Sl. No.

Rate
of Tax
COMMODITY
MANUALLY OPERATED OR ANIMAL DRIVEN AGRICULTURAL
IMPLEMENTS

3
4
5
6
7

8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32

0
0

SPARE PARTS, COMPONENTS AND ACCESSORIES OF MANUALLY

OPERATED OR ANIMAL DRIVEN AGRICULTURAL IMPLEMENTS
ORTHOPAEDIC OR FRACTURE APPLIANCES USED BY
HANDICAPPED PERSONS
ARTIFICIAL JOINTS AND ARTIFICIAL PARTS OF THE BODY USED BY
HANDICAPPED PERSONS
FREQUENCY MODULATED HEARING AID SYSTEM USED FOR
HEARING BY HANDICAPPED PERSONS
PARTS AND ACCESSORIES OF HEARING AIDS USED BY
HANDICAPPED PERSONS

0
0
0
0
0

WHEEL CHAIRS FOR INVALIDS, WHETHER OR NOT

MECHANICALLY PROPELLED (INCLUDING MOTORIZED) AND THEIR
PARTS AND ACCESSORIES USED BY HANDICAPPED PERSONS
0
BRAILLE TYPEWRITERS WHETHER OR NON ELECTRIC USED BY
HANDICAPPED PERSONS
BRAILLE PAPER USED BY HANDICAPPED PERSONS
0
AQUATIC FEED
0
POULTRY FEED
0
CATTLE FEED
0
GRASS
0
HAY
0
STRAW
0
ANIMAL AND POULTRY SUPPLEMENT
0
HUSK OF PULSES
0
ANIMAL AND POULTRY CONCENTRATES AND ADDITIVES
0
WHEAT BRAN
0
DE-OILED CAKE
0
BETEL LEAVES
0
BOOKS
0
PERIODICALS
0
JOURNALS
0
MAPS
0
CHARTS
0
GLOBES
0
CHARKHA
0
AMBAR CHARKHA
0
HANDLOOMS
0
HANDLOOM FABRIC
0
GANDHI TOPI
0

33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76

CHARCOAL
COARSE GRAINS OTHER THAN PADDY, RICE AND WHEAT
CONDOMS AND CONTRACEPTIVES
COTTON YARN IN HANK AND CONE
SILK YARN IN HANK AND CONE
CURD
LUSSI
BUTTER MILK
SEPERATED MILK
EARTHEN POT
ELECTRICITY ENERGY
FIRE WOOD EXCEPT CASURINA AND EUCALYPTUS TIMBER
FISH NET
FISH FABRICS
FISH SEEDS
PRAWN/SHRIMP SEEDS
FRESH MILK
PASTEURIZED MILK
FRESH PLANTS
SAPLINGS
FRESH FLOWERS
FRESH VEGETABLES
FRESH FRUITS
GARLIC
GINGER
BANGLES EXCEPT THOSE MADE OF PRECIOUS METALS
BLOOD INCLUDING BLOOD COMPONENTS
INDIGENOUS HANDMADE MUSICAL INSTRUMENTS
KUMKUM
BINDI
ALTA
SINDUR
MEAT (NOT CURED OR FROZEN)
FISH (NOT CURED OR FROZEN)
PRAWN (NOT CURED OR FROZEN)
OTHER AQUATIC PRODUCTS (NOT CURED OR FROZEN)
POULTRY
EGGS
LIVESTOCK
ANIMAL HAIR
NATIONAL FLAG
ORGANIC MANURE
FERTILIZERS
BIO INPUTS LIKE BIO FERTILIZERS, MICRO-NUTRIENTS AND
PLANT GROWTH PROMOTERS

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99

100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115

0
NON-JUDICIAL STAMP PAPER SOLD BY GOVERMENT TREASURIES
0
POSTAL ITEMS LIKE ENVELOPE, POST CARDS ETC SOLD BY
GOVERNMENT
0
RUPEE NOTE WHEN SOLD TO THE RESERVE BANK OF INDIA
CHEQUES -LOOSE OR IN BOOK FORM
0
RAW WOOL
0
SEMEN INLUCING FROZEN SEMEN
0
SILK WORM LAYING
0
SILK WORM COCOON
0
RAW SILK
0
SLATE AND SLATE PENCILS
0
GEOMETRY BOXES
0
COLOUR BOXES
0
CRAYONS
0
PENCIL SHARPNERS
0
EMPTY PENCIL/GEOMETRY BOX
0
TENDER GREEN COCONUT
0
TODDY
0
NEERA
0
ARAK
0
BREAD (BRANDED OR UNBRANDED)
0
COMMON SALT (PROCESSED AND UNPROCESSED)
0
SENDHA NAMAK
0
0
WATER (OTHER THAN AERATED, MINERAL, DISTILLED,
MEDICINAL, IONIC, BATTERY, DE-MINERALIZED WATER AND
WATER SOLD IN SEALED CONTAINER)
COMPRESSED NATURAL GAS (CNG) FOR USE IN THE TRANSPORT 0
SECTOR
RAKHI
0
HANDMADE SAFETY MATCHES
0
IDOLS MADE OF CLAY
0
CLAY LAMPS
0
MURMURALU
0
PELALU
0
ATUKULU
0
0
PUFFED RICE COMMONLY KNOWN AS MURI,CHIRA, MURKI, ETC)
POHA
0
MURMURA
0
LAI
0
MUDDHAS MADE OF SARKANDA
0
PHOOL BUHARI / JHAROO
0
0
COCONUT IN SHELL
0

116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133

134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154

SEPARATED KERNEL OF COCONUT

RELIGIOUS PICTURES NOT FOR USE AS CALENDARS
PADDY
RICE
WHEAT
PULSES
KHANDSARI
SUGAR (INCLUDING IMPORTED SUGAR IN ALL FORMS)
TEXTILES (EXCEPT TEXTILE ENTRIES IN IIIRD SCHEDULE)
FLOUR
ATTA
MAIDA
SUJI
BESAN
RASSI
BAN
NEWARS
MID-DAY MEALS (SUPPLIED BY GNCT DELHI OR LOCAL BODIES
APPROVED AGENCIES IN SCHOOLS RUN BY THEM)
KHADI GARMENTS
KHADI BAGS
KHADI MADE-UPS
ALL SEEDS OTHER THAN OIL SEEDS
GUR & JAGGERI
ITEMS COVERED UNDER PDS (EXCEPT KEROSENE)
ITEMS UNDER CUSTOMS BOND FOR RE-EXPORT AFTER
MANUFACTURING OR OTHERWISE
PAPPAD
VADI
LAC/SHELL-LAC
PLASTIC WASTE
SCRAP GLASS
SCRAP GLASS BOTTLES
MOTION PICTURE DISTRIBUTION WHEN TREATED AS RIGHT TO
USE GOODS
NATURAL GAS (AS PER ENTRY NO 63 OF SCH 1)

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

NATURAL GAS AND R-LNG(AS PER ENTRY NO 64 OF SCH 1)

LEAF PLATES AND CUPS
0
PAPER WASTE
0
INCENSE STICKS COMMONLY KNOWN AS AGARBATI, DHUP KATHI 0
OR DHUP BATI
DEFERIPRONE
0
DESFERRIOXAMINE
0

155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195

FOOTWEAR HAVING MRP UP TO RS 500/-(AS PER ENTRY NO 69

OF SCH I)
HAWAN SAMAGRI
ROLI,
SACRED THREAD
KIRPAN
PRASADUM BY RELIGIOUS INSTITUTIONS
MISRI AS PART OF PRASAD
PATASHA AS PART OF PRASAD
TRI-CYCLE MEANT FOR USE BY PERSONS WITH DISABILITY
BLOOD FILTERS
BLOOD BAGS
KEROSENE-STOVES
KEROSENE LANTERNS
KEROSENE PETROMAX
SPARES OF KEROSENE STOVES,LANTERNS AND PETROMAX
EMBROIDERY AND ZARI ITEMS (AS PER ENTRY 75 OF SCHEDULE1)
ORAL IRON CHELATOR DEFARASIROX
LIQUEFIED PETROLEUM GAS (LPG) FOR DOMESTIC USE
SANITARY NAPKINS (AS PER ENTRY NO 78 OF SCH I)
JAN AHAAR (AS PER ENTRY 79 OF SCHEDULE 1)
BICYCLES HAVING MRP UPTO RS3500/ADULT DIAPERS
TRICYCLES
KITES AND CHARKHI
MANJHA USED FOR FLYING KITES
JUNA
MAHAWAR,
HAIRPINS,
HAIRBAND,
HAIRCLIPS,
SAFETY PINS
SAREE FALLS
REFUSE DERIVED FUEL (RDF)
TILES MADE FROM MALBA
KERBSTONES MADE FROM MALBA
CHILLY SPRAY USED FOR SELF-DEFENCE
ORGANIC GULAL
ORGANIC COLOURS
SINGHARA AND ITS ATTA, KUTTU AND THEIR ATTA
KUTTU AND ITS ATTA
BULLION

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1

196

1
ARTICLES OF GOLD INCLUDING JEWELLERY MADE FROM GOLD

197
198
199
200
201
202

203
204
205
206
207
208
209
210
211

212
213
214
215
216
217
218
219
220
221
222
223
224
225
226

1
ARTICLES OF SILVER INCLUDING JEWELLERY MADE FROM SILVER
1
ARTICLES OF PRECIOUS METALS INCLUDING JEWELLERY MADE
FROM PRECIOUS METALS
PRECIOUS STONES
1
SEMI-PRECIOUS STONES
1
5
AGRICULTURAL IMPLEMENTS NOT OPERATED MANUALLY OR NOT
DRIVEN BY ANIMAL
5
SPARE PARTS, COMPONENTS AND ACCESSORIES OF
AGRICULTURAL IMPLEMENTS NOT OPERATED MANUALLY OR NOT
DRIVEN BY ANIMAL
5
ALL EQUIPMENTS FOR COMMUNICATIONS SUCH AS, PRIVATE
BRANCH EXCHANGE (PBX)
ELECTRONIC PRIVATE AUTOMATIC BRANCH EXCHANGE (EPABX) 5
ETC
ALL INTANGIBLE GOODS LIKE COPYRIGHT, PATENT, REP LICENSE, 5
GOODWILL ETC
5
ALL KINDS OF BRICKS INCLUDING FLY ASH BRICKS
REFRACTORY BRICKS
5
ASPHALTIC ROOFING
5
EARTHEN TILES
5
5
ALL TYPES OF YARN OTHER THAN COTTON AND SILK YARN IN
HANK AND SEWING THREAD
5
ALL UTENSILS AND CUTLERY ITEMS MADE OF METALS
(INCLUDING PRESSURE COOKERS/PANS)EXCEPT THOSE MADE OF
PRECIOUS METALS
ARECANUT POWDER
5
BETEL NUT
5
BAMBOO
5
5
BEARINGS INCLUDING PLUMMER BLOCKS,
BEARINGS INCLUDING HOUSING FOR BEARING
5
BEARINGS INCLUDING LOCATE RINGS AND COVERS,
5
BEARINGS INCLUDING ADOPTER WITH DRAWL SLEEVES,
5
BEARINGS INCLUDING LOCK-NUTS, LOCK-WASHERS
5
BEARINGS INCLUDING CLAMPS AND ROLLING ELEMENTS
5
BEEDI LEAVES
5
BELTINGS
5
5
BICYCLES HAVING MRP ABOVE RS3500/CYCLE RICKSHAWS
5
PARTS INCLUDING TYRES AND TUBES THEREOF
5
BONE MEAL
5

227
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229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248

249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265

5
DRUGS & MEDICINES
VACCINES
SYRINGES
DRESSINGS
MEDICATED OINTMENTS PRODUCED UNDER A DRUGS LICENCE
LIGHT LIQUID PARAFFIN OF IP GRADE
CASTINGS INCLUDING ALL METAL CASTINGS
CENTRIFUGAL PUMPS
MONOBLOC PUMPS
SUBMERSIBLE PUMPS
PARTS OF CENTRIFUGAL MONOBLOC PUMPS
COFFEE BEANS
COFFEE SEEDS
COCOA POD
GREEN TEA LEAF
CHICORY
COIR
COIR PRODUCTS EXCLUDING COIR MATTRESSES
COTTON
COTTON WASTE
CRUCIBLES
DECLARED GOODS AS SPECIFIED IN SECTION 14 OF THE
CENTRAL SALES TAX ACT, 1956 BUT NOT INCLUDING CEREALS,
PULSES, SUGAR, TEXTILES, TOBACCO AND LIQUEFIED
PETROLEUM GAS (LPG) FOR DOMESTIC USE
EDIBLE OILS
OIL CAKE
ELECTRODES
WELDING EQUIPMENTS
EXERCISE BOOK
GRAPH BOOK
LABORATORY NOTE BOOK
FERROUS AND NON-FERROUS METALS
ALLOYS
NON-METALS SUCH AS ALUMINIUM
COPPER
ZINC
EXTRUSIONS OF NON-METALS
FIBERS OF ALL TYPES
FIBER WASTE
FRIED
ROASTED GRAMS

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299

EDIBLE VARIETY OF RUB GUR

HAND PUMPS
SPARE PARTS OF HAND PUMPS
MEDICINAL HERBS
AMLA
HARRAD
BAHERA
SIKAKAI
KATHA
SUPARI
RATTANJOT
KHUSK PUDINA
BARK
DRY PLANT
DRY ROOT COMMONLY KNOWN AS JARI BOOTI
DRY FLOWER
HOSE PIPES
HOSIERY GOODS
HUSK
BRAN OF CEREALS
ICE
INDUSTRIAL CABLES (HIGH VOLTAGE CABLES)
XLPE CABLES
JELLY FILLED CABLES
OPTICAL FIBERS
IT PRODUCTS
COMPUTERS
TELEPHONE
PARTS OF TELEPHONE
TELEPRINTER
WIRELESS EQUIPMENT
PARTS OF WIRELESS EQUIPMENT
MOBILE PHONE AND ALL MOBILE ACCESSORIES COSTING UPTO
RUPEES TEN THOUSAND
INFORMATION TECHNOLOGY PRODUCTS AS PER THE
DESCRIPTION IN COLUMN (2) BELOW, AS COVERED UNDER THE
HEADINGS, OR SUB-HEADINGS MENTIONED IN COLUMN (3), AS
THE CASE MAY BE, OF THE CENTRAL EXCISE TARIFF ACT, 1985 (5
OF 1986)

300

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

5
AUTOMATIC TYPEWRITER AND WORD PROCESSING MACHINES

301

5
ELECTRONIC CALCULATOR CAPABLE OF OPERATIONS WITHOUT
AN EXTERNAL SOURCE OF ELECTRICAL POWER AND POCKET
SIZE DATA RECORDING, REPRODUCING AND DISPLAYING
MACHINES WITH CALCULATING FUNCTIONS (INCLUDING
ELECTRONIC DIARIES OTHER THAN THOSE COVERED UNDER
HEADING NO 8571) OR INCORPORATING A PRINTING DEVICE

302

303

AUTOMATIC DATA PROCESSING MACHINES AND UNITS THEREOF, 5

MAGNETIC OR OPTICAL READERS, MACHINES FOR
TRANSCRIBING DATA ONTO DATA MEDIA IN CODED FORM AND
MACHINES FOR PROCESSING SUCH DATA
5

ANALOGUE OR HYBRID AUTOMATIC DATA PROCESSING MACHINE,

ELECTRONIC DIARIES, PORTABLE DIGITAL AUTOMATIC DATA
PROCESSING MACHINE, PERSONAL COMPUTER, COMPUTER
SYSTEMS INCLUDING PERSONAL COMPUTERS, OTHER DIGITAL
AUTOMATIC DATA PROCESSING MACHINES COMPRISING IN THE
SAME HOUSING AT LEAST A CENTRAL PROCESSING UNIT AND AN
INPUT AND OUTPUT UNIT WHETHER OR NOT COMBINED, MICRO
COMPUTER / PROCESSOR, LARGE / MAINFRAME COMPUTER,
COMPUTER PRESENTED IN FORM OF SYSTEMS, DIGITAL
PROCESSING UNITS, STORAGE UNITS, INPUT UNITS, OUTPUT
UNITS TELETYPEWRITER, DATA ENTRY TERMINAL, LINE PRINTER,
DOT MATRIX PRINTER, LETTER QUALITY DAISY WHEEL PRINTER,
GRAPHIC PRINTER, PLOTTER, LASER JET PRINTER, KEY BOARD,
MONITOR, STORAGE UNITS, FLOPPY DISC DRIVE
304

5
WINCHESTER / HARD DISC DRIVES, REMOVAL / EXCHANGEABLE
DISC DRIVES, MAGNETIC TAPE DRIVES, CARTRIDGE TAPE DRIVE,
OTHER UNITS OF AUTOMATIC DATA PROCESSING MACHINES,
UNINTERRUPTED POWER SUPPLY UNITS (UPS)

305

306

PARTS AND ACCESSORIES (OTHER THAN COVERS, CARRYING

CASES AND THE LIKE) SUITABLE FOR USE SOLELY OR
PRINCIPALLY WITH MACHINES OF HEADING NO 8570, PARTS AND
ACCESSORIES OF THE MACHINES OF HEADING NO 8570, PARTS
AND ACCESSORIES OF THE MACHINES OF HEADING NO 8571,
HEADSTACK, CONNECTORS FOR COMPUTER TERMINALS, MICRO
PROCESSOR FOR AUTOMATIC DATA PROCESSING MACHINES OF
HEADING NO 8571, RECONDITIONED COMPONENTS OF
COMPUTERS, NETWORK ACCESS CONTROLLERS
5
DC MICRO MOTORS / STEPPERS MOTORS OF AN OUTPUT NOT
EXCEEDING 375 WATTS

307
308
309

PARTS OF GOODS SPECIFIED IN HEADING NO 8501

UNINTERRUPTED POWER SUPPLIES (UPS), AND THEIR PARTS
[UNINTERRUPTED POWER SUPPLIES (UPS), INVERTERS AND
THEIR PARTS]

310
311

5
5
5
5

UNINTERRUPTED POWER SUPPLIES (UPS) AND THEIR PARTS

PERMANENT MAGNET AND ARTICLES INTENDED TO BECOME
PERMANENT MAGNET (FERRITES)

312

5
5

TELEPHONE SETS, VIDEO PHONES, LINE TELEPHONE SETS WITH

CORDLESS HANDSETS, PUSH BUTTON TYPE, ROTARY DIAL TYPE,
CORDLESS TELEPHONES, VIDEO TELEPHONES / VIDEO DOOR
PHONES, APPARATUS FOR CARRIER-CURRENT LINE SYSTEMS OF
FOR DIGITAL LINE SYSTEM, TELEPRINTERS, PLCC EQUIPMENT,
VOICE FREQUENCY TELEGRAPHY, MODEMS, MULTIPLEXERS /
STATISTICAL MULTIPLEXERS, ROUTERS, X-25PADS, HIGH BIT RATE
DIGITAL SUBSCRIBER LINE SYSTEM (HDSL) DIGITAL LOOP
CARRIER SYSTEM (DLC), SYNCHRONOUS DIGITAL HIERARCHY
SYSTEM (SDH), ISDN TERMINALS SUBSCRIBER END EQUIPMENT,
ISDN TERMINAL ADAPTERS AND PARTS OF THE EQUIPMENTS
COVERED BY THIS HEADING
313

314
315
316

MICROPHONES, MULTIMEDIA SPEAKERS, HEADPHONES,

EARPHONES AND COMBINED MICROPHONES/ SPEAKER SETS
AND THEIR PARTS
TELEPHONE ANSWERING MACHINES
PARTS OF TELEPHONE ANSWERING MACHINES

MAGNETIC TAPE FOR RECORDING SOUND, AUDIO MAGNETIC

TAPE, VIDEO MAGNETIC TAPE, MAGNETIC DISC, HARD DISC PACK,
FLOPPY DISC OR DISKETTES, REWRITABLE MAGNETO OPTICAL
DISC INCLUDING MINI DISC, CD RECORDABLE, CARDS
INCORPORATING A MAGNETIC STRIPE, MATTRESSES FOR THE
PRODUCTION OF RECORDS, PREPARED RECORD BLANKS,
CARTRIDGE TAPE, BLANK VIDEO CASSETTES U-MATIC AND 1
VIDEO CASSETTES/TAPE VIDEO CASSETTES SUITABLE TO
WORK WITH BETACAM / BETACAM SP/M-II S-VHS/DIGITAL S TYPE
VCR, 8MM VIDEO TAPES / CASSETTES IN FINISHED FORM, 635MM
(1/5) DIGITAL VIDEO CASSETTES AND DV TAPES SUITABLE TO
WORK WITH DIGITAL VIDEO CAMERA, BLANK MASTER DISC,
BLANK AUDIO CASSETTES, AUDIO TAPE CASSETTES IN FINISHED
FORM (BLANK), OPTICAL MEDIA DISCS, CD RECORDABLE, CD
REWRITABLE

5
5
5

317

SOFTWARE INCLUDING INFORMATION TECHNOLOGY SOFTWARE

ON ANY MEDIA, VIDEO COMPACT DISC OF EDUCATIONAL
NATURE, OTHER VIDEO COMPACT DISCS AND DIGITAL VIDEO
DISCS

318

TRANSMISSION APPARATUS (OTHER THAN APPARATUS FOR

RADIO BROADCASTING OR TV BROADCASTING, TRANSMISSION
APPARATUS INCORPORATING RECEPTION APPARATUS, DIGITAL
STILL IMAGE VIDEO CAMERAS)
RADIO COMMUNICATIONS RECEIVERS, RADIO PAGERS
(1) AERIALS, ANTENNAE AND THEIR PARTS

319
320
321
322
323
324
325
326

327
328

(2) PARTS OF GOODS SPECIFIED IN HEADING NO 8525 AND 8527

LCD PANELS, LED PANEL AND PARTS THEREOF
ELECTRICAL CAPACITORS, FIXED VARIABLE OR ADJUSTABLE
(PRESET) AND PARTS THEREOF
ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND
POTENTIOMETERS), OTHER THAN HEATING RESISTORS
PRINTED CIRCUITS

5
5
5
5
5
5
5
5

SWITCHES, CONNECTORS AND RELAYS FOR UPTO 5 AMPS AT

VOLTAGE NOT EXCEEDING 250 VOLTS, ELECTRONIC FUSES
DATA/GRAPHIC DISPLAY TUBES, OTHER THAN TV PICTURE TUBES 5
AND PARTS THEREOF
5
DIODES TRANSISTORS AND SIMILAR SEMICONDUCTOR DEVICES;
PHOTO SENSITIVE SEMICONDUCTIVE DEVICES, INCLUDING
PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN
MODULES OR MADE-UP INTO PANELS; LIGHT EMITTING DIODES;
MOUNTED PIEZO-ELECTRIC CRYSTALS

