sodium
(63) Verteporfin
(64) Daclizumab
(65) Ganciclovir
(66) Drotrecoginalfa (activated)
(67) Eptacogalfa activated recombinant coagulation factor VIIa
(68) Muromonab CD3
(69) Japanese encephalitis vaccine
(70) Valganciclovir
(71) Low molecular weight heparin
(72) Efavirenz
(73) Emtricitabine;
(74) Azathioprine;
(75) Antinomycin D;
(76) Cytosine Arabinoside (Cytarabine);
(77) Vinblastine Sulphate
(78) Vincristine;
(79) Eurocollins Solution;
(80) Everolimus tablets/dispersible tablets;
(81) Poractant alfa
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(82) Troponin-I whole blood test kit;

(83) Blower/mister kit for beating heart surgery;
(84) Fluoro Enzyme Immunoassay Diagnostic kits.
(85) Tablet Telbivudine
(86) Injection Exenatide
(87) DTaP-IPV-Hibor PRP-T combined Vaccine
(88) Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197
Protein)
(89) Injection Thyrotropin Alfa
(90) Injection Omalizumab.
(91) Abatacept
(92) Daptomycin
(93) Entacevir
(94) Fondaparinux Sodium
(95) Influenza Vaccine
(96) Ixabepilone
(97) Lapatinib
(98) Pegaptanib Sodium injection
(99) Suntinib Malate
(100) Tocilizumab
(101) Agalsidase Beta
(102) Anidulafungin
(103) Capsofungin acetate
(104) Desflurane USP
(105) Heamostatic Matrix with Gelatin and human Thrombin
(106) Imiglucerase
(107) Maraviroc
(108) Radiographic contrast media (Sodium and Meglumine
ioxitalamate, Iobitridol and Sodium and meglumine
ioxaglate)
(109) Sorafenib tosylate
(110) Varenciline tartrate
(111) 90 Yttrium
(112) Nilotinib
(113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent
suspension for injection
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(114) Micafungin sodium for injection

(115) Bevacizumab
(116) Raltegravir potassium
(117) Rotavirus Vaccine (Live Oral Pentavalent)
(118) Pneumococcal Polysaccharide Vaccine
(119) Temsirolimus Concentrate for infusion for injection
(120) Natalizumab
(121) Octreotide
(122) Somatropin
(123) Aurothiomalate Sodium
(124) Asparaginase
(125) Agglutinating Sera
(126) Anti-Diphtheria Normal Human Immunoglobulin
(127) Anti-human lymophocyte immunoglobulin IV
(128) Anti-human thymocyte immunoglobulin IV
(129) Anti-Pertussis Normal Human Immunoglobulin
(130) Anti-Plague serum
(131) Anti-Pseudomonas Normal Human Immunoglobulin
(132) Basiliximab
(133) Beractant Intra-tracheal Suspension
(134) Blood group sera
(135) Botulinum Toxin Type A
(136) Burn therapy dressing soaked in gel
(137) Bovine Thrombin for invitro test for diagnosis in
Haemorrhagic disorders
(138) Bovine Albumin
(139) Bretyleum Tossylate
(140) Calcium Disodium Edetate
(141) Carmustine
(142) Cesium Tubes
(143) Calcium folinate
(144) Cholestyramine
(145) Christmas Factor Concentrate (Coagulation factor IX
prothrombin complex concentrate)
(146) Cobalt-60
(147) Corticotrophin
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(148) Cyanamide
(149) Diagnostic Agent for Detection of Hepatitis B Antigen
(150) Diagnostic kits for detection of HIV antibodies
(151) Diphtheria Antitoxin sera
(152) Diazoxide
(153) Edrophonium
(154) Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]
(155) Epirubicin
(156) Fibrinogen
(157) Floxuridine
(158) Flucytosin
(159) Flecainide
(160) Fludarabine Phosphate
(161) Foetal Bovine Serum (FBS)
(162) Gadolinium DTPA Dimeglumine
(163) Gallium Citrate
(164) Gasgangrene Anti-Toxin Serum
(165) Goserlin Acetate
(166) Hepatitis B Immunoglobulin
(167) Hexamethylmelamine
(168) Hydralazine
(169) Idarubicine
(170) Idoxuridine
(171) Immuno assay kit for blood Fibrinogen degradation product
for direct estimation for diagnostic test in D.I.C.
(172) Inactivated rabies vaccine [Human diploid cell]
(173) Inactivated rabies vaccine [Vero-cell]
(174) Intravenous amino acids
(175) Intravenous Fat Emulsion
(176) Iopamidol
(177) Iohexol
(a) Indium(III) inbleomycin
(b) Indium113 Sterile generator and elution accessories
(c) Indium113 in brain scanning kit
(d) Indium113 in liver scanning kit
(178) Iscador, CLIA diagnostic kits
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(179) Levodopa with benserazine

(180) Lenograstim
(181) Meningococcoal A and C combined vaccine with diluant
solvent
(182) Methicillin
(183) Metrizamide Inj with diluant
(184) Monocomponent insulins
(185) Mycophenolate Mofetil
(186) Normal Human plasma
(187) Normal Human immunoglobulin
(188) Nuclear magnetic resonance contrast agent
(189) Normal Human serum Albumin
(190) Penicillamine
(191) Pentamidine
(192) Penicillinase
(193) Poliomyelitis vaccine (inactivated and live)
(194) Potassium Aminobenzoate
(195) Porcine Insulin Zinc Suspension
(196) Prednimustine
(197) Porcine and Bovine insulin
(198) Purified Chick Embryo Cell Rabies Vaccine
(199) Pyridostigmine
(200) Pneumocystis cariniiI F kits
(201) Prostaglandin E1 (PGE1)
(202) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin,
Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin)
(203) Radioisotope TI 201
(204) Rabies immune globulin of equine origin
(205) Sevoflurane
(206) Recuronium Bromide
(207) Septopal beads and chains
(208) Sodium Arsenate
(209) Freeze Dried Form of Human Follicle Stimulating and
Luteinising Hormones
(210) Solution of Nucleotides and Nucliosides
(211) Specific Desensitizing Vaccine
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GST RATE CHART
(212) Sterile Absorbable Haemostat for control of surgical vessel

bleeding
(213) Strontium SR-89 Chloride
(214) Suxamethonium Chloride
(215) Selenium-75
(216) Teicoplanin
(217) Tetrofosmin
(218) Ticarcillin
(219) Tranexamic Acid
(220) Tocainide
(221) Tri-iodothyronine
(222) Triethylene Tetramine
(223) Thrombokinase
(224) Teniposide
(225) Trans-1-diamino cyclohexane Oxalatoplatinum
(226) Ticarcillin Disodium and Potassium Clavulanate combination
(227) Vindesin Sulphate
(228) X-ray diagnostic agents, the following:-
(a) Propylidone
(b) Ethyliodophenylundecylate
(c) Iodipammide methyl glucamine
(d) Lipidollutra fluid
(e) Patentblue
(f) Zalcitabine
(229) Zoledronic Acid
(230) Anti-Haemophilic Factors Concentrate (VIII and IX)
**List 2
(1) Streptomycin (8) Clo- fazamine
(2) Isoniazid (9) Tetracycline
(3) Thiacetazone Hydrochloride
(4) Ethambutol (10) Pilocarpine
(5) Sodium PAS (11) Hydrocortisone
(6) Pyrazinamide (12) Idoxuridine
(7) Dapsone (13) Acetazolamide
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(14) Atro- pine (19) Pyrimethamine

(15) Homatroprn (20) Sulfametho pyrezine
(16) Chloroquine (21) Diethyl Carbamazine
(17) Amodiaquine (22) Arteether or formulation
(18) Quinine of artemisinin.
Chapter 31
Fertilizers
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All goods i.e. animal or
vegetable fertilisers or organic
3101 fertilisers put up in unit 5.00% 2.50% 2.50%
containers and bearing a brand
name
Mineral or chemical fertilisers,
nitrogenous, other than those
3102 5.00% 2.50% 2.50%
which are clearly not to be
used as fertilizer
nitrogenous, other than those
3102 18% 9% 9%
used as fertilizers
Mineral or chemical
fertilisers, phosphatic, other
3103 5.00% 2.50% 2.50%
than those which are clearly
not to be used as fertilizers
3103 phosphatic, which are clearly 18% 9% 9%
not to be used as fertilizers
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potassic, other than those
3104 5.00% 2.50% 2.50%
used as fertilizers
3104 potassic, which are clearly not 18% 9% 9%
to be used as fertilizers
Mineral or chemical
fertilisers containing two or
three of the fertilising
elements nitrogen,
phosphorus and potassium;
other fertilisers; goods of
3105 5.00% 2.50% 2.50%
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”;
Mineral or chemical fertilisers
containing two or three of the
fertilising elements nitrogen,
phosphorus and potassium;
other fertilisers; goods of this
3105 18% 9% 9%
Chapter in tablets or similar
forms or in packages of a gross
weight not exceeding 10 kg,
used as fertilizers
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Chapter 32
Tanning or Dyeing Extracts, Dyes, Pigments, Paints and
Varnishes, Putty and Inks
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Wattle extract, quebracho
32 5.00% 2.50% 2.50%
extract, chestnut extract
Tanning extracts of vegetable
origin; tannins and their salts,
ethers, esters and other
3201 18% 9% 9%
derivatives (other than Wattle
extract, quebracho extract,
chestnut extract)
Enzymatic preparations for
3202 5.00% 2.50% 2.50%
pre-tanning
Synthetic organic tanning
substances; inorganic tanning
substances; tanning
preparations, whether or not
3202 18% 9% 9%
containing natural tanning
substances (other than
Enzymatic preparations for
pre-tanning)
Colouring matter of vegetable
or animal origin (including
3203 dyeing extracts but excluding 18% 9% 9%
animal black), whether or not
chemically defined;
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preparations as specified in
Note 3 to this Chapter based on
colouring matter of vegetable
or animal origin
Synthetic organic colouring

matter, whether or not
chemically defined;
Note 3 to this Chapter based on
3204 synthetic organic colouring 18% 9% 9%
matter; synthetic organic
products of a kind used as
fluorescent brightening agents
or as luminophores, whether or
not chemically defined
Colour lakes; preparations as
3205 specified in Note 3 to this 18% 9% 9%
Chapter based on colour lakes
Other colouring matter;
Note 3 to this Chapter, other
than those of heading 32.03,
3206 18% 9% 9%
32.04 or 32.05; inorganic
products of a kind used as
luminophores, whether or not
chemically defined
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Prepared pigments, prepared
opacifiers, prepared colours,
vitrifiable enamels, glazes,
engobes (slips), liquid lustres,
and other similar preparations
3207 18% 9% 9%
of a kind used in ceramic,
enamelling or glass industry;
glass frit or other glass, in the
form of powder, granules or
flakes” shall be substituted
Paints and varnishes (including
enamels and lacquers) based
on synthetic polymers or
chemically modified natural
3208 28% 14% 14%
polymers, dispersed or
dissolved in a non-aqueous
medium; solutions as defined
in Note 4 to this Chapter
Paints and varnishes (including
enamels and lacquers) based
on synthetic polymers or
3209 chemically modified natural 28% 14% 14%
polymers, dispersed or
dissolved in an aqueous
medium
Other paints and varnishes
(including enamels, lacquers
3210 28% 14% 14%
and distempers); prepared
water pigments of a kind used
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for finishing leather
3211 00
Prepared driers 18% 9% 9%
00
Pigments (including metallic
powders and flakes) dispersed
in non-aqueous media, in liquid
or paste form, of a kind used in
3212 the manufacture of paints 18% 9% 9%
(including enamels); stamping
foils; dyes and other colouring
matter put up in forms or
packings for retail sale
Artists’, students’ or signboard
painters’ colours, modifying
tints, amusement colours and
3213 18% 9% 9%
the like, in tablets, tubes, jars,
bottles, pans or in similar
forms or packings
Glaziers’ putty, grafting putty,
resin cements, caulking
compounds and other mastics;
painters’ fillings; non-
3214 28% 14% 14%
refractory surfacing
preparations for facades,
indoor walls, floors, ceilings or
the like
3215 All Goods, including printing 12% 6% 6%
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ink, writing or drawing ink and
other inks, whether or not
concentrated or solid, fountain
pen ink, ball pen ink
Chapter 33
Oils and Resinoids, Perfumery, Cosmetic or Toilet Preparation
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Essential oils (terpeneless or
not), including concretes and
absolutes; resinoids; extracted
oleoresins; concentrates of
essential oils in fats, in fixed
oils, in waxes or the like,
obtained by enfleurage or
maceration; terpenic by-
3301 18% 9% 9%
products of the deterpenation
of essential oils; aqueous
distillates and aqueous
solutions of essential oils; such
as essential oils of citrus fruit,
essential oils other than those
of citrus fruit such as
Eucalyptus oil, etc., Flavouring
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essences all types (including
those for liquors), Attars of all
kinds in fixed oil bases
Mixtures of odoriferous
substances and mixtures
(including alcoholic solutions)
with a basis of one or more of
these substances, of a kind
used as raw materials in
industry; other preparations
based on odoriferous
substances, of a kind used for
3302 the manufacture of beverages; 18% 9% 9%
such as Synthetic perfumery
compounds [other than Menthol
and menthol crystals,
Peppermint (Mentha Oil),
Fractionated / de-terpenated
mentha oil (DTMO), De-
mentholised oil (DMO),
Spearmint oil, Mentha piperita
oil]
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3303 Perfumes and toilet waters 18% 9% 9%
Beauty or make-up
preparations and preparations
for the care of the skin (other
than medicaments), including
3304 sunscreen or sun tan 18% 9% 9%
preparations; manicure or
pedicure preparations [other
than kajal, Kumkum, Bindi,
Sindur, Alta]
3305 Preparations for use on the hair
18% 9% 9%
[except Mehendi pate in Cones]
3306 10
Tooth powder 12% 6% 6%
10
Preparations for oral or dental
hygiene, including denture
fixative pastes and powders;
3306 yarn used to clean between the 18% 9% 9%
teeth (dental floss), in
individual retail packages
[other than tooth powder]
Pre-shave, shaving or after-
shave preparations, personal
deodorants, bath preparations,
3307 depilatories and other 18% 9% 9%
perfumery, cosmetic or toilet
preparations, not elsewhere
specified or included; prepared
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room deodorisers, whether or
not perfumed or having
disinfectant properties [other
than odoriferous preparations
which operate by burning,
agarbattis, lobhan, dhoop
batti, dhoop, sambhrani]
3307 41 Agarbatti, lobhan, dhoop batti,
5.00% 2.50% 2.50%
00 dhoop, sambhrani
Odoriferous preparations which
3307 41 operate by burning [other than
12% 6% 6%
00 agarbattis, lobhan, dhoop
batti, dhoop, sambhrani]
Chapter 34
Soaps, Waxes, Scouring Products, Candles, Modeling Pastes,
Dental Waxes
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Soap; organic surface-active
products and preparations for
3401
use as soap, in the form of 18% 9% 9%
bars, cakes, moulded pieces or
shapes, whether or not
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containing soap; organic
surface active products and
preparations for washing the
skin, in the form of liquid or
cream and put up for retail
sale, whether or not containing
soap; paper, wadding, felt and
nonwovens, impregnated,
coated or covered with soap or
detergent”
Organic surface-active agents
(other than soap); surface-
active preparations, washing
preparations (including
auxiliary washing preparations)
3402 and cleaning preparations, 18% 9% 9%
whether or not containing
soap, other than those of
heading 3401 [other than
Sulphonated castor oil, fish oil
or sperm oil]
Sulphonated castor oil, fish oil
3402 5.00% 2.50% 2.50%
or sperm oil
Lubricating preparations
(including cutting-oil
preparations, bolt or nut
3403 18% 9% 9%
release preparations, anti-rust
or anti-corrosion preparations
and mould release
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preparations, based on
lubricants) and preparations of
a kind used for the oil or
grease treatment of textile
materials, leather, furskins or
other materials, but excluding
preparations containing, as
basic constituents, 70% or more
by weight of petroleum oils or
of oils obtained from
bituminous minerals”;
Artificial waxes and prepared
3404 18% 9% 9%
waxes
Polishes and creams, for
footwear, furniture, floors,
coachwork, glass or metal,
scouring pastes and powders
and similar preparations
(whether or not in the form of
3405 18% 9% 9%
paper, wadding, felt,
nonwovens, cellular plastics or
cellular rubber, impregnated,
coated or covered with such
preparations), excluding waxes
of heading 3404”;
3406 Candles, tapers and the like 12% 6% 6%
[Modelling pastes, including
3407 those put up for children's 18% 9% 9%
amusement; Preparations
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known as “dental wax” or as
“dental impression
compounds”, put up in sets, in
packings for retail sale or in
plates, horseshoe shapes,
sticks or similar forms; other
preparations for use in
dentistry, with a basis of
plaster (of calcined gypsum or
calcium sulphate)
Modelling pastes, including
3407 those put up for children's 28% 14% 14%
amusement
Chapter 35
Albuminoidal Sub, Starches, Clues, Enzymes
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Casein, caseinates and other
3501 18% 9% 9%
casein derivatives; casein glues
Albumins (including
3502 concentrates of two or more 18% 9% 9%
whey proteins, containing by
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weight more than 80% whey
proteins, calculated on the dry
matter), albuminates and other
albumin derivatives
Gelatin (including gelatin in
sheets, whether or not surface-
3503 worked or coloured) and gelatin 18% 9% 9%
derivatives; isinglass; other
glues of animal origin, excluding
casein glues of heading 3501
Peptones and their derivatives;
other protein substances and
their derivatives, not elsewhere
3504 specified or included; hide 18% 9% 9%
powder, whether or not
chromed; including Isolated
soya protein
Dextrins and other modified
starches (for example,
pregelatinised or esterified
3505 18% 9% 9%
starches); glues based on
starches, or on dextrins or other
modified starches
Prepared glues and other
prepared adhesives, not
3506 elsewhere specified or included; 18% 9% 9%
products suitable for use as
glues or adhesives, put up for
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retail sale as glues or adhesives,
not exceeding a net weight of 1
kg
3507 Enzymes, prepared enzymes 18% 9% 9%
Chapter 36
Explosives, Matches, Pyrotechnic Products
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3601 Propellant powders 18% 9% 9%
Prepared explosives, other
3602 than propellant powders; such 18% 9% 9%
as Industrial explosives”;
Safety fuses; detonating fuses;
3603 percussion or detonating caps; 18% 9% 9%
igniters; electric detonators
Fireworks, signalling flares,
3604 rain rockets, fog signals and 18% 9% 9%
other pyrotechnic articles”
Matches (other than handmade
3605 18% 9% 9%
safety matches [3605 00 10])
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Handmade safety matches
Explanation.– For the purposes
of this entry, handmade
matches mean matches, in or
in relation to the manufacture
of which, none of the
following processes is
ordinarily carried on with the
3605 00
aid of power, namely: - 5.00% 2.50% 2.50%
10
(i) frame filling;
(ii) dipping of splints in the
composition for match heads;
(iii) filling of boxes with
matches;
(iv) pasting of labels on match
boxes, veneers or cardboards;
(v) packaging
Ferro-cerium and other
pyrophoric alloys in all forms;
articles of combustible
materials as specified in Note
3606 2 to this Chapter; such as 18% 9% 9%
liquid or liquefied-gas fuels in
containers of a kind used for
filling or refilling cigarette or
similar lighters”
Chapter 37
Photographic or Cinematographic Goods
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Photographic plates and film for
3701 12% 6% 6%
x-ray for medical use
Photographic plates and film in
the flat, sensitised, unexposed,
of any material other than
paper, paperboard or textiles;
instant print film in the flat,
3701 18% 9% 9%
sensitised, unexposed, whether
or not in packs; such as Instant
print film, Cinematographic film
(other than for x-ray for Medical
use)
Photographic film in rolls,
sensitised, unexposed, of any
material other than paper,
3702 18% 9% 9%
paperboard or textiles; instant
print film in rolls, sensitised,
unexposed
Photographic paper, paperboard
3703 and textiles, sensitised, 18% 9% 9%
unexposed
Photographic plates, film, paper,
3704 paperboard and textiles, exposed 18% 9% 9%
but not developed
Photographic plates and films,
3705 exposed and developed, other 12% 6% 6%
than cinematographic film
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exposed and developed, whether
3706 or not incorporating sound track 12% 6% 6%
or consisting only of sound track,
other than feature films.
exposed and developed, whether
3706 or not incorporating sound track 18% 9% 9%
or consisting only of sound track,
for feature films
Chemical preparations for
photographic uses (other than
varnishes, glues, adhesives and
similar preparations); unmixed
3707 18% 9% 9%
products for photographic uses,
put up in measured portions or
put up for retail sale in a form
ready for use
Chapter 38
Miscellaneous Chemical Products
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Artificial graphite; colloidal or
semi-colloidal graphite;
preparations based on graphite or
3801 18% 9% 9%
other carbon in the form of
pastes, blocks, plates or other
semi-manufactures
Activated carbon; activated
natural mineral products; animal
3802 18% 9% 9%
black, including spent animal
black
3803 00
Tall oil, whether or not refined 18% 9% 9%
00
Residual lyes from the
manufacture of wood pulp,
3804 whether or not concentrated, 18% 9% 9%
desugared or chemically treated,
including lignin sulphonates
Gum, wood or sulphate
turpentine and other terpenic
oils produced by the distillation
or other treatment of coniferous
3805 woods; crude dipentene; sulphite 18% 9% 9%
turpentine and other crude para-
cymene; pine oil containing
alpha-terpineol as the main
constituent
Rosin and resin acids, and
3806 18% 9% 9%
derivatives thereof; rosin spirit
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and rosin oils; run gums
Wood tar; wood tar oils; wood

