FIND-GST-RATE | EZZUS
COUPON CODE: WOW05ALL FLAT 5% OFF
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FIND GST RATE, HSN CODE & SAC CODE

SRN. Description of Goods HSN Code GST Rate (%)
1 Live asses, mules and hinnies 0101 Nill
2 Live bovine animals 0102 Nill
3 Live swine 0103 Nill
4 Live sheep and goats 0104 Nill
5 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. 0105 Nill
6 Other live animal such as Mammals, Birds, Insects 0106 Nill
7 Meat of bovine animals, fresh and chilled. 0201 Nill
8 Meat of bovine animals frozen [other than frozen and put up in unit container] 0202 Nill
9 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container] 0203 Nill
10 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] 0204 Nill
11 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 0205 Nill
12 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 0206 Nill
13 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container] 0207 Nill
14 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] 0208 Nill
15 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container] 0209 Nill
16 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers] 0209 Nill
17 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers 0210 Nill
18 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%] 3 Nill
19 Live fish. 0301 Nill
20 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 0302 Nill
21 Fish fillets and other fish meat (whether or not minced), fresh or chilled. 0304 Nill
22 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled. 0306 Nill
23 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 0307 Nill
24 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 0308 Nill
25 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk 0401 Nill
26 Curd; Lassi; Butter milk 0403 Nill
27 Chena or paneer, other than put up in unit containers and bearing a registered brand name; 0406 Nill
28 Birds' eggs, in shell, fresh, preserved or cooked 0407 Nill
29 Natural honey, other than put up in unit container and bearing a registered brand name 0409 Nill
30 Human hair, unworked, whether or not washed or scoured; waste of human hair 0501 Nill
31 All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products 0506 Nill
32 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc 0507 Nill
33 Semen including frozen semen 0511 Nill
34 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 690 Nill
35 Potatoes, fresh or chilled. 0701 Nill
36 Tomatoes, fresh or chilled. 0702 Nill
37 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 0703 Nill
38 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 0704 Nill
39 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 0705 Nill
40 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 0706 Nill
41 Cucumbers and gherkins, fresh or chilled. 0707 Nill
42 Leguminous vegetables, shelled or unshelled, fresh or chilled. 0708 Nill
43 Other vegetables, fresh or chilled. 0709 Nill
44 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 0712 Nill
45 Dried leguminous vegetables, shelled, whether or not skinned or split. 0713 Nill
46 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. 0714 Nill
47 Coconuts, fresh or dried, whether or not shelled or peeled 0801 Coconuts, fresh or dried, whether or not shelled or peeled Nill
48 Brazil nuts, fresh, whether or not shelled or peeled 0801 Nill
49 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled 0802 Nill
50 Bananas, including plantains, fresh or dried 0803 Nill
51 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. 0804 Nill
52 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. 0805 Nill
53 Grapes, fresh 0806 Nill
54 Melons (including watermelons) and papaws (papayas), fresh. 0807 Nill
55 Apples, pears and quinces, fresh 0808 Nill
56 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 0809 Nill
57 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 0810 Nill
58 Peel of citrus fruit or melons (including watermelons), fresh. 0814 Nill
59 All goods of seed quality 9 Nill
60 Coffee beans, not roasted 0901 Nill
61 Unprocessed green leaves of tea 0902 Nill
62 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] 0909 Nill
63 Fresh ginger, other than in processed form 0910 11 10 Nill
64 Fresh turmeric, other than in processed form 0910 30 10 Nill
65 Wheat and meslin [other than those put up in unit container and bearing a registered brand name] 1001 Nill
66 Rye [other than those put up in unit container and bearing a registered brand name] 1002 Nill
67 Barley [other than those put up in unit container and bearing a registered brand name] 1003 Nill
68 Oats [other than those put up in unit container and bearing a registered brand name] 1004 Nill
69 Maize (corn) [other than those put up in unit container and bearing a registered brand name] 1005 Nill
70 Rice [other than those put up in unit container and bearing a registered brand name] 1006 Nill
71 Grain sorghum [other than those put up in unit container and bearing a registered brand name] 1007 Nill
72 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name] 1008 Nill
73 Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name]. 1101 Nill
74 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name] 1102 Nill
75 Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name] 1103 Nill
76 Cereal grains hulled 1104 Nill
77 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] 1105 Nill
78 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] 1106 Nill
79 All goods of seed quality 12 Nill
80 Soya beans, whether or not broken, of seed quality 1201 Nill
81 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. 1202 Nill
82 Linseed, whether or not broken, of seed quality. 1204 Nill
83 Rape or colza seeds, whether or not broken, of seed quality. 1205 Nill
84 Sunflower seeds, whether or not broken, of seed quality. 1206 Nill
85 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality 1207 Nill
86 Seeds, fruit and spores, of a kind used for sowing. 1209 Nill
87 Hop cones, fresh. 1210 Nill
88 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled. 1211 Nill
89 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. 1212 Nill
90 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 1213 Nill
91 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. 91. 1214 Nill
92 Lac and Shellac 1301 Nill
93 Betel leaves 1404 90 40 Nill
94 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery 1701 or 1702 Nill
95 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murk 1904 Nill
96 Pappad, by whatever name it is known, except when served for consumption 1905 Nill
97 Bread (branded or otherwise), except when served for consumption and pizza bread 1905 Nill
98 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. 2106 Nill
99 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 2201 Nill
100 Non-alcoholic Toddy, Neera including date and palm neera 2201 Nill
101 Tender coconut water other than put up in unit container and bearing a registered brand name 2202 90 90 Nill
102 Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake 2302, 2304, 2305, 2306, 2308, 2309 Nill
103 Salt, all types 2501 Nill
104 Electrical energy 2716 00 00 Nill
105 Electrical energy 2716 00 00 Nill
106 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 2835 Nill
107 Human Blood and its components 3002 Nill
108 All types of contraceptives 3006 Nill
109 All goods and organic manure [other than put up in unit containers and bearing a registered brand name] 3101 Nill
110 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta 3304 Nill
111 Municipal waste, sewage sludge, clinical waste 3825 Nill
112 Plastic bangles 3926 Nill
113 Condoms and contraceptives 4014 Nill
114 Firewood or fuel wood 4401 Nill
115 Wood charcoal (including shell or nut charcoal), whether or not agglomerated 4402 Nill
116 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government 4802 / 4907 Nill
117 Postal items, like envelope, Post card etc., sold by Government 4817 / 4907 Nill
118 Rupee notes when sold to the Reserve Bank of India 48 / 4907 Nill
119 Cheques, lose or in book form 4907 Nill
120 Printed books, including Braille books 4901 Nill
121 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material 4902 Nill
122 Children's picture, drawing or colouring books 4903 Nill
123 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 4905 Nill
124 Silkworm laying, cocoon 5001 Nill
125 Raw silk 5002 Nill
126 Silk waste 5003 Nill
127 Wool, not carded or combed 5101 Nill
128 Fine or coarse animal hair, not carded or combed 5102 Nill
129 Waste of wool or of fine or coarse animal hair 5103 Nill
130 Gandhi Topi 52 Nill
131 Khadi yarn 52 Nill
132 Jute fibres, raw or processed but not spun 5303 Nill
133 Coconut, coir fibre 5305 Nill
134 Indian National Flag 63 Nill
135 Human hair, dressed, thinned, bleached or otherwise worked 6703 Nill
136 Earthen pot and clay lamps 6912 00 40 Nill
137 Glass bangles (except those made from precious metals) 7018 Nill
138 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry 8201 Nill
139 Amber charkha 8445 Nill
140 Handloom [weaving machinery] 8446 Nill
141 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 8802 60 00 Nill
142 Parts of goods of heading 8801 8803 Nill
143 Hearing aids 9021 Nill
144 Indigenous handmade musical instruments 92 Nill
145 Muddhas made of sarkanda and phool bahari jhadoo 9603 Nill
146 Slates 9610 00 00 Nill
147 Passenger baggage 9803 Nill
SRN. Description of Goods HSN Code GST Rate (%)
1 Diamonds, non-industrial unworked or simply sawn, cleaved or bruted 7102 0.25%
2 Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped 7103 0.25%
3 Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped 7104 0.25%
SRN. Description of Goods HSN Code GST Rate (%)
1 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport 7101 3%
2 Diamonds, whether or not worked, but not mounted or set [other than Non-Industrial Unworked or simply sawn, cleaved or bruted] 7102 3%
3 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped] 7103 3%
4 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped] 7104 3%
5 Dust and powder of natural or synthetic precious or semi-precious stones 7105 3%
6 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form 7106 3%
7 Base metals clad with silver, not further worked than semi-manufactured 7107 3%
8 Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form 7108 3%
9 Base metals or silver, clad with gold, not further worked than semi-manufactured 7109 3%
10 Platinum, unwrought or in semi-manufactured forms, or in powder form 7110 3%
11 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured 7111 3%
12 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. 7112 3%
13 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal 7113 3%
14 Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal 7114 3%
15 Other articles of precious metal or of metal clad with precious metal 7115 3%
16 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) 7116 3%
17 Imitation jewellery 7117 3%
18 Coin 7118 3%
SRN. Description of Goods HSN Code GST Rate (%)
1 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 0303 5%
2 Fish fillets and other fish meat (whether or not minced), frozen 0304 5%
3 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 0303 5%
4 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption 0305 5%
5 Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption 0306 5%
6 Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption 0307 5%
7 Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption 0308 5%
8 Ultra High Temperature (UHT) milk 0401 5%
9 Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] 0402 5%
10 Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa 0403 5%
11 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included 0404 5%
12 Chena or paneer put up in unit container and bearing a registered brand name 0406 5%
13 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. 0408 5%
14 Natural honey, put up in unit container and bearing a registered brand name 0409 5%
15 Edible products of animal origin, not elsewhere specified or included 0410 5%
16 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. 0502 5%
17 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. 0504 5%
