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GST Rates for Goods & Services

Alphabetical Index of GST Rates of Taxable Goods

NOTIFICATION

  1. Notification No. 1/2017-Integrated Tax (Rate), GOI, Min. of Finance (Dept. of Rev.) New Delhi, dt. 28.6.2017: Goods Taxable.

  2. Corrigendum, GOI, Min. of Finance (Dept. of Rev.) New Delhi, dt. 30.6.2017: Goods Taxable; amendment, omit.

  3. Notification No. 16/2017-Integrated Tax (Rate), GOI, Min. of Finance (Dept. of Rev.) New Delhi, dt. 30.6.2017: Goods Taxable; insertion of fertilizers, omission.

  4. Corrigendum, GOI, Min. of Finance (Dept. of Rev.) New Delhi, dt. 12.7.2017: Goods Taxable; amendment, insert.

  5. Corrigendum, GOI, Min. of Finance (Dept. of Rev.) New Delhi, dt. 27.7.2017: Goods Taxable; amendment, insert, omit.

  6. Notification No. 19/2017-Integrated Tax (Rate), GOI, Min. of Finance (Dept. of Rev.) New Delhi, dt. 18.8.2017: Goods Taxable; insertion of tractor.

  7. Notification No. 27/2017-Integrated Tax (Rate), GOI, Min. of Finance (Dept. of Rev.) New Delhi, dt. 22.9.2017: Goods Taxable; substitute, insert, omit.

  8. Notification No. 35/2017-Integrated Tax (Rate), GOI, Min. of Finance (Dept. of Rev.) New Delhi, dt. 13.10.2017: Goods Taxable; substitute, insert, omit.

  9. Notification No. 43/2017-Integrated Tax (Rate), GOI, Min. of Finance (Dept. of Rev.) New Delhi, dt. 14.11.2017: Goods Taxable; substitute, omit, insert.

10. Notification No. 7/2018-Integrated Tax (Rate), GOI, Min. of Finance (Dept. of Rev.) New Delhi, dt. 25.01.2018: Goods Taxable; substitute, insert, omit.

11. Notification No. 19/2018-Integrated Tax (Rate), GOI, Min. of Finance (Dept. of Rev.) New Delhi dt. 26.07.218: Goods Taxable; substitute, insert, omit.

12. Notification No. 25/2018-Integrated Tax (Rate), GOI, Min. of Finance (Dept. of Rev.) New Delhi dt. 31.12.2018: Goods Taxable; substitute, insert, omit.

13. Notification No. 8/2019-Integrated Tax (Rate), GOI, Min. of Finance (Dept. of Rev.) New Delhi dt. 29.03.2019: Goods Taxable.

14. Notification No. 12/2019-Integrated Tax (Rate), GOI, Min. of Finance (Dept. of Rev.) New Delhi dt. 31.07.2019: Goods Taxable; insert, omit.

15. Notification No. 14/2019-Integrated Tax (Rate), GOI, Min. of Finance (Dept. of Rev.) New Delhi dt. 30.09.2019: Goods Taxable; insert, substitute, omit.

16. Notification No. 26/2019-Integrated Tax (Rate), GOI, Min. of Finance (Dept. of Rev.) New Delhi dt. 30.12.2019: Goods Taxable; insert, omit.

17. Notification No. 1/2020-Integrated Tax (Rate), GOI, Min. of Finance (Dept. of Rev.) New Delhi dt. 21.02.2020: Goods Taxable; insert, omit.