329
330
331
332
333

5
ELECTRONIC INTEGRATED CIRCUITS AND MICRO ASSEMBLIES
SIGNAL GENERATORS AND PARTS THEREOF
OPTICAL FIBER CABLES
OPTICAL FIBER AND OPTICAL FIBER BUNDLES; OPTICAL FIBER
CABLES
LIQUID CRYSTAL DEVICES, FLAT PANEL DISPLAY DEVICES AND
PARTS THEREOF

334

335
336
337
338

5
5
5
5
5

CATHODE RAY OSCILLOSCOPES, SPECTRUM ANALYSERS, CROSS

TALK METERS, GAIN MEASURING INSTRUMENTS, DISTORTION
FACTOR METERES, PSOPHOMETERES, NETWORK AND LOGIC
ANALYSERS AND SIGNAL ANALYSERS
KEROSENE OIL SOLD THROUGH PDS
NAPA SLABS (ROUGH FLOORING STONES)
SHAHABAD STONES
ORES

5
5
5
5

339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360

361
362
363
364
365
366
367
368

369
370
371
372
373
374
375
376
377
378

MINERALS
PAPER
NEWSPRINT
PIPES OF ALL VARIETIES
GI PIPES
CI PIPES
DUCTILE PIPES
PVC PIPES
HOSEPIPES
FITTINGS OF PVC AND HOSEPIPES
PRINTED MATERIAL
DIARY
CALENDAR
PRINTING INK EXCLUDING TONER AND CARTRIDGES
PULP OF BAMBOO
WOOD
PAPER
RAIL COACHES
ENGINES
WAGONS
PARTS OF WAGONS
READYMADE GARMENTS COSTING UPTO RUPEES FIVE
THOUSANDS BUT NOT INCLUDING THOSE MADE UP OF KHADI
RENEWABLE ENERGY DEVICES
SPARE PARTS OF RENEWABLE ENERGY DEVICES
SAFETY MATCHES OTHER THAN HAND-MADE SAFETY MATCHES
SEWING MACHINES
PARTS AND ACCESSORIES OF SEWING MACHINES
SHIP
OTHER WATER VESSELS

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

5
5
5
5
5
5
5
5

SILK FABRICS INCLUDING SILK SAREES BUT EXCLUDING

HANDLOOM SILK UNLESS COVERED BY ADDITIONAL EXCISE DUTY
SKIMMED MILK POWDER
5
UHT MILK
5
SOLVENT OILS
5
5
ALL KINDS OF SPICES AND CONDIMENTS
CUMIN SEEDS
5
TURMERIC
5
AJWAIN
5
HALDI
5
DHANIA
5
HING
5

379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420

METHI
SONTH
KALAUNJI
SOUNF
KHATAI
AMCHUR
LONG-PATTA
DAL- CHINI
TEJ-PATTA
JAVATRI JAIPHAL
PEPPER
ELAICHI OF ALL KIND
DRIED CHILIES
KANKAUL MIRCH
SPORTS GOODS EXCLUDING APPARELS
FOOTWEAR
STARCH
GLUES
ADHESIVES
TAMARIND
TRACTORS
THRESHERS
HARVESTERS
ATTACHMENTS AND PARTS THEREOF
TRANSMISSION TOWERS
UMBRELLA
PARTS AND ACCESSORIES OF UMBRELLA EXCEPT GARDEN
UMBRELLA
VANASPATI (HYDROGENATED VEGETABLE OIL)
VEGETABLE OIL
GINGILI OIL
BRAN OIL
WRITING INSTRUMENTS COSTING UPTO RUPEES ONE THOUSAND
PER PIECE
PROCESSED MEAT
POULTRY
FISH
PROCESSED OR PRESERVED VEGETABLES
FRUITS
FRUIT JAMS
JELLY
PICKLE
FRUITS SQUASH
PASTE

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

421
422
423
424
425

426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449

FRUIT DRINK
FRUIT JUICE WHETHER IN SEALED CONTAINER OR OTHERWISE
KNITTING WOOL
TEA

KIRANA ITEMS
ARAROTE
SINGHARA
KUTTU AND THEIR ATTA
SENDHA NAMAK
KALA NAMAK
HEENG,
AAM PAPAR,
MUSHRUM
KHUMBA
GUCHCHI,
GOLEY KA BURADA
TILL
RAI
POSTDANA
MUNGAFALI DANA
SABUDANA
ROLI
MEHENDI PATTI
PISI MEHENDI
SCHOOL BAGS HAVING MRP UPTO RS 300
PLASTIC GRANULES
PLASTIC POWDER
MASTER BATCHES
INDUSTRIAL INPUTS (ANIMAL (INCLUDING FISH) FATS AND OILS,
CRUDE, REFINED OR PURIFIED)

450

5
5
5
5
5

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

GLYCEROL, CRUDE, GLYCEROL WATERS AND GLYCEROL LYES

451

452

453

VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES), BEESWAX,

OTHER INSECT WAXES AND SPERMACETI, WHETHER OR NOT
REFINED OR COLOURED; DEGRAS; RESIDUES RESULTING FROM
THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR
VEGETABLE WAXES

5
ANIMAL OR VEGETABLE FATS BOILED, OXIDISED, DEHYDRATED,
SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN
INERT GAS OR OTHERWISE CHEMICALLY MODFIED; INEDIBLE
MIXTURES OR PREPARATIONS OF FATS AND OILS OF THIS
CHAPTER
LIQUID GLUCOSE (NON MEDICINAL), DEXTROSE SYRUP
5

454
455
456

457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487

488

DENATURED ETHYL ALCOHOL OF ANY STRENGTH

SULPHUR, BARYTES
MANGANESE ORES AND CONCENTRATES, INCLUDING
FERRUGINOUS MANGANESE ORES AND CONCENTRATES WITH A
MANGANESE CONTENT OF 20% OR MORE, CALCULATED ON THE
DRY WEIGHT
COPPER ORES AND CONCENTRATES
NICKEL ORES AND CONCENTRATES
COBALT ORES AND CONCENTRATES
ALUMINIUM ORES AND CONCENTRATES
LEAD ORES AND CONCENTRATES
ZINC ORES AND CONCENTRATES
TIN ORES AND CONCENTRATES
CHROMIUM ORES AND CONCENTRATES
TUNGSTEN ORES AND CONCENTRATES
URANIUM OR THORIUM ORES AND CONCENTRATES
MOLYBDENUM ORES AND CONCENTRATES
TITANIUM ORES AND CONCENTRATES
NIOBIUM, TANTALUM, VANADIUM OR ZIRCONIUM ORES AND
CONCENTRATES
PRECIOUS METAL ORES AND CONCENTRATES
OTHER ORES AND CONCENTRATES
GRANULATED SLAG (SLAG SAND) FROM THE MANUFACTURE OF
IRON OR STEEL
GROUND GRANULATED BLAST-FURNACE SLAG (GGBS)
BENZOLE
TOLUOLE
XYLOLE
NAPHTHALENE
PHENOLS
CREOSOTE OILS , MIXED XYLENE
BUTADENE
NORMAL PARAFFIN
BITUMEN
FLUORINE, CHLORINE, BROMINE AND IODINE

5
5
5

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

SULPHUR, SUBLIMED OR PRECIPITATED; COLLOIDAL SULPHUR

CARBON (CARBON BLACKS AND OTHER FORMS OF CARBON NOT 5
ELSEWHERE SPECIFIED OR INCLUDED)
5
HYDROGEN, RARE GASES OTHER THAN METALS EXCLUDING
OXYGEN (MEDICINAL GRADE)
5
ALKALI OR ALKALINE-EARTH METALS; RARE-EARTH METALS,
SCANDIUM AND YTTRIUM, WHETHER OR NOT INTERMIXED OR
INTERALLOYED; MERCURY
5
HYDROGEN CHLORIDE (HYDROCHLORIC ACID);
CHLOROSULPHURIC ACID

489
490
491
492
493
494
495
496
497

SULPHURIC ACID AND ANHYDRIDES THEREOF; OLEUM

NITRIC ACID; SULPHONITRIC ACIDS
DIPHOSPHORUS PENTAOXIDE; PHOSPHORIC ACID AND
POLYPHOSPHORIC ACIDS
OXIDES OF BORON; BORIC ACIDS
OTHER ORGANIC ACIDS AND OTHER INORGANIC COMPOUNDS
OF NON-METAL
HALIDES AND HALIDE OXIDES OF NON-METALS
SULPHIDES OF NON-METALS; COMMERCIAL PHOSPHORUS
TRISULPHIDE
AMMONIA, ANHYDROUS OR IN AQUEOUS SOLUTION

5
5
5
5
5
5
5
5
5

SODIUM HYDROXIDE (CAUSTIC SODA); POTASSIUM HYDROXIDE

(CAUSTIC POTASH); PEROXIDES OF SODIUM OR POTASSIUM
498

499
500
501
502
503
504
505
506
507

508
509

510
511
512
513
514
515

5
HYDROXIDE AND PEROXIDE OF MAGNESIUM; OXIDES,
HYDROXIDES AND PEROXIDES OF STRONTIUM OR BARIUM
ZINC OXIDE, ZINC PEROXIDE
ALUMINIUM HYDROXIDE, ALUMINIUM CALCIDES
CHROMIUM OXIDES AND HYDROXIDES
MANGANESE OXIDES
IRON OXIDES AND HYDROXIDES;
COBALT OXIDES AND HYDROXIDES; COMMERCIAL COBALT
OXIDES
TITANIUM OXIDE
LEAD OXIDES, READ LEAD AND ORANGE LEAD

5
5
5
5
5
5
5
5
5

HYDRAZINE AND HYDROXYLAMINE AND THEIR INORGANIC

SALTS; OTHER INORGANIC BASES; OTHER METAL OXIDES,
HYDROXIDES AND PEROXIDES
FLUORIDES; FLUOROSILICATES, FLUOROALUMINATES AND OTHER 5
COMPLEX FLUORINE SALTS
5
CHLORIDES, CHLORIDE OXIDES AND CHLORIDE HYDROXIDES;
BROMIDES AND BROMIDE OXIDES; IODIDES AND IODIDE OXIDES
5
BLEACH LIQUID, BLEACHING POWDER, SODIUM
HYPOCHLORIDES, SODIUM CHLORIDE
5
CHLORATES AND PERCHLORATES; BROMATES AND
PERBROMATES; IODATES AND PERIODATES
SULPHIDES; POLYSULPHIDES
5
DITHIONITES AND SULPHOXYLATES
5
SULPHITES; THIOSULPHATES
5
5
SODIUM SULPHATES, ALUMS, PEROXOSULPHATES
(PERSULPHATES), SODIUM HYDROGEN SULPHATE, FERROUS
SULPHATE, COPPER SULPHATE, AMONIUM ALUM, POTASH ALUM
AND FERRIC ALUM, MANGANESE SULPHATE, STRONTIUM
SULPHATE

516
517
518

519

520
521
522

523
524
525
526
527

BASIC CHROMIUM SULPHATE, SODIUM SULPHATE, MAGNESIUM

SULPHATE, FERROUS SULPHATE
NITRITES; NITRATES
PHOSPHINATES (HYPOPHOSPHITES), PHOSPHONATES
(PHOSPHITES); PHOSPHATES AND POLYPHOSPHATES, SODIUM
TRIPOLIUPHOSPHATE, TRISODIUM PHOSPHATE

5
5
5

5
CARBONATES; PEROXOCARBONATES (PERCARBONATES);
COMMERCIAL AMMONIUM CARBONATES CONTAINING AMMONIUM
CARBONATE
CYANIDES, CYANIDE OXIDES AND COMPLEX CYANIDES
5
FULMINATES, CYANATES AND THIOCYANATES
5
SILICATES, COMMERCIAL ALKALI METAL, SILICATES OF SODIUM, 5
SODIUM METASILICATES, SODIUM METASILICATES OF
POTASSIUM, MAGNESIUM TRISILICATE
BORATES; PEROXOBORATES (PERBORATES)
5
SODIUM DICHROMATE
5
SODIUM DICHROMATE
5
POTASSIUM DICHROMATE
5
RADIOACTIVE CHEMICAL ELEMENTS AND RADIOACTIVE ISOTOPES 5
(INCLUDING THE FISSILE CHEMICAL ELEMENTS AND ISOTOPES)
AND THEIR COMPOUNDS; MIXTURES AND RESIDUES CONTAINING
THESE PRODUCTS

528

ISOTOPES OTHER THAN THOSE OF HEADING NO 2855;

COMPOUNDS, INORGANIC OR ORGANIC OF SUCH ISOTOPES,
WHETHER OR NOT CHEMICALLY DEFINED

529

COMPOUNDS, INORGANIC OR ORGANIC, OF RARE EARTH

METALS, OF YTTRIUM OR OF SCANDIUM OR OF MIXTURES OF
THESE METALS
HYDROGEN PEROXIDE
PHOSPHIDES, WHETHER OR NOT CHEMICALLY DEFINED,
EXCLUDING FERROPHOSPHORUS
SILICON CARBIDE
CALCIUM CARBIDES

530
531
532
533
534

535
536
537
538
539
540

HYDRIDES, NITRITES, AZIDES, CILIDIDES AND BORIDES,

WHETHER OR NOT CHEMICALLY DEFINED, OTHER THAN
COMPOUNDS WHICH ARE ALSO CARBIDES OF HEADING NO 2859
CYCLIC HYDROCARBONS
HALOGENATED DERIVATIVES OF HYDROCARBONS
SULPHATED, NITRATED OR NITROSATED DERIVATIVES OF
HYDROCARBONS, WHETHER OR NOT HALOGENATED
ACYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED DERIVATIVES
CYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED DERIVATIVES
PHENOLS; PHENOL-ALCOHOLS AND THEIR DERIVATIVES

5
5
5
5
5

5
5
5
5
5
5

541

5
HALOGENATED, SULPHONATED, NITRATED OR NITROSATED
DERIVATIVES OF PHENOLS OR PHENOL-ALCOHOLS

542

ETHERS, ETHER-ALCOHOLS, ETHER-PHENOLS, ETHERALCOHOLPHENOLS, ALCOHOL PEROXIDES, ETHER PEROXIDES,

KETONE PEROXIDES (WHETHER OR NOT CHEMICALLY DEFINED)
AND THEIR HALOGENATED, SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES

543

EPOXIDES, EPOXYALCOHOLS, EPOXYPHENOLS AND

EPOXYETHERS, WITH A THREE-MEMBERED RING AND THEIR
HALOGENATED, SULPHONATED, NITRATED OR NITROSATED
DERIVATIVES

544

ACETALS AND HEMIACETALS, WHETHER OR NOT WITH OTHER

OXYGEN FUNCTION AND THEIR HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED DERIVATIVES

545

ALDEHYDES, WHETHER OR NOT WITH OTHER OXYGEN

FUNCTION; CYCLIC POLYMERS OF ALDEHYDES;
PARAFORMALDEHYDE

546

547
548

5
HALOGENATED, SULPHONATED, NITRATED OR NITROSATED
DERIVATIVES OF PRODUCTS OF HEADING NO 2912
ACETONE, NIBK, MEK, CYCLOHEXANONE, DIACETONE ALCOHOL
AND OTHERS
SATURATED ACYCLIC MONOCARBOXYLIC ACIDS AND THEIR
ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR
HALOGENATED, SULPHONATED, NITRATED OR NITROSATED
DERIVATIVES

549

5
5

5
UNSATURATED ACYCLIC MONOCARBOXYLIC ACIDS, CYCLIC
MONOCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES,
PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED,
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

550

POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES,

PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

551

CARBOXYLIC ACIDS WITH ADDITIONAL OXYGEN FUNCTION AND

THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS;
THEIR HALOGENATED, SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES

552

PHOSPHORIC ESTERS AND THEIR SALTS, INCLUDING

LACTOPHOSPHATES; THEIR HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED DERIVATIVES

553

5
ESTERS OF OTHER INORGANIC ACIDS (EXCLUDING ESTERS OF
HYDROGEN HALIDES) AND THEIR SALTS; THEIR HALOGENATED,
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

554
555
556
557
558

559
560
561
562
563
564
565
566
567
568
569

570

571
572

573

5
AMINE-FUNCTION COMPOUNDS AND DERIVATIVES AND SALTS
OXYGEN-FUNCTION AMINO-COMPOUNDS
QUATERNARY AMMONIUM SALTS AND HYDROXIDES; LECITHINS
AND OTHER PHOSPHOAMINOLIPIDS
CARBOXYAMIDE-FUNCTION COMPOUNDS; AMIDE-FUNCTION
COMPOUNDS OF CARBONIC ACID

5
5
5
5

CARBOXYAMIDE-FUNCTION COMPOUND (INCLUDING SACCHARIN

AND ITS SALTS)AND IMINE-FUNCTION COMPOUNDS
NITRILE-FUNCTION COMPOUNDS
5
DIAZO-, AZO- OR AZOXY-COMPOUNDS
5
5
ORGANIC DERIVATIVES OF HYDRAZINE OR OF HYDROXYLAMINE
5
COMPOUNDS WITH OTHER NITROGENFUNCTION
ORGANO-SULPHUR COMPOUNDS
5
5
ETHYLENE DIAMINE TETRA ACETIC ACID, NITRILLO TRIACETIC
ACID AND THEIR DERIVATIVES
5
HETEROCYCLIC COMPOUNDS WITH OXYGEN HETEROATOM(S)
ONLY
HETEROCYCLIC COMPOUNDS WITH NITROGEN HETEROATOM(S) 5
ONLY
5
NUCLEIC ACIDS AND THEIR SALTS; OTHER HETEROCYCLIC
COMPOUNDS
SULPHONAMIDES
5
5
GLYCOSIDES, NATURAL OR REPRODUCED BY SYNTHESIS AND
THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES
5
VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY
SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER
DERIVATIVES
5
ETHYLENE DIAMINE TETRA ACETIC ACID, NITRILLO TRIACETIC
ACID AND THEIR DERIVATIVES
TANNING EXTRACTS OF VEGETABLE ORIGIN; TANNINS AND THEIR 5
SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES EXCLUDING
CATECHU OR GAMBIAR
5
SYNTHETIC ORGANIC TANNING SUBSTANCES; INORGANIC
TANNING SUBSTANCES; TANNING PREPARATIONS, WHETHER OR
NOT CONTAINING NATURAL TANNING SUBSTANCES; ENZYMATIC
PREPARATIONS FOR PRE-TANNING EXCLUDING CATECHU OR
GAMBIAR

574

5
COLOURING MATTER OF VEGETABLE OR ANIMAL ORIGIN
(INCLUDING DYEING EXTRACTS BUT EXCLUDING ANIMAL BLACK),
WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS BASED
ON COLOURING MATTER OR VEGETABLE OR ANIMAL ORIGIN
EXCLUDING CATECHU OR GAMBIAR

575

5
SYNTHETIC ORGANIC COLOURING MATTER, WHETHER OR NOT
CHEMICALLY DEFINED; PREPARATIONS 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
EXCLUDING CATECHU OR GAMBIAR

576

5
COLOUR LAKES; PREPARATIONS BASED ON COLOUR LAKES

577

578
579
580
581
582
583
584

PIGMENTS, INORGANIC PRODUCTS OF KIND USED AS

LUMINOPHORES, ULTRAMARINE AND PREPARATIONS, LITHPHONE
AND OTHER PIGMENTS AND PREPARATIONS BASED ON ZINK
SULPHIDE
RED OXIDE, BRONZE POWDER
MASTER BATCHES, OTHER COLOURING MATTER INCLUDING
ULTRA MARINE BLUE
PREPARED PIGMENTS AND ALL THEIR DERIVATIVES
GLASS FRIT AND OTHER GLASS, IN THE FORM OF POWDER,
GRANULES OR FLAKES
OTHER
PREPARED DRIERS

5
5
5
5
5
5
5

PIGMENTS (INCLUDING METALLIC POWDERS AND FLAKES)

DISPERSED IN NON-AQUEOUS MEDIA, IN LIQUID OR PASTE FORM,
OF A KIND USED IN THE MANUFACTURE OF PAINTS (INCLUDING
ENAMELS); STAMPING FOILS; DYES AND OTHER COLOURING
MATTER PUT UP IN FORMS (FOR EXAMPLE, BALES, TABLETS AND
THE LIKE) OR SMALL PACKINGS (FOR EXAMPLE, SACHETS OR
BOTTLES OF LIQUID) OF A KIND USED FOR DOMESTIC OR
LABORATORY PURPOSES
585
586
587
588
589

5
PRINTING INK WHETHER OR NOT CONCENTRATED OR SOLID
SILICON SURFACTED, NON-IONIC, SULPHONATED OR SULPHATED 5
OXIDE, CHLORINE CASTOR OIL
5
ARTIFICIAL WAXES AND PREPARED WAXES
CASEIN, CASEINATES AND OTHER CASEIN DERIVATIVES, CASEIN 5
GLUES
ENZYMES; PREPARED ENZYMES NOT ELSEWHERE SPECIFIED OR 5
INCLUDED

590

CHEMICAL PREPARATIONS FOR PHOTOGRAPHIC USES (OTHER

THAN VARNISHES, GLUES, ADHESIVES, AND SIMILAR
PREPARATIONS)

591

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

592

5
ACTIVATED CARBON; ACTIVATED NATURAL MINERAL PRODUCTS;
ANIMAL BLACK, INCLUDING SPENT ANIMAL BLACK

593

RESIDUAL LYES FROM THE MANUFACTURE OF WOOD PULP,

WHETHER OR NOT CONCENTRATED, DESUGARED OR
CHEMICALLY TREATED, INCLUDING LIGNIN SULPHONATES, BUT
EXCLUDING TALL OIL

594
595
596

597

5
GUMS AND TURPENTINE OIL
ROSIN AND RESIN ACIDS, AND DERIVATIVES THEREOF: ROSIN
SPIRIT AND ROSIN OILS; RUN GUMS
WOOD TAR; WOOD TAR OILS; WOOD CREOSOTE; WOOD
NAPHTHA; VEGETABLE PITCH; BREWERS' PITCH AND SIMILAR
PREPARATIONS BASED ON ROSIN, RESIN ACIDS OR ON
VEGETABLE PITCH
INSECTICIDES, FUNGICIDES, HERBICIDES, WEEDICIDES AND
PESTICIDES OF TECHNICAL GRADE