18 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers 0505 5%
19 [Except 050790] Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products. 0507 5%
20 Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products. 0507 [Except 050790] 5%
21 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof 0508 5%
22 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. 0510 5%
23 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. 0511 5%
24 Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower 7 5%
25 Vegetables (uncooked or cooked by steaming or boiling in water), frozen 0710 5%
26 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 0711 5%
27 Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name] 0713 5%
28 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets 0714 5%
29 Cashewnuts, whether or not shelled or peeled 0801 5%
30 Dried areca nuts, whether or not shelled or peeled 0802 5%
31 Dried chestnuts (singhada), whether or not shelled or peeled 0802 5%
32 Dried makhana, whether or not shelled or peeled 08 5%
33 Grapes, dried, and raisins 0806 5%
34 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 0811 5%
35 Fruit and nuts, provisionally preserved (for example, by Sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 0812 5%
36 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions 0814 5%
37 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] 0901 5%
38 Tea, whether or not flavoured [other than unprocessed green leaves of tea] 0902 5%
39 Maté 0903 5%
40 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta 0904 5%
41 Vanilla 0905 5%
42 Cinnamon and cinnamon-tree flowers 0906 5%
43 Cloves (whole fruit, cloves and stems) 0907 5%
44 Nutmeg, mace and cardamoms 0908 5%
45 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality] 0909 5%
46 Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices 0910 [other than 0910 11 10, 0910 30 10] 5%
47 All goods i.e. cereals, put up in unit container and bearing a registered brand name 10 5%
48 Wheat and meslin put up in unit container and bearing a registered brand name 1001 5%
49 Rye put up in unit container and bearing a registered brand name 1002 5%
50 Barley put up in unit container and bearing a registered brand name 1003 5%
51 Oats put up in unit container and bearing a registered brand name 1004 5%
52 Maize (corn) put up in unit container and bearing a registered brand name 1005 5%
53 Rice put up in unit container and bearing a registered brand name 1006 5%
54 Grain sorghum put up in unit container and bearing a registered brand name 1007 5%
55 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name 1008 5%
56 Wheat or meslin flour put up in unit container and bearing a registered brand name. 1101 5%
57 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name 1102 5%
58 Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name 1103 5%
59 Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains] 1104 5%
60 Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name 1105 5%
61 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name 1106 5%
62 Guar meal 1106 10 10 5%
63 Guar gum refined split 1106 10 90 5%
64 Wheat gluten, whether or not dried 1109 00 00 5%
65 All goods other than of seed quality 12 5%
66 Soya beans, whether or not broken other than of seed quality. 1201 5%
67 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality 1202 5%
68 Copra other than of seed quality 1203 5%
69 Linseed, whether or not broken other than of seed quality 1204 5%
70 Rape or colza seeds, whether or not broken other than of seed quality 1205 5%
71 Sunflower seeds, whether or not broken other than of seed quality 1206 5%
72 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality 1207 5%
73 Flour and meals of oil seeds or oleaginous fruits, other than those of mustard 1208 5%
74 Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin 1210 5%
75 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered 1211 5%
76 Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included 1212 5%
77 Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac] 1301 5%
78 Compounded asafoetida commonly known as heeng 1301 5%
79 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) 1401 5%
80 Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha] 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50] 5%
81 Soya-bean oil and its fractions, whether or not refined, but not chemically modified 1507 5%
82 Ground-nut oil and its fractions, whether or not refined, but not chemically modified. 1508 5%
83 Olive oil and its fractions, whether or not refined, but not chemically modified. 1509 5%
84 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 1510 5%
85 Palm oil and its fractions, whether or not refined, but not chemically modified. 1511 5%
86 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. 1512 5%
87 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. 1513 5%
88 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. 1514 5%
89 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. 1515 5%
90 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 1516 5%
91 Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 1517 5%
92 Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 1518 5%
93 Beet sugar, cane sugar, khandsari suga 1701 5%
94 Palmyra sugar 1702 5%
95 Cocoa beans whole or broken, raw or roasted 1801 5%
96 Cocoa shells, husks, skins and other cocoa waste 1802 5%
97 Cocoa paste whether or not de-fatted 1803 5%
98 Mixes and doughs for the preparation of bread, pastry and other baker's wares 1901 20 00 5%
99 Seviyan (vermicelli) 1902 5%
100 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) 1903 5%
101 Pizza bread 1905 5%
102 Rusks, toasted bread and similar toasted products 1905 40 00 5%
103 Sweetmeats 2106 90 5%
104 Ice and snow 2201 90 10 5%
105 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves 2301 5%
106 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets 2303 5%
107 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] 2304 5%
108 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] 2305 5%
109 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] 2306 5%
110 Wine lees; argol 2307 5%
111 Tobacco leaves 2401 5%
112 Unroasted iron pyrites. 2502 5%
113 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as by- product in refining of crude oil] 2503[except 2503 00 10] 5%
114 Natural graphite. 2504 5%
115 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. 2505 5%
116 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 2506 5%
117 Kaolin and other kaolinic clays, whether or not calcined. 2507 5%
118 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. 2508 5%
119 Chalk. 2509 5%
120 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. 2510 5%
121 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816. 2511 5%
122 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less 2512 5%
123 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated. 2513 5%
124 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 2514 5%
125 Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine] 2515 [Except 2515 12 10, 2515 12 20, 2515 12 90] 5%
126 Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 2516 [Except 2516 11 00, 2516 12 00] 5%
127 Granite crude or roughly trimmed 2516 11 00 5%
128 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated. 2517 5%
129 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. 2518 10 dolomite, Not calcined or sintered 2518 5%
130 Natural magnesium carbonate (magnesite); fused magnesia; dead- burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure. 2519 5%
131 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. 2520 5%
132 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement 2521 5%
133 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825. 2522 5%
134 Asbestos 2524 5%
135 Mica, including splitting; mica waste. 2525 5%
136 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. 2526 5%
137 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 2528 5%
138 Feldspar; leucite, nepheline and nepheline syenite; fluorspar. 2529 5%
139 Mineral substances not elsewhere specified or included. 2530 5%
140 All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste] 26 [other than 2619, 2620, 2621] 5%
141 Iron ores and concentrates, including roasted iron pyrites 2601 5%
142 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 2602 5%
143 Copper ores and concentrates. 2603 5%
144 Nickel ores and concentrates. 2604 5%
145 Cobalt ores and concentrates. 2605 5%
146 Aluminium ores and concentrates. 2606 5%
147 Lead ores and concentrates. 2607 5%
148 Zinc ores and concentrates. 2608 5%
149 Tin ores and concentrates. 2609 5%
150 Chromium ores and concentrates. 2610 5%
151 Tungsten ores and concentrates. 2611 5%
152 Uranium or thorium ores and concentrates. 2612 5%
153 Molybdenum ores and concentrates. 2613 5%
154 Titanium ores and concentrates. 2614 5%
155 Niobium, tantalum, vanadium or zirconium ores and concentrates. 2615 5%
156 Precious metal ores and concentrates. 2616 5%
157 Other ores and concentrates 2617 5%
158 Granulated slag (slag sand) from the manufacture of iron or steel 2618 5%
159 Bio-gas 27 5%
160 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 2701 5%
161 Lignite, whether or not agglomerated, excluding jet 2702 5%
162 Peat (including peat litter), whether or not agglomerated 2703 5%
163 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon 2704 5%
164 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 2705 5%
165 Tar distilled from coal, from lignite or from peat 2706 5%
166 Kerosene PDS 2710 5%
167 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. 2711 12 00, 2711 13 00, 2710 19 00 5%
168 Thorium oxalate 28 5%
169 Enriched KBF4 (enriched potassium fluroborate) 28 5%
170 Enriched elemental boron 28 5%
171 Nuclear fuel 28 5%
172 Nuclear grade sodium 2805 11 5%
173 Heavy water and other nuclear fuels 2845 5%
174 Compressed air 2853 5%
175 Insulin 30 5%
176 Animal or Human Blood Vaccines 3002, 3006 5%
177 Diagnostic kits for detection of all types of hepatitis 30 5%
178 Desferrioxamine injection or deferiprone 30 5%
179 Cyclosporin 30 5%
180 Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name 30 5%
181 Oral re-hydration salts 30 5%
182 Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule 30 5%
183 Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule 30 5%
184 All goods i.e. animal or vegetable fertilisersor organic fertilisers put up in unit containers and bearing a brand name 3101 5%
185 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 3102 5%
186 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 3103 5%
187 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 3104 5%
188 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, other than those which are clearly not to be used as fertilizers . 3105 5%
189 Wattle extract, quebracho extract, chestnut extract 32 5%
190 Enzymatic preparations for pre-tanning 3202 5%
191 Agarbatti 3307 41 00 5%
192 Sulphonated castor oil, fish oil or sperm oil 3402 5%
193 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 aid of power, namely: (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 3605 00 10 5%
194 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip 4001 5%
195 Toy balloons made of natural rubber latex 4016 5%
196 Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws 4011, 4013 5%
197 Erasers 4016 5%
198 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 4101 5%
199 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split 4102 5%
200 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 4103 5%
201 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared 4104 5%
202 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 4105 5%
203 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared 4106 5%
204 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 4401 5%
205 Newsprint, in rolls or sheets 4801 5%
206 Kites 4823 5%
207 Brochures, leaflets and similar printed matter, whether or not in single sheets 4901 5%
208 Silk yarn 5004 to 5006 5%
209 Woven fabrics of silk or of silk waste 5007 5%
210 Garneted stock of wool or of fine or coarse animal hair, shoddy wool 5104 5%