 

The IGST rates have been mentioned in Index, kindly note that the corresponding SGST & CGST rates are half of the IGST rates

S. No. Chapter/Heading/Sub- heading/ Tariff item Description of the Goods IGST % Schedule Noti. No. & date Period From Period to, Noti. No./dt.
1 2 3 4 5 6 7 8
1 3802 Activated carbon; activated natural mineral products; animal black, including spent animal black 18% Sch.III 1/17 28.6.17 1.7.17  
1A Any Chapter Actionable claim in the form of chance to win in betting, gambling, or horse racing in the race club 28% Sch. IV 07/18 25.1.18 25.1.18  
2 3307 41 00 Agarbatti 5% Sch.I 1/17 28.6.17 1.7.17 26.7.17 corrig. 27.7.17
3 3307 41 00 Agarbatti, lobhan 5% Sch.I corrig. 27.7.17 27.7.17 21.9.17
4 3307 41 00 Agarbatti, lobhan, dhoop batti, dhoop, sambrani 5% Sch.I 27/17 22.9.17 22.9.17  
5 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork 18% Sch.III 1/17 28.6.17 1.7.17 31.12.18
5A 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork 12% Sch. II 25/18 31.12.18 01.01.19  
6 8408 20 20 Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor 18% Sch.III 19/17 18.8.17 18.8.17  
7 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
8 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers, parts [8432 90] 12% Sch.II 43/17 14.11.17 15.11.17  
9 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
10 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps] 18% Sch.III 43/17 14.11.17 15.11.17  
11 8415 Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 28% Sch.IV 1/17 28.6.16 1.7.17  
12 8407 10 00, 8411 Aircraft engines 5% Sch.I 43/17 14.11.17 15.11.17  
13 8805 Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof 18% Sch.III 1/17 28.6.17 1.7.17  
14 9401 10 00 Aircraft seats 5% Sch.I 43/17 14.11.17 15.11.17  
15 8802 Aircrafts for personal use 28% Sch.IV 1/17 28.6.16 1.7.17  
16 3502 Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives 18% Sch. III 1/17 28.6.17 1.7.17    
17 7615 All goods [other than table, kitchen or other household articles, of aluminium; utensils] 18% Sch.III 43/17 14.11.17 15.11.17  
18 7418 All goods [other than table, kitchen or other household articles of copper; utensils] 18% Sch.III 43/17 14.11.17 15.11.17  
19 5403, 5405, 5406 All artificial filament yarn such as viscose rayon, Cuprammonium, etc. 18% Sch.III 1/17 28.6.17 1.7.17  
20 7227, 7228 All bars and rods of other alloy steel 18% Sch.III 1/17 28.6.17 1.7.17  
21 7213 to 7215 All bars and rods, of iron or non-alloy steel 18% Sch.III 1/17 28.6.17 1.7.17  
22 7221, 7222 All bars and rods, of stainless steel 18% Sch.III 1/17 28.6.17 1.7.17  
23 3822 All diagnostic kits and reagents 12% Sch.II 1/17 28.6.17 1.7.17  
24 9804 All dutiable articles intended for personal use 28% Sch.IV 1/17 28.6.16 1.7.17  
25 7208 to 7212 All flat-rolled products of iron or non-alloy steel 18% Sch.III 1/17 28.6.17 1.7.17  
26 7225, 7226 All flat-rolled products of other alloy steel 18% Sch.III 1/17 28.6.17 1.7.17  
27 7219, 7220 All flat-rolled products of stainless steel 18% Sch.III 1/17 28.6.17 1.7.17  
27A 5801 All goods 5% Sch. I 19/18 27.7.18 27.7.18  
27B 9619 00 30 9619 00 40, or 9619 00 90 All goods 12% Sch. II 19/18 26.7.18 27.7.18  
28 2202 10 All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured 28% Sch.IV 1/17 28.6.16 1.7.17  
29 5305 to 5308 All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn 5% Sch.I 1/17 28.6.17 1.7.17 26.7.18
29A 5303 to 5308 All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn, including coir pith compost put up in unit container and bearing a brand name 5% Sch. I 19/2018 26.7.18 27.7.18  