creosote; wood naphtha;
vegetable pitch; brewers' pitch
3807 18% 9% 9%
and similar preparations based on
rosin, resin acids or on vegetable
pitch
Insecticides, rodenticides,
fungicides, herbicides, anti-
sprouting products and plant-
3808 growth regulators, disinfectants 18% 9% 9%
and similar products [other than
bio-pesticides mentioned against
S. No. 78A of schedule -II]
The following Bio-pesticides,
namely -
1 Bacillus thuringiensis var.
israelensis
2 Bacillus thuringiensis var.
kurstaki
3808 3 Bacillus thuringiensis var. 12% 6% 6%
galleriae
4 Bacillus sphaericus
5 Trichoderma viride
6 Trichoderma harzianum
7 Pseudomonas fluoresens
8 Beauveriabassiana
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9 NPV of Helicoverpaarmigera
10 NPV of Spodopteralitura
11 Neem based pesticides
12 Cymbopogan
Finishing agents, dye carriers to

accelerate the dyeing or fixing of
dyestuffs and other products and
preparations (for example,
3809 18% 9% 9%
dressings and mordants), of a
kind used in the textile, paper,
leather or like industries, not
Pickling preparations for metal
surfaces; fluxes and other
auxiliary preparations for
soldering, brazing or welding;
soldering, brazing or welding
3810 18% 9% 9%
powders and pastes consisting of
metal and other materials;
preparations of a kind used as
cores or coatings for welding
electrodes or rods
Anti-knock preparations,
oxidation inhibitors, gum
inhibitors, viscosity improvers,
3811 18% 9% 9%
anti-corrosive preparations and
other prepared additives, for
mineral oils (including gasoline)
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or for other liquids used for the
same purposes as mineral oils”
Prepared rubber accelerators;

compound plasticisers for rubber
or plastics, not elsewhere
specified or included; anti-
3812 18% 9% 9%
oxidising preparations and other
compound stabilisers for rubber
or plastics.; such as Vulcanizing
agents for rubber
Preparations and charges for fire-
3813 extinguishers; charged fire- 18% 9% 9%
extinguishing grenades
Organic composite solvents and
thinners, not elsewhere specified
3814 18% 9% 9%
or included; prepared paint or
varnish removers
Reaction initiators, reaction
accelerators and catalytic
3815 18% 9% 9%
preparations, not elsewhere
Refractory cements, mortars,
concretes and similar
3816 18% 9% 9%
compositions, other than
products of heading 3801
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Mixed alkylbenzenes and mixed
3817 alkylnaphthalenes, other than 18% 9% 9%
those of heading 2707 or 2902
3818 Silicon wafers 12% 6% 6%
Chemical elements doped for use
in electronics, in the form of
discs, wafers or similar forms;
3818 18% 9% 9%
chemical compounds doped for
use in electronics [other than
silicon wafers]
Hydraulic brake fluids and other
prepared liquids for hydraulic
transmission, not containing or
3819 containing less than 70% by 18% 9% 9%
weight of petroleum oils or oils
minerals
Anti-freezing preparations and
3820 18% 9% 9%
prepared de-icing fluids
Prepared culture media for the
development or maintenance of
3821 micro-organisms (including 18% 9% 9%
viruses and the like) or of plant,
human or animal cells
3822 All diagnostic kits and reagents 12% 6% 6%
Industrial monocarboxylic fatty
3823 acids, acid oils from refining; 18% 9% 9%
industrial fatty alcohols
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Prepared binders for foundry
moulds or cores; chemical
products and preparations of the
chemical or allied industries
3824 18% 9% 9%
(including those consisting of
mixtures of natural products),
not elsewhere specified or
included
Residual products of the chemical
or allied industries, not
elsewhere specified or included;
3825 18% 9% 9%
[except municipal waste; sewage
sludge; other wastes specified in
Note 6 to this Chapter.]
3826 Bio-diesel 12% 6% 6%
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Chapter 39
Plastics and Articles Thereof
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All goods i.e. polymers;
Polyacetals, other polyethers,
epoxide resins, polycarbonates,
alkyd resins, polyallyl esters,
other polyesters; polyamides;
Amino-resins, phenolic resins and
polyurethanes; silicones;
Petroleum resins, coumarone-
indene resins, polyterpenes,
polysulphides, polysulphones and
3901 to other products specified in Note
18% 9% 9%
3913 3 to this Chapter, not elsewhere
specified or included; Cellulose
and its chemical derivatives, not
elsewhere specified or included;
Natural polymers (for example,
alginic acid) and modified
natural polymers for example,
hardened proteins, chemical
derivatives of natural rubber),
included; in primary forms
Ion exchangers based on
3914 polymers of headings 3901 to 18% 9% 9%
3913, in primary forms
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Waste, parings or scrap, of
3915 5% 2.5% 2.5%
plastics
Monofilament of which any cross-
sectional dimension exceeds 1
mm, rods, sticks and profile
3916 18% 9% 9%
shapes, whether or not surface-
worked but not otherwise
worked, of plastics
Tubes, pipes and hoses, and
3917 18% 9% 9%
fittings therefor, of plastics
Floor coverings of plastics,
whether or not self-adhesive, in
3918 18% 9% 9%
rolls or in form of tiles; wall or
ceiling coverings of plastics”;
Self-adhesive plates, sheets,
film, foil, tape, strip and other
3919 18% 9% 9%
flat shapes, of plastics, whether
or not in rolls
Chapter 40
Rubbers and Articles thereof
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Natural rubber, balata, gutta-
percha, guayule, chicle and
4001 similar natural gums, in 5.00% 2.50% 2.50%
primary forms or in plates,
sheets or strip
Synthetic rubber and factice
derived from oils, in primary
forms or in plates, sheets or
strip; mixtures of any product
of heading 4001 with any
product of this heading, in
primary forms or in plates,
4002 18% 9% 9%
sheets or strip; such as Latex,
styrene butadiene rubber,
butadiene rubber (BR),
Isobutene-isoprene (butyl)
rubber (IIR), Ethylene-
propylene-Non-conjugated
diene rubber (EPDM)
Reclaimed rubber in primary
4003 forms or in plates, sheets or 18% 9% 9%
strip
powders and granules obtained
from waste, parings and scrap
4004 18% 9% 9%
of rubber (other than hard
rubber)
4004 00 Waste, parings or scrap of
5% 2.5% 2.5%
00 rubber (other than hard
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rubber)
Compounded rubber,
4005 unvulcanised, in primary forms 18% 9% 9%
or in plates, sheets or strip
Other forms (for example,
rods, tubes and profile shapes)
4006 and articles for example, discs 18% 9% 9%
and rings), of unvulcanised
rubber
4007 Latex Rubber Thread 12% 6% 6%
Vulcanised rubber thread and
4007 cord, other than latex rubber 18% 9% 9%
thread
Plates, sheets, strip, rods and
4008 profile shapes, of vulcanised 18% 9% 9%
rubber other than hard rubber
Tubes, pipes and hoses, of
vulcanised rubber other than
4009 hard rubber, with or without 18% 9% 9%
their fittings (for example,
joints, elbows, flanges)
Conveyor or transmission belts
4010 18% 9% 9%
or belting, of vulcanised rubber
Rear Tractor tyres and rear
4011 18% 9% 9%
tractor tyre tubes
4011 70
Tyre for tractors 18% 9% 9%
00
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4013 90
Tube for tractor tyres 18% 9% 9%
49
New pneumatic tyres, of
rubber [other than of a kind
used on/in bicycles, cycle-
4011 rickshaws and three wheeled 28% 14% 14%
powered cycle rickshaws; rear
tractor tyres; and of a kind
used on aircraft]
New pneumatic tyres, of
4011 30
rubber of a kind used on 5.00% 2.50% 2.50%
00
aircraft
Pneumatic tyres or inner tubes,
of rubber, of a kind used on /
4011,
in bicycles, cycle -rickshaws 5.00% 2.50% 2.50%
4013
and three wheeled powered
cycle rickshaws
Retreaded or used tyres and
4012 28% 14% 14%
flaps
Inner tubes of rubber [other
than of a kind used on/in
bicycles, cycle-rickshaws and
4013 18% 9% 9%
three wheeled powered cycle
rickshaws; and Rear Tractor
tyre tubes]
4014 Nipples of feeding bottles 12% 6% 6%
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Hygienic or pharmaceutical
articles (including teats), of
vulcanised rubber other than
hard rubber, with or without
fittings of hard rubber; such as
Hot water bottles, Ice bags
4014 [other than Sheath 18% 9% 9%
contraceptives, Rubber
contraceptives, male
(condoms), Rubber
contraceptives, female
diaphragms), such as cervical
caps]
Surgical rubber gloves or
4015 medical examination rubber 12% 6% 6%
gloves
Articles of apparel and clothing
accessories (including gloves,
mittens and mitts), for all
4015 18% 9% 9%
purposes, of vulcanised rubber
other than hard rubber other
than Surgical gloves
4016 Erasers 5.00% 2.50% 2.50%
4016 Rubber bands 12% 6% 6%
Other articles of vulcanised
rubber other than hard rubber
4016 18% 9% 9%
[other than erasers, rubber
bands]
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Hard rubber (for example
ebonite) in all forms, other
4017 18% 9% 9%
than waste and scrap; articles
of hard rubber
4017 Waste or scrap of hard rubber 5% 2.5% 2.5%
Chapter 41
Raw Hides & Skins & Leather
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item
Raw hides and skins of bovine
(including buffalo) or equine
animals (fresh, or salted,
dried, limed, pickled or
4101 5.00% 2.50% 2.50%
otherwise preserved, but not
tanned, parchment-dressed or
further prepared), whether or
not dehaired or split
Raw skins of sheep or lambs
(fresh, or salted, dried, limed,
4102 pickled or otherwise 5.00% 2.50% 2.50%
preserved, but not tanned,
parchment-dressed or further
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prepared), whether or not with
wool on or split
Other raw hides and skins

(fresh, or salted, dried, limed,
pickled or otherwise
4103 preserved, but not tanned, 5.00% 2.50% 2.50%
parchment-dressed or further
prepared), whether or not
dehaired or split
Tanned or crust hides and skins
of bovine (including buffalo) or
4104 equine animals, without hair 5.00% 2.50% 2.50%
on, whether or not split, but
not further prepared
Tanned or crust skins of sheep
or lambs, without wool on,
4105 5.00% 2.50% 2.50%
whether or not split, but not
further prepared
Tanned or crust hides and skins
of other animals, without wool
4106 5.00% 2.50% 2.50%
or hair on, whether or not
split, but not further prepared
Leather further prepared after
tanning or crusting, including
4107 parchment-dressed leather, of 5.00% 2.50% 2.50%
bovine (including buffalo) or
equine animals, without hair
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on, whether or not split, other
than leather of heading 4114

parchment-dressed leather, of
4112 5% 2.5% 2.5%
sheep or lamb, without wool
on, whether or not split, other
than leather of heading 4114
parchment-dressed leather, of
4113 other animals, without wool or 5% 2.5% 2.5%
hair on, whether or not split,
other than leather of heading
4114
Chamois (including
combination chamois) leather;
4114 patent leather and patent 5% 2.5% 2.5%
laminated leather; metallised
leather
Composition leather with a
basis of leather or leather
fibre, in slabs, sheets or strip,
4115 5% 2.5% 2.5%
whether or not in rolls; parings
and other waste of leather or
of composition leather, not
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suitable for the manufacture
of leather articles; leather
dust, powder and flour
4202 22 Hand bags and shopping bags,

12% 6% 6%
20 of cotton
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Chapter 42
Articles of Leather, Saddlery and Harness, Travel Goods,
Handbags, Articles of Gut
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item
Saddlery and harness for any
animal (including traces, leads,
4201 knee pads, muzzles, saddle 18% 9% 9%
cloths, saddle bags, dog coats
and the like), of any material
Trunks, suit-cases, vanity-cases,
executive-cases, brief-cases,
school satchels, spectacle cases,
binocular cases, camera cases,
musical instrument cases, gun
cases, holsters and similar
containers; travelling-bags,
insulated food or beverages
bags, toilet bags, rucksacks,
4202 handbags, shopping bags, 18% 9% 9%
wallets, purses, map-cases,
cigarette-cases, tobacco-
pouches, tool bags, sports bags,
bottle-cases, jewellery boxes,
powder-boxes, cutlery cases and
similar containers, of leather, of
sheeting of plastics, of textile
materials, of vulcanised fibre or
of paperboard, or wholly or
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item
mainly covered with such
materials or with paper [other
than handbags and shopping
bags, of cotton or jute]
4202 22 Hand bags and shopping bags, of
12% 6% 6%
30 jute
Articles of apparel, clothing
4303 accessories and other articles of 18% 9% 9%
furskin
Articles of apparel and clothing
accessories, of leather or of
4203 composition leather [other than 18% 9% 9%
gloves specially designed for use
in sports]
Gloves specially designed for use
4203 12% 6% 6%
in sports
Other articles of leather or of
4205 18% 9% 9%
composition leather
Articles of gut (other than silk-
4206 worm gut), of goldbeater's skin, 18% 9% 9%
of bladders or of tendons
Chapter 43
Furskins and Artificial Fur Manufactures
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Raw furskins (including heads,
tails, paws and other pieces or
cuttings, suitable for furriers'
4301 18% 9% 9%
use), other than raw hides and
skins of heading 4101, 4102 or
4103.
Tanned or dressed furskins
(including heads, tails, paws
and other pieces or cuttings),
4302 unassembled, or assembled 18% 9% 9%
(without the addition of other
materials) other than those of
heading 4303
Artificial fur and articles
4304 18% 9% 9%
thereof
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Chapter 44
Wood and Articles of wood, Wood Charcoal
Heading /
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heading /
Tariff item
The following goods, namely:
—
a. Cement Bonded Particle
Board;
b. Jute Particle Board;
c. Rice Husk Board;
44 or any d. Glass-fibre Reinforced
12% 6% 6%
Chapter Gypsum Board (GRG)
e. Sisal-fibre Boards;
f. Bagasse Board; and
g. Cotton Stalk Particle Board
h. Particle/fibre board
manufactured from
agricultural crop residues
Resin bonded bamboo mat
44 or any
board, with or without veneer 18% 9% 9%
Chapter
in between
44 or any
Bamboo flooring tiles 18% 9% 9%
Chapter
Wood in chips or particles;
sawdust and wood waste and
scrap, whether or not
4401 5.00% 2.50% 2.50%
agglomerated in logs,
briquettes, pellets or similar
forms
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4403 Wood in the rough 18% 9% 9%
Hoopwood; split poles; piles,
pickets and stakes of wood,
pointed but not sawn
lengthwise; wooden sticks,
roughly trimmed but not
4404 12% 6% 6%
turned, bent or otherwise
worked, suitable for the
manufacture of walking-
sticks, umbrellas, tool
handles or the like
4405 Wood wool; wood flour 12% 6% 6%
Railway or tramway sleepers
4406 12% 6% 6%
(cross-ties) of wood
4407 Wood sawn or chipped 18% 9% 9%
Sheets for veneering
(including those obtained by
slicing laminated wood), for
plywood or for similar
laminated wood and other
4408 wood, sawn lengthwise, sliced 12% 6% 6%
or peeled, whether or not
planed, sanded, spliced or
end-jointed, of a thickness
not exceeding 6 mm [for
match splints]
Sheets for veneering
4408 (including those obtained by 18% 9% 9%
slicing laminated wood), for
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plywood or for similar
laminated wood and other
wood, sawn lengthwise, sliced
or peeled, whether or not
planed, sanded, spliced or
end-jointed, of a thickness
not exceeding 6 mm [other
than for match splints]
Wood (including strips and
friezes for parquet flooring,
not assembled) continuously
shaped (tongued, grooved,
rebated, chamfered, v-
4409 18% 9% 9%
jointed, beaded, moulded,
rounded or the like) along any
of its edges or faces, whether
or not planed, sanded or end-
jointed
Particle board, Oriented
Strand Board and similar
board (for example, wafer
board) of wood or other
4410 ligneous materials, whether 18% 9% 9%
or not agglomerated with
resins or other organic
binding substances, other
than specified boards
Fibre board of wood or other
4411 ligneous materials, whether 18% 9% 9%
or not bonded with resins or
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other organic substances,
other than specified boards
Plywood, veneered panels

4412 18% 9% 9%
and similar laminated wood
Densified wood, in blocks,
4413 plates, strips, or profile 18% 9% 9%
shapes
Wooden frames for paintings,
4414 photographs, mirrors or 18% 9% 9%
similar objects
Packing cases, boxes, crates,
drums and similar packings,
of wood; cable-drums of
4415 12% 6% 6%
wood; pallets, box pallets and
other load boards, of wood;
pallet collars of wood
Casks, barrels, vats, tubs and
other coopers' products and
4416 12% 6% 6%
parts thereof, of wood,
including staves
Tools, tool bodies, tool
handles, broom or brush
4417 bodies and handles, of wood; 12% 6% 6%
boot or shoe lasts and trees,
of wood
Builders’ joinery and
4418 carpentry of wood, including 18% 9% 9%
cellular wood panels,
IndigoLearn
116
Heading /
Sub-
heading /
Tariff item
assembled flooring panels,
shingles and shakes [other
than bamboo wood building
joinery]
4418 Bamboo wood building joinery 12% 6% 6%
Tableware and Kitchenware
4419 12% 6% 6%
of wood
Tableware and Kitchenware
4419 12% 6% 6%
of wood
Wood marquetry and inlaid
wood; caskets and cases for
jewellery or cutlery, and
similar articles, of wood;
4420 12% 6% 6%
statuettes and other
ornaments, of wood; wooden
articles of furniture not
falling in Chapter 94
Other articles of wood; such
as clothes hangers, Spools,
cops, bobbins, sewing thread
reels and the like of turned
wood for various textile
machinery, Match splints,
4421 12% 6% 6%
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
IndigoLearn 117
Heading /
Sub-
heading /
Tariff item
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]
Wood paving blocks, articles
of densified wood not
elsewhere included or
4421 18% 9% 9%
specified, Parts of domestic
decorative articles used as
tableware and kitchenware
Idols of wood, stone
[including marble] and metals
44, 68, 83 12% 6% 6%
[other than those made of
precious metals]
Chapter 45
Cork and Articles of Cork
Heading /
Sub-
heading /
Tariff item
Natural cork, raw or simply
4501 12% 6% 6%
prepared
4501 Waste cork; crushed, 18% 9% 9%
IndigoLearn
118
Heading /
Sub-
heading /
Tariff item
granulated or ground cork
Natural cork, debacked or
roughly squared, or in
4502 18% 9% 9%
blocks, plates, sheets or strip
(including sharp-edged blanks
for corks or stoppers)
Articles of natural cork such as
4503 Corks and Stoppers, 18% 9% 9%
Shuttlecock cork bottom
Agglomerated cork (with or
without a binding substance)
4504 18% 9% 9%
and articles of agglomerated
cork
Chapter 46
Manufactures of Straw, Esparto or other plaiting materials,
Basketware and Wickerwork
Heading / Sub-
Tariff item
Manufactures of straw, of
esparto or of other plaiting
4601, 4602 5% 2.5% 2.5%
materials; basketware and
wickerwork
Chapter 47
IndigoLearn 119
Plup of Wood, Waste and Scrap of Paper
Heading /
/ Tariff item
4701 Mechanical wood pulp 12% 6% 6%
Chemical wood pulp,
4702 12% 6% 6%
dissolving grades
Chemical wood pulp, soda or
4703 sulphate, other than 12% 6% 6%
dissolving grades
Chemical wood pulp,
4704 sulphite, other than 12% 6% 6%
dissolving grades
Wood pulp obtained by a
combination of mechanical
4705 12% 6% 6%
and chemical pulping
processes
Pulps of fibres derived from
recovered (waste and scrap)
4706 paper or paperboard or of 12% 6% 6%
other fibrous cellulosic
material
Recovered waste or scrap of
4707 5.00% 2.50% 2.50%
paper or paperboard
Chapter 48
Paper and Paperboard, Articles of Paper Pulp
IndigoLearn
120
Heading /
Sub-
heading /
Tariff item
Paper splints for matches,
48 whether or not waxed, 12% 6% 6%
Asphaltic roofing sheets
4801 Newsprint, in rolls or sheets 5.00% 2.50% 2.50%
Uncoated paper and
paperboard, of a kind used
for writing, printing or other
graphic purposes, and non
perforated punch-cards and
4802 punch tape paper, in rolls or 12% 6% 6%
rectangular (including
square) sheets, of any size,
other than paper of heading
4801 or 4803; hand-made
paper and paperboard
Toilet or facial tissue stock,
towel or napkin stock and
similar paper of a kind used
for household or sanitary
purposes, cellulose wadding
4803 and webs of cellulose fibres, 18% 9% 9%
whether or not creped,
crinkled, embossed,
perforated, surface-coloured,
surface-decorated or printed,
in rolls or sheets
Uncoated kraft paper and
4804 paperboard, in rolls or 12% 6% 6%
sheets, other than that of
IndigoLearn 121
Heading /
Sub-
heading /
Tariff item
Other uncoated paper and

paperboard, in rolls or
4805 sheets, not further worked or 12% 6% 6%
processed than as specified
in Note 3 to this Chapter
4806 20 00 Greaseproof papers 12% 6% 6%
4806 40 10 Glassine papers 12% 6% 6%
Vegetable parchment,
tracing papers and other
4806
glazed transparent or
Except
translucent papers, in rolls or 18% 9% 9%
4806 20 00,
sheets (other than
4806 40 10]
greaseproof paper, glassine
paper)
Composite paper and
paperboard (made by sticking
flat layers of paper or
paperboard together with an
4807 12% 6% 6%
adhesive), not surface-coated
or impregnated, whether or
not internally reinforced, in
rolls or sheets
Paper and paperboard,
corrugated (with or without
4808 glued flat surface sheets), 12% 6% 6%
creped, crinkled, embossed
or perforated, in rolls or
IndigoLearn
122
Heading /
Sub-
heading /
Tariff item
sheets, other than paper of
the kind described in heading
4803
Carbon paper, self-copy
paper and other copying or
transfer papers (including
4809 coated or impregnated paper 18% 9% 9%
for duplicator stencils or
offset plates), whether or not
printed, in rolls or sheets
Paper and paperboard,
coated on one or both sides
with kaolin (China clay) or
other inorganic substances,
with or without a binder, and
4810 with no other coating, 12% 6% 6%
whether or not surface-
coloured, surface-decorated
or printed, in rolls or
rectangular (including
square) sheets of any size
4811 Aseptic packaging paper 12% 6% 6%
Paper, paperboard, cellulose
wadding and webs of
cellulose fibres, coated,
impregnated, covered,
4811 18% 9% 9%
surface-coloured, surface-
decorated or printed, in rolls
or rectangular (including
square) sheets, of any size,
IndigoLearn 123
Heading /
Sub-
heading /
Tariff item
other than goods of the kind
described in heading 4803,
4809 or 4810 [Other than
aseptic packaging paper]
Filter blocks, slabs and