211 Wool and fine or coarse animal hair, carded or combed 5105 5%
212 Yarn of wool or of animal hair 5106 to 5110 5%
213 Woven fabrics of wool or of animal hair 5111 to 5113 5%
214 Cotton and Cotton waste 5201 to 5203 5%
215 Cotton sewing thread, whether or not put up for retail sale 5204 5%
216 Cotton yarn [other than khadi yarn] 5205 to 5207 5%
217 Woven fabrics of cotton 5208 to 5212 5%
218 All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) 5301 5%
219 True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock) 5302 5%
220 All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock) 5303 5%
221 All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn 5305 to 5308 5%
222 Woven fabrics of other vegetable textile fibres, paper yarn 5309 to 5311 5%
223 Woven fabrics of manmade textile materials 5407, 5408 5%
224 Woven fabrics of manmade staple fibres 5512 to 5516 5%
225 Coir mats, matting and floor covering 5705 5%
226 Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal 5809, 5810 5%
227 Knitted or crocheted fabrics [All goods] 60 5%
228 Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece 61 5%
229 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece 62 5%
230 Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece 63 5%
231 Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself 64 5%
232 Bricks of fossil meals or similar siliceous earths 6901 00 10 5%
233 Building bricks 6904 10 00 5%
234 Earthen or roofing tiles 6905 10 00 5%
235 Glass beads. 7018 5%
236 Pawan Chakki that is Air Based Atta Chakki 84 5%
237 Hand pumps and parts thereof 8413, 8413 91 5%
238 Solar water heater and system 8419 19 5%
239 Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof 8437 5%
240 Following renewable energy devices & parts for their manufacture (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (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 84 or 85 5%
241 Rail locomotives powered from an external source of electricity or by electric accumulators 8601 5%
242 Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof 8602 5%
243 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 8603 5%
244 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) 8604 5%
245 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) 8605 5%
246 Railway or tramway goods vans and wagons, not self-propelled 8606 5%
247 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof 8607 5%
248 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing 8608 5%
249 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled 8713 5%
250 Other aircraft (for example, helicopters, aeroplanes), other than those for personal use 8802 5%
251 Parts of goods of heading 8802 8803 5%
252 Cruise ships, excursion boats, feryboats, cargo ships, barges and similar vessels for the transport of persons or goods 8901 5%
253 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 8902 5%
254 Tugs and pusher craft 8904 5%
255 Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms 8905 5%
256 Other vessels, including warships and lifeboats other than rowing boats 8906 5%
257 Other floating structures (for example, rafts, tanks, coffer-dams, landingstages, buoys and beacons) 8907 5%
258 Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 Any chapter 5%
259 Coronary stents and coronary stent systems for use with cardiac catheters 90 5%
260 Artificial kidney 90 or any other Chapter 5%
261 Disposable sterilized dialyzer or micro barrier of artificial kidney 90 or 84 5%
262 Parts of the following goods, namely: (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs 90 or any other Chapter 5%
263 Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule 90 or any other Chapter 5%
264 Kerosene pressure lantern 9405 50 31 5%
265 Parts of kerosene pressure lanterns including gas mantles 9405 91 00, 9405 92 00 or 9405 99 00 5%
266 Broomsticks 9603 10 00 5%
267 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 9704 5%
268 Numismatic coins 9705 5%
269 Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use. 9804 5%
270 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap 3401 [except 340130] 5%
SRN. Description of Goods HSN Code GST Rate (%)
1 Live horses 01012100, 010129 12%
2 Meat of bovine animals, frozen and put up in unit containers 0202 12%
3 Meat of swine, frozen and put up in unit containers 0203 12%
4 Meat of sheep or goats, frozen and put up in unit containers 0204 12%
5 Meat of horses, asses, mules or hinnies, frozen and put up in unit Containers 0205 12%
6 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers 0206 12%
7 Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers 0207 12%
8 Other meat and edible meat offal, frozen and put up in unit containers 0208 12%
9 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers 0209 12%
10 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers 0209 12%
11 Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers 0210 12%
12 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads 0405 12%
13 Cheese 0406 12%
14 Brazil nuts, dried, whether or not shelled or peeled 0801 12%
15 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts] 0802 12%
16 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried 0804 12%
17 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 0813 12%
18 Starches; inulin 1108 12%
19 Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 1501 12%
20 Fats of bovine animals, sheep or goats, other than those of heading 1503 1502 12%
21 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared 1503 12%
22 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 1504 12%
23 Wool grease and fatty substances derived therefrom (including lanolin) 1505 12%
24 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified 1506 12%
25 Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 1516 12%
26 Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 1517 12%
27 Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included 1518 12%
28 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products 1601 12%
29 Other prepared or preserved meat, meat offal or blood 1602 12%
30 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 1603 12%
31 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 1604 12%
32 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved 1605 12%
33 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid 2001 12%
34 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 2002 12%
35 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 2003 12%
36 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 2004 12%
37 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 2005 12%
38 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 2006 12%
39 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter 2007 12%
40 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground- nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits 2008 12%
41 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. 2009 12%
42 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 2101 30 12%
43 Yeasts and prepared baking powders 2102 12%
44 Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning 2103 [other than 2103 90 10, 2103 90 30, 2103 90 40] 12%
45 Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi 2106 12%
46 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form 2106 90 12%
47 Soya milk drinks 2202 90 10 12%
48 Fruit pulp or fruit juice based drinks 2202 90 20 12%
49 Tender coconut water put up in unit container and bearing a registered brand name 2202 90 90 12%
50 Beverages containing milk 2202 90 30 12%
51 Marble and travertine blocks 2515 12 10 12%
52 Granite blocks 2516 12%
53 Anaesthetics 28 12%
54 Potassium Iodate 28 12%
55 Steam 28 12%
56 Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 28 12%
57 Iodine 2801 20 12%
58 Medicinal grade hydrogen peroxide 2847 12%
59 Gibberellic acid 29 12%
60 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included 3001 12%
61 Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products 3002 12%
62 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 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 3003 12%
63 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 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 3004 12%
64 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes 3005 12%
65 Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives] 3006 12%
66 Fountain pen ink 3215 12%
67 Ball pen ink 3215 12%
68 Tooth powder 3306 10 10 12%
69 Odoriferous preparations which operate by burning [other than agarbattis] 3307 41 00 12%
70 Following goods namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO), d. De-mentholised oil (DMO), e. Spearmint oil, f. Mentha piperita oil 29, 30, 3302 12%
71 Candles, tapers and the like 3406 12%
72 Photographic plates and film for x-ray for medical use 3701 12%
73 Photographic plates and films, exposed and developed, other than cinematographic film 3705 12%
74 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films. 3706 12%
75 Silicon wafers 3818 12%
76 All diagnostic kits and reagents 3822 12%
77 Feeding bottles 3926 12%
78 Plastic beads 3926 12%
79 Latex Rubber Thread 4007 12%
80 Nipples of feeding bottles 4014 12%
81 Surgical rubber gloves or medical examination rubber gloves 4015 12%
82 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 4107 12%
83 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 4112 12%
84 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 4113 12%
85 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 4114 12%
86 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 4115 12%
87 Gloves specially designed for use in sports 4203 12%
88 The following goods, namely: — a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues 44 or any Chapter 12%
89 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking- sticks, umbrellas, tool handles or the like 4404 12%
90 Wood wool; wood flour 4405 12%
91 Railway or tramway sleepers (crossties) of wood 4406 12%
92 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints] 4408 12%
93 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood 4415 12%
94 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves 4416 12%
95 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood 4417 12%
96 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 4420 12%
97 Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware] 4421 12%
98 Natural cork, raw or simply prepared 4501 12%
99 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials 4601 12%
100 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah 4602 12%
101 Mechanical wood pulp 4701 12%
102 Chemical wood pulp, dissolving grades 4702 12%
103 Chemical wood pulp, soda or sulphate, other than dissolving grades 4703 12%
104 Chemical wood pulp, sulphite, other than dissolving grades 4704 12%
105 Wood pulp obtained by a combination of mechanical and chemical pulping processes 4705 12%
106 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material 4706 12%
107 Recovered (waste and scrap) paper or paperboard 4707 12%
108 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard 4802 12%
109 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 4804 12%
110 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter 4805 12%
111 Greaseproof papers 4806 20 00 12%
112 Glassine papers 4806 40 10 12%
113 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets 4807 12%
114 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 4808 12%
115 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size 4810 12%
116 Aseptic packaging paper 4811 12%
117 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 4817 30 12%
118 Cartons, boxes and cases of corrugated paper or paper board 4819 12%
119 Exercise book, graph book, & laboratory note book and notebooks 4820 12%
120 Paper pulp moulded trays 4823 12%
121 Paper splints for matches, whether or not waxed, Asphaltic roofing sheets . 48 12%
122 Music, printed or in manuscript, whether or not bound or illustrated 4904 00 00 12%
123 Plans and drawings for architectural, engineering, industrial, com-mercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitized paper and carbon copies of the foregoing 4906 00 00 12%