598

5
5

5
5

SODIUM PENTA CHLOROPHENATE

599

5
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
INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED

600

601
602

5
PREPARED RUBBER ACCELERATORS; COMPOUND PLASTICISERS
FOR RUBBER OR PLASTICS, NOT ELSEWHERE SPECIFIED OR
INCLUDED; ANTI-OXIDISING PREPARATIONS AND OTHER
COMPOUND STABILISERS FOR RUBBER OR PLASTICS
REDUCERS AND BLANKET WASH/ROLLER WASH USED IN THE
PRINTING INDUSTRY
REACTION INITIATORS, REACTION ACCELERATORS AND
CATALYTIC PREPARATIONS, NOT ELSEWHERE SPECIFIED OR
INCLUDED

603

5
5

5
MIXED ALKYLBENZENES AND MIXED ALKYLNAPHTHALENES,
OTHER THAN THOSE OF HEADING NO 2707 OR 2902

604

605
606
607
608
609
610

5
CHEMICAL ELEMENTS DOPED FOR USE IN ELECTRONICS, IN THE
FORM OF DISCS, WAFERS OR SIMILAR FORMS; CHEMICAL
COMPOUNDS DOPED FOR USE IN ELECTRONICS
INDUSTRIAL MONOCARBOXYLIC FATTY ACIDS; ACID OILS FROM
REFINING; INDUSTRIAL FATTY ALCOHOLS
RETARDERS USED IN THE PRINTING INDUSTRY
POLYMERS OF ETHYLENE IN PRIMARY FORMS
POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY
FORMS
POLYMERS OF STYRENE, IN PRIMARY FORMS
POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED
OLEFINS, IN PRIMARY FORMS

611

612
613

614
615
616
617

5
5
5
5
5
5
5

POLYMERS OF VINYL ACETATE OR OF OTHER VINYL ESTERS IN

PRIMARY FORMS; OTHER VINYL POLYMERS IN PRIMARY FORMS
ACRYLIC POLYMERS IN PRIMARY FORMS

5
5

POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN

PRIMARY FORMS, POLYCARBONATES, ALKYD RESINS, POLYALLYL
ESTERS AND OTHER POLYESTERS, IN PRIMARY FORMS
POLYAMIDES IN PRIMARY FORMS
5
AMINO-RESINS, POLYPHENYLENE OXIDE, PHENOLIC RESINS AND 5
POLYURETHANES IN PRIMARY FORMS
SILICONES IN PRIMARY FORMS
5
5
PETROLEUM RESINS, COUMARONE-INDENE RESINS,
POLYTERPENES, POLYSULPHIDES, POLYSULPHONES AND OTHER
PRODUCTS, NOT ELSEWHERE SPECIFIED OR INCLUDED IN
PRIMARY FORMS

618

619

5
CELLULOSE AND ITS CHEMICAL DERIVATIVES, AND CELLULOSE
ETHERS, NOT ELSEWHERE SPECIFIED OR INCLUDED IN PRIMARY
FORMS
5

622

NATURAL POLYMERS (FOR EXAMPLE, ALGINIC ACID) AND

MODIFIED NATURAL POLYMERS (FOR EXAMPLE, HARDENED
PROTEINS, CHEMICAL DERIVATIVES OF NATURAL RUBBER), NOT
ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS
ION-EXCHANGERS BASED ON POLYMERS OF HEADING NOS 3901 5
TO 3913, IN PRIMARY FORMS
5
SELF-ADHESIVE PLATES, SHEETS, FILM FOIL, TAPE, STRIP OF
PLASTIC WHETHER OR NOT IN ROLLS
5
OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS,

623

NON-CELLULAR, WHETHER LACQUERED OR METALLISED OR

LUMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER
MATERIALS OR NOT
THERMOCOL
5

620
621

624

5
ARTICLES FOR THE CONVEYANCE OR PACKING OF GOODS, OF
PLASTICS, STOPPERS, LIDS, CAPS AND OTHER CLOSURES, OF
PLASTICS BUT NOT INCLUDING-(A)INSULATED WARES (B)
BAGS OF THE TYPE WHICH ARE USED FOR PACKING OF GOODS
AT THE TIME OF SALE FOR THE CONVENIENCE OF THE
CUSTOMER INCLUDING CARRY BAGS

625

626

627
628

629

630

5
NATURAL RUBBER, BALATA, GUTTA PERCHA, GUAYULE, CHICLE
AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES ,
SHEETS OR STRIPS
5
SYNTHETIC RUBBER AND FACTICE DERIVED FROM OILS IN
PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP; MIXTURES OF
ANY PRODUCTS OF HEADING NO .40.01 WITH ANY PRODUCT OF
THIS HEADING IN PRIMARY FORMS OR IN PLATES , SHEETS OR
STRIPS
RECLAIMED RUBBER IN PRIMARY FORMS OR IN PLATES, SHEETS 5
OR STRIP
COMPOUNDED RUBBER, UNVULCANISED, IN PRIMARY FORMS OR 5
IN PLATES, SHEETS OR STRIP, OTHER THAN THE FORMS AND
ARTICLES OF UNVULCANISED RUBBER
5
MECHANICAL WOOD PULP, CHEMICAL WOOD PULP, SEMICHEMICAL WOOD PULP AND PULPS OF OTHER FIBROUS
CELLULOSIC MATERIALS
5
CARTONS (INCLUDING FLATTENED OR FOLDED CARTONS), BOXES
(INCLUDING FLATTENED OR FOLDED BOXES), CASES, BAGS AND
OTHER PACKING CONTAINERS, OF PAPER, PAPERBOARD,
WHETHER IN ASSEMBLED OR UNASSEMBLED CONDITION

631
632
633
634
635
636

5
PAPER PRINTED LABELS AND PAPERBOARD PRINTED LABELS
PAPER SELF ADHESIVE TAPE AND PRINTED WRAPPERS USED FOR
PACKING
POLYESTER TEXTURISER YARN
YARN OF POLYESTERS, PARTIALLY ORIENTED
SACKS AND BAGS, OF A KIND USED FOR THE PACKING OF
GOODS, OF JUTE OR OF OTHER TEXTILE BAST FIBRES
CARBOYS, BOTTLES, JARS, PHIALS OF GLASS, OF A KIND, USED
FOR THE PACKING GOODS; STOPPERS, LIDS AND OTHER
CLOSURES, OF GLASS:

637

638

5
5
5
5
5

5
GLASS FIBRES (INCLUDING GLASS WOOL AND GLASS
FILAMENTS) AND ARTICLES THEREOF (FOR EXAMPLE: YARN,
WOVEN FABRICS), WHETHER OR NOT IMPREGNATED, COATED,
COVERED OR LAMINATED WITH PLASTICS OR VARNISH
FERRO ALLOYS

639
640

641
642

643
644
645
646
647
648
649
650
651
652
653
654
655
656
657
658
659
660
661
662
663
664
665
666

ASEPTIC PACKAGING ALUMINIUM FOIL OF THICKNESS LESS THAN 5

02 MM AND BACKED BY PAPER AND LDPE
STOPPERS, CAPS AND LIDS (INCLUDING CROWN CORKS, SCREW 5
CAPS AND POURING STOPPERS) CAPSULES FOR BOTTLES,
THREADED BUNGS, BUNG COVERS, SEALS AND OTHER PACKING
ACCESSORIES, OF BASE METAL
5
POLYMER OF STYRENE-POLYSTYRENE OR EXPANDABLE
POLYSTYRENE
5
TEXTILE FINISHING AGENTS, TEXTILE PRINTING BINDER-PVA
COPOLYMER ,TEXTILE NON-WOVEN BINDER-PVA
COPOLYMER,LAMINATION EMULSION-PVA COPOLYMER
PACKAGING EMULSION-PVA COPOLYMER
STICKER EMULSION-PVA COPOLYMER
BINDER FOR WATER BASED PAINT-PVA COPOLYMER
WATER/HYDRAULIC/INDUSTRIAL VALVES
COPPER CLAD SHEETS (PCB SHEETS) FOR PRINTED CIRCUIT
BOARDS
H-70 BASE OIL
STRINGS FOR MUSICAL INSTRUMENTS
PURIFIED TEREPTHALIC ACID
EXPANDABLE POLYSTERENE OR POLYSTERENE OF STYRENE
ZINC OXIDE
JUTE YARN, JUTE CLOTH AND JUTE TWINE
PP/HDPE WOVEN SACKS,PP HDPE FABRICS
REFRACTORY MONOOTHIC
PVA COPOLYMER
CNSL, CARDANOL & ALKLYD RESINS
HESSIAN CLOTH, JUTE CLOTH/SHEETS
METAL CONTAINERS
SODIUM SULPHATE
PINE OIL, TEREPENEOL (290610)
MILD STEEL SHEETS
CAMPHOR (291520)
MICRO CELLULAR SHEETS, BANWAR SHEETS & HAWAI STRAPS
WOVEN LABEL TAPES
WODDEN CRATES
POLYMERS OF VENYL ACETATE AND POLY VENYL ACETATE
EMULSION
EMPTY CYLINDERS OF LPG
RAILWAY FREIGHT CONTAINERS ATTACHABLE TO WAGON

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

667
668
669
670
671
672
673
674
675

676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693

5
[TOOLS AND DIES](AS PER ENTERY NO 84 (211) OF SHEDULE 3 )
ZIP/ZIP FASTENER
5
5
STAINLESS STEEL BUT NOT INCLUDING FINISHED GOODS
THEREOF
SILICON CARBARIDE
5
5
PARTS OF FOOTWEAR (INCLUDING UPPER) / RE-PROCESSED SOLE
SEWING MACHINE SPARE PARTS AND THREAD
5
BUTTONS
5
TRANSFORMERS USED IN THE TRANSMISSION / DISTRIBUTION OF 5
ELECTRICITY
5
ADDITIVES,SALTS ,STIPPERS , PASSIVATIONS ,INTERMEDIATES
AND OTHER CHEMICALES USED IN VERIOUS TYPES OF
ELECTROPLATING SUCH AS NICKEL, ZINC ,COPPER, SATIN
NICKEL, CHROME BRASS, SILVER,GOLD,ALUINIMUM,LEAD TIN,TIN
COBALT
LAYFLAT TUBING
5
FLEXIBLE POLYURETHANE FOAM SHEETS
5
CURD LASSI WHEN SOLD IN SEALED AND PACKED CONTAINERS 5
OR IN BOTTLES
5
FLAVOURED MILK WHEN SOLD IN SEALED AND PACKED
CONTAINERS OR IN BOTTLES
YOGURT WHEN SOLD IN SEALED AND PACKED CONTAINERS OR 5
IN BOTTLES
CAPITAL GOODS - MACHINERY FOR TEA INDUSTRY;
5
5
MACHINERY FOR FOOD AND FOOD PROCESSING INDUSTRIES
INCLUDING FLOUR MILL;
MACHINERY FOR SUGAR MILL;
5
5
MACHINERY FOR BEVERAGES, TOBACCO AND TOBACCO
PRODUCTS INDUSTRIES;
5
MACHINERY FOR JUTE, HEMP, MESTA TEXTILES INDUSTRIES;
5
MACHINERY FOR TEXTILE INDUSTRIES INCLUDING HOSIERY
OTHER THAN JUTE,
MACHINERY FOR ENGINEERING INDUSTRIES;
5
MACHINERY FOR PAINT INDUSTRY;
5
5
MACHINERY FOR FURNITURE AND WOOD PRODUCTS
INDUSTRIES;
5
MACHINERY FOR PAPER AND PAPER PRODUCTS AND PRINTING,
PUBLISHING AND ALLIED INDUSTRIES;
5
MACHINERY FOR LEATHER AND FUR PRODUCT INDUSTRIES;
RUBBER, PLASTIC, PETROLEUM AND COAL PRODUCT INDUSTRY 5
MACHINERY;
MACHINERY FOR CHEMICAL AND CHEMICAL PRODUCTS;
5

694
695
696
697
698
699
700
701
702
703
704
705
706
707
708

709
710
711
712
713
714
715
716
717
718
719
720
721
722
723
724
725
726
727
728
729
730

MACHINERY FOR BASIC METAL AND ALLOYS INDUSTRIES;

MACHINERY FOR NON-METALLIC MINERAL PRODUCT AND
INDUSTRIES;
MACHINERY FOR CONSTRUCTION WORKS;
TRANSPORT EQUIPMENT AND MOTOR PARTS MANUFACTURING
MACHINERY;
MINING MACHINERY;
PACKAGING MACHINERY;
FOUNDRY MACHINERY;
AGRICULTURAL MACHINERY OTHER THAN THOSE MENTIONED
ELSEWHERE IN ANY OTHER SCHEDULE;
WASTE TREATMENT PLANT AND POLLUTION CONTROL
EQUIPMENT MANUFACTURING MACHINERY;
MACHINERY FOR PRINTING INDUSTRY;
MACHINERY FOR IRON AND STEEL INDUSTRY;
MACHINERY FOR REFRIGERATION AND COOLING TOWERS
INCLUDING AIR-CONDITIONERS;
COOLING TOWERS;
EARTH MOVING MACHINERY;
SPARE PARTS, ACCESSORIES AND COMPONENTS OF THE PLANT
AND MACHINERY SPECIFIED IN ENTRY 86 (i) TO ITEMS (I) TO
86(XXVII)
COTTAGE CHEESE
NON-MECHANIZED BOATS USED BY FISHERMAN FOR FISHING
REFRACTORY MONOLITHIC
WOODEN CRATES
NUTS BOLTS
SCREWS
FASTENERS
MEDICAL EQUIPMENT/DEVICES
IMPLANTS
CLAY
FIRE CLAY
FINE CHINA CLAY
BALL CLAY
TOYS EXCLUDING ELECTRONIC TOYS
HONEY
COMBS
INSULATORS
CUPS OF PAPER
GLASSES OF PAPER
BUCKETS MADE OF IRON AND STEEL
BUCKETS MADE OF ALUMINIUM
BUCKETS MADE OF PLASTIC

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

731

BUCKETS MADE OF OTHER MATERIALS (EXCEPT PRECIOUS

MATERIALS)
COAL TAR
COMPUTER STATIONERY
WRITING INK
RICE BRAN
BIO-MASS BRIQUETTES
RIVER SAND
GRIT
WET DATES
KHOYA/KHOA
PORRIDGE
IMITATION JEWELLERY
FEEDING BOTTLE
NIPPLES
HING (ASAFOETIDA)
FLY ASH
BED SHEET, PILLOW COVER AND OTHER MADE-UPS COVERED BY
HSN ENTRY NOS 6301, 6302, 6303, 6305, 6305 AND 6306

748

INDUSTRIAL TEXTILES SUCH AS CONVASS BELT, FILTER CLOTH

ETC

749

752
753
754
755

FURNISHINGS HAVING SALE PRICE OF MORE THAN RS 100/- PER 5

METER OR PER PIECE OR PER SET, AS THE CASE MAY BE,
OTHER THAN HANDLOOM FURNISHINGS
5
SUITINGS HAVING SALE PRICE OF MORE THAN RS 500/- PER
METER
5
SPECTACLES
SPECTACLES PARTS AND COMPONENTS
5
CONTACT LENS
5
LENS CLEANER
5
5

756
757
758
759
760
761
762
763
764
765
766

JUTE
ALL KIND OF JUTE PRODUCTS
NATURAL JUTE PRODUCTS
DYED JUTE PRODUCTS
BLEACHED JUTE PRODUCTS
DIVERSIFIED JUTE PRODUCTS
PLAIN JUTE PRODUCTS
LAMINATED JUTE PRODUCTS
IMPORTED TEXTILES
IMPORTED FABRICS
BUFFING MATERIAL
METAL POLISH

732
733
734
735
736
737
738
739
740
741
742
743
744
745
746
747

750
751

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

5
5
5
5
5
5
5
5
5
5
5

767
768
769
770
771
772
773
774
775
776
777
778
779
780
781
782
783
784
785
786
787
788
789
790
791
792
793
794
795
796
797
798
799
800
801
802
803
804
805
806
807
808
809

WAX OF ALL KINDS NOT COVERED BY ANY OTHER ENTRY OF ANY 5

SCHEDULE
INDUSTRIAL PERFUMES
5
INDUSTRIAL CONCENTRATES (HSN 3302)
5
5
LINEAR ALKYLE BENZENE
LAB SULPHONIC ACID
5
ALFA OLEFIN SULPHONATES
5
ALL CDS WHETHER RECORDED OR UNRECORDED
5
ALL DVDS WHETHER RECORDED OR UNRECORDED
5
WILLOW VICKER
5
MEKHLA CHADDAR
5
SATTU
5
HANDICRAFTS
5
CART DRIVEN BY ANIMALS
5
CHICKEN PRODUCTS
5
KIRPAN
5
TAPIOCA
5
5
MAT LOCALLY KNOWN AS MADHUR, MADHUR KATHI OR CYPERUS
RATTAN, REED (IN MALAYALAM)
5
PLANTAIN LEAVES
5
COCONUT FIBRE
5
CHALK STALK
5
BAMBOO MATING
5
ANIMAL SHOE NAILS
5
HUSK
5
GROUND NUT HUSK
5
APPALAM
5
VADAM
5
VATHAL
5
UNPROCESSED GREEN LEAVES OF TEA
5
LEAF PLATES AND CUPS PRESSED OR STITCHED
5
AGATE
5
TAKHTI
5
BEEHIVE
5
GAMOSHA
5
BUKHARI
5
LOI
5
PATTU
5
GABBA
5
KANGRI
5
QUANDAKARI
5
SABAI GRASS AND ROPE
5
5
SIRALI
BAGESHI
5

810
811
812
813
814
815
816
817
818
819
820
821
822
823
824
825
826
827
828
829
830
831

832
833
834
835
836
837
838
839
840
841
842
843
844
845
846
847
848
849

BARROO
DATE LEAVES
BASKETS MADE OF BAMBOO
MAT STICKS
REED OBTAINABLE FROM CYPERUS KATHI
MUTHA
CANDLES
NON-CONVENTIONAL ENERGY DEVICES
UNBRANDED GOLI AND TOFFI
COATED ABRASIVES VIZ
GRINDING DISCS
COATED EMERY CLOTH
WATERPROOF EMERY PAPER
EMERY BELTS AND ROLLS
EMERY WHEELS (MADE FROM NATURAL OR ARTIFICIAL POWDER
OR GRAIN)
BONDED ABRASIVES
GRINDING WHEEL ABRASIVES

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

LIKE BONDED ABRASIVES OF DIFFERENT SHAPES FOR GRINDING

SHARPENING ABRASIVES
5
POLISHING ABRASIVES
5
CUTTING ABRASIVES
5
5
ALL OTHER VERITIES OF TEXTILE FABRICS AND MADE UPS AS
ARE SPECIFICALLY NOT COVERED BY ANY OTHER ENTRY OF ANY
OF THE SCHEDULES TO THE ACT
5
ALL OTHER SCRAP NOT INCLUDED ELSEWHERE IN ANY
SCHEDULE OF THE ACT
WOOD
5
TIMBER
5
INSULATING VARNISH
5
WINDING WIRES
5
WINDING STRIPS
5
AMMETER
5
KWH METER
5
VOLTMETER
5
INSULATING MATERIALS
5
INSULATOR
5
JOINTING MATERIALS
5
CIRCUIT BREAKERS
5
HRC FUSE
5
THERMOSTAT
5
5
ELECTRICAL RELAYS
SINGLE PHASING PREVENTORS
5
TIMERS
5

850
851
852
853
854
855

COCOA
COFFEE
COFFEE BEANS
LIQUEFIED PETROLEUM GAS(LPG) OTHER THAN FOR DOMESTIC
USE AND PIPED NATURAL GAS (PNG)
DESI GHEE
COMPACT FLUORESCENT LAMP (BUREAU OF INDIAN STANDARDS
CERTIFIED OR STAR RATED BY BUREAU OF ENERGY EFFICIENCY),
LED LIGHTS

856

857
858

859

860
861
862
863

5
5
5
5
5
5

5
ELECTRONIC CHOKES (BUREAU OF INDIAN STANDARDS
CERTIFIED OR STAR RATED BY BUREAU OF ENERGY EFFICIENCY)
LED LIGHTS
5
ALL GOODS MADE OF GLASS INCLUDING GLASSWARE, BUT NOT 5
INCLUDING GLASS AND BANGLES, OPTICAL LENSES, GLASS
TUMBLERS AND MIRRORS (AS PER ENTRY NO.187(i)(a) OF THE
THIRD SCHEDULE)
(B) UTENSILS, KITCHENWARE AND TABLEWARE MADE OF GLASS 5
OR CHINA CLAY (AS PER ENTRY NO.187(i)(b) OF THE THIRD
SCHEDULE)
(C) GLAZED EARTHENWARE (AS PER ENTRY NO.187(i)(c) OF THE 5
THIRD SCHEDULE)
(D) CHINAWARE INCLUDING CROCKERY (AS PER ENTRY NO.187(i) 5
(d) OF THE THIRD SCHEDULE)
5
IRON AND STEEL SAFES AND ALMIRAHS (AS PER ENTRY
NO.187(ii) OF THE THIRD SCHEDULE)
5
COSMETICS, PERFUMERY AND TOILET GOODS INCLUDING SOAPS,
SHAMPOOS AND HAIR OIL BUT NOT INCLUDING TOOTH
BRUSHES, TOOTHPASTE, TOOTH POWDER AND KUMKUM (AS PER
ENTRY NO.187(iii) OF THE THIRD SCHEDULE)

864

5
CUSHION AND MATTRESSES OF FOAM, INCLUDING FOAM
SHEETS, PILLOWS AND OTHER ARTICLES MADE FROM FOAM
RUBBER OR PLASTIC FOAM OR OTHER SYNTHETIC FOAM] (AS
PER ENTRY NO.187(iV) OF THE THIRD SCHEDULE)

865

PETROLEUM PRODUCTS OTHER THAN LIQUID PETROLEUM GAS,

[PIPED NATURAL GAS] COMPRESSED NATURAL GAS AND
KEROSENE SUCH AS (I) NAPTHA

866

20

20
PETROLEUM PRODUCTS OTHER THAN LIQUID PETROLEUM GAS,
[PIPED NATURAL GAS] COMPRESSED NATURAL GAS AND
KEROSENE SUCH AS (II)
AVIATION TURBINE FUEL;

867

20
PETROLEUM PRODUCTS OTHER THAN LIQUID PETROLEUM GAS,
[PIPED NATURAL GAS] COMPRESSED NATURAL GAS AND
KEROSENE SUCH AS(III) LUBRICANTS;