30

0504

All goods [other than fresh or chilled] and put up in unit container and,—

  (a) bearing a registered brand name; or

  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE

5%

 Sch.I 43/17 14.11.17 15.11.17  

31

0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210

All goods [other than fresh or chilled] and put up in unit container and,—

(a) bearing a registered brand name;

or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE

5%

Sch.I

43/17 14.11.17

15.11.17

  

32

0303, 0304, 0305, 0306, 0307, 0308

All goods [other than fresh or chilled] and put up in unit container and,—

  (a) bearing a registered brand name; or

  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE

5%

Sch.I

43/17 14.11.17

15.11.17

  
33 2101 20 All goods i.e. Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate 18% Sch.III 1/17 28.6.17 1.7.17  
34 3101 All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name 5% Sch.I 1/17 28.6.17 1.7.17  
35 10 All goods i.e. cereals, put up in unit container and bearing a registered brand name 5% Sch.I 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
36 10 All goods i.e. cereals, put up in unit container and,— (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]) 5% Sch.I 27/17 22.9.17 22.9.17  
37 1904 [other than 1904 10 20] All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki] 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
38 5301 All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock) 5% Sch.I 1/17 28.6.17 1.7.17  
39 1517 10 All goods i.e. Margarine, Linoxyn 18% Sch.III 1/17 28.6.17 1.7.17  
40 3901 to 3913 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, poly allyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone- indene resins, polyterpenes, poly sulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms 18% Sch.III 1/17 28.6.17 1.7.17  
41 5303 All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garnetted stock) 5% Sch.I 1/17 28.6.17 1.7.17  
42 1905 [other than 1905 32 11, 1905 90 40] All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [other than pizza bread, khakara, plain chapati or roti, Waffles and wafers coated with chocolate or containing chocolate, papad, bread] 18% Sch.III 35/17 13.10.17 13.10.17 14.11.17 43/17
43 1905 [other than 1905 32 11, 1905 90 40] All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread] 18% Sch.III 1/17 28.6.17 1.7.17 12.10.17, 35/17 13.10.17
44 6802 All goods of marble or granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] 28% Sch.IV 35/17 13.10.17 13.10.17 14.11.17 43/17
45 5403, 5405, 5406 All goods other than artificial filament yarns 18% Sch.III 35/17 13.10.17 13.10.17  
46 12 All goods other than of seed quality 5% Sch.I 1/17 28.6.17 1.7.17  
47 5402, 5404, 5406 All goods other than synthetic filament yarns 18% Sch.III 35/17 13.10.17 13.10.17  
48 7615 All goods other than utensils i.e. sanitary ware and parts thereof 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
49 7418 All goods other than utensils i.e. sanitary ware and parts thereof of copper 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17

50

6802

All goods other than:—

  (i) all goods of marble and granite;

 (ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone

18%

Sch.III

35/17 13.10.17

13.10.17

14.11.17 43/17

51 3305 [other than 3305 9011, 3305 90 19] All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil] 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
52 1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) 12% Sch.II 43/17 14.11.17 15.11.17  
53 1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
54 2103 All goods, including sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, curry paste, mayonnaise and salad dressings 12% Sch.II 43/17 14.11.17 15.11.17  
55 28 All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods] 18% Sch.III 1/17 28.6.17 1.7.17 24.1.18
55A 28 All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods], including Fertilizer grade Phosphoric acid 18% Sch. III 07/18 25.1.18 25.1.18  

56

9801

All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified:

  (1) industrial plant,

  (2) irrigation project,

  (3) power project,

  (4) mining project,

  (5) project for the exploration for oil or other minerals, and

  (6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above.