124 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title 4907 12%
125 Transfers (decalcomanias) 4908 12%
126 Printed or illustrated postcards; printed cards bearing personal greet-ings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings 4909 12%
127 Calendars of any kind, printed, including calendar blocks 4910 12%
128 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, Pic-tures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purpos-es reproduced with the aid of computer or any other devices 4911 12%
129 Wadding of textile materials and articles thereof; such as Absorbent cotton wool 5601 12%
130 Felt, whether or not impregnated, coated, covered or laminated 5602 12%
131 Nonwovens, whether or not impregnated, coated, covered or laminated . 5603 12%
132 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics 5604 12%
133 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread 5605 12%
134 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn 5606 12%
135 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics 5607 12%
136 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 5608 12%
137 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cord-age, rope or cables, not elsewhere specified or included 5609 12%
138 Carpets and other textile floor coverings, knotted, whether or not made up 5701 12%
139 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs 5702 12%
140 Carpets and other textile floor coverings, tufted, whether or not made up 5703 12%
141 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up 5704 12%
142 Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom 5705 12%
143 Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806 5801 12%
144 Terry towelling and similar woven terry fabrics, other than narrow fab-rics of heading 5806; tufted textile fabrics, other than products of heading 5703 5802 12%
145 Gauze, other than narrow fabrics of heading 5806 5803 12%
146 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006 5804 12%
147 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up 5805 12%
148 Narrow woven fabrics, other than goods of heading 5807; narrow fab-rics consisting of warp without weft assembled by means of an adhe-sive (bolducs) 5806 12%
149 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered 5807 12%
150 Braids in the piece; ornamental trimmings in the piece, without em-broidery, other than knitted or crocheted; tassels, pompons and similar articles 5808 12%
151 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] 5809 12%
152 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] 5810 12%
153 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or other-wise, other than embroidery of heading 5810 5811 12%
154 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations 5901 12%
155 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon 5902 12%
156 Textile fabrics impregnated, coated, covered or laminated with plas-tics, other than those of heading 5902 5903 12%
157 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape 5904 12%
158 Textile wall coverings 5905 12%
159 Rubberised textile fabrics, other than those of heading 5902 5906 12%
160 Textile fabrics otherwise impregnated, coated or covered; painted can-vas being theatrical scenery, studio backcloths or the like 5907 12%
161 Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated 5908 12%
162 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials 5909 12%
163 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or re-inforced with metal or other material 5910 12%
164 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet im-pregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles 5911 12%
165 Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece 61 12%
166 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece 62 12%
167 Other made up textile articles, sets, worn clothing and worn textile ar-ticles and rags, of sale value exceeding Rs. 1000 per piece 63 12%
168 Umbrellas and sun umbrellas (including walking-stick umbrellas, gar-den umbrellas and similar umbrellas) 6601 12%
169 Walking-sticks, seat-sticks, whips, riding-crops and the like 6602 12%
170 Parts, trimmings and accessories of articles of heading 6601 or 6602 6603 12%
171 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of head-ing 0505 and worked quills and scapes) 6701 12%
172 Sand lime bricks 68 12%
173 Fly ash bricks and fly ash blocks 6815 12%
174 Glasses for corrective spectacles and flint buttons 7015 10 12%
175 Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns 7020 12%
176 Mathematical boxes, geometry boxes and colour boxes, pencil sharp-eners 7310 or 7326 12%
177 Animal shoe nails 7317 12%
178 Sewing needles 7319 12%
179 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel . 7321 12%
180 Table, kitchen or other household articles of iron & steel; Utensils 7323 12%
181 Table, kitchen or other household articles of copper; Utensils 7418 12%
182 Table, kitchen or other household articles of aluminium; Utensils 7615 12%
183 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor 8211 12%
184 Paper knives, Pencil sharpeners and blades therefor 8214 12%
185 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware 8215 12%
186 Fuel elements (cartridges), non-irradiated, for nuclear reactors 8401 12%
187 Fixed Speed Diesel Engines of power not exceeding 15HP 8408 12%
188 Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps 8413 12%
189 Bicycle pumps 8414 20 10 12%
190 Other hand pumps 8414 20 20 12%
191 Parts of air or vacuum pumps and compressors of bicycle pumps 8414 90 12 12%
192 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers 8432 12%
193 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437 8433 12%
194 Milking machines and dairy machinery 8434 12%
195 Other agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders 8436 12%
196 Sewing machines 8452 12%
197 Composting Machines 8479 12%
198 Telephones for cellular networks or for other wireless networks 8517 12%
199 Parts for manufacture of Telephones for cellular networks or for other wireless networks 85 12%
200 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. 8525 60 12%
201 LED lamps 8539 12%
202 Electrically operated vehicles, including two and three wheeled electric motor vehicles 87 12%
203 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) 8701 12%
204 Bicycles and other cycles (including delivery tricycles), not motorised 8712 12%
205 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 8714 12%
206 Self-loading or self-unloading trailers for agricultural purposes 8716 20 00 12%
207 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); ani-mal drawn vehicles 8716 80 12%
208 Blood glucose monitoring system (Glucometer) and test strips 90 or any other Chapter 12%
209 Patent Ductus Arteriousus/Atrial Septal Defect occlusion device 90 or any other Chapter 12%
210 Contact lenses; Spectacle lenses 9001 12%
211 Intraocular lens 9002 12%
212 Spectacles, corrective 9004 12%
213 Drawing and marking out instruments; Mathematical calculating in-struments; pantographs; Other drawing or marking out instruments 9017 20 12%
214 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments . 9018 12%
215 Mechano-therapy appliances; massage apparatus; psychological aptitude testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 9019 12%
216 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 9020 12%
217 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body 9021 12%
218 Apparatus based on the use of X-rays or of alpha, beta or gamma radi-ations, for medical, surgical, dental or veterinary uses, including radi-ography or radiotherapy apparatus, X-ray tubes and other X-ray gen-erators, high tension generators, control panels and desks, screens, ex-aminations or treatment tables, chairs and the light 9022 12%
219 Coir products [except coir mattresses] 9404 12%
220 Products wholly made of quilted textile materials 9404 12%
221 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof 9405, 9405 50 31 12%
222 LED lights or fixtures including LED lamps 9405 12%
223 LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) 9405 12%
224 Toys like tricycles, scooters, pedal cars etc. (including parts and acces-sories thereof) [other than electronic toys] 9503 12%
225 Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] 9504 12%
226 Sports goods other than articles and equipments for general physical exercise 9506 12%
227 Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208) and similar hunting or shooting requisites 9507 12%
228 Pens [other than Fountain pens, stylograph pens] 9608 12%
229 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk 9608, 9609 12%
230 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof . 9615 12%
231 Sanitary towels (pads) and tampons, napkins and napkin liners for ba-bies and similar articles, of any material 9619 12%
232 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand- deco-rated manufactured articles; collages and similar decorative plaques 9701 12%
233 Original engravings, prints and lithographs 9702 12%
234 Original sculptures and statuary, in any material 9703 12%
235 Collections and collectors' pieces of zoological, botanical, mineralog-ical, anatomical, historical, archaeological, paleontological, ethno-graphic or numismatic interest [other than numismatic coins] 9705 12%
236 Antiques of an age exceeding one hundred years 9706 12%
237 Other Drugs and medicines intended for personal use 9804 12%
238 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared 1902 12%
239 Mayonnaise and salad dressings 2103 90 30 12%
240 Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers 3103 12%
241 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed 3702 12%
242 Photographic paper, paperboard and textiles, sensitised, unexposed 3703 12%
243 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums 3806 12%
244 Vanity bags 4202 22 40 12%
245 Artificial fur and articles thereof 4304 12%
246 Granules and powders, of pig iron, spiegeleisen, iron or steel 7205 12%
247 Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel 7224 12%
248 Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap 8101 to 8112 12%
249 Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools 8207 12%
250 Flexible tubing of base metal, with or without fittings 8307 12%
251 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super- heated water boilers 8402 12%
252 Central heating boilers other than those of heading 8402 8403 12%
253 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers 8405 12%
254 Steam turbines and other vapour turbines 8406 12%
255 Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine] 8412 12%
256 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks 8425 12%
257 Other machine-tools for working metal, or cermets, without removing material 8463 12%
258 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves 8481 12%
259 Ball bearing, Roller Bearings 8482 12%
260 Electrical resistors (including rheostats and potentiometers), other than heating resistors 8533 12%
261 Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo- electric crystals . 8541 12%
262 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter 8548 12%
263 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments 9025 12%
264 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X?ray, cosmic or other ionising radiations 9030 12%
SRN. Description of Goods HSN Code GST Rate (%)
1 Condensed milk 0402 91 10, 0402 99 20 18%
2 Malt, whether or not roasted 1107 18%
3 Vegetable saps and extracts; pectic substances, pectinates and pec-tates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. 1302 18%
4 Bidi wrapper leaves (tendu) 1404 90 10 18%
5 Indian katha 1404 90 50 18%
6 All goods i.e. Margarine, Linoxyn 1517 10 18%
7 Glycerol, crude; glycerol waters and glycerol lyes 1520 00 00 18%
8 Vegetable waxes (other than triglycerides), Beeswax, other insect wax-es and spermaceti, whether or not refined or coloured 1521 18%
9 Degras, residues resulting from the treatment of fatty substances or an-imal or vegetable waxes 1522 18%
10 All goods, including refined sugar containing added flavouring or col-ouring matter, sugar cubes 1701 91, 1701 99 18%