4812 18% 9% 9%
plates, of paper pulp
Cigarette paper, whether or
4813 not cut to size or in the form 18% 9% 9%
of booklets or tubes
Wall paper and similar wall
4814 coverings; window 18% 9% 9%
transparencies of paper
Carbon paper, self-copy
paper and other copying or
transfer papers (other than
4816 those of heading 4809), 18% 9% 9%
duplicator stencils and offset
plates, of paper, whether or
not put up in boxes
Boxes, pouches, wallets and
writing compendiums, of
4817 30 paper or paperboard, 12% 6% 6%
containing an assortment of
paper stationery
IndigoLearn
124
Heading /
Sub-
heading /
Tariff item
Envelopes, letter cards, plain
postcards and
correspondence cards, of
paper or paperboard; [other
4817
than boxes, pouches, wallets
Except 18% 9% 9%
and writing compendiums, of
4817 30]
paper or paperboard,
containing an assortment of
paper stationery including
writing blocks]
Toilet paper and similar
paper, cellulose wadding or
webs of cellulose fibres, of a
kind used for household or
sanitary purposes, in rolls of
a width not exceeding 36 cm,
or cut to size or shape;
handkerchiefs, cleansing
tissues, towels, table cloths,
4818 18% 9% 9%
serviettes, napkins for
babies, tampons, bed sheets
and similar household,
sanitary or hospital articles,
articles of apparel and
clothing accessories, or paper
pulp, paper, cellulose
wadding or webs of cellulose
fibres
Cartons, boxes and cases of
4819 12% 6% 6%
corrugated paper or paper
IndigoLearn 125
Heading /
Sub-
heading /
Tariff item
board
Cartons, boxes and cases of

4819 20 non-corrugated paper or 18% 9% 9%
paper board
Exercise book, graph book, &
4820 laboratory note book and 12% 6% 6%
notebooks
Registers, account books,
order books, receipt books,
letter pads, memorandum
pads, diaries and similar
articles, blotting-pads,
binders (loose-leaf or other),
folders, file covers, manifold
4820 18% 9% 9%
business forms, interleaved
carbon sets and other articles
of stationary, of paper or
paperboard; and book covers,
of paper or paperboard
[other than note books and
exercise books]
Paper or paperboard labels of
4821 all kinds, whether or not 18% 9% 9%
printed
Bobbins, spools, cops and
similar supports of paper
4822 pulp, paper or paperboard 18% 9% 9%
(whether or not perforated or
hardened)
IndigoLearn
126
Heading /
Sub-
heading /
Tariff item
4823 Kites, Paper mache articles 5.00% 2.50% 2.50%
4823 Paper pulp moulded trays 12% 6% 6%
Other paper, paperboard,
cellulose wadding and webs
of cellulose fibres, cut to size
or shape; other articles of
paper pulp, paper,
4823 18% 9% 9%
paperboard, cellulose
wadding or webs of cellulose
fibres [other than paper pulp
moulded trays, Braille paper,
kites, Paper mache articles]
Chapter 49
Printed Books, Newspaper, Pictures, Manuscripts, Typescripts
and Plans
Heading /
Sub-
heading /
Tariff item
Brochures, leaflets and
similar printed matter,
4901 5.00% 2.50% 2.50%
whether or not in single
sheets
Music, printed or in
4904 00 00 manuscript, whether or not 12% 6% 6%
bound or illustrated
4906 00 00 Plans and drawings for 12% 6% 6%
IndigoLearn 127
Heading /
Sub-
heading /
Tariff item
architectural, engineering,
industrial, commercial,
topographical or similar
purposes, being originals
drawn by hand; hand-written
texts; photographic
reproductions on sensitised
paper and carbon copies of
the foregoing
Unused postage, revenue or
similar stamps of current or
new issue in the country in
which they have, or will
have, a recognised face
4907 value; stamp-impressed 12% 6% 6%
paper; banknotes; cheque
forms; stock, share or bond
certificates and similar
documents of title other than
duty credit scrip
4908 Transfers (decalcomanias) 12% 6% 6%
Printed or illustrated
postcards; printed cards
bearing personal greetings,
4909 messages or announcements, 12% 6% 6%
whether or not illustrated,
with or without envelopes or
trimmings
Calendars of any kind,
4910 12% 6% 6%
printed, including calendar
IndigoLearn
128
Heading /
Sub-
heading /
Tariff item
blocks
Other printed matter,

including printed pictures
and photographs; such as
Trade advertising material,
Commercial catalogues and
the like, printed Posters,
Commercial catalogues,
Printed inlay cards, Pictures,
4911 12% 6% 6%
designs and photographs,
Plan and drawings for
architectural engineering,
industrial, commercial,
topographical or similar
purposes reproduced with the
aid of computer or any other
devices
IndigoLearn 129
Chapter 50
Silk, Inc. Yarns and Woven Fabrics thereof
Heading / Sub-
heading / Tariff Description of Goods IGST CGST SGST
item
5004 to 5006 Silk yarn 5.00% 2.50% 2.50%
Woven fabrics of silk
5007 5.00% 2.50% 2.50%
or of silk waste
Chapter 51
Wool and Fine or Coarse Animal Hair, Inc. Yarns and Woven
Fabrics
Heading / Sub-
Tariff item
Garneted stock of wool or
5104 of fine or coarse animal 5.00% 2.50% 2.50%
hair, shoddy wool
Wool and fine or coarse
5105 animal hair, carded or 5.00% 2.50% 2.50%
combed
Yarn of wool or of animal
5106 to 5110 5.00% 2.50% 2.50%
hair
Woven fabrics of wool or
5111 to 5113 5.00% 2.50% 2.50%
of animal hair
IndigoLearn
130
Chapter 52
Cotton, Inc. Yarns and Woven Fabrics Thereof
Heading / Sub-
item
5201 to 5203 Cotton and Cotton waste 5.00% 2.50% 2.50%
Cotton sewing thread,

5204 whether or not put up 5.00% 2.50% 2.50%
for retail sale
Cotton yarn [other than
5205 to 5207 5.00% 2.50% 2.50%
khadi yarn]
5208 to 5212 Woven fabrics of cotton 5.00% 2.50% 2.50%
Chapter 53
Veg. Textile Fibers Nesoi, Yarns and Woven, etc.
Heading /
Sub-
heading /
Tariff item
All goods i.e. flax, raw or
processed but not spun; flax
5301 5.00% 2.50% 2.50%
tow and waste (including yarn
waste and garneted stock)
True hemp (Cannabis sativa
L), raw or processed but not
5302 5.00% 2.50% 2.50%
spun; tow and waste of true
hemp (including yarn waste
IndigoLearn 131
Heading /
Sub-
heading /
Tariff item
and garneted stock)
All goods i.e. textile bast

fibres [other than jute fibres,
raw or processed but not
5303 5.00% 2.50% 2.50%
spun]; tow and waste of
these fibres (including yarn
waste and garneted stock)
All goods [other than coconut
coir fibre] including yarn of
5305 to
flax, jute, other textile bast 5.00% 2.50% 2.50%
5308
fibres, other vegetable
textile fibres; paper yarn
Woven fabrics of other
5309 to
vegetable textile fibres, 5.00% 2.50% 2.50%
5311
paper yarn
Chapter 54
Man-Made Filaments, Inc. Yarns and Woven Etc.
Heading / Sub-
item
Sewing thread of
manmade filaments,
5401 12% 6% 6%
whether or not put up
for retail sale
IndigoLearn
132
Heading / Sub-
item
5402, 5403, Synthetic or artificial
12% 6% 6%
5404,5405,5406 filament yarns
All goods other than
5402, 5404,
synthetic filament 18% 9% 9%
5406
yarns
All goods other than
5403, 5405,
artificial filament 18% 9% 9%
5406
yarns
Woven fabrics of
5407, 5408 manmade textile 5.00% 2.50% 2.50%
materials
IndigoLearn 133
Chapter 55
Man-Made Staple Fibers Inc. Yarn etc.
Heading / Sub-
item
Synthetic or artificial
5501, 5502 18% 9% 9%
filament tow
5503, 5504, Synthetic or artificial
18% 9% 9%
5506, 5507 staple fibres
Waste of manmade
5505 18% 9% 9%
fibres
Sewing thread of
5508 manmade staple 12% 6% 6%
fibres
Yarn of manmade
5509, 5510, 5511 12% 6% 6%
staple fibres
Woven fabrics of
5512 to 5516 manmade staple 5.00% 2.50% 2.50%
fibres
Chapter 56
Wadding, Felt and Nonwovens, Special Yarns, Twine, Cordage,
Ropes and Cables and Articles
Heading /
Sub-
heading /
Tariff item
IndigoLearn
134
Heading /
Sub-
heading /
Tariff item
Wadding of textile materials
and articles thereof; such as
5601 12% 6% 6%
Absorbent cotton wool [except
cigarette filter rods]
56012200 Cigarette Filter rods 18% 9% 9%
Felt, whether or not

5602 impregnated, coated, covered 12% 6% 6%
or laminated
Nonwovens, whether or not
or laminated
Rubber thread and cord, textile
covered; textile yarn, and strip
and the like of heading 5404 or
5604 12% 6% 6%
5405, impregnated, coated,
covered or sheathed with
rubber or plastics
Metallised yarn, whether or not
gimped, being textile yarn, or
strip or the like of heading
5605 5404 or 5405, combined with 12% 6% 6%
metal in the form of thread,
strip or powder or covered with
metal; Imitation zari thread
Real zari thread (gold) and
5605 silver thread, combined with 5% 2.5% 2.5%
textile thread
IndigoLearn 135
Heading /
Sub-
heading /
Tariff item
Gimped yarn, and strip and the
like of heading 5404 or 5405,
gimped (other than those of
5606 heading 5605 and gimped 12% 6% 6%
horsehair yarn); chenille yarn
(including flock chenille yarn);
loop wale-yarn
Jute twine, coir cordage or
5607 5% 2.5% 2.5%
ropes
Twine, cordage, ropes and
cables, whether or not plaited
or braided and whether or not
or sheathed with rubber or
plastics other than jute twine,
coir cordage or ropes
Knotted netting of twine,
cordage or rope; made up
5608 5% 2.5% 2.5%
fishing nets and other made up
nets, of textile materials
5609 Products of coir 5% 2.5% 2.5%
Articles of yarn, strip or the
like of heading 5404 or 5405,
5609 twine, cordage, rope or cables, 12% 6% 6%
not elsewhere other than
products of coir
Chapter 57
IndigoLearn
136
Carpets and Other Textile Floor Coverings
Heading /
Sub-
Tariff
item
Carpets and other textile floor
5701 coverings, knotted, whether 12% 6% 6%
or not made up
coverings, woven, not tufted
or flocked, whether or not
5702 12% 6% 6%
made up, including “Kelem”,
“Schumacks”, “Karamanie”
and similar hand-woven rugs
5703 coverings, tufted, whether or 12% 6% 6%
not made up
coverings, of felt, not tufted
5704 12% 6% 6%
or flocked, whether or not
made up
5702, Coir mats, matting and floor
5.00% 2.50% 2.50%
5703, 5705 covering
Other carpets and other
textile floor coverings,
whether or not made up; such
as Mats and mattings including
5705 12% 6% 6%
Bath Mats, where cotton
predominates by weight, of
Handloom, Cotton Rugs of
handloom
IndigoLearn 137
Chapter 58
Special Woven Fabrics, Tufted Textiles, Lace
Heading /
Sub-
Tariff
item
Woven pile fabrics and chenille
fabrics except Corduroy
5801 fabrics, velvet fabric, other 12% 6% 6%
than fabrics of heading 5802 or
5806
5801 Corduroy fabrics, velvet fabrics 5% 2.5% 2.5%
Terry towelling and similar
woven terry fabrics, other than
narrow fabrics of heading
5802 12% 6% 6%
5806; tufted textile fabrics,
other than products of heading
5703
Gauze, other than narrow
5803 12% 6% 6%
fabrics of heading 5806
Tulles and other net fabrics,
not including woven, knitted or
crocheted fabrics; lace in the
5804 12% 6% 6%
piece, in strips or in motifs,
other than fabrics of headings
6002 to 6006
IndigoLearn
138
Heading /
Sub-
Tariff
item
Hand-woven tapestries of the
type Gobelins, Flanders,
Aubusson, Beauvais and the
5805 like, and needle-worked 12% 6% 6%
tapestries (for example, petit
point, cross stitch), whether or
not made up
Narrow woven fabrics, other
than goods of heading 5807;
narrow fabrics consisting of
5806 5% 2.5% 2.5%
warp without weft assembled
by means of an adhesive
(bolducs)
Labels, badges and similar
articles of textile materials, in
5807 12% 6% 6%
the piece, in strips or cut to
shape or size, not embroidered
5808 Saree fall 5% 2.5% 2.5%
Braids in the piece; ornamental
trimmings in the piece,
without embroidery, other
5808 12% 6% 6%
than knitted or crocheted;
tassels, pompons and similar
articles [other than saree fall]
IndigoLearn 139
Heading /
Sub-
Tariff
item
Woven fabrics of metal thread
and woven fabrics of
metallised yarn of heading
5605, of a kind used in
apparel, as furnishing fabrics
or for similar purposes, not
5809 elsewhere specified or 12% 6% 6%
included; such as Zari borders
[other than Embroidery or zari
articles, that is to say,- imi,
zari, kasab, saima, dabka,
chumki, gota sitara, naqsi,
kora, glass beads, badla, glzal]
Embroidery or zari articles,
that is to say,- imi, zari, kasab,
5809,
salma, dabka, chumki, gota, 5.00% 2.50% 2.50%
5810
sitara, naqsi, kora, glass beads,
badla, gizai
Embroidery in the piece, in
strips or in motifs,
Embroidered badges, motifs
and the like [other than
5810 Embroidery or zari articles, 12% 6% 6%
that is to say,- imi, zari, kasab,
saima, dabka, chumki, gota
sitara, naqsi, kora, glass beads,
badla, glzal]
IndigoLearn
140
Heading /
Sub-
Tariff
item
Quilted textile products in the
piece, composed of one or
more layers of textile
5811 materials assembled with 12% 6% 6%
padding by stitching or
otherwise, other than
embroidery of heading 5810
IndigoLearn 141
Chapter 59
Impregnated, Coated, Covered or Laminated Textile Products,
Textile Product for Industrial use
Heading /
Sub-
Tariff
item
Textile fabrics coated with gum
or amylaceous substances, of a
kind used for the outer covers of
books or the like; tracing cloth;
5901 12% 6% 6%
prepared painting canvas;
buckram and similar stiffened
textile fabrics of a kind used for
hat foundations
Tyre cord fabric of high tenacity
yarn of nylon or other
5902 12% 6% 6%
polyamides, polyesters or viscose
rayon
Textile fabrics impregnated,
coated, covered or laminated
5903 12% 6% 6%
with plastics, other than those of
heading 5902
Linoleum, whether or not cut to
shape; floor coverings consisting
5904 of a coating or covering applied 12% 6% 6%
on a textile backing, whether or
not cut to shape
5905 Textile wall coverings 12% 6% 6%
IndigoLearn
142
Heading /
Sub-
Tariff
item
Rubberised textile fabrics, other
5906 12% 6% 6%
than those of heading 5902
Textile fabrics otherwise
impregnated, coated or covered;
5907 painted canvas being theatrical 12% 6% 6%
scenery, studio back-cloths or
the like
Textile wicks, woven, plaited or
knitted , for lamps, stoves,
lighters, candles or the like;
5908 incandescent gas mantles and 12% 6% 6%
tubular knitted gas mantle fabric
therefor, whether or not
impregnated
Textile hose piping and similar
textile tubing, with or without
5909 12% 6% 6%
lining, armour or accessories of
other materials
Transmission or conveyor belts
or belting, of textile material,
whether or not impregnated,
5910 12% 6% 6%
coated, covered or laminated
with plastics, or reinforced with
metal or other material
Textile products and articles, for
technical uses, specified in Note
5911 12% 6% 6%
7 to this Chapter; such as Textile
fabrics, felt and felt-lined woven
IndigoLearn 143
Heading /
Sub-
Tariff
item
fabrics, coated, covered or
laminated with rubber, leather
or other material, of a kind used
for card clothing, and similar
fabrics of a kind used for other
technical purposes, including
narrow fabrics made of velvet
impregnated with rubber, for
covering weaving spindles
(weaving beams); Bolting cloth,
whether or Not made up; Felt
for cotton textile industries,
woven; Woven textiles felt,
whether or not impregnated or
coated, of a kind commonly used
in other machines, Cotton
fabrics and articles used in
machinery and plant, Jute
fabrics and articles used in
machinery or plant, Textile
fabrics of metalised yarn of a
kind commonly used in paper
making or other machinery,
Straining cloth of a kind used in
oil presses or the like, including
that of human hair, Paper
maker's felt, woven, Gaskets,
washers, polishing discs and
other machinery parts of textile
IndigoLearn
144
Heading /
Sub-
Tariff
item
articles
Chapter 60
Knitted or crocheted fabrics
Heading / Sub-
Tariff item
Knitted or crocheted
60 5.00% 2.50% 2.50%
fabrics [All goods]
Chapter 61
Articles of Apparel and Clothing Accessories – Knitted or
Corcheted
Heading /
/ Tariff item
Articles of apparel and
clothing accessories, knitted
61 or crocheted, of sale value 5.00% 2.50% 2.50%
not exceeding ` 1000 per
piece
61 clothing accessories, knitted 12% 6% 6%
or crocheted, of sale value
IndigoLearn 145
Heading /
/ Tariff item
exceeding ` 1000 per piece
IndigoLearn
146
Chapter 62
Articles of Apparel and Clothing Accessories – Not Knitted or
Corcheted
Heading /
/ Tariff item
clothing accessories, not
62 knitted or crocheted, of sale 5.00% 2.50% 2.50%
value not exceeding ` 1000
per piece
clothing accessories, not
62 knitted or crocheted, of sale 12% 6% 6%
value exceeding ` 1000 per
piece
Chapter 63
Made-up Textile Articles Nesoi, Needlecraft Sets, Worn
Clothing, Rags
Heading / Sub- Description of

IGST CGST SGST
heading / Tariff item Goods
Other made up
textile articles,
63 [other than 6309] sets, of sale value 5.00% 2.50% 2.50%
not exceeding Rs.
1000 per piece
IndigoLearn 147
Heading / Sub- Description of