18%

Sch.III

1/17 28.6.17

1.7.17

  
57 2106 All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as Supari, Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods; [other than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form]. 18% Sch.III 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
58 2106 All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as Supari, Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods, custard powder; [other than batters including idli/dosa batter, Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form]. 18% Sch.III 27/17 22.9.17 22.9.17 12.10.17, 35/17 13.10.17
59 2106 All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as Supari, Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts; with sugar or other ingredients, Diabetic foods, custard powder [other than batters including idli/dosa batter, Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakara]. 18% Sch.III 35/17 13.10.17 13.10.17 14.11.17 43/17
60 26 [other than 2619, 2620, 2621] All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste] 5% Sch.I 1/17 28.6.17 1.7.17  
61 29 All organic chemicals other than giberellic acid 18% Sch.III 1/17 28.6.17 1.7.17  
62 5402, 5404, 5406 All synthetic filament yarn such as nylon, polyester, acrylic, etc. 18% Sch.III 1/17 28.6.17 1.7.17 12.10.17, 35/17 13.10.17
63 7610 [Except 7610 1000] Aluminium structures (excluding prefabricated buildings of heading 94.06 and doors, windows and their frames and thresholds for doors under 7610 10 00) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
64 7601 Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
65 7604 Aluminium bars, rods and profiles 18% Sch.III 1/17 28.6.17 1.7.17  
66 7612 Aluminium casks, drums, cans, boxes, etc. 18% Sch.III 1/17 28.6.17 1.7.17  
67 7613 Aluminium containers for compressed or liquefied gas 18% Sch.III 1/17 28.6.17 1.7.17  
68 7607 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm 18% Sch.III 1/17 28.6.17 1.7.17  
69 2606 Aluminium ores and concentrates. 5% Sch.I 1/17 28.6.17 1.7.17  
70 7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm 18% Sch.III 1/17 28.6.17 1.7.17  
71 7603 Aluminium powders and flakes 18% Sch.III 1/17 28.6.17 1.7.17  
72 7611 Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 18% Sch.III 1/17 28.6.17 1.7.17  
73 7610 Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures 18% Sch.III 43/17 14.11.17 15.11.17  
74 7609 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) 18% Sch.III 1/17 28.6.17 1.7.17  
75 7608 Aluminium tubes and pipes 18% Sch.III 1/17 28.6.17 1.7.17  
76 7602 Aluminium waste and scrap 18% Sch.III 1/17 28.6.17 1.7.17  
77 7605 Aluminium wire 18% Sch.III 1/17 28.6.17 1.7.17  
78 0510 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved 5% Sch.I 1/17 28.6.17 1.7.17  
79 28 Anaesthetics 12% Sch.II 1/17 28.6.17 1.7.17  
80 7316 Anchors, grapnels and parts thereof, of iron or steel 18% Sch.III 1/17 28.6.17 1.7.17  
81 7216 Angles, shapes and sections of iron or non-alloy steel 18% Sch.III 1/17 28.6.17 1.7.17  
82 3002 Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products 12% Sch.II 1/17 28.6.17 1.7.17  
83 1518 Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included 12% Sch.II 1/17 28.6.17 1.7.17  
84 1516 Animal fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 12% Sch.II 1/17 28.6.17 1.7.17  
85 3002, 3006 Animal or Human Blood Vaccines 5% Sch.I 1/17 28.6.17 1.7.17  
86 0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. 5% Sch.I 1/17 28.6.17 1.7.17  
87 7317 Animal shoe nails 12% Sch.II 1/17 28.6.17 1.7.17  
88 3820 Anti-freezing preparations and prepared de-icing fluids 18% Sch.III 43/17 14.11.17 15.11.17  
89 3820 Anti-freezing preparations and prepared de-icing fluids 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
90 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