11 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery] 1702 18%
12 Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha] 1704 18%
13 Preparations suitable for infants or young children, put up for retail sale 1901 18%
14 All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flat-tened or beaten rice, commonly known as Chira, parched rice, com-monly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki] 1904 [other than 1904 10 20] 18%
15 All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread] 1905 [other than 1905 32 11, 1905 90 40] 18%
16 All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate 2101 20 18%
17 Curry paste 2103 90 10 18%
18 Mixed condiments and mixed seasoning 2103 90 40 18%
19 Soups and broths and preparations therefor; homogenised composite food preparations 2104 18%
20 Ice cream and other edible ice, whether or not containing cocoa 2105 00 00 18%
21 All kinds of food mixes including instant food mixes, soft drink con-centrates, Sharbat, Betel nut product known as "Supari", Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods; [other than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form] 2106 18%
22 Waters, including natural or artificial mineral waters and aerated wa-ters, not containing added sugar or other sweetening matter nor fla-voured 2201 18%
23 Ethyl alcohol and other spirits, denatured, of any strength 2207 18%
24 Vinegar and substitutes for vinegar obtained from acetic acid 2209 18%
25 Sulphur recovered as by-product in refining of crude oil 2503 00 10 18%
26 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel 2619 18%
27 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds 2620 18%
28 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste 2621 18%
29 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents ex-ceeds that of the non-aromatic constituents, such as Benzole (ben-zene), Toluole (toluene), Xylole (xylenes), Naphthelene 2707 18%
30 Pitch and pitch coke, obtained from coal tar or from other mineral tars 2708 18%
31 Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils ob-tained from bituminous minerals, these oils being the basic constitu-ents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST] 2710 18%
32 Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited] 2711 18%
33 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and simi-lar products obtained by synthesis or by other processes, whether or not coloured 2712 18%
34 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals 2713 18%
35 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; as-phaltites and asphaltic rocks 2714 18%
36 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) 2715 18%
37 All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods] 28 18%
38 All organic chemicals other than giberellic acid 29 18%
39 Nicotine polacrilex gum 30 18%
40 Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers 3104 18%
41 3105 3105 18%
42 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho ex-tract, chestnut extract) 3201 18%
43 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning sub-stances (other than Enzymatic preparations for pre-tanning) 3202 18%
44 Colouring matter of vegetable or animal origin (including dyeing ex-tracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin 3203 18%
45 Synthetic organic colouring matter, whether or not chemically de-fined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined 3204 18%
46 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes 3205 18%
47 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined 3206 18%
48 Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry 3207 18%
49 Prepared driers 3211 00 00 18%
50 Pigments (including metallic powders and flakes) dispersed in non- aqueous media, in liquid or paste form, of a kind used in the manufac-ture of paints (including enamels); stamping foils; dyes and other col-ouring matter put up in forms or packings for retail sale 3212 18%
51 Printing ink, writing or drawing ink and other inks, whether or not con-centrated or solid (Fountain pen ink and Ball pen ink) 3215 18%
52 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 macera-tion; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essen-tial oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases 3301 18%
53 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 odorif-erous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spear-mint oil, Mentha piperita oil] 3302 18%
54 Kajal pencil sticks 3304 20 00 18%
55 Hair oil 3305 9011, 3305 90 19 18%
56 Dentifices - Toothpaste 3306 10 20 18%
57 Artificial waxes and prepared waxes 3404 18%
58 Preparations known as “dental wax” or as “dental impression com-pounds”, put up in sets, in packings for retail sale or in plates, horse-shoe shapes, sticks or similar forms; other preparations for use in den-tistry, with a basis of plaster (of calcined gypsum or calcium sulphate) 3407 18%
59 Casein, caseinates and other casein derivatives; casein glues 3501 18%
60 Albumins (including concentrates of two or more whey proteins, con-taining by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives 3502 18%
61 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of head-ing 3501 3503 18%
62 Peptones and their derivatives; other protein substances and their de-rivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein 3504 18%
63 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches 3505 18%
64 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg 3506 18%
65 Enzymes, prepared enzymes 3507 18%
66 Propellant powders 3601 18%
67 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators 3603 18%
68 Matches (other than handmade safety matches [3605 00 10]) 3605 18%
69 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as In-stant print film, Cinematographic film (other than for x-ray for Medi-cal use) 3701 18%
70 Photographic plates, film, paper, paperboard and textiles, exposed but not developed 3704 18%
71 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films 3706 18%
72 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for pho-tographic uses, put up in measured portions or put up for retail sale in a form ready for use 3707 18%
73 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures 3801 18%
74 Activated carbon; activated natural mineral products; animal black, including spent animal black 3802 18%
75 Tall oil, whether or not refined 3803 00 00 18%
76 Residual lyes from the manufacture of wood pulp, whether or not con-centrated, desugared or chemically treated, including lignin sulpho-nates 3804 18%
77 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipen-tene; sulphite turpentine and other crude para-cymene; pine oil con-taining alpha-terpineol as the main constituent 3805 18%
78 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin ac-ids or on vegetable pitch 3807 18%
79 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting prod-ucts and plant-growth regulators, disinfectants and similar products 3808 18%
80 Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like indus-tries, not elsewhere specified or included 3809 18%
81 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods 3810 18%
82 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising prepara-tions and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber 3812 18%
83 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included 3815 18%
84 Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 3816 18%
85 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 3817 18%
86 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in elec-tronics [other than silicon wafers] 3818 18%
87 Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells 3821 18%
88 Industrial monocarboxylic fatty acids, acid oils from refining; industri-al fatty alcohols 3823 18%
89 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those con-sisting of mixtures of natural products), not elsewhere specified or in-cluded 3824 18%
90 Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.] 3825 18%
91 Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals 3826 18%
92 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; poly-amides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysul-phides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemi-cal derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for exam-ple, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms 3901 to 3913 18%
93 Ion exchangers based on polymers of headings 3901 to 3913, in prima-ry forms 3914 18%
94 Waste, parings and scrap, of plastics 3915 18%
95 Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics 3916 18%
96 Tubes, pipes and hoses, and fittings therefor, of plastics 3917 18%
97 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, 3919 18%
98 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 3920 18%
99 Other plates, sheets, film, foil and strip, of plastics 3921 18%
100 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics 3923 18%
101 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics 3924 18%
102 Builder's wares of plastics, not elsewhere specified 3925 18%
103 PVC Belt Conveyor, Plastic Tarpaulin 3926 18%
104 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM) 4002 18%
105 Reclaimed rubber in primary forms or in plates, sheets or strip 4003 18%
106 Waste, parings and scrap of rubber (other than hard rubber) and pow-ders and granules obtained therefrom 4004 18%
107 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip 4005 18%
108 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber 4006 18%
109 Vulcanised rubber thread and cord, other than latex rubber thread 4007 18%
110 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber 4008 18%
111 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) 4009 18%
112 Conveyor or transmission belts or belting, of vulcanised rubber 4010 18%
113 Rear Tractor tyres and rear tractor tyre tubes 4011 18%
114 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, fe-male (diaphragms), such as cervical caps] 4014 18%
115 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves] 4015 18%
116 School satchels and bags other than of leather or composition leather 4202 18%
117 Toilet cases 4202 12 10 18%
118 Hand bags and shopping bags, of artificial plastic material 4202 22 10 18%
119 Hand bags and shopping bags, of cotton 4202 22 20 18%
120 Hand bags and shopping bags, of jute 4202 22 30 18%
121 Handbags of other materials excluding wicker work or basket work 4202 29 10 18%
122 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103. 4301 18%
123 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 4302 18%
124 Wood in the rough 4403 18%
125 Wood sawn or chipped 4407 18%
126 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints] 4408 18%
127 Wood (including strips and friezes for parquet flooring, not assem-bled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed 4409 18%
128 r Resin bonded bamboo mat board, with or without veneer in between 44 or any Chapter 18%
129 r Bamboo flooring tiles 44 or any Chapter 18%
130 Tableware and Kitchenware of wood 4419 18%
131 Waste cork; crushed, granulated or ground cork 4501 18%
132 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) 4502 18%
133 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom 4503 18%
134 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork 4504 18%
135 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets 4803 18%
136 Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper) 4806 [Except 4806 20 00, 4806 40 10] 18%
137 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets 4809 18%
138 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper] 4811 18%
139 Filter blocks, slabs and plates, of paper pulp 4812 18%
140 Cigarette paper, whether or not cut to size or in the form of booklets or tubes 4813 18%
141 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes 4816 18%
142 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks] 4817 [Except 4817 30] 18%
143 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres 4818 18%
144 Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books] 4820 18%
145 Paper or paperboard labels of all kinds, whether or not printed 4821 18%