868

20
PETROLEUM PRODUCTS OTHER THAN LIQUID PETROLEUM GAS,
[PIPED NATURAL GAS] COMPRESSED NATURAL GAS AND
KEROSENE SUCH AS (IV) FURNACE OIL;

869

870
871
872
873
874
875
876
877

878
879
880
881
882

PETROLEUM PRODUCTS OTHER THAN LIQUID PETROLEUM GAS,

[PIPED NATURAL GAS] COMPRESSED NATURAL GAS AND
KEROSENE SUCH AS (V) MIXTURE AND COMBINATION OF
ABOVE PRODUCTS;
LIQUOR (FOREIGN AND INDIAN MADE FOREIGN LIQUOR)
COUNTRY LIQUOR
NARCOTICS (BHAANG)
MOLASSES
RECTIFIED SPIRIT
LOTTERY TICKETS
BRAKE FLUID
TOBACCO AND GUTKHA UNMANUFACTURED TOBACCO, BIDIS
AND TOBACCO USED IN THE MANUFACTURE OF BIDIS AND
HOOKA TOBACCO]
AERATED DRINKS
WATCHES COSTING ABOVE RUPEES FIVE THOUSAND
WATCHES COSTING BELOW RUPEES FIVE THOUSAND
PETROL
DIESEL

20

20
20
20
20
20
20
20
20

20
20
12.5
27
18

DVAT Code

Sched Entry No
ule No

1001001

1001002

1002001

1002002

1002003

1002004

1002005

1002006

1002007
1003001
1003002
1003003
1003004
1003005
1003006
1003007
1003008
1003009
1003010
1003011
1004001
1005001
1005002
1005003
1005004
1005005
1005006
1006001
1006002
1006003
1006004
1006005

I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I

2
3
3
3
3
3
3
3
3
3
3
3
4
5
5
5
5
5
5
6
6
6
6
6

1007001
1008001
1009001
1010001
1010002
1011001
1011002
1011003
1011004
1012001
1013001
1014001

I
I
I
I
I
I
I
I
I
I
I
I

7
8
9
10
10
11
11
11
11
12
13
14

1015001
1015002
1015003
1015004
1016001
1016002
1017001
1017002
1017003
1018001
1018002
1019001
1019002
1020001
1021001
1022001
1023001
1023002
1023003
1023004
1024001
1024002
1024003
1024004
1024005
1024006
1024007
1024008
1025001
1026001
1026002
1026003

I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I

15
15
15
15
16
16
17
17
17
18
18
19
19
20
21
22
23
23
23
23
24
24
24
24
24
24
24
24
25
26
26
26

1027001

27

1027002

27

1027003

27

1027004
1028001
1029001
1030001
1030002
1030003
1031001
1031002
1031003
1031004
1031005
1031006
1032001
1033001
1033002
1033003
1034001
1035001
1035002
1036001

I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I

27
28
29
30
30
30
31
31
31
31
31
31
32
33
33
33
34
35
35
36

1037001

37

1038001
1039001
1040001
1041001
1042001
1042002
1042003
1042004

I
I
I
I
I
I
I
I

38
39
40
41
42
42
42
42

1042005
1042006
1042007
1043001
1043002
1043003
1044001

I
I
I
I
I
I
I

42
42
42
43
43
43
44

1044002
1045001
1046001
1046002
1046003
1046004
1047001
1047002
1048001
1050001
1050002
1050003
1050004
1050005
1051001
1051002
1051003
1052001

I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I

44
45
46
46
46
46
47
47
48
50
50
50
50
50
51
51
51
52

1053001
1053002
1053003
1054001
1055001
1056001
1057001

I
I
I
I
I
I
I

53
53
53
54
55
56
57

1058001
1058002
1059001
1060001
1061001
1061002
1062001

I
I
I
I
I
I
I

58
58
59
60
61
61
62

1063001
1064001

I
I

63
64

1065001
1066001
1067001

I
I
I

65
66
67

1068001
1068002

I
I

68
68

1069001

69

1070001
1070002
1070003
1070004
1070005
1070006
1070007
1071001

I
I
I
I
I
I
I
I

70
70
70
70
70
70
70
71

1072001
1072002
1074001
1074002
1074003
1074004

I
I
I
I
I
I

72
72
74
74
74
74

1075001

75

1076001
1077001
1078001
1079001
1080001
1081002
1082001
1083001
1083002
1084001
1085001
1085002
1085003
1085004
1085005
1085006
1086001
1087001
1087002
1088001
1089001
1089002
1090001
1090002
2001001

I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
II

76
77
78
79
80
81
82
83
83
84
85
85
85
85
85
85
86
87
87
88
89
89
90
90
1

2002001

II

2002002

II

2002003

II

2003001
2003002
3001001

II
II
III

3
3
1

3001002

III

3002001

III

3002002

III

3003001

III

3004001

III

3004002
3004003
3004004
3005001

III
III
III
III

4
4
4
5

3006001

III

3007001
3007002
3008001
3009001

III
III
III
III

7
7
8
9

3009002
3009003
3009004
3009005
3009006
3010001
3011001
3012001

III
III
III
III
III
III
III
III

9
9
9
9
9
10
11
12

3012002
3012003
3014001

III
III
III

12
12
14

3016001

III

16

3016002
3016003
3016004
3016005

III
III
III
III

16
16
16
16

3016006
3017001
3018001

III
III
III

16
17
18

3018002
3018003
3018004
3019001

III
III
III
III

18
18
18
19

3019002
3019003
3019004
3019005
3021001
3021002
3022001
3022002
3023001
3024001

III
III
III
III
III
III
III
III
III
III

19
19
19
19
21
21
22
22
23
24

3025001
3025002
3026001
3026002
3027001
3027002
3027003
3028001

III
III
III
III
III
III
III
III

25
25
26
26
27
27
27
28

3028002
3028003
3028004
3028005
3028006
3029001
3029002
3031001
3031002

III
III
III
III
III
III
III
III
III

28
28
28
28
28
29
29
31
31

3032001
3033001
3033002
3034001
3034002
3034003
3034004
3034005
3034006
3034007
3034008
3034009
3034010
3034011
3034012
3034013
3035001
3036001
3037001
3037002
3038001
3040001

III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III

32
33
33
34
34
34
34
34
34
34
34
34
34
34
34
34
35
36
37
37
38
40

3040002
3040003
3040004
3041001

III
III
III
III

40
40
40
41

3041002
3041003
3041004
3041005
3041006
3041007
3041008

III
III
III
III
III
III
III

41
41
41
41
41
41
41

3041A001

III

41A

3041A002

III

41A

3041A003

III

41A

3041A004

III

41A

3041A005

III

41A

3041A006

III

41A

3041A007

III

41A

3041A008

III

41A

3041A009
3041A010

III
III

41A
41A

3041A011

III

41A

3041A012

III

41A

3041A013

III

41A

3041A014

III

41A

3041A015

III

41A

3041A016
3041A017
3041A018

III
III
III

41A
41A
41A

3041A019

III

41A

3041A020

III

41A

3041A021
3041A022
3041A023

III
III
III

41A
41A
41A

3041A024
3041A025

III
III

41A
41A

3041A026

III

41A

3041A027
3041A028

III
III

41A
41A

3041A029

III

41A

3041A030

III

41A

3041A031

III

41A

3041A032
3041A033
3041A034

III
III
III

41A
41A
41A

3041A035

III

41A

3041A036

III

41A

3042001
3046001
3046002
3047001

III
III
III
III

42
46
46
47

3047002
3049001
3049002
3050001

III
III
III
III

47
49
49
50

3050002
3050003
3050004
3050005
3050006
3050007
3052001
3052002
3052003
3053001
3055001
3055002
3055003
3056001
3056002
3056003
3056004
3057001

III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III

50
50
50
50
50
50
52
52
52
53
55
55
55
56
56
56
56
57

3058001
3058002
3059001

III
III
III

58
58
59

3061001
3061002
3062001
3062002
3063001

III
III
III
III
III

61
61
62
62
63

3064001
3064002
3065001
3066001

III
III
III
III

64
64
65
66

3066002
3066003
3066004
3066005
3066006
3066007

III
III
III
III
III
III

66
66
66
66
66
66

3066008
3066009
3066010
3066011
3066012
3066013
3066014
3066015
3066016
3066017
3066018
3066019
3066020
3066021
3067001
3067002
3068001
3068002
3068003
3070001
3071001

III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III

66
66
66
66
66
66
66
66
66
66
66
66
66
66
67
67
68
68
68
70
71

3071002
3071003
3071004
3072001
3073001

III
III
III
III
III

71
71
71
72
73

3073002

III

73

3074001
3075001
3075002
3075003
3076001

III
III
III
III
III

74
75
75
75
76

3077001

III

77

3077002
3077003
3077004
3077005
3077006
3077007
3077008
3077009
3077010

III
III
III
III
III
III
III
III
III

77
77
77
77
77
77
77
77
77

3077011
3077012

III
III

77
77

3078001
3079001
3081001

III
III
III

78
79
81

3081002
3081003
3081004
3081005
3081006
3081007
3081008
3081009
3081010
3081011
3081012
3081013
3081014
3081015
3081016
3081017
3081018
3081019
3081020
3082001
3083001
3083002
3083003
3084001

III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III

81
81
81
81
81
81
81
81
81
81
81
81
81
81
81
81
81
81
81
82
83
83
83
84 (1)

3084002

III

84 (2)

3084003

III

84(3)

3084004

III

84(4)

3084005

III

84(5)

3084006
3084007
3084008

III
III
III

84(6)
84(7)
84(8)

3084009
3084010
3084011
3084012
3084013
3084014
3084015
3084016
3084017
3084018
3084019
3084020
3084021

III
III
III
III
III
III
III
III
III
III
III
III
III

84(9)
84(10)
84(11)
84(12)
84(13)
84(14)
84(15)
84(16)
84(17)
84(18)
84(19)
84(20)
84(21)

3084022
3084023
3084024

III
III
III

84(22)
84(23)
84(24)

3084025
3084026
3084027
3084028
3084029
3084030
3084031
3084032
3084033
3084034
3084035
3084036

III
III
III
III
III
III
III
III
III
III
III
III

84(25)
84(26)
84(27)
84(28)
84(29)
84(30)
84(31)
84(32)
84(33)
84(34)
84(35)
84(36)

3084037

III

84(37)

3084038

III

84(38)

3084039

III

84(39)

3084040

III

84(40)

3084041
3084042
3084043

III
III
III

84(41)
84(42)
84(43)

3084044
3084044A

III
III

84(44)
84(44A)

3084045
3084046

III
III

84(45)
84(46)

3084047
3084048

III
III

84(47)
84(48)

3084049

III

84(49)

3084050
3084051
3084052
3084053
3084054
3084055

III
III
III
III
III
III

84(50)
84(51)
84(52)
84(53)
84(54)
84(55)

3084056
3084056A
3084057

III
III
III

84(56)
84(56A)
84(57)

3084058

III

84(58)

3084059

III

84(59)

3084060

III

84(60)

3084061

III

84(61)

3084062
3084063
3084064
3084065

III
III
III
III

84(62)
84(63)
84(64)
84(65)

3084066

III

84(66)

3084067
3084068

III
III

84(67)
84(68)

3084069

III

84(69)

3084070
3084071
3084071A

III
III
III

84(70)
84(71)
84(71A)

3084072
3084073
3084074
3084075
3084076

III
III
III
III
III

84(72)
84(73)
84(74)
84(75)
84(76)

3084077

III

84(77)

3084078

III

84(78)

3084079
3084080

III
III

84(79)
84(80)

3084081
3084082
3084083

III
III
III

84(81)
84(82)
84(83)

3084084
3084085
3084086

III
III
III

84(84)
84(85)
84(86)

3084087

III

84(87)

3084088

III

84(88)

3084089

III

84(89)

3084090

III

84(90)

3084091

III

84(91)

3084092

III

84(92)

3084093

III

84(93)

3084094

III

84(94)

3084095

III

84(95)

3084096

III

84(96)

3084097

III

84(97)

3084098

III

84(98)

3084099

III

84(99)

3084100

III

84(100)

3084101

III

84(101)

3084102

III

84(102

3084103

III

84(103)

3084104
3084105

III
III

84(104)
84(105)

3084106

III

84(106)

3084107

III

84(107)

3084108
3084109
3084110

III
III
III

84(108)
84(109)
84(110)

3084110A

III

84(110A)

3084111
3084112

III
III

84(111)
84(113)

3084113

III

84(113A)

3084114

III

84(114)

3084115

III

84(115)

3084116
3084117

III
III

84(116)
84(117)

3084118

III

84(118)

3084119

III

84(119)

3084120

III

84(120)

3084121

III

84(121)

3084122

III

84(122)

3084123

III

84(123)

3084124

III

84(124)

3084125

III

84(125)

3084126
3084127

III
III

84(126)
84(127)

3084128
3084129

III
III

84(128)
84(129)

3084130
3084131
3084132

III
III
III

84(130)
84(131)
84(132)

3084133

III

84(133)

3084133A

III

84(133A)

3084133B

III

84(133B)

3084134

III

84(134)

3084135

III

84(135)

3084136

III

84(136)

3084137

III

84(137)

3084138

III

84(138)

3084139

III

84(139)

3084139A

III

84(139A)

3084140

III

84(140)

3084141

III

84(141)

3084142

III

84(142)

3084142A

III

84(142A)

3084143

III

84(143)

3084144

III

84(144)

3084145

III

84(145)

3084146

III

84(146)

3084147

III

84(147)

3084148

III

84(148)

3084149

III

84(149)

3084150
3084151
3084152

III
III
III

84(150)
84(151)
84(152)

3084153
3084154

III
III

84(153)
84(154)

3084155

III

84(155)

3084156
3084157

III
III

84(156)
84(157)

3084158
3084159

III
III

84(158)
84(159)

3084160
3084161

III
III

84(160)
84(161)

3084162

III

84(162)

3084163

III

84(163)

3084164

III

84(164)

3084165

III

84(165)

3084166

III

84(166)

3084167

III

84(167)

3084168

III

84(168)

3084169

III

84(169)

3084170

III

84(170)

3084171

III

84(171)

3084172

III

84(172)

3084173

III

84(173)

3084174

III

84(174)

3084175

III

84(175)

3084176

III

84(176)

3084177
3084178
3084179

III
III
III

84(177)
84(178)
84(179)

3084180

III

84(180)

3084181

III

84(181)

3084182

III

84(182)

3084183

III

84(183)

3084184

III

84(184)

3084185

III

84(185)

3084186

III

84(186)

3084187
3084188

III
III

84(187)
84(188)

3084189
3084190
3084191
3084192

III
III
III
III

84(189)
84(190)
84(191)
84(192)

3084193
3084194
3084195
3084196
3084197
3084198
3084199
3084200
3084201
3084202
3084203
3084204
3084205

III
III
III
III
III
III
III
III
III
III
III
III
III

84(193)
84(194)
84(195)
84(196)
84(197)
84(198)
84(199)
84(200)
84(201)
84(202)
84(203)
84(204)
84(205)

3084206
3084207
3084208

III
III
III

84(206)
84(207)
84(208)

3084209
3084210

III
III

84(209)
84(210)

3084211

III

84(211)

3084212
3084213

III
III

84(212)
84(213)

3084214
3084215

III
III

84(214)
84(215)

3084216
3084217
3084218

III
III
III

84(216)
84(217)
84(218)

3084219

III

84(219)

3084220
3084221
3085001

III
III
III

84(220)
84(221)
85

3085002

III

85

3085003

III

85

3086001
3086002

III
III

86(i)
86(ii)

3086003
3086004

III
III

86(iii)
86(iv)

3086005

III

86(v)

3086006

III

86(vi)

3086007
3086008
3086009

III
III
III

86(vii)
86(viii)
86(ix)

3086010

III

86(x)

3086011

III

86(xi)

3086012

III

86(xii)

3086013

III

86(xiii)

3086014
3086015

III
III

86(xiv)
86(xv)

3086016
3086017

III
III

86(xvi)
86(xvii)

3086018
3086019
3086020
3086021

III
III
III
III

86(xviii)
86(xix)
86(xx)
86(xxi)

3086022

III

86(xxii)

3086023
3086024
3086025

III
III
III

86(xxiii)
86(xxiv)
86(xxv)

3086026
3086027
3086028

III
III
III

86(xxvi)
86(xxvii)
86(xxviii)

3087001
3088001

III
III

87
88

3089001
3090001
3091001
3091002
3091003
3092001
3092002
3093001
3093002
3093003
3093004
3094001
3095001
3096001
3097001
3098001
3098002
3099001

III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III

89
90
91
91
91
92
92
93
93
93
93
94
95
96
97
98
98
99

3099002
3099003

III
III

99
99

3099004

III

99

3100001
3101001
3102001
3103001
3104001
3105001
3105002
3106001
3107001
3108001
3109001
3110001
3110002
3112001
3113001
3114001

III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III

100
101
102
103
104
105
105
106
107
108
109
110
110
112
113
114 (i)

3114002

III

114(ii)(a)

3114003

III

114(ii)(b)

3114004

III

114(ii)(c)

3115001

III

115

3115002
3115003
3115004
3116001

III
III
III
III

115
115
115
116

3116002
3116003
3116004
3116005
3116006
3116007
3116008
3117001
3117002
3119001
3119002

III
III
III
III
III
III
III
III
III
III
III

116
116
116
116
116
116
116
117
117
119
119

3120001

III

120

3121001
3121002
3122001

III
III
III

121
121
122

3122002
3122003
3123001
3123002
3124001
3125001
3127001
3128001
3129001
3130001
3131001
3134001
3135001

III
III
III
III
III
III
III
III
III
III
III
III
III

122
122
123
123
124
125
127
128
129
130
131
134
135

III
III
III
3139001 III
3140001
III
3141001
III
3142001
III
3142002
III
3143001
III
3143002
III
3143003
III
3144001
III
3145001
III
3146001
III
3147001
III
3148001
III
3149001
III
3150001
III
3151001
III
3152001
III
3153001
III
3154001
III
3155001
III
3156001
III
3157001
III

136
137
138
139
140
141
142
142
143
143
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157

3157002

157

3136001
3137001
3138001

III

3157003
3157004
3157005
3158001

III
III
III
III

157
157
157
158

3158002
3158003
3159001
3160001
3161001
3162001

III
III
III
III
III
III

158
158
159
160
161
162

3162002
3162003
3162004
3162005
3162006

III
III
III
III
III

162
162
162
162
162

3162007
3162008
3162009

III
III
III

162
162
162

3162010
3162011
3162012
3164001

III
III
III
III

162
162
162
164

3167001

III

167

3169001
3169002
3170001
3172001
3172002
3173001
3173002
3173003
3174001
3174002
3175001
3176001
3176002
3176003
3177001

III
III
III
III
III
III
III
III
III
III
III
III
III
III
III

169
169
170
172
172
173
173
173
174
174
175
176
176
176
177

3177002
3177003

III
III

177
177

3178001
3178002
3178003
3180001

III
III
III
III

178
178
178
180

3181001
3183001

III
III

181
183

3183002

III

183

3183003
3187001

III
III

183
187(i)(a)

3187002

III

187(i)(b)

3187003

III

187(i)(c)

3187004

III

187(i)(d)

3187005

III

187(ii)

3187006

III

187(iii)

3187007

III

187(iv)

4001001

IV

1(i)

4001002

IV

1(ii)

4001003

IV

1(iii)

4001004

IV

1(iv)

4001005

IV

1(v)

4002001
4003001
4004001
4005001
4006001
4007001
4008001
4009010

IV
IV
IV
IV
IV
IV
IV
IV

2
3
4
5
6
7
8
9

4010001
4011001
4010011
4012001
4013001

IV
IV
IV
IV
IV
IV

10
11
11
12
13

Sl.
No.