IGST CGST SGST
heading / Tariff item Goods
Worn clothing and

6309 or 6310 other worn articles; 5.00% 2.50% 2.50%
rags
Other made up
textile articles, sets
of sale value
exceeding Rs. 1000
63 [other than 6309] 12% 6% 6%
per piece [ other
than Worn clothing
and other worn
articles; rags]
Chapter 64
Footwear, Gaiters and the Like
Heading /
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item
Footwear having a retail sale
price not exceeding `500 per
pair, provided that such retail
64 5.00% 2.50% 2.50%
sale price is indelibly marked
or embossed on the footwear
itself.
IndigoLearn
148
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item
Waterproof footwear with
outer soles and uppers of
rubber or of plastics, the
uppers of which are neither
6401 18% 9% 9%
fixed to the sole nor
assembled by stitching,
riveting, nailing, screwing,
plugging or similar processes
Other footwear with outer
6402 soles and uppers of rubber or 18% 9% 9%
plastics
Footwear with outer soles of
rubber, plastics, leather or
6403 18% 9% 9%
composition leather and
uppers of leather
Footwear with outer soles of
rubber, plastics, leather or
6404 18% 9% 9%
composition leather and
uppers of textile materials
6405 Other footwear 18% 9% 9%
Parts of footwear (including
uppers whether or not
attached to soles other than
outer soles); removable in-
6406 18% 9% 9%
soles, heel cushions and
similar articles; gaiters,
leggings and similar articles,
and parts thereof
IndigoLearn 149
IndigoLearn
150
Chapter 65
Headgear and Other Parts
Heading /
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item
Hat-forms, hat bodies and hoods
of felt, neither blocked to shape
nor with made brims; plateaux
6501 18% 9% 9%
and manchons (including slit
manchons), [of felt [other than
textile caps]
6501 Textile caps 12% 6% 6%
Hat-shapes, plaited or made by
assembling strips of any
6502 material, neither blocked to 18% 9% 9%
shape, nor with made brims, nor
lined, nor trimmed
Hats and other headgear, plaited
6504 00 or made by assembling strips of
18% 9% 9%
00 any material, whether or not
lined or trimmed
Other headgear, knitted or
crocheted, or made up from
lace, felt or other textile fabric,
6505 in the piece (but not in strips), 18% 9% 9%
whether or not lined or trimmed;
hair-nets of any material,
whether or not lined or trimmed
6505 Hats (knitted/crocheted) or 12% 6% 6%
IndigoLearn 151
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item
made up from lace or other
textile fabrics
Other headgear, whether or not
6506 18% 9% 9%
lined or trimmed
Head-bands, linings, covers, hat
6507 foundations, hat frames, peaks 18% 9% 9%
and chinstraps, for headgear
IndigoLearn
152
Chapter 66
Umbrellas, Sub Umbrellas, Walking Sticks, Whips, Riding Crops
and Parts
Heading /
/ Tariff item
Umbrellas and sun umbrellas
(including walking-stick
6601 12% 6% 6%
umbrellas, garden umbrellas
and similar umbrellas)
Walking-sticks, seat-sticks,
6602 whips, riding-crops and the 12% 6% 6%
like
Parts, trimmings and
6603 accessories of articles of 12% 6% 6%
Chapter 67
Prepared Feathers, Human Hair and Articles Thereof, Artificial
Flowers
Heading /
Sub-
heading /
Tariff item
Skins and other parts of birds
with their feathers or down,
feathers, parts of feathers,
6701 12% 6% 6%
down and articles thereof
(other than goods of heading
0505 and worked quills and
IndigoLearn 153
Heading /
Sub-
heading /
Tariff item
scapes)
Artificial flowers, foliage and

fruit and parts thereof; articles
6702 18% 9% 9%
made of artificial flowers,
foliage or fruit
Wool or other animal hair or
other textile materials,
6703 18% 9% 9%
prepared for use in making wigs
or the like
Wigs, false beards, eyebrows
and eyelashes, switches and
the like, of human or animal
6704 18% 9% 9%
hair or of textile materials;
articles of human hair not
Chapter 68
Articles of Stone, Plaster, Cement, Asbestos, MICA or Similar
Materials
Heading /
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item
68 Sand lime bricks or Stone inlay 12% 6% 6%
IndigoLearn
154
Heading /
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item
work
Setts, curbstones and flagstones,
6801 18% 9% 9%
of natural stone (except slate)
Worked monumental or building
stone (except slate) and articles
thereof, other than goods of
heading 6801; mosaic cubes and
the like, of natural stone
(including slate), whether or not
on a backing; artificially
coloured granules, chippings and
power, of natural stone
6802 18% 9% 9%
(including slate) [other than
statues, statuettes, pedestals;
high or low reliefs, crosses,
figures of animals, bowls, vases,
cups, cachou boxes, writing sets,
ashtrays, paper weights,
artificial fruit and foliage, etc.;
other ornamental goods
essentially of stone]
Statues, statuettes, pedestals;
high or low reliefs, crosses,
figures of animals, bowls, vases,
cups, cachou boxes, writing sets,
6802 12% 6% 6%
ashtrays, paper weights,
artificial fruit and foliage, etc.;
other ornamental goods
essentially of stone
IndigoLearn 155
Heading /
Sub-
Tariff
item
All goods other than:-
(i) all goods of marble and
granite;
(ii) Statues, statuettes,
pedestals; high or low reliefs,
crosses, figures of animals,
6802 18% 9% 9%
bowls, vases, cups, cachou
boxes, writing sets, ashtrays,
paper weights, artificial fruit
and foliage, etc.; other
ornamental goods essentially of
stone
Worked slate and articles of
6803 18% 9% 9%
slate or of agglomerated slate
Millstones, grindstones, grinding
wheels and the like, without
frameworks, for grinding,
sharpening, polishing, trueing or
cutting, hand sharpening or
6804 polishing stones, and parts 18% 9% 9%
thereof, of natural stone, of
agglomerated nllatural or
artificial abrasives, or of
ceramics, with or without parts
of other materials
Natural or artificial abrasive
powder or grain, on a base of
6805 18% 9% 9%
textile material, of paper, of
paperboard or of other
IndigoLearn
156
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item
materials, whether or not cut to
shape or sewn or otherwise
made up
Slag wool, rock wool and similar

mineral wools; exfoliated
vermiculite, expanded clays,
foamed slag and similar
expanded mineral materials;
6806 mixtures and articles of heat- 18% 9% 9%
insulating, sound-insulating or
sound-absorbing mineral
materials, other than those of
heading 6811 or 6812 or chapter
69
Articles of asphalt or of similar
material (for example,
6807 18% 9% 9%
petroleum bitumen or coal tar
pitch)
Panels, boards, tiles, blocks and
similar articles of vegetable
fibre, of straw or of shavings,
6808 chips, particles, sawdust or 18% 9% 9%
other waste, of wood,
agglomerated with cement,
plaster or other mineral binders
Articles of plaster or of
6809 compositions based on plaster; 18% 9% 9%
such as Boards, sheets, panels,
IndigoLearn 157
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item
tiles and similar articles, not
ornamented
Articles of cement, of concrete

6810 or of artificial stone, whether or 18% 9% 9%
not reinforced
Articles of asbestos-cement, of
6811 cellulose fibre-cement or the 18% 9% 9%
like
Fabricated asbestos fibres;
mixtures with a basis of asbestos
or with a basis of asbestos and
magnesium carbonate; articles
of such mixtures or of asbestos
6812 18% 9% 9%
(for example, thread, woven
fabric, clothing, headgear,
footwear, gaskets), whether or
not reinforced, other than goods
of heading 6811 or 6813
Friction material and articles
thereof (for example, sheets,
rolls, strips, segments, discs,
washers, pads), not mounted,
for brakes, for clutches or the
6813 18% 9% 9%
like, with a basis of asbestos, of
other mineral substances or of
cellulose, whether or not
combined with textiles or other
materials
IndigoLearn
158
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item
Worked mica and articles of
mica, including agglomerated or
6814 reconstituted mica, whether or 18% 9% 9%
not on a support of paper,
paperboard or other materials
Articles of stone or of other
mineral substances (including
carbon fibres, articles of carbon
fibres and articles of peat), not
6815 18% 9% 9%
[other than fly ash bricks, fly ash
blocks, fly ash aggregate with 90
percent or more fly ash content ]
Fly ash bricks or fly ash
6815 aggregate with 90 percent or 5% 2.5% 2.5%
more fly ash content
6815 fly ash blocks 12% 6% 6%
Chapter 69
Ceramic Products
Heading /
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item
IndigoLearn 159
Heading /
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item
Blocks, tiles and other ceramic
goods of siliceous fossil meals
6901 (for example, kieselguhr, 18% 9% 9%
tripolite or diatomite) or of
similar siliceous earths
6901 00 Bricks of fossil meals or similar
5.00% 2.50% 2.50%
10 siliceous earths
Refractory bricks, blocks, tiles
and similar refractory ceramic
constructional goods, other
6902 18% 9% 9%
than those of siliceous fossil
meals or similar siliceous
earths
Other refractory ceramic
goods (for example, retorts,
crucibles, muffles, nozzles,
plugs, supports, cupels, tubes,
6903 18% 9% 9%
pipes, sheaths and rods), other
than those of siliceous fossil
meals or of similar siliceous
earths
Ceramic flooring blocks,
6904 support or filler tiles and the 18% 9% 9%
like
6904 10
Building bricks 5.00% 2.50% 2.50%
00
Chimney-pots, cowls, chimney
6905 18% 9% 9%
liners, architectural ornaments
IndigoLearn
160
Heading /
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item
and other ceramic
constructional goods
6905 10
Earthen or roofing tiles 5.00% 2.50% 2.50%
00
Ceramic pipes, conduits,
6906 18% 9% 9%
guttering and pipe fittings
Ceramic flags and paving,
hearth or wall tiles; ceramic
6907 mosaic cubes and the like, 18% 9% 9%
whether or not on a backing;
finishing ceramics
Ceramic wares for laboratory,
chemical or other technical
uses; ceramic troughs, tubs
and similar receptacles of a
6909 kind used in agriculture; 18% 9% 9%
ceramic pots, jars and similar
articles of a kind used for the
conveyance or packing of
goods
Pots, jars and similar articles
of a kind used for the
6909 12% 6% 6%
conveyance and packing of
goods of ceramic
Ceramic sinks, wash basins,
wash basin pedestals, baths,
6910 18% 9% 9%
bidets, water closet pans,
flushing cisterns, urinals and
IndigoLearn 161
Heading /
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item
similar sanitary fixtures
Tableware, kitchenware, other

6911 household articles and toilet 12% 6% 6%
articles, of porcelain or china
Tableware, kitchenware, other
household articles and toilet
6912 12% 6% 6%
articles, other than of
porcelain or china
Statues and other ornamental
6913 12% 6% 6%
articles
6914 Other ceramic articles 18% 9% 9%
Chapter 70
Glass and Glassware
Heading /
Sub-
Tariff
item
Cullet or other waste or scrap
7001 5% 2.5% 2.5%
of glass
Glass in balls (other than
microspheres of heading
7002 18% 9% 9%
70.18), rods or tubes,
unworked
IndigoLearn
162
Heading /
Sub-
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item
Cast glass and rolled glass, in
sheets or profiles, whether or
not having an absorbent,
7003 18% 9% 9%
reflecting or non-reflecting
layer, but not otherwise
worked
Drawn glass and blown glass, in
sheets, whether or not having
7004 an absorbent, reflecting or 18% 9% 9%
non-reflecting layer, but not
otherwise worked
Float glass and surface ground
or polished glass, in sheets,
whether or not having an
7005 18% 9% 9%
absorbent, reflecting or non-
reflecting layer, but not
otherwise worked
Glass of heading 7003, 7004 or
7005, bent, edge-worked,
7006 00 engraved, drilled, enamelled or
18% 9% 9%
00 otherwise worked, but not
framed or fitted with other
materials
Safety glass, consisting of
7007 toughened (tempered) or 18% 9% 9%
laminated glass
Multiple-walled insulating units
7008 18% 9% 9%
of glass
IndigoLearn 163
Heading /
Sub-
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item
Glass mirrors, whether or not
7009 framed, including rear-view 18% 9% 9%
mirrors
Carboys, bottles, flasks, jars,
pots, phials, ampoules and
other containers, of glass, of a
7010 kind used for the conveyance 18% 9% 9%
or packing of goods; preserving
jars of glass; stoppers, lids and
other closures, of glass
Glass envelopes (including
bulbs and tubes), open, and
7011 glass parts thereof, without 18% 9% 9%
fittings, for electric lamps,
cathode-ray tubes or the like
Glassware of a kind used for
table, kitchen, toilet, office,
7013 indoor decoration or similar 18% 9% 9%
purposes (other than that of
heading 7010 or 7018)
Signalling glassware and optical
elements of glass (other than
7014 18% 9% 9%
those of heading 7015), not
optically worked
Clock or watch glasses and

similar glasses, glasses for non-
7015 18% 9% 9%
corrective spectacles, curved,
bent, hollowed or the like, not
IndigoLearn
164
Heading /
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item
optically worked; hollow glass
spheres and their segments, for
the manufacture of such
glasses
Glasses for corrective

7015 10 12% 6% 6%
spectacles and flint buttons
Paving blocks, slabs, bricks,
squares, tiles and other articles
of pressed or moulded glass,
whether or not wired, of a kind
used for building or
construction purposes; glass
cubes and other glass
7016 18% 9% 9%
smallwares, whether or not on
a backing, for mosaics or
similar decorative purposes;
leaded lights and the like;
multi-cellular or foam glass in
blocks, panels, plates, shells or
similar forms
Laboratory, hygienic or
pharmaceutical glassware,
7017 18% 9% 9%
whether or not graduated or
calibrated
7018 Glass beads. 5.00% 2.50% 2.50%
IndigoLearn 165
Heading /
Sub-
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item
Imitation pearls, imitation
precious or semi-precious
stones and similar glass
smallwares, and articles
thereof other than imitation
jewellery; glass eyes other
7018 18% 9% 9%
than prosthetic articles;
statuettes and other ornaments
of lamp-worked glass, other
than imitaion jewelery; glass
microsphers not exceeding 1
mm in diameter
Glass fibres (including glass
7019 wool) and articles thereof (for 18% 9% 9%
example, yarn, woven fabrics)
Other articles of glass [other
than Globes for lamps and
7020 lanterns, Founts for kerosene 18% 9% 9%
wick lamps, Glass chimneys for
lamps and lanterns]
Globes for lamps and lanterns,
Founts for kerosene wick
7020 12% 6% 6%
lamps, Glass chimneys for
lamps and lanterns
IndigoLearn
166
Chapter 71
Pearls, Stones, Precious Metals, Imitation Jewellery, Coins
Heading /
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item
Pearls, natural or cultured,
whether or not worked or
graded but not strung,
7101 mounted or set; pearls, 3.00% 1.50% 1.50%
natural or cultured,
temporarily strung for
convenience of transport
7102 All goods 0.250% 0.125% 0.125%
Semi-precious stones,
mounted or set; semi-
precious stones,
7103 3.00% 1.50% 1.50%
convenience of transport
[other than Unworked or
simply sawn or roughly
shaped]
Semi-precious stones,
7103 unworked or simply sawn or 0.250% 0.125% 0.125%
roughly shaped
Precious stones (other than
7103 diamonds), ungraded 0.250% 0.125% 0.125%
precious stones (other than
IndigoLearn 167
Heading /
Sub-
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item
diamonds)
Synthetic or reconstructed
semi-precious stones,
7104 mounted or set; ungraded 3.00% 1.50% 1.50%
synthetic or reconstructed
convenience of transport]
7104 0.250% 0.125% 0.125%
unworked or simply sawn or
roughly shaped
7104 0.250% 0.125% 0.125%
precious stones
Dust and powder of natural
7105 or synthetic precious or 3.00% 1.50% 1.50%
semi-precious stones
Silver (including silver
plated with gold or
7106 platinum), unwrought or in 3.00% 1.50% 1.50%
semi-manufactured forms,
or in powder form
Base metals clad with
7107 silver, not further worked 3.00% 1.50% 1.50%
than semi-manufactured
IndigoLearn
168
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item
Gold (including gold plated
with platinum) unwrought
7108 3.00% 1.50% 1.50%
or in semi-manufactured
forms, or in powder form
Base metals or silver, clad
with gold, not further
7109 3.00% 1.50% 1.50%
worked than semi-
manufactured
Platinum, unwrought or in
7110 semi-manufactured forms, 3.00% 1.50% 1.50%
or in powder form
Base metals, silver or gold,
clad with platinum, not
7111 3.00% 1.50% 1.50%
further worked than semi-
manufactured
Waste and scrap of precious
metal or of metal clad with
precious metal; other waste
and scrap containing
7112 3.00% 1.50% 1.50%
precious metal or precious
metal compounds, of a kind
used principally for the
recovery of precious metal.
Articles of jewellery and
parts thereof, of precious
7113 3.00% 1.50% 1.50%
precious metal
IndigoLearn 169
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item
Articles of goldsmiths' or
silversmiths' wares and
7114 parts thereof, of precious 3.00% 1.50% 1.50%
precious metal
Other articles of precious
7115 metal or of metal clad with 3.00% 1.50% 1.50%
precious metal
Articles of natural or
cultured pearls, precious or
7116 semi-precious stones 3.00% 1.50% 1.50%
(natural, synthetic or
reconstructed)
Imitation jewellery [other
7117 3.00% 1.50% 1.50%
than bangles of lac/shellac]
7118 Coin 3.00% 1.50% 1.50%
Chapter 72
Iron and Steel
Heading /
Sub-
Tariff
item
Pig iron and spiegeleisen in pigs,
7201 18% 9% 9%
blocks or other primary forms
7202 Ferro-alloys 18% 9% 9%
IndigoLearn
170
Heading /
Sub-
Tariff
item
Ferrous products obtained by
direct reduction of iron ore and
other spongy ferrous products,
7203 in lumps, pellets or similar 18% 9% 9%
forms; iron having a minimum
purity by weight of 99.94%, in
lumps, pellets or similar forms
Ferrous waste and scrap;
7204 remelting scrap ingots of iron or 18% 9% 9%
steel
Granules and powders, of pig
7205 18% 9% 9%
iron, spiegeleisen, iron or steel
Iron and non-alloy steel in
7206 ingots or other primary forms 18% 9% 9%
(excluding iron of heading 7203)
Semi-finished products of iron
7207 18% 9% 9%
or non-alloy steel
7208 to All flat-rolled products of iron
18% 9% 9%
7212 or non-alloy steel
7213 to All bars and rods, of iron or non-
18% 9% 9%
7215 alloy steel
Angles, shapes and sections of
7216 18% 9% 9%
iron or non-alloy steel
7217 Wire of iron or non-alloy steel 18% 9% 9%
Stainless steel in ingots or other
7218 primary forms; semi-finished 18% 9% 9%
products of stainless steel
IndigoLearn 171
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item
All flat-rolled products of
7219, 7220 18% 9% 9%
stainless steel
All bars and rods, of stainless
7221, 7222 18% 9% 9%
steel
7223 Wire of stainless steel 18% 9% 9%
Other alloy steel in ingots or
other primary forms; semi-
7224 18% 9% 9%
finished products of other alloy
steel
All flat-rolled products of other
7225, 7226 18% 9% 9%
alloy steel
All bars and rods of other alloy
7227, 7228 18% 9% 9%
steel.
7229 Wire of other alloy steel 18% 9% 9%
Chapter 73
Articles of Iron and Steel
Heading /
/ Tariff item
Sheet piling of iron or steel,
whether or not drilled,
punched or made from
7301 18% 9% 9%
assembled elements; welded
angles, shapes and sections,
of iron or steel
IndigoLearn
172
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/ Tariff item
Railway or tramway track
construction material of iron
or steel, the following: rails,
check-rails and rack rails,
switch blades, crossing frogs,
point rods and other crossing
7302 pieces, sleepers (cross-ties), 18% 9% 9%
fish-plates, chairs, chair
wedges, sole plates (base
plates), rail clips bedplates,
ties and other material
specialized for jointing or
fixing rails
Tubes, pipes and hollow
7303 18% 9% 9%
profiles, of cast iron
Tubes, pipes and hollow
profiles, seamless, of iron
7304 18% 9% 9%
(other than cast iron) or
steel
Other tubes and pipes (for
example, welded, riveted or
similarly closed), having
7305 circular cross sections, the 18% 9% 9%
external diameter of which
exceeds 406.4 mm, of iron or
steel
Other tubes, pipes and
hollow profiles (for example,
7306 18% 9% 9%
open seam or welded,
riveted or similarly closed),
IndigoLearn 173
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of iron or steel
Tube or pipe fittings (for

7307 example, couplings, elbows, 18% 9% 9%
sleeves), of iron or steel
Structures (excluding
prefabricated buildings of
heading 94.06) and parts of
structures (for example,
bridges and bridge sections,
lock-gates, towers, lattice
masts, roofs, roofing
frame-works, doors and
windows and their frames
7308 18% 9% 9%
and thresholds for doors, and
shutters, balustrades, pillars,
and columns), of iron or
steel; plates, rods, angles,
shapes, section, tubes and
the like, prepared for using
structures, of iron or steel
[other than transmission
towers]
Reservoirs, tanks, vats and
similar containers for any
material (other than
7309 compressed or liquefied gas), 18% 9% 9%
of iron or steel, of a capacity
exceeding 300 l, whether or
not lined or heat-insulated,
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174
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but not fitted with
mechanical or thermal
equipment
Tanks, casks, drums, cans,

boxes and similar containers,
for any material (other than
compressed or liquefied gas),
of iron or steel, of a capacity
7310 18% 9% 9%
not exceeding 300 l, whether
or not lined or heat-
insulated, but not fitted with
equipment
Mathematical boxes,
7310 or 7326 geometry boxes and colour 12% 6% 6%
boxes, pencil sharpeners
Containers for compressed or
7311 18% 9% 9%
liquefied gas, of iron or steel
Stranded wire, ropes, cables,
plaited bands, slings and the
7312 18% 9% 9%
like, of iron or steel, not
electrically insulated
Barbed wire of iron or steel;
twisted hoop or single flat
wire, barbed or not, and
7313 18% 9% 9%
loosely twisted double wire,
of a kind used for fencing, of
iron or steel
IndigoLearn 175
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Cloth (including endless
bands), grill, netting and
7314 fencing, of iron or steel wire; 18% 9% 9%
expanded metal of iron or
steel
Chain and parts thereof, of
iron or steel falling under
7315 18% 9% 9%
7315 20, 7315 81, 7315, 82,
7315 89, 7315 90
Anchors, grapnels and parts
7316 18% 9% 9%
thereof, of iron or steel
7317 Animal shoe nails 12% 6% 6%
Nails, tacks, drawing pins,
corrugated nails, staples
(other than those of heading
8305) and similar articles, of
7317 18% 9% 9%
iron or steel, whether or not
with heads of other material,
but excluding such articles
with heads of copper
Screws, bolts, nuts, coach
screws, screw hooks, rivets,
cotters, cotter-pins, washers
7318 18% 9% 9%
(including spring washers)
and similar articles, of iron
or steel
7319 Sewing needles 12% 6% 6%
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176
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Knitting needles, bodkins,
crochet hooks, embroidery
stilettos and similar articles,
for use in the hand, of iron
7319 18% 9% 9%
or steel; safety pins and
other pins of iron or steel,
included
Springs and leaves for
7320 18% 9% 9%
springs, of iron and steel
Kerosene burners, kerosene
7321 stoves and wood burning 12% 6% 6%
stoves of iron or steel
Stoves, ranges, grates,
cookers (including those with
subsidiary boilers for central
heating), barbecues,
braziers, gas-rings, plate
warmers and similar non-
7321 18% 9% 9%
electric domestic appliances,
and parts thereof, of iron or
steel [other than Kerosene
burners, kerosene stoves and
wood burning stoves of iron
or steel]
Radiators for central heating,
not electrically heated, and
7322 parts thereof, of iron or 18% 9% 9%
steel; air heaters and hot air
distributors (including
IndigoLearn 177
Heading /
/ Tariff item
distributors which can also
distribute fresh or
conditioned air), not
electrically heated,
incorporating a motor-driven
fan or blower, and parts
thereof, of iron or steel
7323 9410 Ghamella 18% 9% 9%
Table, kitchen or other
7323 household articles of iron & 12% 6% 6%
steel; Utensils
Iron or steel wool; pot
scourers and scouring or
7323 18% 9% 9%
polishing pads, gloves and
the like, of iron or steel
Sanitary ware and parts
7324 18% 9% 9%
thereof, of iron and steel
Sanitary ware and parts
7324 18% 9% 9%
thereof, of iron and steel
Other cast articles of iron or
7325 18% 9% 9%
steel
7326 Other articles of iron or steel 18% 9% 9%
Chapter 74
Copper and Articles Thereof
IndigoLearn
178
Heading /
Sub-
Tariff
item
Copper mattes; cement copper
7401 18% 9% 9%
(precipitated copper)
Unrefined copper; copper
7402 18% 9% 9%
anodes for electrolytic refining
Refined copper and copper
7403 18% 9% 9%
alloys, unwrought
7404 Copper waste and scrap 18% 9% 9%
7405 Master alloys of copper 18% 9% 9%
7406 Copper powders and flakes 18% 9% 9%
7407 Copper bars, rods and profiles 18% 9% 9%
7408 Copper wire 18% 9% 9%
Copper plates, sheets and strip,
7409 of a thickness exceeding 0.15 18% 9% 9%
mm
7410 Copper foils 18% 9% 9%
7411 Copper tubes and pipes 18% 9% 9%
Copper tube or pipe fittings (for
7412 example, couplings, elbows, 18% 9% 9%
sleeves)
7413 Stranded wires and cables 18% 9% 9%
Nails, tacks, drawing pins,
staples (other than those of
heading 83.05) and similar
7415 articles, of copper or of iron or 18% 9% 9%
steel with heads of copper;
screws, bolts, nuts, screw hooks,
rivets, cotters, cotter-pins,
IndigoLearn 179
Heading /
Sub-
Tariff
item
washers including spring
washers) and similar articles, of
copper
All goods [other than table,