91 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils 18% Sch.III 43/17 14.11.17 15.11.17  
92 9706 Antiques of an age exceeding one hundred years 12% Sch.II 1/17 28.6.17 1.7.17  
93 9010 Apparatus and equipment for photo-graphic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens 18% Sch.III 43/17 14.11.17 15.11.17  
94 9010 Apparatus and equipment for photo-graphic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
95 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like 18% Sch.III 43/17 14.11.17 15.11.17  
96 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for including radiography or radiotherapy apparatus, X- ray tubes and other X- ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
97 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light 12% Sch.II 1/17 28.6.17 1.7.17  
98 0308 Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption 5% Sch.I 1/17 28.6.17 1.7.17 14.11.17 43/17
99 8303 Armoured or reinforced safes, strong- boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
100 8303 Armoured or reinforced safes, strong- boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal 18% Sch.III 43/17 14.11.17 15.11.17  
101 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) 18% Sch.III 43/17 14.11.17 15.11.17  
102 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons 18% Sch.III 43/17 14.11.17 15.11.17  
103 9506 Articles and equipment for general physical exercise, gymnastics, athletics 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
104 9506 Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] 18% Sch.III 43/17 14.11.17 15.11.17  
105 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics 18% Sch.III 1/17 28.6.17 1.7.17 30.9.19
105A 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics (except the items covered in Sl. No. 80AA in Schedule II) 18% Sch.III 14/19 30.9.19 1.10.19  
106 4203 Articles of apparel and clothing accessories, of leather or of composition leather 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
107 4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves] 18% Sch.III 1/17 28.6.17 1.7.17  
108 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding ₹ 1000 per piece 12% Sch.II 1/17 28.6.17 1.7.17  
109 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding ₹ 1000 per piece 5% Sch.I 1/17 28.6.17 1.7.17 26-7-18
109A 61 or 6501 or 6505 Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding ₹ 1000 per piece 5% Sch. I 19/2018 26.7.18 27.7.18  
110 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding ₹ 1000 per piece 12% Sch.II 1/17 28.6.17 1.7.17  
111 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding ₹ 1000 per piece 5% Sch.I 1/17 28.6.17 1.7.17  
112 4203 Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] 18% Sch.III 43/17 14.11.17 15.11.17  
113 4303 Articles of apparel, clothing accessories and other articles of furskin 18% Sch.III 43/17 14.11.17 15.11.17  
114 4303 Articles of apparel, clothing accessories and other articles of furskin 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
115 4304 Articles of artificial fur 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
116 6811 Articles of asbestos-cement, of cellulose fibre-cement or the like 18% Sch.III 1/17 28.6.17 1.7.17  
117 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
118 6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced 18% Sch.III 43/17 14.11.17 15.11.17  
119 6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
120 7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal 3% Sch.V 1/17 28.6.17 1.7.17  
121 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
122 7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal 3% Sch.V 1/17 28.6.17 1.7.17 14.11.17 43/17
123 7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal [other than bangles of lac/shellac] 3% Sch.V 43/17 14.11.17 15.11.17 24.1.18