COMMODITY

MANUALLY OPERATED OR ANIMAL DRIVEN AGRICULTURAL 0

IMPLEMENTS
SPARE PARTS, COMPONENTS AND ACCESSORIES OF
0
MANUALLY OPERATED OR ANIMAL DRIVEN AGRICULTURAL
IMPLEMENTS

Rate
of
Tax

ORTHOPAEDIC OR FRACTURE APPLIANCES USED BY

HANDICAPPED PERSONS
ARTIFICIAL JOINTS AND ARTIFICIAL PARTS OF THE BODY
USED BY HANDICAPPED PERSONS
FREQUENCY MODULATED HEARING AID SYSTEM USED
FOR HEARING BY HANDICAPPED PERSONS

PARTS AND ACCESSORIES OF HEARING AIDS USED BY

HANDICAPPED PERSONS
WHEEL CHAIRS FOR INVALIDS, WHETHER OR NOT
MECHANICALLY PROPELLED (INCLUDING MOTORIZED)
AND THEIR PARTS AND ACCESSORIES USED BY
HANDICAPPED PERSONS

BRAILLE TYPEWRITERS WHETHER ELECTRIC OR NON

ELECTRIC

BRAILLE PAPER

10

AQUATIC FEED

11

POULTRY FEED

12

CATTLE FEED

13

GRASS

14

HAY

15

STRAW

16

ANIMAL AND POULTRY SUPPLEMENT

17

HUSK OF PULSES

18

ANIMAL AND POULTRY CONCENTRATES AND ADDITIVES

19

WHEAT BRAN

4
5

6
7

0
0

20

DE-OILED CAKE

21

BETEL LEAVES

22

BOOKS

23

PERIODICALS

24

JOURNALS

25

MAPS

26

CHARTS

27

GLOBES

28

CHARKHA

29

AMBAR CHARKHA

30

HANDLOOMS

31

HANDLOOM FABRIC

32

GANDHI TOPI

33

CHARCOAL

34

COARSE GRAINS OTHER THAN PADDY, RICE AND WHEAT

35

CONDOMS AND CONTRACEPTIVES

36

COTTON YARN IN HANK AND CONE

37

SILK YARN IN HANK AND CONE

38

CURD

39

LUSSI

40

BUTTER MILK

41

SEPERATED MILK

42

EARTHEN POT

43

ELECTRICITY ENERGY

44

FIRE WOOD EXCEPT CASURINA AND EUCALYPTUS TIMBER 0

45

FISH NET/FISH FABRIC

46

FISH SEEDS

47

PRAWN/SHRIMP SEEDS

48

FRESH MILK

49

PASTEURIZED MILK

50

FRESH PLANTS

51

SAPLINGS

52

FRESH FLOWERS

53

FRESH VEGETABLES

54

FRESH FRUITS

55

GARLIC

56

GINGER

57

BANGLES EXCEPT THOSE MADE OF PRECIOUS METALS

58

BLOOD INCLUDING BLOOD COMPONENTS

59

INDIGENOUS HANDMADE MUSICAL INSTRUMENTS

60

KUMKUM

61

BINDI

62

ALTA

63

SINDUR

64

MEAT (NOT CURED OR FROZEN)

65

FISH (NOT CURED OR FROZEN)

66

PRAWN (NOT CURED OR FROZEN)

67

OTHER AQUATIC PRODUCTS (NOT CURED OR FROZEN)

68

POULTRY

69

EGGS

70

LIVESTOCK

71

ANIMAL HAIR

72

NATIONAL FLAG

73

ORGANIC MANURE

74

FERTILIZERS

75

79

BIO INPUTS LIKE BIO FERTILIZERS, MICRO-NUTRIENTS AND 0

PLANT GROWTH PROMOTERS
NON-JUDICIAL STAMP PAPER SOLD BY GOVERMENT
0
TREASURIES
POSTAL ITEMS LIKE ENVELOPE, POST CARDS ETC SOLD BY 0
GOVERNMENT
RUPEE NOTE WHEN SOLD TO THE RESERVE BANK OF
0
INDIA
CHEQUES -LOOSE OR IN BOOK FORM
0

80

RAW WOOL

81

SEMEN INLUCING FROZEN SEMEN

82

SILK WORM LAYING

83

SILK WORM COCOON

84

RAW SILK

85

SLATE AND SLATE PENCILS

86

GEOMETRY BOXES

87

COLOUR BOXES

88

CRAYONS

89

PENCIL SHARPNERS

90

EMPTY PENCIL/GEOMETRY BOX

91

TENDER GREEN COCONUT

76
77
78

92

TODDY

93

NEERA

94

ARAK

95

BREAD (BRANDED OR UNBRANDED)

96

COMMON SALT (PROCESSED AND UNPROCESSED)

97

SENDHA NAMAK

98

100

WATER (OTHER THAN AERATED, MINERAL, DISTILLED,

MEDICINAL, IONIC, BATTERY, DE-MINERALIZED WATER
AND
WATER SOLD
IN SEALED
CONTAINER)
COMPRESSED
NATURAL
GAS (CNG)
FOR USE IN THE
TRANSPORT SECTOR
RAKHI

101

HANDMADE SAFETY MATCHES

102

IDOLS MADE OF CLAY

103

CLAY LAMPS

104

MURMURALU

105

PELALU

106

ATUKULU

107
108

PUFFED RICE COMMONLY KNOWN AS MURI,CHIRA, MURKI, 0

ETC)
POHA
0

109

MURMURA

110

LAI

111

MUDDHAS MADE OF SARKANDA

112

PHOOL BUHARI / JHAROO

113

COCONUT IN SHELL

114

SEPARATED KERNEL OF COCONUT

115

RELIGIOUS PICTURES NOT FOR USE AS CALENDARS

99

0
0

116

PADDY

117

RICE

118

WHEAT

119

PULSES

120

KHANDSARI

121

SUGAR (INCLUDING IMPORTED SUGAR IN ALL FORMS)

122

TEXTILES (EXCEPT TEXTILE ENTRIES IN IIIRD SCHEDULE)

123

FLOUR

124

ATTA

125

MAIDA

126

SUJI

127

BESAN

128

RASSI

129

BAN

130

NEWARS

131
132

MID-DAY MEALS (SUPPLIED BY GNCT DELHI OR LOCAL

0
BODIES APPROVED AGENCIES IN SCHOOLS RUN BY THEM)
KHADI GARMENTS
0

133

KHADI BAGS

134

KHADI MADE-UPS

135

ALL SEEDS OTHER THAN OIL SEEDS

136

GUR & JAGGERI

137

ITEMS COVERED UNDER PDS (EXCEPT KEROSENE)

138

ITEMS UNDER CUSTOMS BOND FOR RE-EXPORT AFTER

MANUFACTURING OR OTHERWISE
PAPPAD

139

140

VADI

141

LAC/SHELL-LAC

142

PLASTIC WASTE

143

SCRAP GLASS

144

SCRAP GLASS BOTTLES

145

146

MOTION PICTURE DISTRIBUTION WHEN TREATED AS

RIGHT TO USE GOODS
NATURAL GAS (AS PER ENTRY NO 63 OF SCH 1)

147

NATURAL GAS AND R-LNG(AS PER ENTRY NO 64 OF SCH 1) 0

148

LEAF PLATES AND CUPS

149

PAPER WASTE

150
151

INCENSE STICKS COMMONLY KNOWN AS AGARBATI, DHUP 0

KATHI OR DHUP BATI
DEFERIPRONE
0

152

DESFERRIOXAMINE

153

154

FOOTWEAR HAVING MRP UP TO RS 500/-(AS PER ENTRY

NO 69 OF SCH I)
HAWAN SAMAGRI

155

ROLI,

156

SACRED THREAD

157

KIRPAN

158

PRASADUM BY RELIGIOUS INSTITUTIONS

159

MISRI AS PART OF PRASAD

160

PATASHA AS PART OF PRASAD

161

TRI-CYCLE MEANT FOR USE BY PERSONS WITH DISABILITY 0

162

BLOOD FILTERS

163

BLOOD BAGS

164

KEROSENE-STOVES

165

KEROSENE LANTERNS

166

KEROSENE PETROMAX

167

169

SPARES OF KEROSENE STOVES,LANTERNS AND

PETROMAX
EMBROIDERY AND ZARI ITEMS (AS PER ENTRY 75 OF
SCHEDULE-1)
ORAL IRON CHELATOR DEFARASIROX

170

LIQUEFIED PETROLEUM GAS (LPG) FOR DOMESTIC USE

171

SANITARY NAPKINS (AS PER ENTRY NO 78 OF SCH I)

172

JAN AHAAR (AS PER ENTRY 79 OF SCHEDULE 1)

173

BICYCLES HAVING MRP UPTO RS3500/-

174

ADULT DIAPERS

175

TRICYCLES

176

KITES AND CHARKHI

177

MANJHA USED FOR FLYING KITES

178

JUNA

179

MAHAWAR,

180

HAIRPINS,

181

HAIRBAND,

182

HAIRCLIPS,

183

SAFETY PINS

184

SAREE FALLS

185

REFUSE DERIVED FUEL (RDF)

186

TILES MADE FROM MALBA

187

KERBSTONES MADE FROM MALBA

168

0
0

188

CHILLY SPRAY USED FOR SELF-DEFENCE

189

ORGANIC GULAL

190

ORGANIC COLOURS

191

SINGHARA AND ITS ATTA

192

KUTTU AND ITS ATTA

DVAT Code Sche Entry

dule No
No
1001001

1001002

1002001

1002002

1002003

1002004

1002005

1002006

1002007

1003001

1003002

1003003

1003004

1003005

1003006

1003007

1003008

1003009

1003010

1003011

1004001

1005001

1005002

1005003

1005004

1005005

1005006

1006001

1006002

1006003

1006004

1006005

1007001

1008001

1009001

1010001

10

1010002

10

1011001

11

1011002

11

1011003

11

1011004

11

1012001

12

1013001

13

1014001

14

1015001

15

1015003

15

1015004

15

1016001

16

1016002

16

1017001

17

1017002

17

1017003

17

1018001

18

1018002

18

1019001

19

1019002

19

1020001

20

1021001

21

1022001

22

1023001

23

1023002

23

1023003

23

1023004

23

1024001

24

1024002

24

1024003

24

1024004

24

1024005

24

1024006

24

1024007

24

1024008

24

1025001

25

1026001

26

1026002

26

1026003

26

1027001

27

1027002

27

1027003

27

1027004

27

1028001

28

1029001

29

1030001

30

1030002

30

1030003

30

1031001

31

1031002

31

1031003

31

1031004

31

1031005

31

1031006

31

1032001

32

1033001

33

1033002

33

1033003

33

1034001

34

1035001

35

1035002

35

1036001

36

1037001

37

1038001

38

1039001

39

1040001

40

1041001

41

1042001

42

1042002

42

1042003

42

1042004

42

1042005

42

1042006

42

1042007

42

1043001

43

1043002

43

1044001

44

1044002

44

1045001

45

1046001

46

1046002

46

1046003

46

1046004

46

1047001

47

1047002

47

1048001

48

1050001

50

1050002

50

1050003

50

1050004

50

1050005

50

1051001

51

1051002

51

1051003

51

1052001

52

1053001

53

1053002

53

1053003

53

1054001

54

1055001

55

1056001

56

1057001

57

1058001

58

1058002

58

1059001

59

1060001

60

1061001

61

1061002

61

1062001

62

1063001

63

1064001

64

1065001

65

1066001

66

1067001

67

1068001

68

1068002

68

1069001

69

1070001

70

1070002

70

1070003

70

1070004

70

1070005

70

1070006

70

1070007

70

1071001

71

1072001

72

1072002

72

1074001

74

1074002

74

1074003

74

1074004

74

1075001

75

1076001

76

1077001

77

1078001

78

1079001

79

1080001

80

1081002

81

1082001

82

1083001

83

1083002

83

1084001

84

1085001

85

1085002

85

1085003

85

1085004

85

1085005

85

1085006

85

1086001

86

1087001

87

1087002

87

1088001

88

1089001

89

1089002

89

1090001

90

1090002

90

Sl. No.

COMMODITY

Rate of
Tax

BULLION

ARTICLES OF GOLD INCLUDING JEWELLERY MADE

FROM GOLD
ARTICLES OF SILVER INCLUDING JEWELLERY MADE
FROM SILVER
ARTICLES OF PRECIOUS METALS INCLUDING
JEWELLERY MADE FROM PRECIOUS METALS
PRECIOUS STONES

SEMI-PRECIOUS STONES

3
4

1
1
1

DVAT
Code

Schedule Entry
No
No

2001001 II

2002001 II

2002002 II

2002003 II

2003001 II

2003002 II

Sl.
No.

Rate
of
Tax
PETROLEUM PRODUCTS OTHER THAN LIQUID PETROLEUM GAS, 20
[PIPED NATURAL GAS] COMPRESSED NATURAL GAS AND
KEROSENE SUCH AS (I) NAPTHA
PETROLEUM PRODUCTS OTHER THAN LIQUID PETROLEUM GAS, 20
[PIPED NATURAL GAS] COMPRESSED NATURAL GAS AND
KEROSENE SUCH AS (II)
AVIATION TURBINE FUEL;
PETROLEUM PRODUCTS OTHER THAN LIQUID PETROLEUM GAS, 20
[PIPED NATURAL GAS] COMPRESSED NATURAL GAS AND
KEROSENE SUCH AS(III) LUBRICANTS;
PETROLEUM PRODUCTS OTHER THAN LIQUID PETROLEUM GAS, 20
[PIPED NATURAL GAS] COMPRESSED NATURAL GAS AND
KEROSENE SUCH AS (IV) FURNACE OIL;
PETROLEUM PRODUCTS OTHER THAN LIQUID PETROLEUM GAS, 20
[PIPED NATURAL GAS] COMPRESSED NATURAL GAS AND
KEROSENE SUCH AS (V) MIXTURE AND COMBINATION OF
ABOVE
LIQUORPRODUCTS;
(FOREIGN AND INDIAN MADE FOREIGN LIQUOR)
20

COUNTRY LIQUOR

20

NARCOTICS (BHAANG)

20

MOLASSES

20

10

RECTIFIED SPIRIT

20

11

LOTTERY TICKETS

20

12

BRAKE FLUID

20

13

20

14

TOBACCO AND GUTKHA UNMANUFACTURED TOBACCO, BIDIS

AND TOBACCO USED IN THE MANUFACTURE OF BIDIS AND
HOOKA TOBACCO]
AERATED DRINKS

15

WATCHES COSTING ABOVE RUPEES FIVE THOUSAND

20

16

PETROL

27

17

DIESEL

18

COMMODITY

20

DVAT
Code

Sche Entry No
dule
No
4001001 IV
1(i)

4001002 IV

1(ii)

4001003 IV

1(iii)

4001004 IV

1(iv)

4001005 IV

1(v)

4002001 IV

4003001 IV

4004001 IV

4005001 IV

4006001 IV

4007001 IV

4008001 IV

4009010 IV

4010001 IV

10

4011001 IV

11

4012001 IV

12

4013001 IV

13

SL.NO.

COMMODITY

RATE
OF TAX

1 WORKS CONTRACTS OF PRINTING NATURE

AGRICULTURAL IMPLEMENTS NOT OPERATED MANUALLY

2 OR NOT DRIVEN BY ANIMAL

SPARE PARTS, COMPONENTS AND ACCESSORIES OF

AGRICULTURAL IMPLEMENTS NOT OPERATED MANUALLY
3 OR NOT DRIVEN BY ANIMAL
ALL EQUIPMENTS FOR COMMUNICATIONS SUCH AS,
4 PRIVATE BRANCH EXCHANGE (PBX)
ELECTRONIC PRIVATE AUTOMATIC BRANCH EXCHANGE
5 (EPABX) ETC
ALL INTANGIBLE GOODS LIKE COPYRIGHT, PATENT, REP
6 LICENSE, GOODWILL ETC
7 ALL KINDS OF BRICKS
8 FLY ASH BRICKS
9 REFRACTORY BRICKS
10 ASPHALTIC ROOFING
11 EARTHEN TILES

ALL TYPES OF YARN OTHER THAN COTTON AND SILK

12 YARN IN HANK AND SEWING THREAD

5
5
5
5
5
5
5
5
5

ALL UTENSILS AND CUTLERY ITEMS MADE OF METALS

(INCLUDING PRESSURE COOKERS/PANS)EXCEPT THOSE
13 MADE OF PRECIOUS METALS
ALL CUTLERY ITEMS MADE OF METALS (INCLUDING
PRESSURE COOKERS/PANS)EXCEPT THOSE MADE OF
14 PRECIOUS METALS
15 ARECANUT POWDER
16 BETEL NUT
17 BAMBOO
18 BEARINGS
19 PLUMMER BLOCKS,
20 HOUSING FOR BEARING
21 LOCATE RINGS AND COVERS,
22 ADOPTER WITH DRAWL SLEEVES,
23 LOCK-NUTS, LOCK-WASHERS
24 CLAMPS AND ROLLING ELEMENTS
25 BEEDI LEAVES
26 BELTINGS
27 BICYCLES HAVING MRP ABOVE RS3500/28 CYCLE RICKSHAWS

5
5
5
5
5
5
5
5
5
5
5
5
5
5

PARTS INCLUDING TYRES AND TUBES OF BICYCLES AND

29 CYCLE RICKSHAWS
30 BONE MEAL
31 DRUGS & MEDICINES
32 VACCINES
33 SYRINGES
34 DRESSINGS
MEDICATED OINTMENTS PRODUCED UNDER A DRUGS
LICENCE
35
36 LIGHT LIQUID PARAFFIN OF IP GRADE
37 CASTINGS
38 ALL METAL CASTINGS
39 CENTRIFUGAL PUMPS
40 MONOBLOC PUMPS
41 SUBMERSIBLE PUMPS
42 PARTS OF CENTRIFUGAL MONOBLOC PUMPS
43 COFFEE BEANS
44 COFFEE SEEDS
45 COCOA POD
46 GREEN TEA LEAF
47 CHICORY
48 COIR
49 COIR PRODUCTS EXCLUDING COIR MATTRESSES
50 COTTON
51 COTTON WASTE
52 CRUCIBLES

5
5
5
5
5
5
5

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
DECLARED GOODS AS SPECIFIED IN SECTION 14 OF THE 5
CENTRAL SALES TAX ACT, 1956 BUT NOT INCLUDING
CEREALS, PULSES, SUGAR, TEXTILES, TOBACCO AND
53 LIQUEFIED PETROLEUM GAS (LPG) FOR DOMESTIC USE
54 EDIBLE OILS
5
55 OIL CAKE
5
56 ELECTRODES
5
57 WELDING EQUIPMENTS
5
58 EXERCISE BOOK
5
59 GRAPH BOOK
5
60 LABORATORY NOTE BOOK
5
61 FERROUS AND NON-FERROUS METALS
5
62 ALLOYS
5
63 NON-METALS SUCH AS ALUMINIUM
5
64 COPPER
5
ZINC
65
5
66 EXTRUSIONS OF NON-METALS
5
67 FIBERS OF ALL TYPES
5
68 FIBER WASTE
5
69 FRIED
5

70 ROASTED GRAMS
71 EDIBLE VARIETY OF RUB GUR
72 HAND PUMPS
73 SPARE PARTS OF HAND PUMPS
74 MEDICINAL HERBS
75 AMLA
76 HARRAD
77 BAHERA
78 SIKAKAI
79 KATHA
80 SUPARI
81 RATTANJOT
82 KHUSK PUDINA
83 BARK
84 DRY PLANT
85 DRY ROOT COMMONLY KNOWN AS JARI BOOTI
86 DRY FLOWER
87 HOSE PIPES
88 HOSIERY GOODS
89 HUSK
90 BRAN OF CEREALS
91 ICE
92 INDUSTRIAL CABLES (HIGH VOLTAGE CABLES)
93 XLPE CABLES
94 JELLY FILLED CABLES
95 OPTICAL FIBERS
96 IT PRODUCTS
97 COMPUTERS
98 TELEPHONE
99 PARTS OF TELEPHONE
100 TELEPRINTER
101 WIRELESS EQUIPMENT
102 PARTS OF WIRELESS EQUIPMENT

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
MOBILE PHONE AND ALL MOBILE ACCESSORIES COSTING 5
103 UPTO RUPEES TEN THOUSAND
5
INFORMATION TECHNOLOGY PRODUCTS AS PER THE
DESCRIPTION IN COLUMN (2) BELOW, AS COVERED
UNDER THE HEADINGS, OR SUB-HEADINGS MENTIONED
IN COLUMN (3), AS THE CASE MAY BE, OF THE CENTRAL
104 EXCISE TARIFF ACT, 1985 (5 OF 1986)
AUTOMATIC TYPEWRITER AND WORD PROCESSING
105 MACHINES

ELECTRONIC CALCULATOR CAPABLE OF OPERATIONS

WITHOUT AN EXTERNAL SOURCE OF ELECTRICAL POWER
AND POCKET SIZE DATA RECORDING, REPRODUCING AND
DISPLAYING MACHINES WITH CALCULATING FUNCTIONS
(INCLUDING ELECTRONIC DIARIES OTHER THAN THOSE
COVERED UNDER HEADING NO 8571) OR
106 INCORPORATING A PRINTING DEVICE
5
AUTOMATIC DATA PROCESSING MACHINES AND UNITS
THEREOF, MAGNETIC OR OPTICAL READERS, MACHINES
FOR TRANSCRIBING DATA ONTO DATA MEDIA IN CODED
107 FORM AND MACHINES FOR PROCESSING SUCH DATA
5

ANALOGUE OR HYBRID AUTOMATIC DATA PROCESSING

MACHINE, ELECTRONIC DIARIES, PORTABLE DIGITAL
AUTOMATIC DATA PROCESSING MACHINE, PERSONAL
COMPUTER, COMPUTER SYSTEMS INCLUDING PERSONAL
COMPUTERS, OTHER DIGITAL AUTOMATIC DATA
PROCESSING MACHINES COMPRISING IN THE SAME
HOUSING AT LEAST A CENTRAL PROCESSING UNIT AND
AN INPUT AND OUTPUT UNIT WHETHER OR NOT
COMBINED, MICRO COMPUTER / PROCESSOR, LARGE /
MAINFRAME COMPUTER, COMPUTER PRESENTED IN
FORM OF SYSTEMS, DIGITAL PROCESSING UNITS,
STORAGE UNITS, INPUT UNITS, OUTPUT UNITS
TELETYPEWRITER, DATA ENTRY TERMINAL, LINE PRINTER,
DOT MATRIX PRINTER, LETTER QUALITY DAISY WHEEL
PRINTER, GRAPHIC PRINTER, PLOTTER, LASER JET
PRINTER, KEY BOARD, MONITOR, STORAGE UNITS,
FLOPPY DISC DRIVE, REMOVEABLE/EXCHANGEABLE DISC
DRIVES, MAGNETIC TAPE DRIVES, CARTRIDGE TAPE
DRIVES, OTHER UNITS OF AUTOMATIC DATA
PROCERSSING MACHINES, UNINTERRUPTED POWER
108 SUPPLY UNITS (UPS)

WINCHESTER / HARD DISC DRIVES, REMOVAL /

EXCHANGEABLE DISC DRIVES, MAGNETIC TAPE DRIVES,
CARTRIDGE TAPE DRIVE, OTHER UNITS OF AUTOMATIC
DATA PROCESSING MACHINES, UNINTERRUPTED POWER
109 SUPPLY UNITS (UPS)
5

PARTS AND ACCESSORIES (OTHER THAN COVERS,

CARRYING CASES AND THE LIKE) SUITABLE FOR USE
SOLELY OR PRINCIPALLY WITH MACHINES OF HEADING
NO 8570, PARTS AND ACCESSORIES OF THE MACHINES
OF HEADING NO 8570, PARTS AND ACCESSORIES OF THE
MACHINES OF HEADING NO 8571, HEADSTACK,
CONNECTORS FOR COMPUTER TERMINALS, MICRO
PROCESSOR FOR AUTOMATIC DATA PROCESSING
MACHINES OF HEADING NO 8571, RECONDITIONED
COMPONENTS OF COMPUTERS, NETWORK ACCESS
110 CONTROLLERS
DC MICRO MOTORS / STEPPERS MOTORS OF AN OUTPUT
111 NOT EXCEEDING 375 WATTS
112 PARTS OF GOODS SPECIFIED IN HEADING NO 8501
UNINTERRUPTED POWER SUPPLIES (UPS), AND THEIR
113 PARTS
[UNINTERRUPTED POWER SUPPLIES (UPS), INVERTERS
114 AND THEIR PARTS]
UNINTERRUPTED POWER SUPPLIES (UPS) AND THEIR
115 PARTS
PERMANENT MAGNET AND ARTICLES INTENDED TO
116 BECOME PERMANENT MAGNET (FERRITES)