7418 kitchen or other household 18% 9% 9%
articles of copper; Utensils]
7418 household articles of copper; 12% 6% 6%
Utensils
7419 Other articles of copper 18% 9% 9%
Chapter 75
Nickel and Articles thereof
Heading /
Sub-heading / Description of Goods IGST CGST SGST
Tariff item
Nickel mattes, nickel oxide
sinters and other
7501 18% 9% 9%
intermediate products of
nickel metallurgy
7502 Unwrought nickel 18% 9% 9%
7503 Nickel waste and scrap 18% 9% 9%
7504 Nickel powders and flakes 18% 9% 9%
IndigoLearn
180
Heading /
Tariff item
Nickel bars, rods, profiles
7505 18% 9% 9%
and wire
Nickel plates, sheets, strip
7506 18% 9% 9%
and foil
Nickel tubes, pipes and tube
7507 or pipe fittings (for example, 18% 9% 9%
couplings, elbows, sleeves)
7508 Other articles of nickel 18% 9% 9%
Chapter 76
Aluminium and Articles thereof
Heading /
Sub-
Tariff
item
7601 Unwrought Aluminium 18% 9% 9%
7602 Aluminium waste and scrap 18% 9% 9%
7603 Aluminium powders and flakes 18% 9% 9%
Aluminium bars, rods and
7604 18% 9% 9%
profiles
7605 Aluminium wire 18% 9% 9%
Aluminium plates, sheets and
7606 strip, of a thickness exceeding 18% 9% 9%
0.2 mm
IndigoLearn 181
Heading /
Sub-
Tariff
item
Aluminium foil (whether or not
printed or backed with paper,
paperboard, plastics or similar
7607 18% 9% 9%
backing materials) of a thickness
(excluding any backing) not
exceeding 0.2 mm
7608 Aluminium tubes and pipes 18% 9% 9%
Aluminium tube or pipe fittings
7609 (for example, couplings, elbows, 18% 9% 9%
sleeves)
Aluminium structures (excluding
prefabricated buildings of
heading 9406) and parts of
structures (for example, bridges
and bridge-sections, towers,
7610 lattice masts, roofs, roofing 18% 9% 9%
frameworks, balustrades, pillars
and columns); aluminium plates,
rods, profiles, tubes and the
like, prepared for use in
structures
Aluminium reservoirs, tanks, vats
and similar containers, for any
material (other than compressed
7611 or liquefied gas), of a capacity 18% 9% 9%
exceeding 300 l, whether or not
lined or heat-insulated, but not
fitted with mechanical or
IndigoLearn
182
Heading /
Sub-
Tariff
item
thermal equipment
Aluminium casks, drums, cans,

7612 18% 9% 9%
boxes, etc.
Aluminium containers for
7613 18% 9% 9%
compressed or liquefied gas
Stranded wires, cables, plaited
bands and the like, of
7614 18% 9% 9%
aluminium, not electrically
insulated
All goods [other than table,
7615 kitchen or other household 18% 9% 9%
articles, of aluminium; Utensils]
7615 household articles of aluminium; 12% 6% 6%
Utensils
7616 Other articles of aluminium 18% 9% 9%
IndigoLearn 183
Chapter 78
Lead and Articles thereof
Heading / Sub-
Tariff item
7801 Unwrought lead 18% 9% 9%
7802 Lead waste and scrap 18% 9% 9%
Lead plates, sheets, strip
7804 and foil; lead powders and 18% 9% 9%
flakes
Other articles of lead
7806 (including sanitary fixtures 18% 9% 9%
and Indian lead seals)
Chapter 79
Zinc and Articles thereof
Heading / Sub-
item
7901 Unwrought zinc 18% 9% 9%
7902 Zinc waste and scrap 18% 9% 9%
Zinc dust, powders and
7903 18% 9% 9%
flakes
Zinc bars, rods, profiles
7904 18% 9% 9%
and wire
Zinc plates, sheets, strip
7905 18% 9% 9%
and foil
Other articles of zinc
7907 18% 9% 9%
including sanitary
IndigoLearn
184
Heading / Sub-
item
fixtures
IndigoLearn 185
Chapter 80
Tin and Articles Thereof
Heading / Sub-
Tariff item
8001 Unwrought tin 18% 9% 9%
8002 Tin waste and scrap 18% 9% 9%
Tin bars, rods, profiles and
8003 18% 9% 9%
wire
8007 Other articles of tin 18% 9% 9%
Chapter 81
Base Metals Nesoi, Cermets, Articles, etc.
Heading /
Sub-
Tariff
item
Other base metals, namely,
Tungsten, Molybdenum,
Tantalum, Magnesium, Cobalt
mattes, and other intermediate
products of cobalt metallurgy,
8101 to Bismuth, Cadmium, Titanium,
18% 9% 9%
8112 Zirconium, Antimony,
Manganese, Beryllium,
chromium, germanium,
vanadium, gallium, hafnium,
indium, niobium (columbium),
rhenium and thallium, and
IndigoLearn
186
Heading /
Sub-
Tariff
item
articles thereof, including waste
and scrap
Cermets and articles thereof,

8113 18% 9% 9%
including waste and scrap
IndigoLearn 187
Chapter 82
Tools, Spoons and Forks of Base Metal
Heading /
Sub-
Tariff
item
Hand saws; blades for saws of all
8202 kinds (including slitting, slotting 18% 9% 9%
or toothless saw blades)
Files, rasps, pliers (including
cutting pliers), pincers,
tweezers, metal cutting shears,
8203 18% 9% 9%
pipe-cutters, bolt croppers,
perforating punches and similar
hand tools
Hand-operated spanners and
wrenches (including torque
meter wrenches but not
8204 18% 9% 9%
including tap wrenches);
interchangeable spanner sockets,
with or without handles
Hand tools (including glaziers'
diamonds), not elsewhere
specified or included; blow
lamps; vices, clamps and the
8205 like, other than accessories for 18% 9% 9%
and parts of, machine-tools or
water-jet cutting machines;
anvils; portable forges; hand or
pedal-operated grinding wheels
IndigoLearn
188
Heading /
Sub-
Tariff
item
with frameworks
Tools of two or more of the

8206 headings 8202 to 8205, put up in 18% 9% 9%
sets for retail sale
Interchangeable tools for hand
tools, whether or not power-
operated, or for machine-tools
(for example, for pressing,
stamping, punching, tapping,
8207 18% 9% 9%
threading, drilling, boring,
broaching, milling, turning or
screw driving), including dies for
drawing or extruding metal, and
rock drilling or earth boring tools
Knives and cutting blades, for
8208 machines or for mechanical 18% 9% 9%
appliances
Plates, sticks, tips and the like
8209 18% 9% 9%
for tools, unmounted, of cermets
Hand-operated mechanical
appliances, weighing 10 kg or
8210 00
less, used in the preparation, 18% 9% 9%
00
conditioning or serving of food or
drink
IndigoLearn 189
Heading /
Sub-
Tariff
item
Knives with cutting blades,
serrated or not (including
8211 pruning knives), other than 12% 6% 6%
knives of heading 8208, and
blades therefor
Razors and razor blades
8212 (including razor blade blanks in 18% 9% 9%
strips)
Scissors, tailors' shears and
8213 00
similar shears, and blades 18% 9% 9%
00
therefor
Other articles of cutlery (for
example, hair clippers, butchers'
or kitchen cleavers, choppers
and mincing knives,); manicure
8214 18% 9% 9%
or pedicure sets and instruments
(including nail files) [other than
paper knives, pencil sharpeners
and blades therefor]”;
Paper knives, Pencil sharpeners
8214 12% 6% 6%
and blades therefor
Spoons, forks, ladles, skimmers,
cake-servers, fish-knives, butter-
8215 12% 6% 6%
knives, sugar tongs and similar
kitchen or tableware
IndigoLearn
190
Chapter 83
Miscellaneous Articles of Base Metal
Heading /
Sub-
Tariff
item
Padlocks and locks (key,
combination or electrically
operated), of base metal; clasps
8301 and frames with clasps, 18% 9% 9%
incorporating locks, of base
metal; keys for any of the
foregoing articles, of base metal
Base metal mountings, fittings
and similar articles suitable for
furniture, doors, staircases,
windows, blinds, coachwork,
saddlery, trunks, chests, caskets
8302 or the like; base metal hat- 18% 9% 9%
racks, hat-pegs, brackets and
similar fixtures; castors with
mountings of base metal;
automatic door closers of base
metal
Armoured or reinforced safes,
strong-boxes and doors and safe
8303 deposit lockers for strong-rooms, 18% 9% 9%
cash or deed boxes and the like,
of base metal
IndigoLearn 191
Heading /
Sub-
Tariff
item
Filing cabinets, card-index
cabinets, paper trays, paper
rests, pen trays, office-stamp
8304 stands and similar office or desk 18% 9% 9%
equipment, of base metal, other
than office furniture of heading
9403
Fittings for loose-leaf binders or
files, letter clips, letter corners,
paper clips, indexing tags and
8305 similar office articles, of base 18% 9% 9%
metal; staples in strips (for
example, for offices, upholstery,
packaging), of base metal
Fittings for loose-leaf binders or
files, letter clips, letter corners,
paper clips, indexing tags and
8305 similar office articles, of base 18% 9% 9%
metal; staples in strips (for
example, for offices, upholstery,
packaging), of base metal
Bells, gongs and the like, non-
electric, of base metal;
statuettes and other ornaments,
8306 of base metal; photograph, 12% 6% 6%
picture or similar frames, of
base metal; mirrors of base
metal; metal bidriware
IndigoLearn
192
Heading /
Sub-
Tariff
item
Flexible tubing of base metal,
8307 18% 9% 9%
with or without fittings
Clasps, frames with clasps,
buckles, buckle-clasps, hooks,
eyes, eyelets and the like, of
base metal, of a kind used for
clothing or clothing accessories,
footwear, jewellery, wrist
8308 18% 9% 9%
watches, books, awnings, leather
goods, travel goods or saddlery
or for other made up articles;
tubular or bifurcated rivets, of
base metal; beads and spangles,
of base metal
Stoppers, caps and lids
(including crown corks, screw
caps and pouring stoppers),
8309 capsules for bottles, threaded 18% 9% 9%
bungs, bung covers, seals and
other packing accessories, of
base metal
Sign-plates, name-plates,
address-plates and similar
8310 plates, numbers, letters and 18% 9% 9%
other symbols, of base metal,
excluding those of heading 9405
IndigoLearn 193
Heading /
Sub-
Tariff
item
Wire, rods, tubes, plates,
electrodes and similar products,
of base metal or of metal
carbides, coated or cored with
flux material, of a kind used for
8311 18% 9% 9%
soldering, brazing, welding or
deposition of metal or of metal
carbides; wire and rods, of
agglomerated base metal
powder, used for metal spraying
Chapter 84
Nuclear Reactors, Boilers, Machinery and Mechanical
Appliances, Computers
Heading /
Sub-
heading /
Tariff item
Pawan Chakki that is Air
84 5.00% 2.50% 2.50%
Based Atta Chakki
[Parts suitable for use solely
or principally with fixed
84 18% 9% 9%
Speed Diesel Engines of
power not exceeding 15HP
IndigoLearn
194
Heading /
Sub-
heading /
Tariff item
Parts suitable for use solely
or principally with power
driven pumps primarily
designed for handling water,
namely, centrifugal pumps(
84 or 85 18% 9% 9%
horizontal and vertical), deep
tube-well turbine pumps,
submersible pumps, axial
flow and mixed flow vertical
pumps
E-waste
Explanation: For the purpose
of this entry, e-waste means
electrical and electronic
equipment listed in Schedule
I of the E-Waste
84 or 85 (Management) Rules, 2016 5.00% 2.50% 2.50%
(published in the Gazette of
India vide G.S.R. 338 (E)
dated the 23rd March, 2016),
whole or in part if discarded
as waste by the consumer or
bulk consumer
Following renewable energy
devices & parts for their
manufacture
84, 85 or 94 (a) Bio-gas plant 5.00% 2.50% 2.50%
(b) Solar power based devices
(c) Solar power generating
system
IndigoLearn 195
Heading /
Sub-
heading /
Tariff item
(d) Wind mills, Wind
Operated Electricity
Generator (WOEG)
(e) Waste to energy plants /
devices
(f) Solar lantern / solar lamp
(g) Ocean waves/tidal waves
energy devices/plants
(h) Photo voltaic cells,
whether or not assembled in
modules or made up into
panels
Fuel elements (cartridges),
8401 non-irradiated, for nuclear 12% 6% 6%
reactors
Nuclear reactors; machinery
8401 and apparatus for isotopes 18% 9% 9%
separation
Steam or other vapour
generating boilers (other
than central heating hot
8402 water boilers capable also of 18% 9% 9%
producing low pressure
steam); super-heated water
boilers
Central heating boilers other
8403 18% 9% 9%
Auxiliary plant for use with
8404 18% 9% 9%
boilers of heading 8402 or
IndigoLearn
196
Heading /
Sub-
heading /
Tariff item
8403 (for example,
economisers, super-heaters,
soot removers, gas
recoverers); condensers for
steam or other vapour power
units
Producer gas or water gas
generators, with or without
their purifiers; acetylene gas
8405 18% 9% 9%
generators and similar water
process gas generators, with
or without their purifiers
Steam turbines and other
8406 18% 9% 9%
vapour turbines
8407 10 00,
Aircraft engines 5% 2.5% 2.5%
8411
Spark-ignition reciprocating
or rotary internal combustion
8407 28% 14% 14%
piston engine [other than
aircraft engines]
Fixed Speed Diesel Engines of
8408 12% 6% 6%
power not exceeding 15HP
Compression-ignition internal
combustion piston engines
8408 28% 14% 14%
(diesel or semi-diesel
engines)
Agricultural Diesel Engine of
8408 20 20 cylinder capacity exceeding 18% 9% 9%
250 cc for Tractor
IndigoLearn 197
Heading /
Sub-
heading /
Tariff item
or principally with the
8409 28% 14% 14%
engines of heading 8407 or
8408
Hydraulic turbines, water
8410 wheels, and regulators 18% 9% 9%
therefor
Turbo-jets, turbo-propellers
8411 and other gas turbines [other 18% 9% 9%
than aircraft engines]
Other engines and motors
(Reaction engines other than
turbo jets, Hydraulic power
8412 engines and motors, 18% 9% 9%
Pneumatic power engines and
motors, other, parts) [other
than wind turbine or engine]
Power driven pumps primarily
designed for handling water,
namely, centrifugal pumps
(horizontal and vertical),
8413 12% 6% 6%
deep tube-well turbine
pumps, submersible pumps,
axial flow and mixed flow
vertical pumps
Pumps for dispensing fuel or
lubricants of the type used in
8413 28% 14% 14%
filling stations or garages
[8413 11], Fuel, lubricating
IndigoLearn
198
Heading /
Sub-
heading /
Tariff item
or cooling medium pumps for
internal combustion piston
engines [8413 30]
Concrete pumps [8413 40 00],

other rotary positive
8413 18% 9% 9%
displacement pumps [8413
60]
8413 81 90 Hydraulic Pumps for Tractors 18% 9% 9%
8413, 8413 Hand pumps and parts
5.00% 2.50% 2.50%
91 thereof
Air or vacuum pumps, air or
other gas compressors and
fans; ventilating or recycling
hoods incorporating a fan,
whether or not fitted with
8414 18% 9% 9%
filters [other than bicycle
pumps, other hand pumps
and parts of air or vacuum
pumps and compressors of
bicycle pumps]
8414 20 10 Bicycle pumps 12% 6% 6%
8414 20 20 Other hand pumps 12% 6% 6%
Parts of air or vacuum pumps
8414 90 12 and compressors of bicycle 12% 6% 6%
pumps
Air-conditioning machines,
8415 28% 14% 14%
comprising a motor-driven
IndigoLearn 199
Heading /
Sub-
heading /
Tariff item
fan and elements for
changing the temperature
and humidity, including those
machines in which the
humidity cannot be
separately regulated
Furnace burners for liquid
fuel, for pulverised solid fuel
or for gas; mechanical
8416 stokers, including their 18% 9% 9%
mechanical grates,
mechanical ash dischargers
and similar appliances
Industrial or laboratory
8417 furnaces and ovens, including 18% 9% 9%
incinerators, non-electric
Refrigerators, freezers and
other refrigerating or
freezing equipment, electric
8418 28% 14% 14%
or other; heat pumps other
than air conditioning
machines of heading 8415
Solar water heater and
8419 19 5.00% 2.50% 2.50%
system
Machinery, plant or
laboratory equipment,
8419 whether or not electrically 18% 9% 9%
heated (excluding furnaces,
ovens and other equipment
IndigoLearn
200
Heading /
Sub-
heading /
Tariff item
of heading 8514), for the
treatment of materials by a
process involving a change of
temperature such as heating,
cooking, roasting, distilling,
rectifying, sterilising,
pasteurising, steaming,
drying, evaporating,
vaporising, condensing or
cooling, other than
machinery or plant of a kind
used for domestic purposes;
instantaneous or storage
water heaters, non-electric
[other than Solar water
heater and system]
Calendering or other rolling
machines, other than for
8420 18% 9% 9%
metals or glass, and cylinders
therefor
Centrifuges, including
centrifugal dryers; filtering
8421 or purifying machinery and 18% 9% 9%
apparatus, for liquids or
gases
Dish washing machines,
8422 household [8422 11 00] and 28% 14% 14%
other [8422 19 00]
IndigoLearn 201
Heading /
Sub-
heading /
Tariff item
Machinery for cleaning or
drying bottles or other
containers; machinery for
8422 20 00, filling, closing, sealing or
8422 30 00, labelling bottles, cans,
boxes, bags or other
8422 40 00,
containers; machinery for
8422 90
capsuling bottles, jars, tubes 18% 9% 9%
other
and similar containers; other
than 8422
packing or wrapping
11 00, 8422 machinery (including heat-
19 00] shrink wrapping machinery);
machinery for aerating
beverages [other than dish
washing machines]
Weighing machinery
(excluding balances of a
sensitivity of 5 centigrams or
8423 better), including weight 18% 9% 9%
operated counting or
checking machines; weighing
machine weights of all kinds
Mechanical appliances
(whether or not hand-
operated) for projecting,
dispersing or spraying liquids
8424 18% 9% 9%
or powders; fire
extinguishers, whether or not
charged; spray guns and
similar appliances; steam or
IndigoLearn
202
Heading /
Sub-
heading /
Tariff item
sand blasting machines and
similar jet projecting
machines [other than
sprinklers; drip irrigation
systems including laterals;
mechanical sprayer; nozzles
for drip irrigation equipment
or nozzles for sprinklers]
Nozzles for drip irrigation
8424 equipment or nozzles for 12% 6% 6%
Sprinklers
Sprinklers; drip irrigation
8424 system including laterals; 12% 6% 6%
mechanical sprayers
Pulley tackle and hoists other
8425 than skip hoists; winches and 18% 9% 9%
capstans; jacks
Ship’s derricks; cranes
including cable cranes;
8426 mobile lifting frames, 18% 9% 9%
straddle carriers and works
trucks fitted with a crane
Fork-lift trucks; other works
8427 trucks fitted with lifting or 18% 9% 9%
handling equipment
Other lifting, handling,
loading or unloading
8428 18% 9% 9%
machinery (for example,
lifts, escalators, conveyors,
IndigoLearn 203
Heading /
Sub-
heading /
Tariff item
teleferics)
Self-propelled bulldozers,
angledozers, graders,
levellers, scrapers,
8429 mechanical shovels, 18% 9% 9%
excavators, shovel loaders,
tamping machines and road
rollers
Other moving, grading,
levelling, scraping,
excavating, tamping,
compacting, extracting or
8430 18% 9% 9%
boring machinery, for earth,
minerals or ores; pile-drivers
and pile-extractors; snow-
ploughs and snow-blowers
or principally with the
8431 18% 9% 9%
machinery of headings 8425
to 8430
Agricultural, horticultural or
forestry machinery for soil
8432 preparation or cultivation; 12% 6% 6%
lawn or sports-ground; rollers
Parts [8432 90]
IndigoLearn
204
Heading /
Sub-
heading /
Tariff item
Harvesting or threshing
machinery, including straw or
fodder balers; grass or hay
mowers; machines for
8433 cleaning, sorting or grading 12% 6% 6%
eggs, fruit or other
agricultural produce, other
than machinery of heading
8437; parts [8433 90 00]
Milking machines and dairy
8434 12% 6% 6%
machinery
Presses, crushers and similar
machinery used in the
8435 manufacture of wine, cider, 18% 9% 9%
fruit juices or similar
beverages
Other agricultural,
horticultural, forestry,
poultry-keeping or bee-
keeping machinery, including
8436 12% 6% 6%
germination plant fitted with
equipment; poultry
incubators and brooders
Machines for cleaning, sorting
or grading, seed, grain or
8437 dried leguminous vegetables; 5.00% 2.50% 2.50%
machinery used in milling
industry or for the working of
IndigoLearn 205
Heading /
Sub-
heading /
Tariff item
cereals or dried leguminous
vegetables other than farm
type machinery and parts
thereof
Machinery, not specified or