123A 7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal 3% Sch. V 07/18 25.1.18 25.1.18  
124 4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom 18% Sch.III 1/17 28.6.17 1.7.17 31.12.18
124A 4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock, cork bottom 12% Sch. II 25/18 31.12.18 01.01.19  
125 7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) 3% Sch.V 1/17 28.6.17 1.7.17  
126 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
127 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented 18% Sch.III 43/17 14.11.17 15.11.17  
128 6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 per cent or more fly ash content] 18% Sch.III 43/17 14.11.17 15.11.17  
129 6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
130 5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
131 5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included [other than products of coir]. 12% Sch.II 43/17 14.11.17 15.11.17  
132 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit 18% Sch.III 43/17 14.11.17 15.11.17  
133 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
134 4304 Artificial fur and articles thereof 18% Sch.III 1/17 28.6.17 1.7.17 26.7.17, corrig. 27.7.17
135 4304 Artificial fur and articles thereof 18% Sch.III 43/17 14.11.17 15.11.17  
136 4304 Artificial fur other than articles thereof 18% Sch.III corrig. 27.7.17 27.7.17 14.11.17 43/17
137 3801 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 18% Sch.III 1/17 28.6.17 1.7.17  
138 90 or any other Chapter Artificial kidney 5% Sch.I 1/17 28.6.17 1.7.17  
139 3404 Artificial waxes and prepared waxes 18% Sch.III 1/17 28.6.17 1.7.17  
140 3213 Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings 28% Sch.IV 1/17 28.6.16 1.7.17 12.10.17, 35/17 13.10.17
141 3213 Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings [other than poster colour] 28% Sch.IV 35/17 13.10.17 13.10.17 14.11.17 43/17
142 2524 Asbestos 5% Sch.I 1/17 28.6.17 1.7.17  
143 4811 Aseptic packaging paper 12% Sch.II 1/17 28.6.17 1.7.17  
144 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule 5% Sch.I 1/17 28.6.17 1.7.17  
145 8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included 18% Sch.III 1/17 28.6.17 1.7.17  
146 8476 Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines 18% Sch.III 43/17 14.11.17 15.11.17  
147 8476 Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
148 9032 Automatic regulating or controlling instruments and apparatus 18% Sch.III 1/17 28.6.17 1.7.17  
149 8448 Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles) 18% Sch.III 1/17 28.6.17 1.7.17  
150 8404 Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units 18% Sch.III 1/17 28.6.17 1.7.17  
151 2710 Avgas 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
152 8715 Baby carriages and parts thereof 18% Sch.III 1/17 28.6.17 1.7.17  
153 9016 Balances of a sensitivity of 5 cg or better, with or without weights 18% Sch.III 43/17 14.11.17 15.11.17  
154 9016 Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances] 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
155 8482 Ball bearing, Roller Bearings 18% Sch.III 1/17 28.6.17 1.7.17  
156 3215 Ball pen ink 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
157 8801 Balloons and dirigibles, gliders and other non-powered aircraft 18% Sch.III 1/17 28.6.17 1.7.17  
158 44 or any Chapter Bamboo flooring tiles 18% Sch.III 1/17 28.6.17 1.7.17  
158A 4409 Bamboo flooring 12% Sch. II 19/2018 26.7.18 27.7.18  
159 9403 Bamboo furniture 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
159A 4418 Bamboo wood building joinery 12% Sch. II 07/18 25.1.18 25.1.18  
160 7313 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel 18% Sch.III 1/17 28.6.17 1.7.17  
161 1003 Barley put up in unit container and bearing a registered brand name 5% Sch.I 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17