5
5
5
5
5
5

TELEPHONE SETS, VIDEO PHONES, LINE TELEPHONE

SETS WITH CORDLESS HANDSETS, PUSH BUTTON TYPE,
ROTARY DIAL TYPE, CORDLESS TELEPHONES, VIDEO
TELEPHONES / VIDEO DOOR PHONES, APPARATUS FOR
CARRIER-CURRENT LINE SYSTEMS OF FOR DIGITAL LINE
SYSTEM, TELEPRINTERS, PLCC EQUIPMENT, VOICE
FREQUENCY TELEGRAPHY, MODEMS, MULTIPLEXERS /
STATISTICAL MULTIPLEXERS, ROUTERS, X-25PADS, HIGH
BIT RATE DIGITAL SUBSCRIBER LINE SYSTEM (HDSL)
DIGITAL LOOP CARRIER SYSTEM (DLC), SYNCHRONOUS
DIGITAL HIERARCHY SYSTEM (SDH), ISDN TERMINALS
SUBSCRIBER END EQUIPMENT, ISDN TERMINAL
ADAPTERS AND PARTS OF THE EQUIPMENTS COVERED BY
117 THIS HEADING
MICROPHONES, MULTIMEDIA SPEAKERS, HEADPHONES,
EARPHONES AND COMBINED MICROPHONES/ SPEAKER
118 SETS AND THEIR PARTS
119 TELEPHONE ANSWERING MACHINES
120 PARTS OF TELEPHONE ANSWERING MACHINES

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MAGNETIC TAPE FOR RECORDING SOUND, AUDIO

MAGNETIC TAPE, VIDEO MAGNETIC TAPE, MAGNETIC
DISC, HARD DISC PACK, FLOPPY DISC OR DISKETTES,
REWRITABLE MAGNETO OPTICAL DISC INCLUDING MINI
DISC, CD RECORDABLE, CARDS INCORPORATING A
MAGNETIC STRIPE, MATTRESSES FOR THE PRODUCTION
OF RECORDS, PREPARED RECORD BLANKS, CARTRIDGE
TAPE, BLANK VIDEO CASSETTES U-MATIC AND 1
VIDEO CASSETTES/TAPE VIDEO CASSETTES SUITABLE
TO WORK WITH BETACAM / BETACAM SP/M-II SVHS/DIGITAL S TYPE VCR, 8MM VIDEO TAPES /
CASSETTES IN FINISHED FORM, 635MM (1/5) DIGITAL
VIDEO CASSETTES AND DV TAPES SUITABLE TO WORK
WITH DIGITAL VIDEO CAMERA, BLANK MASTER DISC,
BLANK AUDIO CASSETTES, AUDIO TAPE CASSETTES IN
FINISHED FORM (BLANK), OPTICAL MEDIA DISCS, CD
121 RECORDABLE, CD REWRITABLE
5
SOFTWARE INCLUDING INFORMATION TECHNOLOGY
SOFTWARE ON ANY MEDIA, VIDEO COMPACT DISC OF
EDUCATIONAL NATURE, OTHER VIDEO COMPACT DISCS
122 AND DIGITAL VIDEO DISCS

5
TRANSMISSION APPARATUS (OTHER THAN APPARATUS
FOR RADIO BROADCASTING OR TV BROADCASTING,
TRANSMISSION APPARATUS INCORPORATING RECEPTION
123 APPARATUS, DIGITAL STILL IMAGE VIDEO CAMERAS)
5
124 RADIO COMMUNICATIONS RECEIVERS, RADIO PAGERS
125 (1) AERIALS, ANTENNAE AND THEIR PARTS

(2) PARTS OF GOODS SPECIFIED IN HEADING NO 8525

126 AND 8527
127 LCD PANELS, LED PANEL AND PARTS THEREOF
ELECTRICAL CAPACITORS, FIXED VARIABLE OR
128 ADJUSTABLE (PRESET) AND PARTS THEREOF

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ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND

129 POTENTIOMETERS), OTHER THAN HEATING RESISTORS
130 PRINTED CIRCUITS

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SWITCHES, CONNECTORS AND RELAYS FOR UPTO 5 AMPS 5
AT VOLTAGE NOT EXCEEDING 250 VOLTS, ELECTRONIC
131 FUSES
DATA/GRAPHIC DISPLAY TUBES, OTHER THAN TV PICTURE 5
132 TUBES AND PARTS THEREOF
5
DIODES TRANSISTORS AND SIMILAR SEMICONDUCTOR
DEVICES; PHOTO SENSITIVE SEMICONDUCTIVE DEVICES,
INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT
ASSEMBLED IN MODULES OR MADE-UP INTO PANELS;
LIGHT EMITTING DIODES; MOUNTED PIEZO-ELECTRIC
133 CRYSTALS
ELECTRONIC INTEGRATED CIRCUITS AND MICRO
134 ASSEMBLIES
135 SIGNAL GENERATORS AND PARTS THEREOF
136 OPTICAL FIBER CABLES
OPTICAL FIBER AND OPTICAL FIBER BUNDLES; OPTICAL
137 FIBER CABLES
LIQUID CRYSTAL DEVICES, FLAT PANEL DISPLAY DEVICES
138 AND PARTS THEREOF
CATHODE RAY OSCILLOSCOPES, SPECTRUM ANALYSERS,
CROSS TALK METERS, GAIN MEASURING INSTRUMENTS,
DISTORTION FACTOR METERES, PSOPHOMETERES,
NETWORK AND LOGIC ANALYSERS AND SIGNAL
139 ANALYSERS
140 KEROSENE OIL SOLD THROUGH PDS
141 NAPA SLABS (ROUGH FLOORING STONES)
142 SHAHABAD STONES

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143 ORES
144 MINERALS
145 PAPER
146 NEWSPRINT
147 PIPES OF ALL VARIETIES
148 GI PIPES
149 CI PIPES
150 DUCTILE PIPES
151 PVC PIPES
152 HOSEPIPES
153 FITTINGS OF PVC AND HOSEPIPES
154 PRINTED MATERIAL
155 DIARY
156 CALENDAR
157 PRINTING INK EXCLUDING TONER AND CARTRIDGES
158 PULP OF BAMBOO
159 WOOD
160 PAPER
161 RAIL COACHES
162 ENGINES
163 WAGONS
164 PARTS OF WAGONS

READYMADE GARMENTS COSTING UPTO RUPEES FIVE

THOUSANDS BUT NOT INCLUDING THOSE MADE UP OF
165 KHADI
166 RENEWABLE ENERGY DEVICES
167 SPARE PARTS OF RENEWABLE ENERGY DEVICES
SAFETY MATCHES OTHER THAN HAND-MADE SAFETY
168 MATCHES
169 SEWING MACHINES
170 PARTS AND ACCESSORIES OF SEWING MACHINES
171 SHIP
172 OTHER WATER VESSELS
SILK FABRICS INCLUDING SILK SAREES BUT EXCLUDING
HANDLOOM SILK UNLESS COVERED BY ADDITIONAL
173 EXCISE DUTY
174 SKIMMED MILK POWDER
175 UHT MILK
176 SOLVENT OILS
177 ALL KINDS OF SPICES AND CONDIMENTS
178 CUMIN SEEDS
179 TURMERIC
180 AJWAIN
181 HALDI
182 DHANIA

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183 HING
184 METHI
185 SONTH
186 KALAUNJI
187 SOUNF
188 KHATAI
189 AMCHUR
190 LONG-PATTA
191 DAL- CHINI
192 TEJ-PATTA
193 JAVATRI JAIPHAL
194 PEPPER
195 ELAICHI OF ALL KIND
196 DRIED CHILIES
197 KANKAUL MIRCH
198 SPORTS GOODS EXCLUDING APPARELS
199 FOOTWEAR
200 STARCH
201 GLUES
202 ADHESIVES
203 TAMARIND
204 TRACTORS
205 THRESHERS
206 HARVESTERS
207 ATTACHMENTS AND PARTS THEREOF
208 TRANSMISSION TOWERS
209 UMBRELLA

PARTS AND ACCESSORIES OF UMBRELLA EXCEPT

210 GARDEN UMBRELLA
211 VANASPATI (HYDROGENATED VEGETABLE OIL)
212 VEGETABLE OIL
213 GINGILI OIL
214 BRAN OIL

WRITING INSTRUMENTS COSTING UPTO RUPEES ONE

215 THOUSAND PER PIECE
216 PROCESSED MEAT
217 POULTRY
218 FISH
219 PROCESSED OR PRESERVED VEGETABLES
220 FRUITS
221 FRUIT JAMS
222 JELLY
223 PICKLE
224 FRUITS SQUASH
225 PASTE
226 FRUIT DRINK

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FRUIT JUICE WHETHER IN SEALED CONTAINER OR

227 OTHERWISE
228 KNITTING WOOL
229 TEA
230 KIRANA ITEMS
231 ARAROTE
232 SINGHARA
233 KUTTU AND THEIR ATTA
234 SENDHA NAMAK
235 KALA NAMAK
236 HEENG,
237 AAM PAPAR,
238 MUSHRUM
239 KHUMBA
240 GUCHCHI,
241 GOLEY KA BURADA
242 TILL
243 RAI
244 POSTDANA
245 MUNGAFALI DANA
246 SABUDANA
247 ROLI
248 MEHENDI PATTI
249 PISI MEHENDI
250 SCHOOL BAGS HAVING MRP UPTO RS 300
251 PLASTIC GRANULES
252 PLASTIC POWDER
253 MASTER BATCHES
INDUSTRIAL INPUTS (ANIMAL (INCLUDING FISH) FATS
254 AND OILS, CRUDE, REFINED OR PURIFIED)
GLYCEROL, CRUDE, GLYCEROL WATERS AND GLYCEROL
255 LYES

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VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES),

BEESWAX, OTHER INSECT WAXES AND SPERMACETI,
WHETHER OR NOT REFINED OR COLOURED; DEGRAS;
RESIDUES RESULTING FROM THE TREATMENT OF FATTY
256 SUBSTANCES OR ANIMAL OR VEGETABLE WAXES
5
ANIMAL OR VEGETABLE FATS BOILED, OXIDISED,
DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY
HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE
CHEMICALLY MODFIED; INEDIBLE MIXTURES OR
257 PREPARATIONS OF FATS AND OILS OF THIS CHAPTER
5
258 LIQUID GLUCOSE (NON MEDICINAL), DEXTROSE SYRUP

259 DENATURED ETHYL ALCOHOL OF ANY STRENGTH

260 SULPHUR, BARYTES

MANGANESE ORES AND CONCENTRATES, INCLUDING

FERRUGINOUS MANGANESE ORES AND CONCENTRATES
WITH A MANGANESE CONTENT OF 20% OR MORE,
261 CALCULATED ON THE DRY WEIGHT
262 COPPER ORES AND CONCENTRATES
263 NICKEL ORES AND CONCENTRATES
264 COBALT ORES AND CONCENTRATES
265 ALUMINIUM ORES AND CONCENTRATES
266 LEAD ORES AND CONCENTRATES
267 ZINC ORES AND CONCENTRATES
268 TIN ORES AND CONCENTRATES
269 CHROMIUM ORES AND CONCENTRATES
270 TUNGSTEN ORES AND CONCENTRATES
271 URANIUM OR THORIUM ORES AND CONCENTRATES
272 MOLYBDENUM ORES AND CONCENTRATES
273 TITANIUM ORES AND CONCENTRATES

NIOBIUM, TANTALUM, VANADIUM OR ZIRCONIUM ORES

274 AND CONCENTRATES
275 PRECIOUS METAL ORES AND CONCENTRATES
276 OTHER ORES AND CONCENTRATES
GRANULATED SLAG (SLAG SAND) FROM THE
277 MANUFACTURE OF IRON OR STEEL

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278 GROUND GRANULATED BLAST-FURNACE SLAG (GGBS)

279 BENZOLE
280 TOLUOLE
281 XYLOLE
282 NAPHTHALENE
283 PHENOLS
284 CREOSOTE OILS , MIXED XYLENE
285 BUTADENE
286 NORMAL PARAFFIN
287 BITUMEN
288 FLUORINE, CHLORINE, BROMINE AND IODINE

SULPHUR, SUBLIMED OR PRECIPITATED; COLLOIDAL

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289 SULPHUR

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CARBON (CARBON BLACKS AND OTHER FORMS OF
290 CARBON NOT ELSEWHERE SPECIFIED OR INCLUDED)

HYDROGEN, RARE GASES OTHER THAN METALS

291 EXCLUDING OXYGEN (MEDICINAL GRADE)

ALKALI OR ALKALINE-EARTH METALS; RARE-EARTH

METALS, SCANDIUM AND YTTRIUM, WHETHER OR NOT
292 INTERMIXED OR INTERALLOYED; MERCURY
HYDROGEN CHLORIDE (HYDROCHLORIC ACID);
293 CHLOROSULPHURIC ACID

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294 SULPHURIC ACID AND ANHYDRIDES THEREOF; OLEUM

295 NITRIC ACID; SULPHONITRIC ACIDS

DIPHOSPHORUS PENTAOXIDE; PHOSPHORIC ACID AND

296 POLYPHOSPHORIC ACIDS
297 OXIDES OF BORON; BORIC ACIDS

OTHER ORGANIC ACIDS AND OTHER INORGANIC

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298 COMPOUNDS OF NON-METAL

299 HALIDES AND HALIDE OXIDES OF NON-METALS

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SULPHIDES OF NON-METALS; COMMERCIAL PHOSPHORUS 5
300 TRISULPHIDE
5
301 AMMONIA, ANHYDROUS OR IN AQUEOUS SOLUTION
5
SODIUM HYDROXIDE (CAUSTIC SODA); POTASSIUM
HYDROXIDE (CAUSTIC POTASH); PEROXIDES OF SODIUM
302 OR POTASSIUM
5
HYDROXIDE AND PEROXIDE OF MAGNESIUM; OXIDES,
HYDROXIDES AND PEROXIDES OF STRONTIUM OR
303 BARIUM
304 ZINC OXIDE, ZINC PEROXIDE
5
305 ALUMINIUM HYDROXIDE, ALUMINIUM CALCIDES
5
306 CHROMIUM OXIDES AND HYDROXIDES
5
307 MANGANESE OXIDES
5
308 IRON OXIDES AND HYDROXIDES;
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COBALT OXIDES AND HYDROXIDES; COMMERCIAL COBALT 5
309 OXIDES
310 TITANIUM OXIDE
5
311 LEAD OXIDES, READ LEAD AND ORANGE LEAD
5
5
HYDRAZINE AND HYDROXYLAMINE AND THEIR
INORGANIC SALTS; OTHER INORGANIC BASES; OTHER
312 METAL OXIDES, HYDROXIDES AND PEROXIDES
5
FLUORIDES; FLUOROSILICATES, FLUOROALUMINATES AND
313 OTHER COMPLEX FLUORINE SALTS
CHLORIDES, CHLORIDE OXIDES AND CHLORIDE
HYDROXIDES; BROMIDES AND BROMIDE OXIDES;
314 IODIDES AND IODIDE OXIDES
BLEACH LIQUID, BLEACHING POWDER, SODIUM
315 HYPOCHLORIDES, SODIUM CHLORIDE

CHLORATES AND PERCHLORATES; BROMATES AND

316 PERBROMATES; IODATES AND PERIODATES
317 SULPHIDES; POLYSULPHIDES
318 DITHIONITES AND SULPHOXYLATES
319 SULPHITES; THIOSULPHATES
SODIUM SULPHATES, ALUMS, PEROXOSULPHATES
(PERSULPHATES), SODIUM HYDROGEN SULPHATE,
FERROUS SULPHATE, COPPER SULPHATE, AMONIUM
ALUM, POTASH ALUM AND FERRIC ALUM, MANGANESE
320 SULPHATE, STRONTIUM SULPHATE
BASIC CHROMIUM SULPHATE, SODIUM SULPHATE,
321 MAGNESIUM SULPHATE, FERROUS SULPHATE
322 NITRITES; NITRATES

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PHOSPHINATES (HYPOPHOSPHITES), PHOSPHONATES

(PHOSPHITES); PHOSPHATES AND POLYPHOSPHATES,
323 SODIUM TRIPOLIUPHOSPHATE, TRISODIUM PHOSPHATE
5
CARBONATES; PEROXOCARBONATES (PERCARBONATES);
COMMERCIAL AMMONIUM CARBONATES CONTAINING
324 AMMONIUM CARBONATE
5
325 CYANIDES, CYANIDE OXIDES AND COMPLEX CYANIDES
326 FULMINATES, CYANATES AND THIOCYANATES

SILICATES, COMMERCIAL ALKALI METAL, SILICATES OF

SODIUM, SODIUM METASILICATES, SODIUM
327 METASILICATES OF POTASSIUM, MAGNESIUM TRISILICATE
328 BORATES; PEROXOBORATES (PERBORATES)
329 SODIUM DICHROMATE
330 SODIUM DICHROMATE
331 POTASSIUM DICHROMATE

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RADIOACTIVE CHEMICAL ELEMENTS AND RADIOACTIVE

ISOTOPES (INCLUDING THE FISSILE CHEMICAL ELEMENTS
AND ISOTOPES) AND THEIR COMPOUNDS; MIXTURES AND
332 RESIDUES CONTAINING THESE PRODUCTS
5
ISOTOPES OTHER THAN THOSE OF HEADING NO 2855;
COMPOUNDS, INORGANIC OR ORGANIC OF SUCH
333 ISOTOPES, WHETHER OR NOT CHEMICALLY DEFINED
COMPOUNDS, INORGANIC OR ORGANIC, OF RARE EARTH 5
METALS, OF YTTRIUM OR OF SCANDIUM OR OF MIXTURES
334 OF THESE METALS
335 HYDROGEN PEROXIDE
5

PHOSPHIDES, WHETHER OR NOT CHEMICALLY DEFINED,

336 EXCLUDING FERROPHOSPHORUS
337 SILICON CARBIDE
338 CALCIUM CARBIDES
HYDRIDES, NITRITES, AZIDES, CILIDIDES AND BORIDES,
WHETHER OR NOT CHEMICALLY DEFINED, OTHER THAN
COMPOUNDS WHICH ARE ALSO CARBIDES OF HEADING
339 NO 2859
340 CYCLIC HYDROCARBONS
341 HALOGENATED DERIVATIVES OF HYDROCARBONS

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SULPHATED, NITRATED OR NITROSATED DERIVATIVES OF

342 HYDROCARBONS, WHETHER OR NOT HALOGENATED

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ACYCLIC ALCOHOLS AND THEIR HALOGENATED,
343 SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
5
CYCLIC ALCOHOLS AND THEIR HALOGENATED,
344 SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
5
345 PHENOLS; PHENOL-ALCOHOLS AND THEIR DERIVATIVES

HALOGENATED, SULPHONATED, NITRATED OR

NITROSATED DERIVATIVES OF PHENOLS OR PHENOL346 ALCOHOLS

5
ETHERS, ETHER-ALCOHOLS, ETHER-PHENOLS, ETHERALCOHOLPHENOLS, ALCOHOL PEROXIDES, ETHER
PEROXIDES, KETONE PEROXIDES (WHETHER OR NOT
CHEMICALLY DEFINED) AND THEIR HALOGENATED,
347 SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
EPOXIDES, EPOXYALCOHOLS, EPOXYPHENOLS AND
EPOXYETHERS, WITH A THREE-MEMBERED RING AND
THEIR HALOGENATED, SULPHONATED, NITRATED OR
348 NITROSATED DERIVATIVES

5
ACETALS AND HEMIACETALS, WHETHER OR NOT WITH
OTHER OXYGEN FUNCTION AND THEIR HALOGENATED,
349 SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
ALDEHYDES, WHETHER OR NOT WITH OTHER OXYGEN
FUNCTION; CYCLIC POLYMERS OF ALDEHYDES;
350 PARAFORMALDEHYDE

HALOGENATED, SULPHONATED, NITRATED OR

NITROSATED DERIVATIVES OF PRODUCTS OF HEADING
351 NO 2912
ACETONE, NIBK, MEK, CYCLOHEXANONE, DIACETONE
352 ALCOHOL AND OTHERS

5
SATURATED ACYCLIC MONOCARBOXYLIC ACIDS AND
THEIR ANHYDRIDES, HALIDES, PEROXIDES AND
PEROXYACIDS; THEIR HALOGENATED, SULPHONATED,
353 NITRATED OR NITROSATED DERIVATIVES
5
UNSATURATED ACYCLIC MONOCARBOXYLIC ACIDS,
CYCLIC MONOCARBOXYLIC ACIDS, THEIR ANHYDRIDES,
HALIDES, PEROXIDES AND PEROXYACIDS; THEIR
HALOGENATED, SULPHONATED, NITRATED OR
354 NITROSATED DERIVATIVES
5
POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES,
PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED
355 SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
5
CARBOXYLIC ACIDS WITH ADDITIONAL OXYGEN
FUNCTION AND THEIR ANHYDRIDES, HALIDES,
PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED,
356 SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
5
PHOSPHORIC ESTERS AND THEIR SALTS, INCLUDING
LACTOPHOSPHATES; THEIR HALOGENATED,
357 SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
ESTERS OF OTHER INORGANIC ACIDS (EXCLUDING
ESTERS OF HYDROGEN HALIDES) AND THEIR SALTS;
THEIR HALOGENATED, SULPHONATED, NITRATED OR
358 NITROSATED DERIVATIVES
AMINE-FUNCTION COMPOUNDS AND DERIVATIVES AND
359 SALTS
360 OXYGEN-FUNCTION AMINO-COMPOUNDS
QUATERNARY AMMONIUM SALTS AND HYDROXIDES;
361 LECITHINS AND OTHER PHOSPHOAMINOLIPIDS
CARBOXYAMIDE-FUNCTION COMPOUNDS; AMIDE362 FUNCTION COMPOUNDS OF CARBONIC ACID
CARBOXYAMIDE-FUNCTION COMPOUND (INCLUDING
SACCHARIN AND ITS SALTS)AND IMINE-FUNCTION
363 COMPOUNDS
364 NITRILE-FUNCTION COMPOUNDS
365 DIAZO-, AZO- OR AZOXY-COMPOUNDS
ORGANIC DERIVATIVES OF HYDRAZINE OR OF
366 HYDROXYLAMINE

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367 COMPOUNDS WITH OTHER NITROGENFUNCTION