146 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 4822 18%
147 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper] 4823 18%
148 Sewing thread of manmade filaments, whether or not put up for retail sale 5401 18%
149 All synthetic filament yarn such as nylon, polyester, acrylic, etc 5402, 5404, 5406 18%
150 All artificial filament yarn such as viscose rayon, Cuprammonium, etc. 5403, 5405, 5406 18%
151 Synthetic or artificial filament tow 5501, 5502 18%
152 Synthetic or artificial staple fibres 5503, 5504, 5506, 5507 18%
153 Waste of manmade fibres 5505 18%
154 Sewing thread of manmade staple fibres 5508 18%
155 Yarn of manmade staple fibres 5509, 5510, 5511 18%
156 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes 6401 18%
157 Other footwear with outer soles and uppers of rubber or plastics 6402 18%
158 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather 6403 18%
159 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials 6404 18%
160 Other footwear 6405 18%
161 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof 6406 18%
162 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt 6501 18%
163 Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed 6502 18%
164 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed 6504 00 00 18%
165 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed 6505 18%
166 Other headgear, whether or not lined or trimmed 6506 18%
167 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear 6507 18%
168 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials 6804 18%
169 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up 6805 18%
170 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69 6806 18%
171 Pre cast Concrete Pipes 6810 18%
172 Articles of asbestos-cement, of cellulose fibre-cement or the like 6811 18%
173 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths 6902 18%
174 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths 6903 18%
175 Salt Glazed Stone Ware Pipes 6906 18%
176 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 6911 18%
177 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps] 6912 18%
178 Cullet and other waste and scrap of glass; glass in the mass 7001 18%
179 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked 7002 18%
180 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass 7010 18%
181 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) 7013 18%
182 Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses 7015 18%
183 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated 7017 18%
184 Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter 7018 18%
185 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics) 7019 18%
186 Pig iron and spiegeleisen in pigs, blocks or other primary forms 7201 18%
187 Ferro-alloys 7202 18%
188 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms 7203 18%
189 Ferrous waste and scrap; remelting scrap ingots of iron or steel 7204 18%
190 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) 7206 18%
191 Semi-finished products of iron or non-alloy steel 7207 18%
192 All flat-rolled products of iron or non-alloy steel 7208 to 7212 18%
193 All bars and rods, of iron or non-alloy steel 7213 to 7215 18%
194 Angles, shapes and sections of iron or non-alloy steel 7216 18%
195 Wire of iron or non-alloy steel 7217 18%
196 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel 7218 18%
197 All flat-rolled products of stainless steel 7219, 7220 18%
198 All bars and rods, of stainless steel 7221, 7222 18%
199 Wire of stainless steel 7223 18%
200 All flat-rolled products of other alloy stee 7225, 7226 18%
201 All bars and rods of other alloy steel. 7227, 7228 18%
202 Wire of other alloy steel 7229 18%
203 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel 7301 18%
204 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (crossties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails 7302 18%
205 Tubes, pipes and hollow profiles, of cast iron 7303 18%
206 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel 7304 18%
207 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross?sections, the external diameter of which exceeds 406.4 mm, of iron or steel 7305 18%
208 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel 7306 18%
209 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel 18%
210 Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge?sections, lock?gates, towers, lattice masts, roofs, roofing frame?works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers] . 7308 18%
211 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 7309 18%
212 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with 7310 18%
213 Containers for compressed or liquefied gas, of iron or steel 7311 18%
214 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated 7312 18%
215 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel 7313 18%
216 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel 7314 18%
217 Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90 7315 18%
218 Anchors, grapnels and parts thereof, of iron or steel 7316 18%
219 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper 7317 18%
220 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter- pins, washers (including spring washers) and similar articles, of iron or steel 7318 18%
221 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included 7319 18%
222 Springs and leaves for springs, of iron and steel 7320 18%
223 LPG stoves 7321 18%
224 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel 7323 18%
225 Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system 7325 18%
226 Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal 7326 18%
227 Copper mattes; cement copper (precipitated copper) 7401 18%
228 Unrefined copper; copper anodes for electrolytic refining 7402 18%
229 Refined copper and copper alloys, unwrought 7403 18%
230 Copper waste and scrap 7404 18%
231 Master alloys of copper 7405 18%
232 Copper powders and flakes 7406 18%
233 Copper bars, rods and profiles 7407 18%
234 Copper wire 7408 18%
235 Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm 7409 18%
236 Copper foils 7410 18%
237 7411 7411 18%
238 Copper tube or pipe fittings (for example, couplings, elbows, sleeves) 7412 18%
239 Stranded wires and cables 7413 18%
240 Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper 7415 18%
241 Metal castings 7419 91 00 18%
242 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy 7501 18%
243 Unwrought nickel Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy 18%
244 Nickel waste and scrap Unwrought nickel 18%
245 Nickel powders and flakes 7504 18%
246 Nickel bars, rods, profiles and wire 7505 18%
247 Nickel plates, sheets, strip and foil 7506 18%
248 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) 7507 18%
249 Other articles of nickel 7508 18%
250 Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods 7601 18%
251 Aluminium waste and scrap 7602 18%
252 Aluminium powders and flakes 7603 18%
253 Aluminium bars, rods and profiles 7604 18%
254 Aluminium wire 7605 18%
255 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm 7606 18%
256 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm 7607 18%
257 Aluminium tubes and pipes 7608 18%
258 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) 7609 18%
259 Aluminium structures (excluding prefabricated buildings of heading 94.06 and doors, windows and their frames and thresholds for doors under 7610 10 00) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates. rods, profiles, tubes and the like, prepared for use in structures 7610 [Except 7610 10 00] 18%
260 Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 7611 18%
261 Aluminium casks, drums, cans, boxes, etc 7612 18%
262 Aluminium containers for compressed or liquefied gas 7613 18%
263 Stranded wires and cables 7614 18%
264 Other articles of aluminium 7616 18%
265 Unwrought lead 7801 18%
266 Lead waste and scrap 7802 18%
267 Lead plates, sheets, strip and foil; lead powders and flakes 7804 18%
268 Other articles of lead (including sanitary fixtures and Indian lead seals) 7806 18%
269 Unwrought zinc 7901 18%
270 Zinc waste and scrap 7902 18%
271 Zinc dust, powders and flakes 7903 18%
272 Zinc bars, rods, profiles and wire 7904 18%
273 Zinc plates, sheets, strip and foil 7905 18%
274 Other articles of zinc including sanitary fixtures 7907 18%
275 Unwrought tin 8001 18%
276 Tin waste and scrap 8002 18%
277 Tin bars, rods, profiles and wire 8003 18%
278 Other articles of tin 8007 18%
279 Cermets and articles thereof, including waste and scrap 8113 18%
280 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) 8202 18%
281 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools 8203 18%
282 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles 8204 18%
283 Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks 8205 18%
284 Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale 8206 18%
285 Knives and cutting blades, for machines or for mechanical appliances 8208 18%
286 Plates, sticks, tips and the like for tools, unmounted, of cermets 8209 18%
287 Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink 8210 00 00 18%
288 Scissors, tailors' shears and similar shears, and blades therefor 8213 00 00 18%
289 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal 8301 18%
290 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal 8306 18%
291 Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal 8308 18%
292 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal 8309 18%
293 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying 8311 18%
294 Nuclear reactors; machinery and apparatus for isotopes separation 8401 18%
295 Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units 8404 18%
296 Hydraulic turbines, water wheels, and regulators therefor 8410 18%
297 Turbo-jets, turbo-propellers and other gas turbines - turbo-jets 8411 18%
298 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances 8416 18%
299 Industrial or laboratory furnaces and ovens, including incinerators, non-electric 8417 18%
300 Medical, surgical or laboratory sterilisers 8419 20 18%
301 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor 8420 18%
302 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases 8421 18%
303 Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines] 8422 20 00, 8422 30 00, 8422 40 00, 8522 90 [other than 8422 11 00, 8422 19 00] 18%
304 Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [other than electric or electronic weighing machinery] 8423 18%
305 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than fire extinguishers, whether or not charged] 8424 18%
306 Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane 8426 18%
307 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 8431 18%
308 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages 8435 18%
309 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils 8438 18%
310 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard 8439 18%
311 Book-binding machinery, including book-sewing machines 8440 18%
312 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds 8441 18%
313 Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) 8442 18%
314 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two or more of the functions of printing, copying or facsimile transmission] capable of connecting to an automatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle] 8443 18%
315 Machines for extruding, drawing, texturing or cutting man-made textile materials 8444 18%
316 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447 8445 18%
317 Weaving machines (looms) 8446 18%
318 Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting 8447 18%
319 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 solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles) 8448 18%
320 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats 8449 18%
321 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics 8451 18%
322 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines 8453 18%
323 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries 8454 18%
324 Metal-rolling mills and rolls therefor 8455 18%
325 Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes 8456 18%