162

1003

Barley put up in unit container and,—

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]

5%

Sch.I

27/17 22.9.17

22.9.17

  
163 8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal 18% Sch.III 43/17 14.11.17 15.11.17  
164 8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
165 7107 Base metals manufactured clad with silver, not further worked than semi- manufactured 3% Sch.V 1/17 28.6.17 1.7.17  
166 7109 Base metals or silver, clad with gold, not further worked than semi- manufactured 3% Sch.V 1/17 28.6.17 1.7.17  
167 7111 Base metals, silver or gold, clad with platinum, not further worked than semi- manufactured 3% Sch.V 1/17 28.6.17 1.7.17  
168 4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah 12% Sch.II 1/17 28.6.17 1.7.17 24.1.18
169 3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics 18% Sch.III 43/17 14.11.17 15.11.17  
170 3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
171 3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta] 18% Sch.III 43/17 14.11.17 15.11.17  
172 3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta] 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
173 1701 Beet sugar, cane sugar 5% Sch.I 43/17 14.11.17 15.11.17  
174 1701 Beet sugar, cane sugar, khandsari sugar 5% Sch.I 1/17 28.6.17 1.7.17 14.11.17 43/17
175 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal 18% Sch.III 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
176 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware 12% Sch.II 27/17 22.9.17 22.9.17  
177 2202 90 30 Beverages containing milk 12% Sch.II 1/17 28.6.17 1.7.17 11.7.17 corrig 12.7.17
178 2202 99 30 Beverages containing milk 12% Sch.II Corrig. 12.7.2017 12.7.17  
179 8414 20 10 Bicycle pumps 12% Sch.II 1/17 28.6.17 1.7.17  
180 8712 Bicycles and other cycles (including delivery tricycles), not motorised 12% Sch.II 1/17 28.6.17 1.7.17  
181 1404 90 10 Bidi wrapper leaves (tendu) 18% Sch.III 1/17 28.6.17 1.7.17  
182 9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 18% Sch.III 43/17 14.11.17 15.11.17  
183 9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
184 27 Bio-gas 5% Sch.I 1/17 28.6.17 1.7.17  
184A 3826 Bio-diesel 12% Sch. II 07/18 25.1.18 25.1.18  
185 3826 Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals 18% Sch.III 1/17 28.6.17 1.7.17 24.1.18
186 Any chapter Biomass briquettes 5% Sch.I 35/17 13.10.17 13.10.17 26.7.18
186A Any chapter Biomass briquettes or solid bio fuel pellets 5% Sch. I 19/18 26.7.18 27.7.18  
187 0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter 5% Sch.I 1/17 28.6.17 1.7.17  
188 2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks 18% Sch.III 1/17 28.6.17 1.7.17  
189 2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) 18% Sch.III 1/17 28.6.17 1.7.17  
190 6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths 18% Sch.III 43/17 14.11.17 15.11.17  
191 6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
192 90 or any other Chapter Blood glucose monitoring system (Glucometer) and test strips 12% Sch.II 1/17 28.6.17 1.7.17  
193 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 18% Sch.III 43/17 14.11.17 15.11.17  
194 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
195 9610 00 00 Boards, with writing or drawing surface, whether or not framed 18% Sch.III 1/17 28.6.17 1.7.17  
196 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 18% Sch.III 1/17 28.6.17 1.7.17  
197 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 28% Sch.IV 1/17 28.6.16 1.7.17  
198 9306 Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads 18% Sch.III 1/17 28.6.17 1.7.17  
199 8440 Book-binding machinery, including book- sewing machines 18% Sch.III 1/17 28.6.17 1.7.17  
200 4817 30 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 12% Sch.II 1/17 28.6.17 1.7.17  
201 5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles 12% Sch.II 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
202 5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles[ other than saree fall] 12% Sch.II 27/17 22.9.17 22.9.17  
203 8708 30 00 Brakes assembly and its parts thereof for tractors 18% Sch.III 19/17 18.8.17 18.8.17  
204 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimps feed and prawn feed poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] 5% Sch.I Corrig. 12.7.2017 1.7.17  
204A 7419 99 30 Brass Kerosene Pressure Stove 12% Sch. II 19/18 26.7.18 27.7.18  
205 0801 Brazil nuts, dried, whether or not shelled or peeled 12% Sch.II 1/17 28.6.17 1.7.17 26.7.17 corrig, 27.7.17
206 0801 Brazil nuts, dried, whether or not shelled or peeled 12% Sch.II 43/17 14.11.17 15.11.17  
207 0801 Brazil nuts, dried, whether or not shelled or peeled, and desiccated coconut 12% Sch.II corrig. 27.7.17 27.7.17 14.11.17 43/17
208 6901 00 10 Bricks of fossil meals or similar siliceous earths 5% Sch.I 1/17 28.6.17 1.7.17  