368 ORGANO-SULPHUR COMPOUNDS

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ETHYLENE DIAMINE TETRA ACETIC ACID, NITRILLO
369 TRIACETIC ACID AND THEIR DERIVATIVES
5
HETEROCYCLIC COMPOUNDS WITH OXYGEN
370 HETEROATOM(S) ONLY
5
HETEROCYCLIC COMPOUNDS WITH NITROGEN
371 HETEROATOM(S) ONLY
NUCLEIC ACIDS AND THEIR SALTS; OTHER HETEROCYCLIC 5
372 COMPOUNDS
373 SULPHONAMIDES
5
GLYCOSIDES, NATURAL OR REPRODUCED BY SYNTHESIS 5
AND THEIR SALTS, ETHERS, ESTERS AND OTHER
374 DERIVATIVES
5
VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY
SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND
375 OTHER DERIVATIVES
5
ETHYLENE DIAMINE TETRA ACETIC ACID, NITRILLO
376 TRIACETIC ACID AND THEIR DERIVATIVES
5
TANNING EXTRACTS OF VEGETABLE ORIGIN; TANNINS
AND THEIR SALTS, ETHERS, ESTERS AND OTHER
377 DERIVATIVES EXCLUDING CATECHU OR GAMBIAR
5
SYNTHETIC ORGANIC TANNING SUBSTANCES; INORGANIC
TANNING SUBSTANCES; TANNING PREPARATIONS,
WHETHER OR NOT CONTAINING NATURAL TANNING
SUBSTANCES; ENZYMATIC PREPARATIONS FOR PRE378 TANNING EXCLUDING CATECHU OR GAMBIAR
COLOURING MATTER OF VEGETABLE OR ANIMAL ORIGIN
(INCLUDING DYEING EXTRACTS BUT EXCLUDING ANIMAL
BLACK), WHETHER OR NOT CHEMICALLY DEFINED;
PREPARATIONS BASED ON COLOURING MATTER OR
VEGETABLE OR ANIMAL ORIGIN EXCLUDING CATECHU OR
379 GAMBIAR

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SYNTHETIC ORGANIC COLOURING MATTER, WHETHER OR
NOT CHEMICALLY DEFINED; PREPARATIONS 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 EXCLUDING CATECHU OR
380 GAMBIAR
5
COLOUR LAKES; PREPARATIONS BASED ON COLOUR
381 LAKES

5
PIGMENTS, INORGANIC PRODUCTS OF KIND USED AS
LUMINOPHORES, ULTRAMARINE AND PREPARATIONS,
LITHPHONE AND OTHER PIGMENTS AND PREPARATIONS
382 BASED ON ZINK SULPHIDE
383 RED OXIDE, BRONZE POWDER
MASTER BATCHES, OTHER COLOURING MATTER
384 INCLUDING ULTRA MARINE BLUE
385 PREPARED PIGMENTS AND ALL THEIR DERIVATIVES
GLASS FRIT AND OTHER GLASS, IN THE FORM OF
386 POWDER, GRANULES OR FLAKES
387 PREPARED DRIERS

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PIGMENTS (INCLUDING METALLIC POWDERS AND

FLAKES) DISPERSED IN NON-AQUEOUS MEDIA, IN LIQUID
OR PASTE FORM, OF A KIND USED IN THE MANUFACTURE
OF PAINTS (INCLUDING ENAMELS); STAMPING FOILS;
DYES AND OTHER COLOURING MATTER PUT UP IN FORMS
(FOR EXAMPLE, BALES, TABLETS AND THE LIKE) OR
SMALL PACKINGS (FOR EXAMPLE, SACHETS OR BOTTLES
OF LIQUID) OF A KIND USED FOR DOMESTIC OR
388 LABORATORY PURPOSES
5
PRINTING INK WHETHER OR NOT CONCENTRATED OR
389 SOLID
5
SILICON SURFACTED, NON-IONIC, SULPHONATED OR
390 SULPHATED OXIDE, CHLORINE CASTOR OIL
5
391 ARTIFICIAL WAXES AND PREPARED WAXES
CASEIN, CASEINATES AND OTHER CASEIN DERIVATIVES, 5
392 CASEIN GLUES
5
ENZYMES; PREPARED ENZYMES NOT ELSEWHERE
393 SPECIFIED OR INCLUDED
5
CHEMICAL PREPARATIONS FOR PHOTOGRAPHIC USES
(OTHER THAN VARNISHES, GLUES, ADHESIVES, AND
394 SIMILAR PREPARATIONS)
5
ARTIFICIAL GRAPHITE; COLLOIDAL OR SEMI-COLLOIDAL
GRAPHITE; PREPARATIONS BASED ON GRAPHITE OR
OTHER CARBON IN THE FORM OF PASTES, BLOCKS,
395 PLATES OR OTHER SEMI-MANUFACTURES
ACTIVATED CARBON; ACTIVATED NATURAL MINERAL
PRODUCTS; ANIMAL BLACK, INCLUDING SPENT ANIMAL
396 BLACK

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RESIDUAL LYES FROM THE MANUFACTURE OF WOOD
PULP, WHETHER OR NOT CONCENTRATED, DESUGARED
OR CHEMICALLY TREATED, INCLUDING LIGNIN
397 SULPHONATES, BUT EXCLUDING TALL OIL
5
398 GUMS AND TURPENTINE OIL

5
ROSIN AND RESIN ACIDS, AND DERIVATIVES THEREOF:
399 ROSIN SPIRIT AND ROSIN OILS; RUN GUMS

WOOD TAR; WOOD TAR OILS; WOOD CREOSOTE; WOOD

NAPHTHA; VEGETABLE PITCH; BREWERS' PITCH AND
SIMILAR PREPARATIONS BASED ON ROSIN, RESIN ACIDS
400 OR ON VEGETABLE PITCH

5
INSECTICIDES, FUNGICIDES, HERBICIDES, WEEDICIDES
401 AND PESTICIDES OF TECHNICAL GRADE
5
402 SODIUM PENTA CHLOROPHENATE

5
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 INDUSTRIES, NOT
403 ELSEWHERE SPECIFIED OR INCLUDED
5
PREPARED RUBBER ACCELERATORS; COMPOUND
PLASTICISERS FOR RUBBER OR PLASTICS, NOT
ELSEWHERE SPECIFIED OR INCLUDED; ANTI-OXIDISING
PREPARATIONS AND OTHER COMPOUND STABILISERS
404 FOR RUBBER OR PLASTICS
REDUCERS AND BLANKET WASH/ROLLER WASH USED IN 5
405 THE PRINTING INDUSTRY
5
REACTION INITIATORS, REACTION ACCELERATORS AND
CATALYTIC PREPARATIONS, NOT ELSEWHERE SPECIFIED
406 OR INCLUDED
5
MIXED ALKYLBENZENES AND MIXED
ALKYLNAPHTHALENES, OTHER THAN THOSE OF HEADING
407 NO 2707 OR 2902
CHEMICAL ELEMENTS DOPED FOR USE IN ELECTRONICS, 5
IN THE FORM OF DISCS, WAFERS OR SIMILAR FORMS;
CHEMICAL COMPOUNDS DOPED FOR USE IN
408 ELECTRONICS

5
INDUSTRIAL MONOCARBOXYLIC FATTY ACIDS; ACID OILS
409 FROM REFINING; INDUSTRIAL FATTY ALCOHOLS
410 RETARDERS USED IN THE PRINTING INDUSTRY
411 POLYMERS OF ETHYLENE IN PRIMARY FORMS
POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN
412 PRIMARY FORMS
413 POLYMERS OF STYRENE, IN PRIMARY FORMS
POLYMERS OF VINYL CHLORIDE OR OF OTHER
414 HALOGENATED OLEFINS, IN PRIMARY FORMS
POLYMERS OF VINYL ACETATE OR OF OTHER VINYL
ESTERS IN PRIMARY FORMS; OTHER VINYL POLYMERS IN
415 PRIMARY FORMS
416 ACRYLIC POLYMERS IN PRIMARY FORMS

5
5
5
5
5
5

5
5

POLYACETALS, OTHER POLYETHERS AND EPOXIDE

RESINS, IN PRIMARY FORMS, POLYCARBONATES, ALKYD
RESINS, POLYALLYL ESTERS AND OTHER POLYESTERS, IN
417 PRIMARY FORMS
418 POLYAMIDES IN PRIMARY FORMS
5
5
AMINO-RESINS, POLYPHENYLENE OXIDE, PHENOLIC
419 RESINS AND POLYURETHANES IN PRIMARY FORMS
420 SILICONES IN PRIMARY FORMS
5
5
PETROLEUM RESINS, COUMARONE-INDENE RESINS,
POLYTERPENES, POLYSULPHIDES, POLYSULPHONES AND
OTHER PRODUCTS, NOT ELSEWHERE SPECIFIED OR
421 INCLUDED IN PRIMARY FORMS
CELLULOSE AND ITS CHEMICAL DERIVATIVES, AND
CELLULOSE ETHERS, NOT ELSEWHERE SPECIFIED OR
422 INCLUDED IN PRIMARY FORMS

5
NATURAL POLYMERS (FOR EXAMPLE, ALGINIC ACID) AND
MODIFIED NATURAL POLYMERS (FOR EXAMPLE,
HARDENED PROTEINS, CHEMICAL DERIVATIVES OF
NATURAL RUBBER), NOT ELSEWHERE SPECIFIED OR
423 INCLUDED, IN PRIMARY FORMS
5
ION-EXCHANGERS BASED ON POLYMERS OF HEADING
424 NOS 3901 TO 3913, IN PRIMARY FORMS
SELF-ADHESIVE PLATES, SHEETS, FILM FOIL, TAPE, STRIP 5
425 OF PLASTIC WHETHER OR NOT IN ROLLS
5
OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF
PLASTICS, NON-CELLULAR, WHETHER LACQUERED OR
METALLISED OR LUMINATED, SUPPORTED OR SIMILARLY
426 COMBINED WITH OTHER MATERIALS OR NOT

427 THERMOCOL

5
5

ARTICLES FOR THE CONVEYANCE OR PACKING OF

GOODS, OF PLASTICS, STOPPERS, LIDS, CAPS AND
OTHER CLOSURES, OF PLASTICS BUT NOT INCLUDING(A)INSULATED WARES (B) BAGS OF THE TYPE WHICH
ARE USED FOR PACKING OF GOODS AT THE TIME OF
SALE FOR THE CONVENIENCE OF THE CUSTOMER
428 INCLUDING CARRY BAGS
5
NATURAL RUBBER, BALATA, GUTTA PERCHA, GUAYULE,
CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY
429 FORMS OR IN PLATES , SHEETS OR STRIPS
5
SYNTHETIC RUBBER AND FACTICE DERIVED FROM OILS IN
PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP;
MIXTURES OF ANY PRODUCTS OF HEADING NO .40.01
WITH ANY PRODUCT OF THIS HEADING IN PRIMARY
430 FORMS OR IN PLATES , SHEETS OR STRIPS
RECLAIMED RUBBER IN PRIMARY FORMS OR IN PLATES, 5
431 SHEETS OR STRIP
5
COMPOUNDED RUBBER, UNVULCANISED, IN PRIMARY
FORMS OR IN PLATES, SHEETS OR STRIP, OTHER THAN
432 THE FORMS AND ARTICLES OF UNVULCANISED RUBBER
MECHANICAL WOOD PULP, CHEMICAL WOOD PULP, SEMI- 5
CHEMICAL WOOD PULP AND PULPS OF OTHER FIBROUS
433 CELLULOSIC MATERIALS
5
CARTONS (INCLUDING FLATTENED OR FOLDED
CARTONS), BOXES (INCLUDING FLATTENED OR FOLDED
BOXES), CASES, BAGS AND OTHER PACKING
CONTAINERS, OF PAPER, PAPERBOARD, WHETHER IN
434 ASSEMBLED OR UNASSEMBLED CONDITION
PAPER PRINTED LABELS AND PAPERBOARD PRINTED
435 LABELS
PAPER SELF ADHESIVE TAPE AND PRINTED WRAPPERS
436 USED FOR PACKING
437 POLYESTER TEXTURISER YARN
438 YARN OF POLYESTERS, PARTIALLY ORIENTED

5
5
5
5
5

SACKS AND BAGS, OF A KIND USED FOR THE PACKING OF

439 GOODS, OF JUTE OR OF OTHER TEXTILE BAST FIBRES

CARBOYS, BOTTLES, JARS, PHIALS OF GLASS, OF A KIND, 5

USED FOR THE PACKING GOODS; STOPPERS, LIDS AND
440 OTHER CLOSURES, OF GLASS:

5
GLASS FIBRES (INCLUDING GLASS WOOL AND GLASS
FILAMENTS) AND ARTICLES THEREOF (FOR EXAMPLE:
YARN, WOVEN FABRICS), WHETHER OR NOT
IMPREGNATED, COATED, COVERED OR LAMINATED WITH
441 PLASTICS OR VARNISH
442 FERRO ALLOYS
5
5
ASEPTIC PACKAGING ALUMINIUM FOIL OF THICKNESS
443 LESS THAN 02 MM AND BACKED BY PAPER AND LDPE
5
STOPPERS, CAPS AND LIDS (INCLUDING CROWN CORKS,
SCREW CAPS AND POURING STOPPERS) CAPSULES FOR
BOTTLES, THREADED BUNGS, BUNG COVERS, SEALS AND
444 OTHER PACKING ACCESSORIES, OF BASE METAL
5
POLYMER OF STYRENE-POLYSTYRENE OR EXPANDABLE
445 POLYSTYRENE
5
TEXTILE FINISHING AGENTS, TEXTILE PRINTING BINDERPVA COPOLYMER ,TEXTILE NON-WOVEN BINDER-PVA
COPOLYMER,LAMINATION EMULSION-PVA COPOLYMER
PACKAGING EMULSION-PVA COPOLYMER
STICKER EMULSION-PVA COPOLYMER
BINDER FOR WATER BASED PAINT-PVA COPOLYMER
446
447 WATER/HYDRAULIC/INDUSTRIAL VALVES

COPPER CLAD SHEETS (PCB SHEETS) FOR PRINTED

448 CIRCUIT BOARDS
449 H-70 BASE OIL
450 STRINGS FOR MUSICAL INSTRUMENTS
451 PURIFIED TEREPTHALIC ACID

EXPANDABLE POLYSTERENE OR POLYSTERENE OF

452 STYRENE
453 ZINC OXIDE
454 JUTE YARN, JUTE CLOTH AND JUTE TWINE
455 PP/HDPE WOVEN SACKS,PP HDPE FABRICS
456 REFRACTORY MONOOTHIC
457 PVA COPOLYMER
458 CNSL, CARDANOL & ALKLYD RESINS
459 HESSIAN CLOTH, JUTE CLOTH/SHEETS
460 METAL CONTAINERS
461 SODIUM SULPHATE
462 PINE OIL, TEREPENEOL (290610)
463 MILD STEEL SHEETS
464 CAMPHOR (291520)

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

MICRO CELLULAR SHEETS, BANWAR SHEETS & HAWAI

465 STRAPS
466 WOVEN LABEL TAPES
467 WODDEN CRATES
POLYMERS OF VENYL ACETATE AND POLY VENYL ACETATE
468 EMULSION
469 EMPTY CYLINDERS OF LPG

5
5
5
5
5
5

470 RAILWAY FREIGHT CONTAINERS ATTACHABLE TO WAGON

[TOOLS AND DIES](AS PER ENTERY NO 84 (211) OF

471 SHEDULE 3 )
472 ZIP/ZIP FASTENER
STAINLESS STEEL BUT NOT INCLUDING FINISHED GOODS
473 THEREOF
474 SILICON CARBARIDE
PARTS OF FOOTWEAR (INCLUDING UPPER) / RE475 PROCESSED SOLE
476 SEWING MACHINE SPARE PARTS AND THREAD
477 BUTTONS
TRANSFORMERS USED IN THE TRANSMISSION /
478 DISTRIBUTION OF ELECTRICITY

5
5
5
5
5
5
5
5
5

ADDITIVES,SALTS ,STIPPERS , PASSIVATIONS

,INTERMEDIATES AND OTHER CHEMICALES USED IN
VERIOUS TYPES OF ELECTROPLATING SUCH AS NICKEL,
ZINC ,COPPER, SATIN NICKEL, CHROME BRASS,
479 SILVER,GOLD,ALUINIMUM,LEAD TIN,TIN COBALT
480 LAYFLAT TUBING
481 FLEXIBLE POLYURETHANE FOAM SHEETS
CURD LASSI WHEN SOLD IN SEALED AND PACKED
482 CONTAINERS OR IN BOTTLES
FLAVOURED MILK WHEN SOLD IN SEALED AND PACKED
483 CONTAINERS OR IN BOTTLES
YOGURT WHEN SOLD IN SEALED AND PACKED
484 CONTAINERS OR IN BOTTLES

5
5
5
5
5
5

485 CAPITAL GOODS - MACHINERY FOR TEA INDUSTRY;

MACHINERY FOR FOOD AND FOOD PROCESSING

486 INDUSTRIES INCLUDING FLOUR MILL;
487 MACHINERY FOR SUGAR MILL;
MACHINERY FOR BEVERAGES, TOBACCO AND TOBACCO
488 PRODUCTS INDUSTRIES;
MACHINERY FOR JUTE, HEMP, MESTA TEXTILES
489 INDUSTRIES;
MACHINERY FOR TEXTILE INDUSTRIES INCLUDING
490 HOSIERY OTHER THAN JUTE,

5
5
5
5
5

491 MACHINERY FOR ENGINEERING INDUSTRIES;

492 MACHINERY FOR PAINT INDUSTRY;

MACHINERY FOR FURNITURE AND WOOD PRODUCTS

493 INDUSTRIES;

5
5
5
5

MACHINERY FOR PAPER AND PAPER PRODUCTS AND

494 PRINTING, PUBLISHING AND ALLIED INDUSTRIES;
MACHINERY FOR LEATHER AND FUR PRODUCT
495 INDUSTRIES;
RUBBER, PLASTIC, PETROLEUM AND COAL PRODUCT
496 INDUSTRY MACHINERY;

5
5
5

497 MACHINERY FOR CHEMICAL AND CHEMICAL PRODUCTS;

5
498 MACHINERY FOR BASIC METAL AND ALLOYS INDUSTRIES;

MACHINERY FOR NON-METALLIC MINERAL PRODUCT AND 5

499 INDUSTRIES;
500 MACHINERY FOR CONSTRUCTION WORKS;
5
5
TRANSPORT EQUIPMENT AND MOTOR PARTS
501 MANUFACTURING MACHINERY;
502 MINING MACHINERY;
5
503 PACKAGING MACHINERY;
5
504 FOUNDRY MACHINERY;
5
5
AGRICULTURAL MACHINERY OTHER THAN THOSE
505 MENTIONED ELSEWHERE IN ANY OTHER SCHEDULE;
5
WASTE TREATMENT PLANT AND POLLUTION CONTROL
506 EQUIPMENT MANUFACTURING MACHINERY;
507 MACHINERY FOR PRINTING INDUSTRY;
5
508 MACHINERY FOR IRON AND STEEL INDUSTRY;
5
MACHINERY FOR REFRIGERATION AND COOLING TOWERS 5
509 INCLUDING AIR-CONDITIONERS;
510 COOLING TOWERS;
5
511 EARTH MOVING MACHINERY;
5
SPARE PARTS, ACCESSORIES AND COMPONENTS OF THE 5
PLANT AND MACHINERY SPECIFIED IN ENTRY 86 (i) TO
512 ITEMS (I) TO 86(XXVII)
513 COTTAGE CHEESE
5
5
NON-MECHANIZED BOATS USED BY FISHERMAN FOR
514 FISHING
515 REFRACTORY MONOLITHIC
5
516 WOODEN CRATES
5
517 NUTS BOLTS
5
518 SCREWS
5
519 FASTENERS
5

520 MEDICAL EQUIPMENT/DEVICES

521 IMPLANTS
522 CLAY
523 FIRE CLAY
524 FINE CHINA CLAY
525 BALL CLAY
526 TOYS EXCLUDING ELECTRONIC TOYS
527 HONEY
528 COMBS
529 INSULATORS
530 CUPS OF PAPER
531 GLASSES OF PAPER
532 BUCKETS MADE OF IRON AND STEEL
533 BUCKETS MADE OF ALUMINIUM
534 BUCKETS MADE OF PLASTIC

BUCKETS MADE OF OTHER MATERIALS (EXCEPT

535 PRECIOUS MATERIALS)
536 COAL TAR
537 COMPUTER STATIONERY
538 WRITING INK
539 RICE BRAN
540 BIO-MASS BRIQUETTES
541 RIVER SAND
542 GRIT
543 WET DATES
544 KHOYA/KHOA
545 PORRIDGE
546 IMITATION JEWELLERY
547 FEEDING BOTTLE
548 NIPPLES
549 HING (ASAFOETIDA)
550 FLY ASH
BED SHEET, PILLOW COVER AND OTHER MADE-UPS
COVERED BY HSN ENTRY NOS 6301, 6302, 6303, 6305,
551 6305 AND 6306
INDUSTRIAL TEXTILES SUCH AS CONVASS BELT, FILTER
552 CLOTH ETC

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

FURNISHINGS HAVING SALE PRICE OF MORE THAN RS

100/- PER METER OR PER PIECE OR PER SET, AS THE
CASE MAY BE, OTHER THAN HANDLOOM FURNISHINGS

SUITINGS HAVING SALE PRICE OF MORE THAN RS 500/554 PER METER

555 SPECTACLES
556 SPECTACLES PARTS AND COMPONENTS
557 CONTACT LENS

553

5
5
5

558 LENS CLEANER

559 JUTE
560 ALL KIND OF JUTE PRODUCTS
561 NATURAL JUTE PRODUCTS
562 DYED JUTE PRODUCTS
563 BLEACHED JUTE PRODUCTS
564 DIVERSIFIED JUTE PRODUCTS
565 PLAIN JUTE PRODUCTS
566 LAMINATED JUTE PRODUCTS
567 IMPORTED TEXTILES
568 IMPORTED FABRICS
569 BUFFING MATERIAL
570 METAL POLISH

5
5
5
5
5
5
5
5
5
5
5
5
5
WAX OF ALL KINDS NOT COVERED BY ANY OTHER ENTRY 5
571 OF ANY SCHEDULE
572 INDUSTRIAL PERFUMES
5
573 INDUSTRIAL CONCENTRATES (HSN 3302)
5
574 LINEAR ALKYLE BENZENE
5
575 LAB SULPHONIC ACID
5
576 ALFA OLEFIN SULPHONATES
5
577 ALL CDS WHETHER RECORDED OR UNRECORDED
5
5
578 ALL DVDS WHETHER RECORDED OR UNRECORDED
579 WILLOW VICKER
5
580 MEKHLA CHADDAR
5
581 SATTU
5
582 HANDICRAFTS
5
583 CART DRIVEN BY ANIMALS
5
584 CHICKEN PRODUCTS
5
585 KIRPAN
5
586 TAPIOCA
5
5
MAT LOCALLY KNOWN AS MADHUR, MADHUR KATHI OR
587 CYPERUS
588 RATTAN, REED (IN MALAYALAM)
5
589 PLANTAIN LEAVES
5
590 COCONUT FIBRE
5
591 CHALK STALK
5
592 BAMBOO MATING
5
ANIMAL
SHOE
NAILS
593
5
594 HUSK
5
595 GROUND NUT HUSK
5
596 APPALAM
5
597 VADAM
5
598 VATHAL
5
599 UNPROCESSED GREEN LEAVES OF TEA
5
600 LEAF PLATES AND CUPS PRESSED OR STITCHED
5