326 Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal 8457 18%
327 Lathes (including turning centres) for removing metal 8458 18%
328 Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 8459 18%
329 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461 8460 18%
330 Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine- tools working by removing metal or cermets, not elsewhere specified or included 8461 18%
331 Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above 8462 18%
332 Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass . 8464 18%
333 Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials 8465 18%
334 Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand 8466 18%
335 Tools for working in the hand, pneumatic, hydraulic or with self- contained electric or non-electric motor 8467 18%
336 Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances 8468 18%
337 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers 8470 18%
338 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included 8471 18%
339 Perforating or stapling machines (staplers), pencil sharpening machines 8472 18%
340 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472 8473 18%
341 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand 8474 18%
342 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware 8475 18%
343 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter 8477 18%
344 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)] 8479 18%
345 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics 8480 18%
346 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories 8486 18%
347 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter 8487 18%
348 Electric motors and generators (excluding generating sets) . 8501 18%
349 Electric generating sets and rotary converters 8502 18%
350 Parts suitable for use solely or principally with the machines of heading 8501 or 8502 8503 18%
351 Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS) 8504 18%
352 Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads 8505 18%
353 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss 8514 18%
354 Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets 8515 18%
355 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 or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 8517 18%
356 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; 8518 18%
357 Video recording or reproducing apparatus, whether or not incorporating a video tuner 8521 18%
358 Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 8523 18%
359 Closed-circuit television (CCTV) 8525 18%
360 Computer monitors not exceeding 17 inches, Set top Box for Television (TV) 8528 18%
361 Electrical capacitors, fixed, variable or adjustable (pre-set) 8532 18%
362 Printed Circuits 8534 00 00 18%
363 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts 8535 18%
364 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 8538 18%
365 Electrical Filaments or discharge lamps 8539 18%
366 Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) 8540 18%
367 Electronic integrated circuits 8542 18%
368 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter 8543 18%
369 Winding Wires; Coaxial cables; Optical Fiber 8544 18%
370 Carbon electrodes 8545 18%
371 Electrical insulators of any material 8546 18%
372 Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements 9110 18%
373 Clock cases, and parts thereof 9112 18%
374 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers] 8609 18%
375 Military weapons other than revolvers, pistols 9301 18%
376 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 Industries certifies that the 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. 8703 18%
377 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle- loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns) 9303 18%
378 Refrigerated motor vehicles 8704 18%
379 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 9304 18%
380 Parts and accessories of articles of headings 9301 to 9304 9305 18%
381 Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle 8708 18%
382 Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads 9306 18%
383 Baby carriages and parts thereof 8715 18%
384 Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor 9307 18%
385 Balloons and dirigibles, gliders and other non-powered aircraft 8801 18%
386 Bamboo furniture 9403 18%
387 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens] 9002 18%
388 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof 8804 18%
389 Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof 8805 18%
390 Vessels and other floating structures for breaking up 8908 00 00 18%
391 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked 9001 18%
392 Frames and mountings for spectacles, goggles or the like, and parts thereof 9003 18%
393 Spectacles [other than corrective]; goggles and the like, corrective, protective or other 9004 18%
394 Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances] 9016 18%
395 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles 9402 18%
396 Coir mattresses, cotton pillows, mattress and quilts 9404 18%
397 Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter 9017 18%
398 Prefabricated buildings 9406 18%
399 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) 9024 18%
400 Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) 9503 18%
401 Swimming pools and padding pools 9506 18%
402 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 9026 18%
403 Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks 9606 21 00, 9606 22 00, 9606 29, 9606 30 18%
404 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes 9027 18%
405 Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles] 9603 [other than 9603 10 00] 18%
406 Gas, liquid or electricity supply or production meters, including calibrating meters therefor 9028 18%
407 Hand sieves and hand riddles 9604 00 00 18%
408 9029 9029 18%
409 Travel sets for personal toilet, sewing or shoe or clothes cleaning 9605 18%
410 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors 9031 18%
411 Slide fasteners and parts thereof 9607 18%
412 Fountain pens, stylograph pens and other pens 9608 18%
413 Automatic regulating or controlling instruments and apparatus 9032 18%
414 Boards, with writing or drawing surface, whether or not framed 9610 00 00 18%
415 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 9033 18%
416 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes 9612 18%
417 Clocks with watch movements, excluding clocks of heading 9104 9103 18%
418 Monopods, bipods, tripods and similar articles 9620 00 00 18%
419 Other clocks 9105 18%
420 Clock movements, complete and assembled 9109 18%
421 All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: (1) industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above. 9801 18%
422 Other clock parts 9114 18%
423 Laboratory chemicals 9802 18%
SRN. Description of Goods HSN Code GST Rate (%)
1 Molasses 1703 28%
2 Chewing gum / bubble gum and white chocolate, not containing cocoa 1704 28%
3 Cocoa butter, fat and oil 1804 28%
4 Cocoa powder, not containing added sugar or sweetening matter 1805 28%
5 Chocolates and other food preparations containing cocoa 1806 28%
6 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905] 1901 90 [other than 1901 10, 1901 20 00 28%
7 Waffles and wafers coated with chocolate or containing chocolate 1905 32 28%
8 Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder 2101 11, 2101 12 00 28%
9 Pan masala 2106 90 20 28%
10 Other non-alcoholic beverages 2202 90 90 28%
11 All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured 2202 10 28%
12 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] 2401 28%
13 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 2402 28%
14 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris] 2403 28%
15 Marble and travertine, other than blocks 2515 12 20, 2515 12 90 28%
16 Granite, other than blocks 2516 12 00 28%
17 Avgas 2710 28%
18 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter 3208 28%
19 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 3209 28%
20 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather 3210 28%
21 Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings 3213 28%
22 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 3209 28%
23 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather 3210 28%
24 Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings 3213 28%
25 Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like 3214 28%
26 Perfumes and toilet waters 3303 28%
27 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta] 3304 28%
28 All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil] 3305 [other than 3305 9011, 3305 90 19] 28%
29 Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)] 3306 [other than 3306 10 10, 3306 10 20] 28%
30 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants 3307 28%
31 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 3401 30 28%
32 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 3402 28%
33 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile 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 3403 28%
34 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 3405 28%
35 Modelling pastes, including those put up for children’s amusement 3407 28%
36 Prepared explosives, other than propellant powders; such as Industrial explosives 3602 28%
37 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles 3604 28%
38 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters 3606 28%
39 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils 3811 28%
40 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades 3813 28%
41 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers 3814 28%
42 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 3819 28%
43 Anti-freezing preparations and prepared de-icing fluids 3820 28%
44 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastic 3918 28%
45 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics 3922 28%
46 Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins] 3926 [other than 3926 40 11, 3926 90 10] 28%
47 New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres] 4011 28%
48 Retreaded or used tyres and flaps 4012 28%
49 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] 4013 28%
50 Other articles of vulcanised rubber other than hard rubber (other than erasers) 4016 [other than 4016 92 00] 28%
51 Hard rubber (for example ebonite) in all forms, including waste and scrap; articles of hard rubber 4017 28%
52 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material 4201 28%
53 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, to-bacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than School satchels and bags other than of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags of other materials excluding wicker work or basket work] 4202 28%
54 Articles of apparel and clothing accessories, of leather or of composition leather 4203 28%
55 Other articles of leather or of composition leather 4205 28%
56 Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons 4206 28%
57 Articles of apparel, clothing accessories and other articles of furskin 4303 28%
58 Articles of artificial fur 4304 28%
59 Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified board 4410 28%
60 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 4411 28%
61 Plywood, veneered panels and similar laminated wood 4412 28%
62 Densified wood, in blocks, plates, strips, or profile shapes 4413 28%
63 Wooden frames for paintings, photographs, mirrors or similar objects 4414 28%
64 Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 4418 28%
65 Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware 4421 28%
66 Wall paper and similar wall coverings; window transparencies of paper 4814 28%
67 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit 6702 28%
68 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 6703 28%
69 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included 6704 28%
70 Setts, curbstones and flagstones, of natural stone (except slate) 6801 28%