included elsewhere in this
Chapter, for the industrial
preparation or manufacture
8438 18% 9% 9%
of food or drink, other than
machinery for the extraction
or preparation of animal or
fixed vegetable fats or oils
Machinery for making pulp of
fibrous cellulosic material or
8439 18% 9% 9%
for making or finishing paper
or paperboard
Book-binding machinery,
8440 including book-sewing 18% 9% 9%
machines
Other machinery for making
up paper pulp, paper or
8441 18% 9% 9%
paperboard, including cutting
machines of all kinds
Machinery, apparatus and
equipment (other than the
machines of headings 8456 to
8442 18% 9% 9%
8465) for preparing or making
plates, printing components;
plates, cylinders and
IndigoLearn
206
Heading /
Sub-
heading /
Tariff item
lithographic stones, prepared
for printing purposes (for
example, planed, grained or
polished)
Printing machinery used for

printing by means of plates,
cylinders and other printing
components of heading 8442;
8443 other printers, copying 18% 9% 9%
machines and facsimile
machines, whether or not
combined; parts and
accessories thereof
Machines for extruding,
8444 drawing, texturing or cutting 18% 9% 9%
man-made textile materials
Machines for preparing
textile fibres; spinning,
doubling or twisting machines
and other machinery for
producing textile yarns;
8445 textile reeling or winding 18% 9% 9%
(including weft-winding)
machines and machines for
preparing textile yarns for
use on the machines of
8446 Weaving machines (looms) 18% 9% 9%
IndigoLearn 207
Heading /
Sub-
heading /
Tariff item
Knitting machines, stitch-
bonding machines and
machines for making gimped
8447 18% 9% 9%
yarn, tulle, lace, embroidery,
trimmings, braid or net and
machines for tufting
Auxiliary machinery for use
with machines of heading
84.44, 84.45, 84.46 or 84.47
(for example, dobbies,
Jacquards, automatic stop
motions, shuttle changing
mechanisms); parts and
accessories suitable for use
8448 solely or principally with the 18% 9% 9%
machines of this heading or
of heading 8444, 8445,8446
or 8447 (for example,
spindles and spindles flyers,
card clothing, combs,
extruding nipples, shuttles,
healds and heald frames,
hosiery needles)
Machinery for the
manufacture or finishing of
felt or nonwovens in the
8449 18% 9% 9%
piece or in shapes, including
machinery for making felt
hats; blocks for making hats
IndigoLearn
208
Heading /
Sub-
heading /
Tariff item
Household or laundry-type
washing machines, including
8450 28% 14% 14%
machines which both wash
and dry
Machinery (other than
machines of heading 8450)
for washing, cleaning,
wringing, drying, ironing,
pressing (including fusing
presses), bleaching, dyeing,
dressing, finishing, coating or
impregnating textile yarns,
fabrics or made up textile
8451 18% 9% 9%
articles and machines for
applying the paste to the
base fabric or other support
used in the manufacture of
floor covering such as
linoleum; machines for
reeling, unreeling, folding,
cutting or pinking textile
fabrics
Sewing machines, other than
book-sewing machine of
heading 8440; furniture,
bases and covers specially
8452 12% 6% 6%
designed for sewing
machines; sewing machines
needles and parts of sewing
machines
IndigoLearn 209
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heading /
Tariff item
Machinery for preparing,
tanning or working hides,
skins or leather or for making
8453 or repairing footwear or 18% 9% 9%
other articles of hides, skins
or leather, other than sewing
machines
Converters, ladles, ingot
moulds and casting machines,
8454 18% 9% 9%
of a kind used in metallurgy
or in metal foundries
Metal-rolling mills and rolls
8455 18% 9% 9%
therefor
Machine-tools for working
any material by removal of
material, by laser or other
light or photon beam,
8456 18% 9% 9%
ultrasonic, electro-discharge,
electro-chemical, electron
beam, ionic-beam or plasma
arc processes
Machining centres, unit
construction machines (single
8457 station) and multi-station 18% 9% 9%
transfer machines, for
working metal
Lathes (including turning
8458 18% 9% 9%
centres) for removing metal
IndigoLearn
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Heading /
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heading /
Tariff item
Machine-tools (including way-
type unit head machines) for
drilling, boring, milling,
8459 threading or tapping by 18% 9% 9%
removing metal, other than
lathes (including turning
centres) of heading 8458
Machine-tools for deburring,
sharpening, grinding, honing,
lapping, polishing or
otherwise finishing metal, or
cermets by means of grinding
8460 18% 9% 9%
stones, abrasives or polishing
products, other than gear
cutting, gear grinding or gear
finishing machines of heading
8461
Machine-tools for planing,
shaping, slotting, broaching,
gear cutting, gear grinding or
gear finishing, sawing,
8461 cutting-off and other 18% 9% 9%
machine-tools working by
removing metal or cermets,
included
IndigoLearn 211
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Tariff item
Machine-tools (including
presses) for working metal by
forging, hammering or die-
stamping; machine-tools
(including presses) for
8462 working metal by bending, 18% 9% 9%
folding, straightening,
flattening, shearing,
punching or notching; presses
for working metal or metal
carbides, not specified above
Other machine-tools for
8463 working metal, or cermets, 18% 9% 9%
without removing material
Machine-tools for working
stone, ceramics, concrete,
8464 asbestos-cement or like 18% 9% 9%
mineral materials or for cold
working glass
Machine-tools (including
machines for nailing,
stapling, glueing or otherwise
8465 assembling) for working 18% 9% 9%
wood, cork, bone, hard
rubber, hard plastics or
similar hard materials
IndigoLearn
212
Heading /
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heading /
Tariff item
Parts and accessories suitable
for use solely or principally
with the machines of
headings 8456 to 8465
including work or tool
8466 holders, self-opening 18% 9% 9%
dieheads, dividing heads and
other special attachments for
the machines; tool holders
for any type of tool, for
working in the hand
Tools for working in the
hand, pneumatic, hydraulic
8467 18% 9% 9%
or with self-contained
electric or non-electric motor
Machinery and apparatus for
soldering, brazing or welding,
whether or not capable of
8468 cutting, other than those of 18% 9% 9%
heading 8512.5; gas-operated
surface tempering machines
and appliances
Calculating machines and
pocket-size data recording,
reproducing and displaying
machines with calculating
8470 18% 9% 9%
functions; accounting
machines, postage-franking
machines, ticket-issuing
machines and similar
IndigoLearn 213
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heading /
Tariff item
machines, incorporating a
calculating device; cash
registers
Automatic data processing

machines and units thereof;
magnetic or optical readers,
machines for transcribing
8471 data onto data media in 18% 9% 9%
coded form and machines for
processing such data, not
included
Other office machines (for
example, hectograph or
stencil duplicating machines,
addressing machines,
automatic banknote
dispensers, coin sorting
8472 machines, coin counting or 18% 9% 9%
wrapping machines, pencil
sharpening machines,
perforating or stapling
machines) [other than Braille
typewriters, electric or non-
electric]
Parts and accessories (other

8473 18% 9% 9%
than covers, carrying cases
IndigoLearn
214
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Tariff item
and the like) suitable for use
solely or principally with
machines of headings 8470 to
8472
Machinery for sorting,
screening, separating,
washing, crushing, grinding,
mixing or kneading earth,
stone, ores or other mineral
substances, in solid (including
powder or paste) form;
machinery for agglomerating,
8474 18% 9% 9%
shaping or moulding solid
mineral fuels, ceramic paste,
unhardened cements,
plastering materials or other
mineral products in powder
or paste form; machines for
forming foundry moulds of
sand
Machines for assembling
electric or electronic lamps,
tubes or valves or flashbulbs,
8475 18% 9% 9%
in glass envelopes; machines
for manufacturing or hot
working glass or glassware
Automatic goods-vending
machines (for example,
8476 18% 9% 9%
postage stamps, cigarette,
food or beverage machines),
IndigoLearn 215
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heading /
Tariff item
including money changing
machines
Machinery for working rubber
or plastics or for the
manufacture of products
8477 18% 9% 9%
from these materials, not
elsewhere in this Chapter
Machinery for preparing or
making up tobacco, not
8478 18% 9% 9%
elsewhere in this chapter
8479 Composting Machines 12% 6% 6%
Machines and mechanical
appliances having individual
functions, not specified or
8479 18% 9% 9%
Chapter [other than
Composting Machines]
Moulding boxes for metal
foundry; mould bases;
moulding patterns; moulds
8480 for metal (other than ingot 18% 9% 9%
moulds), metal carbides,
glass, mineral materials,
rubber or plastics
Taps, cocks, valves and
8481 similar appliances for pipes, 18% 9% 9%
boiler shells, tanks, vats or
IndigoLearn
216
Heading /
Sub-
heading /
Tariff item
the like, including pressure-
reducing valves and
thermostatically controlled
valves
8482 Ball bearing, Roller Bearings 18% 9% 9%
Transmission shafts (including
cam shafts and crank shafts)
and cranks; bearing housings
and plain shaft bearings;
gears and gearing; ball or
roller screws; gear boxes and
8483 28% 14% 14%
other speed changers,
including torque converters;
flywheels and pulleys,
including pulley blocks;
clutches and shaft couplings
(including universal joints)
Crank shaft for sewing
machine, bearing housings;
8483 plain shaft bearings; gears 18% 9% 9%
and gearing; ball or roller
screws
Gaskets and similar joints of
metal sheeting combined
with other material or of two
or more layers of metal; sets
8484 18% 9% 9%
or assortments of gaskets and
similar joints, dissimilar in
composition, put up in
pouches, envelopes or similar
IndigoLearn 217
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heading /
Tariff item
packings; mechanical seals
Machines and apparatus of a

kind used solely or principally
for the manufacture of
semiconductor boules or
wafers, semiconductor
8486 devices, electronic 18% 9% 9%
integrated circuits or flat
panel displays; machines and
apparatus specified in Note 9
(C) to this Chapter; parts and
accessories
Machinery parts, not
containing electrical
connectors, insulators, coils,
8487 contacts or other electrical 18% 9% 9%
features not specified or
chapter
Chapter 85
Electrical Machinery and Equipment and Parts,
Telecommunication Equipment, Sound Recorders, Television
Recorder
IndigoLearn
218
Heading /
Sub-
Tariff
item
Parts for manufacture of
85 Telephones for cellular networks 12% 6% 6%
or for other wireless networks
Electric motors and generators
8501 18% 9% 9%
(excluding generating sets)
Electric generating sets and
8502 18% 9% 9%
rotary converters
Parts suitable for use solely or
8503 principally with the machines of 18% 9% 9%
Electrical transformers, static
8504 converters (for example, 18% 9% 9%
rectifiers) and inductors
Electro-magnets; permanent
magnets and articles intended to
become permanent magnets
after magnetisation; electro-
magnetic or permanent magnet
8505 18% 9% 9%
chucks, clamps and similar
holding devices; electro-
magnetic couplings, clutches and
brakes; electro-magnetic lifting
heads
Primary cells and primary
8506 18% 9% 9%
batteries
Electric accumulators, including
8507 separators therefor, whether or 28% 14% 14%
not rectangular (including
IndigoLearn 219
Heading /
Sub-
Tariff
item
square)
8508 Vacuum cleaners 28% 14% 14%

Electro-mechanical domestic
appliances, with self-contained
electric motor, other than
8509 28% 14% 14%
vacuum cleaners of heading 8508
“[other than wet grinder
consisting of stone as a grinder]
Wet grinder consisting of stone
8509 12% 6% 6%
as a grinder
Shavers, hair clippers and hair-
8510 removing appliances, with self- 28% 14% 14%
contained electric motor
Electrical ignition or starting
equipment of a kind used for
spark-ignition or compression-
ignition internal combustion
engines (for example, ignition
magnetos, magneto-dynamos,
8511 28% 14% 14%
ignition coils, sparking plugs and
glow plugs, starter motors);
generators (for example,
dynamos, alternators) and cut-
outs of a kind used in
conjunction with such engines
IndigoLearn
220
Heading /
Sub-
Tariff
item
Electrical lighting or signalling
equipment (excluding articles of
heading 8539), windscreen
8512 18% 9% 9%
wipers, defrosters and demisters,
of a kind used for cycles or motor
vehicles
Portable electric lamps designed
to function by their own source
of energy (for example, dry
8513 18% 9% 9%
batteries, accumulators,
magnetos), other than lighting
equipment of heading 8512
Industrial or laboratory electric
furnaces and ovens (including
those functioning by induction or
8514 dielectric loss); other industrial 18% 9% 9%
or laboratory equipment for the
heat treatment of materials by
induction or dielectric loss
Electric (including electrically
heated gas), laser or other light
or photo beam, ultrasonic,
electron beam, magnetic pulse
or plasma arc soldering, brazing
8515 18% 9% 9%
or welding machines and
apparatus, whether or not
capable of cutting; electric
machines and apparatus for hot
spraying of metals or cermets
IndigoLearn 221
Heading /
Sub-
Tariff
item
Electric instantaneous or storage
water heaters and immersion
heaters; electric space heating
apparatus and soil heating
apparatus; electrothermic hair-
dressing apparatus (for example,
8516 hair dryers, hair curlers, curling 28% 14% 14%
tong heaters) and hand dryers;
electric smoothing irons; other
electro-thermic appliances of a
kind used for domestic purposes;
electric heating resistors, other
Telephones for cellular networks
8517 12% 6% 6%
or for other wireless networks
Telephone sets; other apparatus
for the transmission or reception
of voice, images or other data,
including apparatus for
communication in a wired or
wireless network (such as a local
8517 18% 9% 9%
or wide area network), other
than transmission or reception
apparatus of heading 8443, 8525,
8527 or 8528 [other than
telephones for cellular networks
or for other wireless networks]
IndigoLearn
222
Heading /
Sub-
Tariff
item
Microphones and stands therefor;
loudspeakers, whether or not
mounted in their enclosures;
headphones and earphones,
whether or not combined with a
8518 18% 9% 9%
microphone, and sets consisting
of a microphone and one or more
loudspeakers; audio-frequency
electric amplifiers; electric
sound amplifier set
Sound recording or reproducing
8519 18% 9% 9%
apparatus
Video recording or reproducing
8521 apparatus, whether or not 18% 9% 9%
incorporating a video tuner
Discs, tapes, solid-state non-
volatile storage devices, "smart
cards" and other media for the
recording of sound or of other
8523 phenomena, whether or not 18% 9% 9%
recorded, including matrices and
masters for the production of
discs, but excluding products of
Chapter 37
Closed-circuit television (CCTV),
transmission apparatus for radio-
8525 18% 9% 9%
broadcasting or television,
whether or not incorporating
IndigoLearn 223
Heading /
Sub-
Tariff
item
reception apparatus or sound
recording or reproducing
apparatus; television cameras
[other than two-way radio
(Walkie talkie) used by defence,
police and paramilitary forces
etc]
Digital cameras and video
8525 camera recorders [other than 28% 14% 14%
CCTV]
Two-way radio (Walkie talkie)
8525 60 used by defence, police and 12% 6% 6%
paramilitary forces etc.
Radar apparatus, radio
8526 navigational aid apparatus and 18% 9% 9%
radio remote control apparatus
Reception apparatus for radio-
broadcasting, whether or not
8527 combined, in the same housing, 18% 9% 9%
with sound recording or
reproducing apparatus or a clock
Computer monitors not
8528 exceeding 20 inches, Set top Box 18% 9% 9%
for Television (TV)
IndigoLearn
224
Heading /
Sub-
Tariff
item
Monitors and projectors, not
incorporating television
reception apparatus; reception
apparatus for television, whether
or not incorporating radio-
8528 broadcast receiver or sound or 28% 14% 14%
video recording or reproducing
apparatus [other than computer
monitors not exceeding 20
inches]; and set top box for
television
8529 principally with the apparatus of 18% 9% 9%
Electrical signalling, safety or
traffic control equipment for
railways, tramways, roads,
8530 inland waterways, parking 18% 9% 9%
facilities, port installations or
airfields (other than those of
heading 8608)
Electric sound or visual signalling
apparatus (for example, bells,
8531 sirens, indicator panels, burglar 18% 9% 9%
or fire alarms), other than those
of heading 8512 or 8530
Electrical capacitors, fixed,
8532 18% 9% 9%
variable or adjustable (pre-set)
IndigoLearn 225
Heading /
Sub-
Tariff
item
Electrical resistors (including
8533 rheostats and potentiometers), 18% 9% 9%
other than heating resistors
8534 00
Printed Circuits 18% 9% 9%
00
Electrical apparatus for switching
or protecting electrical circuits,
or for making connections to or
in electrical circuits (for
example, switches, fuses,
8535 18% 9% 9%
lightning arresters, voltage
limiters, surge suppressors, plugs
and other connectors, junction
boxes), for a voltage exceeding
1,000 volts
Electrical apparatus for switching
or protecting electrical circuits,
or for making connections to or
in electrical circuits (for
example, switches, relays, fuses,
surge suppressors, plugs, sockets,
8536 18% 9% 9%
lamp-holders, and other
connectors, junction boxes), for
a voltage not exceeding 1,000
volts : connectors for optical
fibres, optical fibre bundles or
cables
Boards, panels, consoles, desks,
8537 18% 9% 9%
cabinets and other bases,
IndigoLearn
226
Heading /
Sub-
Tariff
item
equipped with two or more
apparatus of heading 8535 or
8536, for electric control or the
distribution of electricity,
including those incorporating
instruments or apparatus of
chapter 90, and numerical
control apparatus, other than
switching apparatus of heading
8517
8538 principally with the apparatus of 18% 9% 9%
heading 8535, 8536 or 8537
8539 LED lamps 12% 6% 6%
Electrical Filament or discharge
lamps including sealed beam
8539 lamp units and ultra-violet or 18% 9% 9%
infra-red lamps; arc lamps [other
than LED lamps]
Thermionic, cold cathode or
photo-cathode valves and tubes
(for example, vacuum or vapour
8540 or gas filled valves and tubes, 18% 9% 9%
mercury arc rectifying valves and
tubes, cathode-ray tubes,
television camera tubes)
IndigoLearn 227
Heading /
Sub-
Tariff
item
Diodes, transistors and similar
semi-conductor devices;
photosensitive semi-conductor
8541 18% 9% 9%
devices; light-emitting diodes
(LED); mounted piezo- electric
crystals
8542 Electronic integrated circuits 18% 9% 9%
Electrical machines and
apparatus, having individual
8543 functions, not specified or 18% 9% 9%
Chapter
Insulated (including enamelled or
anodised) wire, cable (including
co-axial cable) and other
insulated electric conductors,
whether or not fitted with
8544 18% 9% 9%
connectors; optical fibre cables,
made up of individually sheathed
fibres, whether or not assembled
with electric conductors or fitted
with connectors
Carbon electrodes, carbon
brushes, Lamp carbons, battery
carbons and other articles of
8545 18% 9% 9%
graphite or other carbon, with or
without metal, of a kind used for
electrical purposes
IndigoLearn
228
Heading /
Sub-
Tariff
item
Electrical insulators of any
8546 18% 9% 9%
material
Insulating fittings for electrical
machines, appliances or
equipment, being fittings wholly
of insulating material apart from
any minor components of metal
(for example, threaded sockets)
8547 incorporated during moulding 18% 9% 9%
solely for the purposes of
assembly, other than insulators
of heading 8546; electrical
conduit tubing and joints
therefor, of base metal lined
with insulating material
Waste and scrap of primary cells,
primary batteries and electric
accumulators; spent primary
cells, spent primary batteries
8548 and spent electric accumulators; 18% 9% 9%
electrical parts of machinery or
apparatus, not specified or
Chapter
IndigoLearn 229
Chapter 86
Railway or Tramway Locomotives, Rolling Stock, Track Fixtures
and Fittings, Signals
Heading /
Sub-
Tariff
item
Rail locomotives powered from
an external source of
8601 5.00% 2.50% 2.50%
electricity or by electric
accumulators
Other rail locomotives;
locomotive tenders; such as
8602 Diesel-electric locomotives, 5.00% 2.50% 2.50%
Steam locomotives and tenders
thereof
Self-propelled railway or
tramway coaches, vans and
8603 5.00% 2.50% 2.50%
trucks, other than those of
heading 8604
Railway or tramway
maintenance or service
vehicles, whether or not self-
propelled (for example,
8604 5.00% 2.50% 2.50%
workshops, cranes, ballast
tampers, trackliners, testing
coaches and track inspection
vehicles)
IndigoLearn
230
Heading /
Sub-
Tariff
item
Railway or tramway passenger
coaches, not self-propelled;
luggage vans, post office
coaches and other special
8605 5.00% 2.50% 2.50%
purpose railway or tramway
coaches, not self-propelled
(excluding those of heading
8604)
Railway or tramway goods vans
8606 5.00% 2.50% 2.50%
and wagons, not self-propelled
Parts of railway or tramway
locomotives or rolling-stock;
8607 such as Bogies, bissel-bogies, 5.00% 2.50% 2.50%
axles and wheels, and parts
thereof
Railway or tramway track
fixtures and fittings;
mechanical (including electro-
mechanical) signalling, safety
8608 or traffic control equipment 5.00% 2.50% 2.50%
for railways, tramways, roads,
inland waterways, parking
facilities, port installations or
airfields; parts of the foregoing
Containers (including
containers for the transport of
8609 18% 9% 9%
fluids) specially designed and
equipped for carriage by one
IndigoLearn 231
Heading /
Sub-
Tariff
item
or more modes of transport
[including refrigerated
containers]
Chapter 87
Vehicles other than railway or tramway rolling stock
Heading /
Sub-
heading /
Tariff item
Electrically operated
vehicles, including two and
87 12% 6% 6%
three wheeled electric motor
vehicles
Tractors (except road
tractors for semi-trailers of
8701 12% 6% 6%
engine capacity more than
1800 cc)
Road tractors for semi-
8701 trailers of engine capacity 28% 14% 14%
more than 1800 cc.
Motor vehicles for the
transport of ten or more
8702 persons, including the driver 28% 14% 14%
[other than buses for use in
public transport, which
IndigoLearn
232
Heading /
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heading /
Tariff item
exclusively run on Bio-fuels]
Buses for use in public