601 AGATE
602 TAKHTI
603 BEEHIVE
604 GAMOSHA
605 BUKHARI
606 LOI
607 PATTU
608 GABBA
609 KANGRI
610 QUANDAKARI
611 SABAI GRASS AND ROPE
612 SIRALI
613 BAGESHI
614 BARROO
615 DATE LEAVES
616 BASKETS MADE OF BAMBOO
617 MAT STICKS
618 REED OBTAINABLE FROM CYPERUS KATHI
619 MUTHA
620 CANDLES
621 NON-CONVENTIONAL ENERGY DEVICES
622 UNBRANDED GOLI AND TOFFI
623 COATED ABRASIVES VIZ
624 GRINDING DISCS
625 COATED EMERY CLOTH
626 WATERPROOF EMERY PAPER
627 EMERY BELTS AND ROLLS

EMERY WHEELS (MADE FROM NATURAL OR ARTIFICIAL

628 POWDER OR GRAIN)
629 BONDED ABRASIVES
630 GRINDING WHEEL ABRASIVES

LIKE BONDED ABRASIVES OF DIFFERENT SHAPES FOR

631 GRINDING
632 SHARPENING ABRASIVES
633 POLISHING ABRASIVES
634 CUTTING ABRASIVES

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

ALL OTHER VERITIES OF TEXTILE FABRICS AND MADE UPS

AS ARE SPECIFICALLY NOT COVERED BY ANY OTHER
635 ENTRY OF ANY OF THE SCHEDULES TO THE ACT
5
ALL OTHER SCRAP NOT INCLUDED ELSEWHERE IN ANY
636 SCHEDULE OF THE ACT
637 WOOD
5
638 TIMBER
5
639 INSULATING VARNISH
5
640 WINDING WIRES
5

641 WINDING STRIPS

642 AMMETER
643 KWH METER
644 VOLTMETER
645 INSULATING MATERIALS
646 INSULATOR
647 JOINTING MATERIALS
648 CIRCUIT BREAKERS
649 HRC FUSE
650 THERMOSTAT
651 ELECTRICAL RELAYS
652 SINGLE PHASING PREVENTORS
653 TIMERS
654 COCOA
655 COFFEE
656 COFFEE BEANS

LIQUEFIED PETROLEUM GAS(LPG) OTHER THAN FOR

657 DOMESTIC USE AND PIPED NATURAL GAS (PNG)
658 DESI GHEE
COMPACT FLUORESCENT LAMP (BUREAU OF INDIAN
STANDARDS CERTIFIED OR STAR RATED BY BUREAU OF
659 ENERGY EFFICIENCY), LED LIGHTS
ELECTRONIC CHOKES (BUREAU OF INDIAN STANDARDS
CERTIFIED OR STAR RATED BY BUREAU OF ENERGY
660 EFFICIENCY)
661 LED LIGHTS

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

5
5

5
5

ALL GOODS MADE OF GLASS INCLUDING GLASSWARE,

BUT NOT INCLUDING GLASS AND BANGLES, OPTICAL
LENSES, GLASS TUMBLERS AND MIRRORS (AS PER ENTRY
662 NO.187(i)(a) OF THE THIRD SCHEDULE)
(B) UTENSILS, KITCHENWARE AND TABLEWARE MADE OF
GLASS OR CHINA CLAY (AS PER ENTRY NO.187(i)(b) OF
663 THE THIRD SCHEDULE)
(C) GLAZED EARTHENWARE (AS PER ENTRY NO.187(i)(c)
664 OF THE THIRD SCHEDULE)
(D) CHINAWARE INCLUDING CROCKERY (AS PER ENTRY
665 NO.187(i)(d) OF THE THIRD SCHEDULE)
IRON AND STEEL SAFES AND ALMIRAHS (AS PER ENTRY
666 NO.187(ii) OF THE THIRD SCHEDULE)
COSMETICS, PERFUMERY AND TOILET GOODS INCLUDING
SOAPS, SHAMPOOS AND HAIR OIL BUT NOT INCLUDING
TOOTH BRUSHES, TOOTHPASTE, TOOTH POWDER AND
KUMKUM (AS PER ENTRY NO.187(iii) OF THE THIRD
667 SCHEDULE)

5
5
5
5

CUSHION AND MATTRESSES OF FOAM, INCLUDING FOAM

SHEETS, PILLOWS AND OTHER ARTICLES MADE FROM
FOAM RUBBER OR PLASTIC FOAM OR OTHER SYNTHETIC
FOAM] (AS PER ENTRY NO.187(iV) OF THE THIRD
668 SCHEDULE)

DVAT CODE

SCHEDUL ENTRY NO.

E THIRD

3000001

3001001

III

3001002

III

3002001

III

3002002

III

3003001

III

3004001
3004002
3004003
3004004
3004005
3005001

III
III
III
III
III
III

4
4
4
4
4
5

3006001

III

3006002

III

3007001
3007002
3008001
3009001
3009002
3009003
3009004
3009005
3009006
3009007
3010001
3011001
3012001
3012002

III
III
III
III
III
III
III
III
III
III
III
III
III
III

7
7
8
9
9
9
9
9
9
9
10
11
12
12

3012003

III

12

3014001
3016001
3016002
3016003
3016004
3016005

III
III
III
III
III
III

14
16
16
16
16
16

3016006
3017001
3017002
3018001
3018002
3018003
3018004
3019001
3019002
3019003
3019004
3019005
3021001
3021002
3022001
3022002
3023001
3024001

III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III

16
17
17
18
18
18
18
19
19
19
19
19
21
21
22
22
23
24

3025001
3025002
3026001
3026002
3027001
3027002
3027003
3028001
3028002
3028003
3028004
3028005
3028006
3029001
3029002
3031001

III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III

25
25
26
26
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28
28
28
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29
31

3031002
3032001
3033001
3033002
3034001
3034002
3034003
3034004
3034005
3034006
3034007
3034008
3034009
3034010
3034011
3034012
3034013
3035001
3036001
3037001
3037002
3038001
3040001
3040002
3040003
3040004
3041001
3041002
3041003
3041004
3041005
3041006
3041007
3041008

III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III

31
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34
35
36
37
37
38
40
40
40
40
41
41
41
41
41
41
41
41

3041A001 III

41A

3041A002 III

41A

3041A003 III

41A

3041A004 III

41A

3041A005 III

41A

3041A006 III

41A

3041A007 III

41A

3041A008 III

41A

3041A009 III
3041A010 III

41A
41A

3041A011 III

41A

3041A012 III

41A

3041A013 III

41A

3041A014 III

41A

3041A015 III

41A

3041A016 III
3041A017 III
3041A018 III

41A
41A
41A

3041A019 III

41A

3041A020 III

41A

3041A021 III

41A

3041A022 III
3041A023 III

41A
41A

3041A024 III
3041A025 III

41A
41A

3041A026 III

41A

3041A027 III
3041A028 III

41A
41A

3041A029 III

41A

3041A030 III

41A

3041A031 III

41A

3041A032 III
3041A033 III
3041A034 III

41A
41A
41A

3041A035 III

41A

3041A036 III

41A

3042001
3046001
3046002

42
46
46

III
III
III

3047001
3047002
3049001
3049002
3050001
3050002
3050003
3050004
3050005
3050006
3050007
3052001
3052002
3052003
3053001

III
III
III
III
III
III
III
III
III
III
III
III
III
III
III

47
47
49
49
50
50
50
50
50
50
50
52
52
52
53

3055001
3055002
3055003
3056001
3056002
3056003
3056004
3057001

III
III
III
III
III
III
III
III

55
55
55
56
56
56
56
57

3058001
3058002
3059001

III
III
III

58
58
59

3061001
3061002
3062001
3062002
3063001

III
III
III
III
III

61
61
62
62
63

3064001
3064002
3065001
3066001
3066002
3066003
3066004
3066005
3066006

III
III
III
III
III
III
III
III
III

64
64
65
66
66
66
66
66
66

3066007
3066008
3066009
3066010
3066011
3066012
3066013
3066014
3066015
3066016
3066017
3066018
3066019
3066020
3066021
3067001
3067002
3068001
3068002
3068003
3070001
3071001
3071002
3071003
3071004
3072001
3073001
3073002

III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III

66
66
66
66
66
66
66
66
66
66
66
66
66
66
66
67
67
68
68
68
70
71
71
71
71
72
73
73

3074001
3075001
3075002
3075003
3076001

III
III
III
III
III

74
75
75
75
76

3077001
3077002
3077003
3077004
3077005
3077006
3077007
3077008
3077009
3077010
3077011

III
III
III
III
III
III
III
III
III
III
III

77
77
77
77
77
77
77
77
77
77
77

3077012

III

77

3078001
3079001
3081001
3081002
3081003
3081004
3081005
3081006
3081007
3081008
3081009
3081010
3081011
3081012
3081013
3081014
3081015
3081016
3081017
3081018
3081019
3081020
3082001
3083001
3083002
3083003
3084001

III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III

78
79
81
81
81
81
81
81
81
81
81
81
81
81
81
81
81
81
81
81
81
81
82
83
83
83
84 (1)

3084002

III

84 (2)

3084003

III

84(3)

3084004

III

84(4)

3084005

III

84(5)

3084006
3084007
3084008

III
III
III

84(6)
84(7)
84(8)

3084009
3084010
3084011
3084012
3084013
3084014
3084015
3084016
3084017
3084018

III
III
III
III
III
III
III
III
III
III

84(9)
84(10)
84(11)
84(12)
84(13)
84(14)
84(15)
84(16)
84(17)
84(18)

3084019
3084020
3084021

III
III
III

84(19)
84(20)
84(21)

3084022
3084023
3084024

III
III
III

84(22)
84(23)
84(24)

3084025

III

84(25)

3084026
3084027
3084028
3084029
3084030
3084031
3084032
3084033
3084034
3084035
3084036

III
III
III
III
III
III
III
III
III
III
III

84(26)
84(27)
84(28)
84(29)
84(30)
84(31)
84(32)
84(33)
84(34)
84(35)
84(36)

3084037

III

84(37)

3084038

III

84(38)

3084039

III

84(39)

3084040

III

84(40)

3084041

III

84(41)

3084042
3084043

III
III

84(42)
84(43)

3084044
III
3084044A III

84(44)
84(44A)

3084045
3084046

III
III

84(45)
84(46)

3084047

III

84(47)

3084048

III

84(48)

3084049

III

84(49)

3084050
3084051
3084052
3084053
3084054
3084055

III
III
III
III
III
III

84(50)
84(51)
84(52)
84(53)
84(54)
84(55)

3084056
III
3084056A III
3084057
III

84(56)
84(56A)
84(57)

3084058

III

84(58)

3084059

III

84(59)

3084060

III

84(60)

3084061

III

84(61)

3084062
3084063
3084064
3084065

III
III
III
III

84(62)
84(63)
84(64)
84(65)

3084066

III

84(66)

3084067
3084068

III
III

84(67)
84(68)

3084069

III

84(69)

3084070

III

84(70)

3084071
III
3084071A III

84(71)
84(71A)

3084072
3084073
3084074
3084075
3084076

III
III
III
III
III

84(72)
84(73)
84(74)
84(75)
84(76)

3084077

III

84(77)

3084078

III

84(78)

3084079

III

84(79)

3084080

III

84(80)

3084081
3084082
3084083

III
III
III

84(81)
84(82)
84(83)

3084084
3084085
3084086

III
III
III

84(84)
84(85)
84(86)

3084087

III

84(87)

3084088

III

84(88)

3084089

III

84(89)

3084090

III

84(90)

3084091

III

84(91)

3084092

III

84(92)

3084093

III

84(93)

3084094

III

84(94)

3084095

III

84(95)

3084096

III

84(96)

3084097

III

84(97)

3084098

III

84(98)

3084099

III

84(99)

3084100

III

84(100)

3084101

III

84(101)

3084102

III

84(102

3084103

III

84(103)

3084104
3084105

III
III

84(104)
84(105)

3084106

III

84(106)

3084107

III

84(107)

3084108
3084109
3084110

III
III
III

84(108)
84(109)
84(110)

3084110A III

84(110A)

3084111

84(111)

III

3084112

III

84(113)

3084113

III

84(113A)

3084114

III

84(114)

3084115

III

84(115)

3084116
3084117

III
III

84(116)
84(117)

3084118

III

84(118)

3084119

III

84(119)

3084120

III

84(120)

3084121

III

84(121)

3084122

III

84(122)

3084123

III

84(123)

3084124

III

84(124)

3084125

III

84(125)

3084126
3084127

III
III

84(126)
84(127)

3084128
3084129

III
III

84(128)
84(129)

3084131
3084132

III
III

84(131)
84(132)

3084133

III

84(133)

3084133A III

84(133A)

3084133B III

84(133B)

3084134

III

84(134)

3084135

III

84(135)

3084136

III

84(136)

3084137

III

84(137)

3084138

III

84(138)

3084139

III

84(139)

3084139A III

84(139A)

3084140

III

84(140)

3084141

III

84(141)

3084142

III

84(142)

3084142A III

84(142A)

3084143

III

84(143)

3084144

III

84(144)

3084145

III

84(145)

3084146

III

84(146)

3084147

III

84(147)

3084148

III

84(148)

3084149

III

84(149)

3084150
3084151
3084152

III
III
III

84(150)
84(151)
84(152)

3084153
3084154

III
III

84(153)
84(154)

3084155

III

84(155)

3084156
3084157

III
III

84(156)
84(157)

3084158
3084159

III
III

84(158)
84(159)

3084160
3084161

III
III

84(160)
84(161)

3084162

III

84(162)

3084163

III

84(163)

3084164

III

84(164)

3084165

III

84(165)

3084166

III

84(166)

3084167
3084168

III
III

84(167)
84(168)

3084169

III

84(169)

3084170

III

84(170)

3084171

III

84(171)

3084172

III

84(172)

3084173

III

84(173)

3084174

III

84(174)

3084175

III

84(175)

3084176

III

84(176)

3084177
3084178
3084179

III
III
III

84(177)
84(178)
84(179)

3084180

III

84(180)

3084181

III

84(181)

3084182
3084183

III
III

84(182)
84(183)

3084184

III

84(184)

3084185

III

84(185)

3084186

III

84(186)

3084187
3084188

III
III

84(187)
84(188)

3084189
3084190
3084191
3084192

III
III
III
III

84(189)
84(190)
84(191)
84(192)

3084193
3084194
3084195
3084196
3084197
3084198
3084199
3084200
3084201
3084202
3084203
3084204

III
III
III
III
III
III
III
III
III
III
III
III

84(193)
84(194)
84(195)
84(196)
84(197)
84(198)
84(199)
84(200)
84(201)
84(202)
84(203)
84(204)

3084205

III

84(205)

3084206
3084207
3084208

III
III
III

84(206)
84(207)
84(208)

3084209
3084210

III
III

84(209)
84(210)

3084211

III

84(211)

3084212
3084213

III
III

84(212)
84(213)

3084214
3084215

III
III

84(214)
84(215)

3084216
3084217
3084218

III
III
III

84(216)
84(217)
84(218)

3084219

III

84(219)

3084220
3084221
3085001

III
III
III

84(220)
84(221)
85

3085002

III

85

3085003

III

85

3086001

III

86(i)

3086002

III

86(ii)

3086003
3086004

III
III

86(iii)
86(iv)

3086005

III

86(v)

3086006

III

86(vi)

3086007
3086008
3086009

III
III
III

86(vii)
86(viii)
86(ix)

3086010

III

86(x)

3086011

III

86(xi)

3086012

III

86(xii)

3086013

III

86(xiii)

3086014

III

86(xiv)

3086015

III

86(xv)

3086016
3086017

III
III

86(xvi)
86(xvii)

3086018
3086019
3086020
3086021

III
III
III
III

86(xviii)
86(xix)
86(xx)
86(xxi)

3086022

III

86(xxii)

3086023
3086024
3086025

III
III
III

86(xxiii)
86(xxiv)
86(xxv)

3086026
3086027
3086028

III
III
III

86(xxvi)
86(xxvii)
86(xxviii)

3087001
3088001

III
III

87
88

3089001
3090001
3091001
3091002
3091003

III
III
III
III
III

89
90
91
91
91

3092001
3092002
3093001
3093002
3093003
3093004
3094001
3095001
3096001
3097001
3098001
3098002
3099001
3099002
3099003
3099004

III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III

92
92
93
93
93
93
94
95
96
97
98
98
99
99
99
99

3100001
3101001
3102001
3103001
3104001
3105001
3105002
3106001
3107001
3108001
3109001
3110001
3110002
3112001
3113001
3114001

III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III

100
101
102
103
104
105
105
106
107
108
109
110
110
112
113
114 (i)

3114002

III

114(ii)(a)

3114003

III

114(ii)(b)

3114004

III

114(ii)(c)

3115001
3115002
3115003

III
III
III

115
115
115

3115004
3116001
3116002
3116003
3116004
3116005
3116006
3116007
3116008
3117001
3117002
3119001
3119002
3120001

III
III
III
III
III
III
III
III
III
III
III
III
III
III

115
116
116
116
116
116
116
116
116
117
117
119
119
120

3121001
3121002
3122001
3122002
3122003
3123001
3123002

III
III
III
III
III
III
III

121
121
122
122
122
123
123

3124001
3125001
3127001
3128001
3129001
3130001
3131001
3134001
3135001

III
III
III
III
III
III
III
III
III

124
125
127
128
129
130
131
134
135

III
III
III
3139001 III
3140001
III
3141001
III
3142001
III
3142002
III
3143001
III
3143002
III
3143003
III
3144001
III
3145001
III

136
137
138
139
140
141
142
142
143
143
143
144
145

3136001
3137001
3138001

3146001
3147001
3148001
3149001
3150001
3151001
3152001
3153001
3154001
3155001
3156001
3157001
3157002
3157003
3157004
3157005
3158001
3158002
3158003
3159001
3160001
3161001
3162001
3162002
3162003
3162004
3162005
3162006

III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III

146
147
148
149
150
151
152
153
154
155
156
157
157
157
157
157
158
158
158
159
160
161
162
162
162
162
162
162

3162007
3162008
3162009

III
III
III

162
162
162

3162010
3162011
3162012
3164001

III
III
III
III

162
162
162
164

3167001

III

167

3169001
3169002
3170001
3172001

III
III
III
III

169
169
170
172

3172002
3173001
3173002
3173003
3174001
3174002
3175001
3176001
3176002
3176003
3177001
3177002
3177003
3178001
3178002
3178003
3180001

III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III
III

172
173
173
173
174
174
175
176
176
176
177
177
177
178
178
178
180

3181001
3183001

III
III

181
183

3183002

III

183

3183003
3187001

III
III

183
187(i)(a)

3187002

III

187(i)(b)

3187003

III

187(i)(c)

3187004

III

187(i)(d)

3187005

III

187(ii)

3187006

III

187(iii)

3187007

III

187(iv)

COMMODITY
CODE
9001
9002
9003
9004
9005
9006
9007
9008
9008A
9008B
9008C
9008D
9009
9010
9011
9012
9013
9014
9015
9016
9017
9018
9019
9020
9021
9022
9023
9024
9025
9026
9027
9028
9029
9030
9031
9032
9033
9034
9035

9036
9037
9038
9039
9040
9041
9042

COMMODITIES TAXABLE @12.5%

CIVIL CONSTRUCTION/ MODIFICATION
ELECTRIFICATION
INTERIOR DECORATION
WATER AND SEWERAGE WORKS
FABRICATION & FIXING
ERECTION-INSTALLATION ETC. OF PLANTS & MACHINERY
ELEVATOR/ LIFTS RELATED WORKS
MAINTENANCE CONTRACTS INCLUDING AMCS
BOOK BINDING WORKS
TEXTILE PROCESSING SUCH AS DYING, FABRICATION, TAILORING EMBROIDERY AND OTHER
SIMILAR ACTIVITIES
ELECTROPLATING , ELECTRO GALVANISING, ANODIZING, POWDER COATING AND OTHER SIMILAR
ACTIVITIES
RE-TREADING OF OLD TYRES
OTHERS WORK CONTRACTS EXCLUDING PRINTING WORKS
HEAVY MOTOR VEHICLES (EXCLUDING TRACTORS)
CHASSIS AND BODIES OF HEAVY MOTOR VEHICLES(EXCLUDING TRACTORS)
LIGHT MOTOR VEHICLES
CHASSIS AND BODIES OF LIGHT MOTOR VEHICLES
MOTOR CYCLES, MOTOR CYCLE COMBINATIONS, MOTOR SCOOTERS, MOTORETTS
AUTORIKSHAWS
E-RICKSHAWS
PARTS OF MOTOR VEHICLES/AUTOMOBILES
ACCESSORIES OF MOTOR VEHICLES/AUTOMOBILES INCLUDING SEAT COVERS
TYRES & TUBES OTHER THAN THOSE SPECIFIED IN ANY OF THE SCHEDULE
PROPANE KITS CNG KITS
COOLENTS
HELMETS OF ALL KINDS
NON-POWER DRIVEN VEHICLES
AIRCRAFTS, AEROPLANES, HELICOPTERS ETC.
COMPONENTS AND ACCESSORIES OF AIRCRAFTS, AEROPLANES, HELICOPTERS ETC.
SHIPS, FISHING VESSELS, FERRY BOATS, CARGO SHIPS ETC.
SHIPS COMPONENTS AND ACCESSORIES OF SHIPS, FISHING VESSELS, FERRY BOATS, CARGO
SHIPS ETC.
COMPACT FLUORESCENT LAMP AND ELECTRONIC CHOKES, LED OTHER THAN THOSECOVERED
UNDER ANY OF THE SCHEDULES
FANS
BULBS, TUBES
HALOGEN LIGHTS
ELECTRIC REGULATORS
AMPLIFIERS, LOUDSPEAKERS
ANSWERING MACHINES
CABLE RECEPTION INSTRUMNETS

TRANSFORMERS
GENERATORS
ELECTRIC MOTORS
GRAMOPHONE
TELEVISIONS
SET TOP BOX OF TELEVISION
VIDEO/ AUDIO RECORDERS/PLAYERS OTHER THAN THOSE COVERED IN ANY OF THE SCHEDULES