71 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 powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other calcareous stone 6802 28%
72 Worked slate and articles of slate or of agglomerated slate 6803 28%
73 Articles of asphalt or of similar material (for example, petroleum itumen or coal tar pitch) 6807 28%
74 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 6808 28%
75 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented 6809 28%
76 Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering 6810 28%
77 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 6812 28%
78 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials 6813 28%
79 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials 6814 28%
80 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included 6815 28%
81 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths 6901 28%
82 Ceramic flooring blocks, support or filler tiles and the like 6904 28%
83 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods 6905 28%
84 Ceramic pipes, conduits, guttering and pipe fittings 6906 28%
85 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 6907 28%
86 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods 6909 28%
87 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 6910 28%
88 Statuettes and other ornamental ceramic articles 6913 28%
89 Other ceramic articles 6914 28%
90 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 7003 28%
91 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 7004 28%
92 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 7005 28%
93 Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials 7006 00 00 28%
94 Safety glass, consisting of toughened (tempered) or laminated glass 7007 28%
95 Multiple-walled insulating units of glass 7008 28%
96 Glass mirrors, whether or not framed, including rear-view mirrors 7009 28%
97 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like 7011 28%
98 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked 7014 28%
99 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked 7014 28%
100 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 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 7016 28%
101 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns] 7020 28%
102 Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel 7321 28%
103 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel 7322 28%
104 Sanitary ware and parts thereof of iron and steel 7324 28%
105 All goods other than utensils i.e. sanitary ware and parts thereof of copper 7418 28%
106 Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00 7419 28%
107 Doors, windows and their frames and thresholds for doors 7610 10 00 28%
108 All goods other than utensils i.e. sanitary ware and parts thereof 7615 28%
109 Razors and razor blades (including razor blade blanks in strips) 8212 28%
110 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof] 8214 28%
111 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal 8302 28%
112 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal 8303 28%
113 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 8304 28%
114 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base meta 8305 28%
115 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 8310 28%
116 Spark-ignition reciprocating or rotary internal combustion piston engine 8407 28%
117 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) 8408 28%
118 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 . 8409 28%
119 Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30], concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10] 8413 28%
120 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters 8414 28%
121 Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 8415 28%
122 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 8418 28%
123 Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89 20], Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30], Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70]; parts [8419 90] 8419 28%
124 Dish washing machines, household [8422 11 00] and other [8422 19 00] 8422 28%
125 Electric or electronic weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds 8423 28%
126 Fire extinguishers 8424 28%
127 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 8427 28%
128 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 8428 28%
129 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 8429 28%
130 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers 8430 28%
131 Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle 8443 28%
132 Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle 8443 28%
133 Household or laundry-type washing machines, including machines which both wash and dry 8450 28%
134 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewriters, electric or non-electric, Perforating or stapling machines (staplers), pencil sharpening machines] 8472 28%
135 Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines 8476 28%
136 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter 8478 28%
137 Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00] 8479 28%
138 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) 8483 28%
139 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals 8484 28%
140 Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)] 8504 28%
141 Primary cells and primary batteries 8506 28%
142 Electric accumulators, including separators therefor, whether or not rectangular (including square) 8507 28%
143 Vacuum cleaners 8508 28%
144 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 8509 28%
145 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor 8510 28%
146 Electrical ignition or starting equipment of a kind used for spark- ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines 8511 28%
147 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 8512 28%
148 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 8513 28%
149 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 8516 28%
150 ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40] 8517 28%
151 Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-frequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00] 8518 28%
152 Sound recording or reproducing apparatus 8519 28%
153 Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders [other than CCTV] 8525 28%
154 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 8526 28%
155 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock 8527 28%
156 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 17 inches] 8528 28%
157 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 8529 28%
158 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) 8530 28%
159 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 8531 28%
160 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, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables 8536 28%
161 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 8537 28%
162 Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps] 8539 28%
163 Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon) 8545 28%
164 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material 8547 28%
165 Motor vehicles for the transport of ten or more persons, including the driver 8702 28%
166 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons] 8703 28%
167 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] 8704 28%
168 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) 8705 28%
169 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 8706 28%
170 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 8707 28%
171 Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] 8708 28%
172 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles 8709 28%
173 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 8710 28%
174 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars 8711 28%
175 Parts and accessories of vehicles of headings 8711 and 8713 8714 28%
176 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] 8716 28%
177 Aircrafts for personal use 8802 28%
178 Yachts and other vessels for pleasure or sports; rowing boats and canoes 8903 28%
179 Goggles 9004 28%
180 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 9005 28%
181 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 9006 28%
182 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 9007 28%
183 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 9008 28%
184 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens 9010 28%
185 Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection 9011 28%
186 Microscopes other than optical microscopes; diffraction apparatus 9012 28%
187 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter 9013 28%
188 Direction finding compasses; other navigational instruments and appliances 9014 28%
189 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders 9015 28%
190 Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights 9016 28%
191 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for \ including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light 9022 28%
192 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses 9023 28%
193 Wrist-watches, pocket-watches and other watches, including stop- watches, with case of precious metal or of metal clad with precious metal 9101 28%
194 Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 9102 28%
195 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels 9104 28%
196 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders) 9106 28%
197 Time switches with clock or watch movement or with synchronous motor 9107 28%
198 Watch movements, complete and assembled 9108 28%
199 Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; roug 9110 28%
200 Watch cases and parts thereof 9111 28%
201 Cases for other than clocks, and parts thereof 9112 28%
202 Watch straps, watch bands and watch bracelets, and parts thereof 9113 28%
203 Other watch parts 9114 28%
204 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments 9201 28%
205 Other string musical instruments (for example, guitars, violins, harps) 9202 28%
206 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs 9205 28%
207 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) 9206 00 00 28%
208 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 9207 28%
209 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signaling instruments . 9208 28%
210 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds 9209 28%
211 Revolvers and pistols, other than those of heading 9303 or 9304 9302 28%
212 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof 9401 28%
213 Other furniture [other than bamboo furniture] and parts thereof 9403 28%
214 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered 9404 28%
215 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included 9405 28%
216 Video games consoles and Machines 9504 28%
217 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes 9505 28%
218 Articles and equipment for general physical exercise, gymnastics, athletics 9506 28%
219 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] 9508 28%
220 Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding) 9601 28%
221 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin 9602 28%
222 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand- operated composing sticks and hand printing sets incorporating such composing sticks 9611 28%
223 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks 9613 28%
224 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof 9614 28%
225 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations 9616 28%
226 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 9617 28%
227 Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing 9618 28%
228 All dutiable articles intended for personal use 9804 28%
SRN. Description of Goods SAC Code GST Rate (%)
1 9609 Slate pencils and chalk sticks Nill
SRN. Description of Goods SAC Code GST Rate (%)
SRN. Description of Goods SAC Code GST Rate (%)
SRN. Description of Goods SAC Code GST Rate (%)
SRN. Description of Goods SAC Code GST Rate (%)
SRN. Description of Goods SAC Code GST Rate (%)
SRN. Description of Goods SAC Code GST Rate (%)
1 Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; Optical Fiber] 8544 28%