8702 transport which exclusively 18% 9% 9%
run on Bio-fuels
Cars for physically
handicapped persons,
subject to the following
conditions:
a) an officer not below the
rank of Deputy Secretary to
the Government of India in
the Department of Heavy
8703 Industries certifies that the 18% 9% 9%
said goods are capable of
being used by the physically
handicapped persons; and
b) the buyer of the car gives
an affidavit that he shall not
dispose of the car for a
period of five years after its
purchase.
Motor cars and other motor
vehicles principally designed
for the transport of persons
(other than those of heading
8703 28% 14% 14%
8702), including station
wagons and racing cars
[other than Cars for
physically handicapped
IndigoLearn 233
Heading /
Sub-
heading /
Tariff item
persons]
8704 Refrigerated motor vehicles 18% 9% 9%

Motor vehicles for the
transport of goods [other
8704 28% 14% 14%
than Refrigerated motor
vehicles]
Special purpose motor
vehicles, other than those
principally designed for the
transport of persons or goods
(for example, breakdown
8705 lorries, crane lorries, fire 28% 14% 14%
fighting vehicles, concrete-
mixer lorries, road sweeper
lorries, spraying lorries,
mobile workshops, mobile
radiological unit)
Chassis fitted with engines,
8706 for the motor vehicles of 28% 14% 14%
Bodies (including cabs), for
8707 the motor vehicles of 28% 14% 14%
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Heading /
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heading /
Tariff item
Following parts of tractors
namely:
a. Rear Tractor wheel rim,
8708 b. tractor centre housing, 18% 9% 9%
c. tractor housing
transmission,
d. tractor support front axle
Bumpers and parts thereof
8708 10 10 18% 9% 9%
for tractors
Brakes assembly and its parts
8708 30 00 18% 9% 9%
thereof for tractors
Gear boxes and parts thereof
8708 40 00 18% 9% 9%
for tractors
Transaxles and its parts
8708 50 00 18% 9% 9%
Road wheels and parts and
8708 70 00 accessories thereof for 18% 9% 9%
tractors
(i) Radiator assembly for
tractors and parts thereof
8708 91 00 18% 9% 9%
(ii) Cooling system for tractor
engine and parts thereof
Silencer assembly for
8708 92 00 18% 9% 9%
tractors and parts thereof
Clutch assembly and its parts
8708 93 00 18% 9% 9%
Steering wheels and its parts
8708 94 00 18% 9% 9%
thereof for tractor
IndigoLearn 235
Heading /
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heading /
Tariff item
Hydraulic and its parts
8708 99 00 18% 9% 9%
Fender, Hood, wrapper,
Grill, Side Panel, Extension
8708 99 00 18% 9% 9%
Plates, Fuel Tank and parts
Parts and accessories of the
motor vehicles of headings
8708 28% 14% 14%
8701 to 8705 [other than
specified parts of tractors]
Works trucks, self-propelled,
not fitted with lifting or
handling equipment, of the
type used in factories,
warehouses, dock areas or
8709 28% 14% 14%
airports for short distance
transport of goods; tractors
of the type used on railway
station platforms; parts of
the foregoing vehicles
Tanks and other armoured
fighting vehicles, motorised,
8710 whether or not fitted with 12% 6% 6%
weapons, and parts of such
vehicles
Motorcycles (including
mopeds) and cycles fitted
8711 28% 14% 14%
with an auxiliary motor, with
or without side-cars; side-
IndigoLearn
236
Heading /
Sub-
heading /
Tariff item
cars
Bicycles and other cycles

8712 (including delivery tricycles), 12% 6% 6%
not motorised
Carriages for disabled
persons, whether or not
8713 5.00% 2.50% 2.50%
motorised or otherwise
mechanically propelled
Parts and accessories of
bicycles and other cycles
8714 12% 6% 6%
(including delivery tricycles),
not motorised, of 8712
Parts and accessories of
8714 vehicles of headings 8711 28% 14% 14%
and 8713
Baby carriages and parts
8715 18% 9% 9%
thereof
Trailers and semi-trailers;
other vehicles, not
mechanically propelled;
parts thereof [other than
Self-loading or self-unloading
8716 28% 14% 14%
trailers for agricultural
purposes, and Hand
propelled vehicles (e.g. hand
carts, rickshaws and the
like); animal drawn vehicles]
IndigoLearn 237
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heading /
Tariff item
Self-loading or self-unloading
8716 20 00 trailers for agricultural 12% 6% 6%
purposes
Hand propelled vehicles (e.g.
hand carts, rickshaws and
8716 80 12% 6% 6%
the like); animal drawn
vehicles
Chapter 88
Aircraft, Spacecraft and Parts thereof
Heading /
Sub-
Tariff
item
Scientific and technical
instruments, apparatus,
equipment, accessories, parts,
88 or any
components, spares, tools,
other 5.00% 2.50% 2.50%
mock ups and modules, raw
chapter
material and consumables
required for launch vehicles
and satellites and payloads
Balloons and dirigibles, gliders
8801 and other non-powered 18% 9% 9%
aircraft
Other aircraft (for example,
8802 5.00% 2.50% 2.50%
helicopters, aeroplanes),
IndigoLearn
238
Heading /
Sub-
Tariff
item
Scientific and technical
instruments, apparatus,
equipment, accessories, parts,
88 or any
components, spares, tools,
other 5.00% 2.50% 2.50%
mock ups and modules, raw
chapter
material and consumables
required for launch vehicles
and satellites and payloads
other than those for personal
use.
8802 Aircrafts for personal use 28% 14% 14%
8803 Parts of goods of heading 8802 5.00% 2.50% 2.50%
Parachutes (including dirigible
parachutes and paragliders)
8804 and rotochutes; parts thereof 18% 9% 9%
and accessories thereto and
parts thereof
Aircraft launching gear, deck
arrestor or similar gear;
8805 18% 9% 9%
ground flying trainers and
parts thereof
IndigoLearn 239
Chapter 89
Ships, Boats and Floating Structure
Heading /
Sub-
Tariff
item
Cruise ships, excursion boats,
ferry-boats, cargo ships,
8901 barges and similar vessels for 5.00% 2.50% 2.50%
the transport of persons or
goods
Fishing vessels; factory ships
and other vessels for
8902 5.00% 2.50% 2.50%
processing or preserving
fishery products
Yachts and other vessels for
8903 pleasure or sports; rowing 28% 14% 14%
boats and canoes
8904 Tugs and pusher craft 5.00% 2.50% 2.50%
Light-vessels, fire-floats,
dredgers, floating cranes and
other vessels the navigability
8905 of which is subsidiary to their 5.00% 2.50% 2.50%
main function; floating docks;
floating or submersible drilling
or production platforms
Other vessels, including
8906 warships and lifeboats other 5.00% 2.50% 2.50%
than rowing boats
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240
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Sub-
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item
Other floating structures (for
example, rafts, tanks, coffer-
8907 5.00% 2.50% 2.50%
dams, landing-stages, buoys
and beacons)
Vessels and other floating
8908 00 00 18% 9% 9%
structures for breaking up
IndigoLearn 241
Chapter 90
Optical, Photographic, Cinematographic, Measuring, Checking,
Precision, Medical or Surgical Instruments and Accessories
Heading /
Tariff item
Coronary stents and
90 coronary stent systems for 5.00% 2.50% 2.50%
use with cardiac catheters
Disposable sterilized
90 or 84 dialyzer or micro barrier of 5.00% 2.50% 2.50%
artificial kidney
90 or any
Artificial kidney 5.00% 2.50% 2.50%
other Chapter
Parts of the following
goods, namely:-
(i) Crutches;
90 or any (ii) Wheel chairs;
5.00% 2.50% 2.50%
other Chapter (iii) Walking frames;
(iv) Tricycles;
(v) Braillers; and
(vi) Artificial limbs
Assistive devices,
rehabilitation aids and
90 or any
other goods for disabled, 5.00% 2.50% 2.50%
other Chapter
specified in ***List 3
appended to this Schedule
Blood glucose monitoring
90 or any
system (Glucometer) and 12% 6% 6%
other Chapter
test strips
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242
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Patent Ductus Arteriousus
90 or any
/ Atrial Septal Defect 12% 6% 6%
other Chapter
occlusion device
Contact lenses; Spectacle
9001 12% 6% 6%
lenses
Optical fibres and optical
fibre bundles; optical fibre
cables other than those of
heading 8544; sheets and
plates of polarising
9001 material; prisms, mirrors 18% 9% 9%
and other optical
elements, of any material,
unmounted, other than
such elements of glass not
optically worked
Frames and mountings for
9003 spectacles, goggles or the 12% 6% 6%
like, and parts thereof
Lenses, prisms, mirrors and
other optical elements, of
any material, mounted,
being parts of or fittings
9002 for instruments or 18% 9% 9%
apparatus, other than such
elements of glass not
optically worked [other
than intraocular lens]
Spectacles, corrective
9004 12% 6% 6%
[other than goggles for
IndigoLearn 243
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correcting vision]
Spectacles [other than
corrective]; goggles
9004 18% 9% 9%
including those for
correcting vision
Binoculars, monoculars,
other optical telescopes,
and mountings therefor;
other astronomical
9005 18% 9% 9%
instruments and mountings
therefor, but not including
instruments for radio-
astronomy
Photographic (other than
cinematographic) cameras;
photographic flashlight
9006 18% 9% 9%
apparatus and flashbulbs
other than discharge lamps
of heading 8539
Cinematographic cameras
and projectors, whether or
9007 not incorporating sound 18% 9% 9%
recording or reproducing
apparatus
Image projectors, other
than cinematographic;
9008 photographic (other than 18% 9% 9%
cinematographic) enlargers
and reducers
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244
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Apparatus and equipment
for photographic (including
cinematographic)
laboratories, not specified
9010 18% 9% 9%
or included elsewhere in
this Chapter;
negatoscopes; projection
screens
Compound optical
microscopes, including
those for
9011 18% 9% 9%
photomicrography
cinephotomicrography or
microprojection
Microscopes other than
9012 optical microscopes; 18% 9% 9%
diffraction apparatus
Liquid crystal devices not
constituting articles
provided for more
specifically in other
headings; lasers, other
9013 18% 9% 9%
than laser diodes; other
optical appliances and
instruments, not specified
or included elsewhere in
this Chapter
Direction finding
9014 compasses; other 18% 9% 9%
navigational instruments
IndigoLearn 245
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and appliances
Surveying (including
photogrammetrical
surveying), hydrographic,
oceanographic,
9015 hydrological, 18% 9% 9%
meteorological or
geophysical instruments
and appliances, excluding
compasses; rangefinders
Balances of a sensitivity of
9016 5 cg or better, with or 18% 9% 9%
without weights
Instruments for measuring
length, for use in the hand
(for example, measuring
9017 rods and tapes, 18% 9% 9%
micrometers, callipers),
not specified or included
elsewhere in the chapter
Drawing and marking out
instruments; Mathematical
calculating instruments;
9017 20 12% 6% 6%
pantographs; Other
drawing or marking out
instruments
Instruments and appliances
used in medical, surgical,
9018 12% 6% 6%
dental or veterinary
sciences, including
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246
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Tariff item
scintigraphic apparatus,
other electro- medical
apparatus and sight-testing
instruments
Mechano-therapy
appliances; massage
apparatus; psychological
aptitude-testing apparatus;
9019 ozone therapy, oxygen 12% 6% 6%
therapy, aerosol therapy,
artificial respiration or
other therapeutic
respiration apparatus
Other breathing appliances
and gas masks, excluding
9020 protective masks having 12% 6% 6%
neither mechanical parts
nor replaceable filters
“Splints and other fracture
appliances; artificial parts
of the body; other
appliances which are worn
or carried, or implanted in
the body, to compensate
9021 12% 6% 6%
for a defect or disability;
intraocular lens [other
than orthopaedic
appliances, such as
crutches, surgical belts,
and trusses, hearing aids]
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Apparatus based on the use
of X-rays or of alpha, beta
or gamma radiations, for
medical, surgical, dental
or veterinary uses,
including radiography or
9022 radiotherapy apparatus, X- 12% 6% 6%
ray tubes and other X-ray
generators, high tension
generators, control panels
and desks, screens,
examinations or treatment
tables, chairs and the light
Apparatus based on the use
of X-rays or of alpha, beta
or gamma radiations [other
than those for medical,
surgical, dental or
veterinary uses], including
radiography or
9022 18% 9% 9%
radiotherapy apparatus, X-
ray tubes and other X-ray
generators, high tension
generators, control panels
and desks, screens,
examinations or treatment
tables, chairs and the like
Instruments, apparatus and
models, designed for
9023 18% 9% 9%
demonstrational purposes
(for example, in education
IndigoLearn
248
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Tariff item
or exhibitions), unsuitable
for other uses
Machines and appliances

for testing the hardness,
strength, compressibility,
elasticity or other
9024 18% 9% 9%
mechanical properties of
materials (for example,
metals, wood, textiles,
paper, plastics)
Hydrometers and similar
floating instruments,
thermometers,
pyrometers, barometers,
9025 hygrometers and 18% 9% 9%
psychrometers, recording
or not, and any
combination of these
instruments
Instruments and apparatus
for measuring or checking
the flow, level, pressure or
other variables of liquids
or gases (for example, flow
9026 meters, level gauges, 18% 9% 9%
manometers, heat
meters), excluding
instruments and apparatus
of heading 9014, 9015,
9028 or 9032
IndigoLearn 249
Heading /
Tariff item
Instruments and apparatus
for physical or chemical
analysis (for example,
polarimeters,
refractometers,
spectrometers, gas or
smoke analysis apparatus);
9027 for measuring or checking 18% 9% 9%
viscosity, porosity,
expansion, surface tension
or the like; instruments
and appratus for measuring
or checking quantities of
heat, sound or light
(including exposure
meters); microtomes
Gas, liquid or electricity
supply or production
9028 18% 9% 9%
meters, including
calibrating meters therefor
Revolution counters,
production counters,
taximeters, mileometers,
pedometers and the like;
9029 18% 9% 9%
speed indicators and
tachometers, other than
those of heading 9014 or
9015; stroboscopes
IndigoLearn
250
Heading /
Tariff item
Oscilloscopes, spectrum
analysers and other
for measuring or checking
electrical quantities,
excluding meters of
9030 18% 9% 9%
heading 90.28; instruments
and apparatus for
measuring or detecting
alpha, beta, gamma,
X-ray, cosmic or other
ionising radiations
Measuring or checking
instruments, appliances
and machines, not
9031 18% 9% 9%
elsewhere in this Chapter;
profile projectors
Automatic regulating or
9032 controlling instruments and 18% 9% 9%
apparatus
Parts and accessories (not
elsewhere in this Chapter)
9033 18% 9% 9%
for machines, appliances,
instruments or apparatus
of Chapter 90
***List 3
(A) (1) Braille writers and braille writing instruments
(2) Hand writing equipment Braille Frames, Slates, Writing
IndigoLearn 251
Guides, Script Writing Guides, Styli, Braille Erasers

(3) Canes, Electronic aids like the Sonic Guide
(4) Optical, Environmental Sensors
(5) Arithmetic aids like the Taylor Frame (arithmetic and
algebra types), Cubarythm, Speaking or Braille calculator
(6) Geometrical aids like combined Graph and Mathematical
Demonstration Board, Braille Protractors, Scales, Com-
passes and Spar Wheels
(7) Electronic measuring equipment, such as calipers,
micrometers, comparators, gauges, gauge blocks Levels,
Rules, Rulers and Yardsticks
(8) Drafting, Drawing aids, tactile displays
(9) Specially adapted clocks and watches
(B) (1) Orthopaedic appliances falling under heading No. 90.21
of the First Schedule
(2) Wheel chairs falling under heading No. 87.13 of the
First Schedule
(C) Artificial electronic larynx and spares thereof
(D) Artificial electronic ear (Cochlear implant)
(E) (1) Talking books (in the form of cassettes, discs or other
sound reproductions) and large-print books, braille
embossers, talking calculators, talking thermometers
(2) Equipment for the mechanical or the computerized
production of braille and recorded material such as braille
computer terminals and displays, electronic braille,
transfer and pressing machines and stereo typing
machines
(3) Braille paper
(4) All tangible appliances including articles, instruments,
apparatus, specially designed for use by the blind
(5) Aids for improving mobility of the blind such as electronic
orientation and obstacle detectbn appliance and white
canes
(6) Technical aids for education, rehabilitation, vocational
training and employment of the blind such as Braille
typewriters, braille watches, teaching and learning
aids, games and other instruments and vocational aids
IndigoLearn
252
specifically adapted for use of the blind

(7) Assistive listening devices, audiometers
(8) External catheters, special jelly cushions to prevent bed
sores, stair lift, urine collection bags
(9) Instruments and implants for severely physically
handicapped patients and joints replacement and spinal
instruments and implants including bone cement.
IndigoLearn 253
Chapter 91
Clocks and Watches and parts thereof
Heading /
Sub-
Tariff
item
Wrist-watches, pocket-watches
and other watches, including
9101 stop-watches, with case of 18% 9% 9%
precious metal or of metal clad
with precious metal
Wrist-watches, pocket-watches
and other watches, including
9102 18% 9% 9%
stop watches, other than those
of heading 9101
Clocks with watch movements,
9103 excluding clocks of heading 18% 9% 9%
9104
Instrument panel clocks and
clocks of a similar type for
9104 18% 9% 9%
vehicles, aircraft, spacecraft or
vessels
9105 Other clocks 18% 9% 9%
Time of day recording apparatus
and apparatus for measuring,
recording or otherwise
9106 indicating intervals of time, 18% 9% 9%
with clock or watch movement
or with synchronous motor (for
example, time-registers, time-
IndigoLearn
254
Heading /
Sub-
Tariff
item
recorders)
Time switches with clock or

9107 watch movement or with 18% 9% 9%
synchronous motor
Watch movements, complete
9108 18% 9% 9%
and assembled
Clock movements, complete and
9109 18% 9% 9%
assembled
Complete watch or clock
movements, unassembled or
partly assembled (movement
9110 18% 9% 9%
sets); incomplete watch or clock
movements, assembled; rough
watch or clock movements
9111 Watch cases and parts thereof 18% 9% 9%
Clock cases and cases of a
9112 similar type for other goods of 18% 9% 9%
this chapter, and parts thereof
Watch straps, watch bands and
9113 watch bracelets, and parts 18% 9% 9%
thereof
9114 Other clock or watch parts 18% 9% 9%
Chapter 92
Musical Instruments, Parts and Accessories
IndigoLearn 255
Heading /
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item
Pianos, including automatic
9201 pianos; harpsi-chords and other 18% 9% 9%
keyboard stringed instruments
Other string musical instruments
9202 (for example, guitars, violins, 18% 9% 9%
harps)
Wind musical instruments (for
example, keyboard pipe organs,
accordions, clarinets, trumpets,
9205 18% 9% 9%
bagpipes), other than fairground
organs and mechanical street
organs
Percussion musical instruments
9206 00 (for example, drums,
18% 9% 9%
00 xylophones, cymbols, castanets,
maracas)
Musical instruments, the sound
of which is produced, or must be
9207 amplified, electrically (for 18% 9% 9%
example, organs, guitars,
accordions)
Musical boxes, fairground
organs, mechanical street
organs, mechanical singing birds,
9208 musical saws and other musical 18% 9% 9%
instruments not falling within
any other heading of this
chapter; decoy calls of all kinds;
IndigoLearn
256
Heading /
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item
whistles, call horns and other
mouth-blown sound signalling
instruments
Parts (for example, mechanisms

for musical boxes) and
accessories (for example, cards,
discs and rolls for mechanical
9209 18% 9% 9%
instruments) of musical
instruments; metronomes,
tuning forks and pitch pipes of
all kinds
Chapter 93
Arms and Ammunition, Parts and Accessories
Heading /
Sub-
Tariff
item
Military weapons other than
9301 18% 9% 9%
revolvers, pistols
Revolvers and pistols, other than
9302 28% 14% 14%
those of heading 9303 or 9304
IndigoLearn 257
Heading /
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Tariff
item
Other firearms and similar
devices which operate by the
firing of an explosive charge (for
example, sporting shotguns and
rifles, muzzle-loading firearms,
9303 very pistols and other devices 18% 9% 9%
designed to project only signal
flares, pistols and revolvers for
firing blank ammunition,
captive-bolt humane killers,
line-throwing guns)
Other arms (for example, spring,
air or gas guns and pistols,
9304 18% 9% 9%
truncheons), excluding those of
heading 9307
Parts and accessories of articles
9305 18% 9% 9%
of headings 9301 to 9304
Bombs, grenades, torpedoes,
mines, missiles, and similar
munitions of war and parts
9306 thereof; cartridges and other 18% 9% 9%
ammunition and projectiles and
parts thereof, including shot and
cartridge wads
Swords, cut lasses, bayonets,
lances and similar arms and
9307 18% 9% 9%
parts thereof and scabbards and
sheaths therefor
IndigoLearn
258
Chapter 94
Furniture, Bedding, Cushions, Lamps and Lighting Fittings
Nesoi, Illuminated Signs, Nameplates and the like,
prefabricated buildings
Heading /
Sub-
heading /
Tariff item
Seats (other than those of
heading 9402), whether or
9401 [other
not convertible into beds,
than 9401 18% 9% 9%
and parts thereof [other than
10 00]
seats of a kind used for
aircraft]
9401 10 00 Aircraft seats 5% 2.5% 2.5%
Medical, surgical, dental or
veterinary furniture (for
example, operating tables,
examination tables, hospital
beds with mechanical
9402 fittings, dentists' chairs); 18% 9% 9%
barbers' chairs and similar
chairs, having rotating as
well as both reclining and
elevating movements; parts
of the foregoing articles
Other furniture [other than
furniture wholly made of
9403 18% 9% 9%
bamboo, cane or rattan] and
parts thereof
Furniture wholly made of
9403 12% 6% 6%
bamboo, cane or rattan
IndigoLearn 259
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Sub-
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Tariff item
Coir products [except coir
9404 12% 6% 6%
mattresses]
Products wholly made of
9404 12% 6% 6%
quilted textile materials
Mattress supports; articles of
bedding and similar
furnishing (for example,
mattresses, quilts,
eiderdowns, cushions,
pouffes and pillows) fitted
with springs or stuffed or
9404 internally fitted with any 18% 9% 9%
material or of cellular rubber
or plastics, whether or not
covered [other than coir
products (except coir
mattresses), products wholly
made of quilted textile
materials and cotton quilts]
Cotton quilts of sale value
9404 not exceeding Rs. 1000 5% 2.5% 2.5%
per piece
Cotton quilts of sale value
9404 12% 6% 6%
exceeding Rs. 1000 per piece
Lamps and lighting fittings
including searchlights and
9405 spotlights and parts thereof, 18% 9% 9%
included; illuminated signs,
IndigoLearn
260
Heading /
Sub-
heading /
Tariff item
illuminated name-plates and
the like, having a
permanently fixed light
source, and parts thereof not
included [other than
kerosene pressure lantern
and parts thereof including
gas mantles; hurricane
lanterns, kerosene lamp,
petromax, glass chimney,
and parts thereof; LED lights
or fixtures including LED
lamps; LED (light emitting
diode) driver and MCPCB
(Metal Core Printed Circuit
Board)]
LED lights or fixtures
9405 12% 6% 6%
including LED lamps
LED (light emitting diode)
9405 driver and MCPCB (Metal 12% 6% 6%
Core Printed Circuit Board)
9405 50 31 Kerosene pressure lantern 5.00% 2.50% 2.50%
9405 91 00,
Parts of kerosene pressure
9405 92 00
lanterns including gas 5.00% 2.50% 2.50%
or 9405 99
mantles
00
9405, 9405 Hurricane lanterns, Kerosene
12% 6% 6%
50 31 lamp / pressure lantern,
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petromax, glass chimney,
and parts thereof
9406 Prefabricated buildings 18% 9% 9%
IndigoLearn
262
Chapter 95
Toys, Games and Sports Equipment, parts and accessories
Heading /
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item
Toys like tricycles, scooters,
pedal cars etc. (including parts
9503 12% 6% 6%
and accessories thereof) [other
than electronic toys]
Electronic Toys like tricycles,
scooters, pedal cars etc.
9503 18% 9% 9%
(including parts and accessories
thereof)
Playing cards, chess board,
carom board and other board
9504 games, like ludo, etc. [other 12% 6% 6%
than Video game consoles and
Machines]
Video games consoles and
Machines, article and
accessories for billiards [9504 20
00], other games operated by
9504 28% 14% 14%
coins, banknotes, i.e., casino
games [9504 20 00] and others
[other than board games of 9504
90 90]
Festive, carnival or other
9505 entertainment articles, 18% 9% 9%
including conjuring tricks and
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item
novelty jokes
Sports goods other than articles

9506 and equipments for general 12% 6% 6%
physical exercise
Articles and equipment for
general physical exercise,
9506 gymnastics, athletics, swimming 18% 9% 9%
pools and padding pools [other
than sports goods]
Fishing rods, and other line
fishing tackle; fish landing nets,
butterfly nets and smilar nets;
9507 decoy “birds” (other than those 12% 6% 6%
of heading 9208 or 9705) and
similar hunting or shooting
requisites
Roundabouts, swings, shooting
galleries and other fairground
9508 amusements; [other than 18% 9% 9%
travelling circuses and travelling
menageries]
4016 or Toy balloons made of natural
5% 2.5% 2.5%
9503 rubber latex
9507 Fishing hooks 5% 2.5% 2.5%
Chapter 96
Miscellaneous Manufactured Articles
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264
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Worked corals other than
9601 5% 2.5% 2.5%
articles of coral
Worked ivory, bone, tortoise
shell, horn, antlers, mother
of pearl, and other animal
9601 carving material and articles 12% 6% 6%
of these materials, articles
of coral (including articles
obtained by moulding)
Worked vegetable or mineral
carving material and articles
of these materials moulded
or carved articles of wax, of
stearin, of natural gums or
natural resins or of
modelling pastes, and other
9602 18% 9% 9%
moulded or carved articles,
included; worked,
unhardened gelatin (except
gelatin of heading 3503) and
articles of unhardened
gelatin”
IndigoLearn 265
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heading /
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Brushes (including brushes
constituting parts of
machines, appliances or
vehicles), hand operated
mechanical floor sweepers,
not motorised, mops and
feather dusters; prepared
9603 [other
knots and tufts for broom or
than 9603 18% 9% 9%
brush making; paint pads
10 00]
and rollers; squeegees (other
than roller squeegees) [other
than brooms and brushes,
consisting of twigs or other
vegetable materials bound
together, with or without
handles]
Broomsticks [other than
9603 brooms consisting of twigs
[other than or other vegetable materials 5% 2.5% 2.5%
9603 10 00] bound together, with or
without handles]
9603 10 00 Broomsticks 5.00% 2.50% 2.50%
9604 00 00 Hand sieves and hand riddles 18% 9% 9%
Travel sets for personal
9605 toilet, sewing or shoe or 18% 9% 9%
clothes cleaning
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heading /
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Buttons, of plastics not
9606 21 00,
covered with the textile
9606 22 00,
material, of base metals, 18% 9% 9%
9606 29,
buttons of coconut shell,
9606 30
button blanks
Slide fasteners and parts
9607 18% 9% 9%
thereof
Pens [other than Fountain
9608 12% 6% 6%
pens, stylograph pens]
Fountain pens, stylograph
9608 18% 9% 9%
pens
Pencils (including propelling
or sliding pencils), crayons,
9608, 9609 12% 6% 6%
pastels, drawing charcoals
and tailor’s chalk
Boards, with writing or
9610 00 00 drawing surface, whether or 18% 9% 9%
not framed
Date, sealing or numbering
stamps, and the like
(including devices for
printing or embossing
labels), designed for
9611 18% 9% 9%
operating in the hand; hand-
operated composing sticks
and hand printing sets
incorporating such
composing sticks
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Typewriter or similar
ribbons, inked or otherwise
prepared for giving
9612 impressions, whether or not 18% 9% 9%
on spools or in cartridges;
ink-pads, whether or not
inked, with or without boxes
Cigarette lighters and other
lighters, whether or not
9613 mechanical or electrical, and 18% 9% 9%
parts thereof other than
flints or wicks
Smoking pipes (including
pipe bowls) and cigar or
9614 28% 14% 14%
cigarette holders, and parts
thereof
Combs, hair-slides and the
like; hairpins, curling pins,
curling grips, hair-curlers
9615 12% 6% 6%
and the like, other than
those of heading 8516, and
parts thereof
Scent sprays and similar
toilet sprays, and mounts
and heads therefor; powder-
9616 28% 14% 14%
puffs and pads for the
application of cosmetics or
toilet preparations
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Vacuum flasks and other
vacuum vessels, complete
9617 18% 9% 9%
with cases; parts thereof
other than glass inners
Tailors' dummies and other
lay figures; automata and
9618 other animated displays, 18% 9% 9%
used for shop window
dressing
Sanitary towels (pads) and
tampons, napkins and napkin
9619 12% 6% 6%
liners for babies and similar
articles, of any material
Monopods, bipods, tripods
9620 00 00 18% 9% 9%
and similar articles
Chapter 97
Works of Art, Collectors Pieces, Antiques
Heading /
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Tariff
item
Paintings, drawings and
pastels, executed entirely by
9701 hand, other than drawings of 12% 6% 6%
heading 4906 and other than
hand-painted or hand-
IndigoLearn 269
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item
decorated manufactured
articles; collages and similar
decorative plaques
Original engravings, prints and

9702 12% 6% 6%
lithographs
Original sculptures and
9703 12% 6% 6%
statuary, in any material
Postage or revenue stamps,
stamp-postmarks, first-day
covers, postal stationery
9704 5.00% 2.50% 2.50%
(stamped paper), and the like,
used or unused, other than
those of heading 4907
9705 Numismatic coins 5.00% 2.50% 2.50%
Collections and collectors'
pieces of zoological, botanical,
mineralogical, anatomical,
9705 historical, archaeological, 12% 6% 6%
paleontological, ethnographic
or numismatic interest [other
than numismatic coins]
Antiques of an age exceeding
9706 12% 6% 6%
one hundred years
Chapter 98
Project Import, Laboratory Chemicals, Passenger’s Baggage,
etc.
IndigoLearn
270
Heading /
Sub-
Tariff
item
All items of machinery
including prime movers,
instruments, apparatus and
appliances, control gear and
transmission equipment,
auxiliary equipment (including
those required for research and
development purposes, testing
and quality control), as well as
all components whether
finished or not) or raw
materials for the manufacture
of the aforesaid items and
their components, required for
9801 18% 9% 9%
the initial setting up of a unit,
or the substantial expansion of
an existing unit, of a specified:
1) industrial plant,
2) irrigation project,
3) power project,
4) mining project,
5) project for the exploration
for oil or other minerals, and
6) such other projects as the
Central Government may,
having regard to the economic
development of the country
notify in the Official Gazette in
IndigoLearn 271
Heading /
Sub-
Tariff
item
this behalf;
and spare parts, other raw
materials (including semi-
finished materials of
consumable stores) not
exceeding 10% of the value of
the goods specified above,
provided that such spare parts,
raw materials or consumable
stores are essential for the
maintenance of the plant or
project mentioned in (1) to (6)
above.
9802 Laboratory chemicals 18% 9% 9%
Drugs or medicines including
their salts and esters and
diagnostic test kits specified at
9804 S.No.180 above and 5.00% 2.50% 2.50%
Formulations specified at
S.No.181 above, intended for
personal use.
Other Drugs and medicines
9804 12% 6% 6%
intended for personal use
All dutiable articles intended
9804 28% 14% 14%
for personal use
IndigoLearn
272
Any Chapter
Miscellaneous
Heading /
/ Tariff item
Lottery run by State
Governments
Explanation 1.- For the
purposes of this entry,
value of supply of lottery
under sub-section (5) of
section 15 of the Central
Goods and Services Tax Act,
2017 shall be deemed to be
100/112 of the face value
of ticket or of the price as
notified in the Official
Any Chapter Gazette by the organising 12% 6% 6%
State, whichever is higher.
Explanation 2.-
(1) “Lottery run by State
Governments” means a
lottery not allowed to sold
in any state other than the
organising state.
(2)Organising state has the
same meaning as assigned
to it in clause (f) sub-rule
(1) of rule 2 of the Lotteries
(Regulation) Rules, 2010.
IndigoLearn 273
Heading /
/ Tariff item
Lottery authorized by State
Governments
Explanation 1.- For the
purposes of this entry,
value of supply of lottery
under sub-section (5) of
section 15 of the Central
Goods and Services Tax Act,
2017 shall be deemed to be
100/128 of the face value
of ticket or of the price as
notified in the Official
Gazette by the organising
Any Chapter 28% 14% 14%
State, whichever is higher.
Explanation 2.-
(1) “Lottery authorized by
State Governments” means
a lottery which is
authorized to be sold in
State(s) other than the
organising state also.
(2) Organising state has the
same meaning as assigned
to it in clause (f) of sub-rule
(1) of rule 2 of the Lotteries
(Regulation) Rules, 2010
Parts of goods of headings
Any chapter 8901, 8902, 8904, 8905, 5.00% 2.50% 2.50%
8906, 8907
Goods which are not
specified in Schedule I, II,
IndigoLearn
274
Heading /
/ Tariff item
IV, V or VI
Rosaries, prayer beads or

Any Chapter 5.00% 2.50% 2.50%
Hawan samagri
Any Chapter Biomass briquettes 5% 2.5% 2.5%
Permanent transfer of
Intellectual Property (IP)
Any Chapter right in respect of goods 12% 6% 6%
other than Information
Technology software
Permanent transfer of
Intellectual Property (IP)
Any Chapter right in respect of 18% 9% 9%
Information Technology
software
Actionable claim in the
form of chance to win in
betting, gambling, or horse
racing in race club
IndigoLearn 275
Explanation. – For the purposes of this notification,-

(i) The phrase “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)(a) The phrase “brand name” means brand name or trade
name, that is to say, a name or a mark, such as symbol,
monogram, label, signature or invented word or writing which is
used in relation to such specified goods for the purpose of
indicating, or so as to indicate a connection in the course of trade
between such specified goods and some person using such name or
mark with or without any indication of the identity of that person.
(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 or
thereafter under the Trade Marks Act, 1999 irrespective of
whether or not the brand is subsequently de-registered;
(B) a brand registered as on the 15th May2017 or thereafter
under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on the 15th May 2017 or
thereafter under any law for the time being in force in any
other country.
(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall
mean respectively a tariff item, sub-heading, heading and chapter
as specified in the First Schedule to the Customs Tariff Act, 1975
(51 of 1975).
(iv) The rules for the interpretation of the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975), including the Section and
Chapter Notes and the General Explanatory Notes of the First
Schedule shall, so far as may be, apply to the interpretation of
this notification.
2. This notification shall come into force with effect from the 1st
day of July, 2017.
“ANNEXURE
IndigoLearn
276
For foregoing an actionable claim or enforceable right on a brand

name,-
(a) the person undertaking packing of such goods in unit
containers which bear a brand name shall file an affidavit to that
effect with the jurisdictional commissioner of Central tax that he
is voluntarily foregoing his actionable claim or enforceable right
on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit
containers which bears a brand name shall, on each such unit
containers, clearly print in indelible ink, both in English and the
local language, that in respect of the brand name as defined in
Explanation (ii)(a) printed on the unit containers he has foregone
his actionable claim or enforceable right voluntarily.”.
Provided that, if the person having an actionable claim or
enforceable right on a brand name and the person undertaking
packing of such goods in unit containers are two different persons,
then the person having an actionable claim or enforceable right
on a brand name shall file an affidavit to that effect with the
jurisdictional Commissioner of Central tax of the person
undertaking packing of such goods that he is voluntarily foregoing
his actionable claim or enforceable right on such brand name as
defined in Explanation (ii)(a); and he has authorised the person
[undertaking packing of such goods in unit containers bearing said
brand name] to print on such unit containers in indelible ink, both
in English and the local language, that in respect of such brand
name he [the person owning the brand name] is voluntarily
foregoing the actionable claim or enforceable right voluntarily on
such brand name.
Rate of Tax subject to fulfilment of specified conditions

Central Government through Notification No. 37/2017 Central Tax
(Rate) dated 13th October 2017 specified the rate of tax on supply
of certain goods subject to fulfilment of conditions.
IndigoLearn 277
Sl. Chapt Descripti IGST CGST SGST Condition

No er, on of
. Headi Goods
ng,
Sub-
headin
g or
Tariff
item
1 87 Motor 65% of 65% of 65% of The Motor
Vehicles IGST CGST SGST Vehicles
Rate Rate Rate was
which is which is which is purchased
otherwi otherwi otherwi by the
se se se lesser
applica applica applica prior to
ble ble ble 1st July,
2017 and
supplied
on lease
before 1st
July, 2017
2 87 Motor 65% of 65% of 65% of i. The
Vehicles IGST CGST SGST supplier
Rate Rate Rate of Motor
which is which is which is Vehicle is
otherwi otherwi otherwi a
se se se registered
applica applica applica person.
ble ble ble ii. Such
supplier
had
purchased
the Motor
IndigoLearn
278
Vehicle
prior to
1st July,
2017 and
has not
availed
input tax
credit of
central
excise
duty,
Value
Added Tax
or any
other
taxes paid
on such
vehicles
3 19 or Food 5% 2.5% 2.5% When the
21 preparati supplier
ons put of such
up in unit food
container preparatio
s and ns
intended produces
for free a
distributi certificate
on to from an
economic officer
ally not below
weaker the rank
sections of the
of the Deputy
society Secretary
IndigoLearn 279
under a to the
programm Governme
e duly nt of India
approved or the
by the Deputy
Central Secretary
Governme to the
nt or any State
State Governme
Governme nt or the
nt. Deputy
Secretary
in the
Union
Territory
concerned
to the
effect
that such
food
preparatio
ns have
been
distribute
d free to
the
economic
ally
weaker
sections
of the
society
under a
programm
e duly
IndigoLearn
280
approved
by the
Central
Governme
nt or the
State
Governme
nt
concerned
, within a
period of
five
months
from the
date of
supply of
such
goods or
within
such
further
period as
the
jurisdictio
nal
commissio
ner of the
Central
tax or
jurisdictio
nal
commissio
ner of the
State tax,
or
IndigoLearn 281
jurisdictio
nal officer
of the
Union
Territory
Tax as the
case
maybe,
may allow
in this
regard.
IndigoLearn
282

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GST RATE CHART

Coral and similar materials,

Dates (soft or hard), figs,

Fruit, dried, other than that of

Tea, whether or not

Flour and meals of oil seeds or

Vegetable fats and oils and

1703 Molasses 28% 14% 14%

1704 Sugar boiled confectionery 12% 6% 6%

1804 Cocoa butter, fat and oil 18% 9% 9%

Cocoa powder, not

Fruit, nuts and other edible

2201 90 10 Ice and snow 5.00% 2.50% 2.50%

All goods [including aerated

2202 99 10 Soya milk drinks 12% 6% 6%

Fruit pulp or fruit juice based

2202 99 30 Beverages containing milk 12% 6% 6%

Mineral substances not

2621 Fly Ash 5% 2.5% 2.5%

Other slag and ash, including

Petroleum jelly; paraffin wax,

Petroleum coke, petroleum

(47) Ursodeoxycholic Acid

(82) Troponin-I whole blood test kit;

(114) Micafungin sodium for injection

(179) Levodopa with benserazine

(212) Sterile Absorbable Haemostat for control of surgical vessel

(14) Atro- pine (19) Pyrimethamine

Synthetic organic colouring

3507 Enzymes, prepared enzymes 18% 9% 9%

Wood tar; wood tar oils; wood

Finishing agents, dye carriers to

Prepared rubber accelerators;

Other raw hides and skins

Leather further prepared after

4202 22 Hand bags and shopping bags,

Plywood, veneered panels

Plup of Wood, Waste and Scrap of Paper

Other uncoated paper and

Filter blocks, slabs and

Cartons, boxes and cases of

Other printed matter,

5201 to 5203 Cotton and Cotton waste 5.00% 2.50% 2.50%

Cotton sewing thread,

All goods i.e. textile bast

56012200 Cigarette Filter rods 18% 9% 9%

Felt, whether or not

Carpets and Other Textile Floor Coverings

Heading / Sub- Description of

Heading / Sub- Description of

Worn clothing and

Artificial flowers, foliage and

Slag wool, rock wool and similar

Articles of cement, of concrete

Tableware, kitchenware, other

Clock or watch glasses and

Glasses for corrective

Tube or pipe fittings (for

Tanks, casks, drums, cans,

All goods [other than table,

7419 Other articles of copper 18% 9% 9%

Aluminium casks, drums, cans,

Cermets and articles thereof,