209 4901 Brochures, leaflets and similar printed matter, whether or not in single sheets 5% Sch.I 1/17 28.6.17 1.7.17  
210 9603 10 00 Broomsticks 5% Sch.I 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
211 9603 [other than 960310 00] Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] 5% Sch.I 27/17 22.9.17 22.9.17  
212 9603 [other than 9603 10 00] Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles] 18% Sch.III 1/17 28.6.17 1.7.17  
213 8545 Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon) 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
214 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] (put up in unit container and,— (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] 5% Sch.I 27/17 22.9.17 22.9.17  
215 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name 5% Sch.I 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
216 3925 Builder's wares of plastics, not elsewhere specified 18% Sch.III 1/17 28.6.17 1.7.17  
217 4418 Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 18% Sch.III 43/17 14.11.17 15.11.17 24.1.18
218 4418 Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
218A 4418 Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes [other than bamboo wood building joinery] 18% Sch. III 07/18 25.1.18 25.1.18  
219 6904 10 00 Building bricks 5% Sch.I 1/17 28.6.17 1.7.17  
220 8708 10 10 Bumpers and parts thereof for tractors 18% Sch.III 19/17 18.8.17 18.8.17  
220A 8702 Buses for use in public transport which exclusively run on Bio-fuels 18% Sch. III 07/18 25.1.18 25.1.18  
221 0405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads 12% Sch.II 1/17 28.6.17 1.7.17  
222 9606 21 00, 9606 22 00, 9606 29, 9606 30 Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks 18% Sch.III 1/17 28.6.17 1.7.17  
222A 2202 99 90 Caffeinated Beverages 28% Sch.IV 14/19 30.9.19 1.10.19  
223 8470 Calculating machines and pocket- size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket- issuing machines and similar machines, incorporating a calculating device; cash registers 18% Sch.III 1/17 28.6.17 1.7.17  
224 4910 Calendars of any kind, printed, including calendar blocks 12% Sch.II 1/17 28.6.17 1.7.17  
225 8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor 18% Sch.III 1/17 28.6.17 1.7.17 26.7.18
225A 8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefore [other than Hand operated rubber roll] 18% Sch. III 19/18 26.7.18 27.7.18  
226 3406 Candles, tapers and the like 12% Sch.II 1/17 28.6.17 1.7.17  
227 8545 Carbon electrodes 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
228 8545 Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes 18% Sch.III 43/17 14.11.17 15.11.17  
229 4809 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets 18% Sch.III 1/17 28.6.17 1.7.17  
230 4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes 18% Sch.III 1/17 28.6.17 1.7.17  
231 7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass 18% Sch.III 1/17 28.6.17 1.7.17  
232 5701 Carpets and other textile floor coverings, knotted, whether or not made up 12% Sch.II 1/17 28.6.17 1.7.17  
233 5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up 12% Sch.II 1/17 28.6.17 1.7.17  
234 5703 Carpets and other textile floor coverings, tufted, whether or not made up 12% Sch.II 1/17 28.6.17 1.7.17  
235 5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including Kelem, Schumacks, Karamanie and similar hand-woven rugs 12% Sch.II 1/17 28.6.17 1.7.17  
236 8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled 5% Sch.I 1/17 28.6.17 1.7.17  
237 8703 Cars for physically handicapped persons, subject to the following conditions: a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; And b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase. 18% Sch.III 1/17 28.6.17 1.7.17 30.9.19

237A

8703

Following motor vehicles of length not exceeding 4000 mm, namely: -

 (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and

 (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department

18%

Sch.III

14/19 30.9.19

1.10.19

  
238 4819 20 Cartons, boxes and cases of non- corrugated paper or paper board 18% Sch.III 43/17 14.11.17 15.11.17  
239 4819 Cartons, boxes and cases of corrugated paper or paper board 12% Sch.II 1/17 28.6.17 1.7.17  
240 3501 Casein, caseinates and other casein derivatives; casein glues 18% Sch.III 1/17 28.6.17 1.7.17  
241 9112 Cases for other than clocks, and parts thereof 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
242 0801 Cashew nuts, whether or not shelled or peeled 5% Sch.I 1/17 28.6.17 1.7.17 14.11.17 43/17
243 0801 Cashew nuts, whether or not shelled or peeled, desiccated coconuts 5% Sch.I 43/17 14.11.17 15.11.17  
244 4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves 12% Sch.II 1/17 28.6.17 1.7.17  
245 7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
246 7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 18% Sch.III 43/17 14.11.17 15.11.17  
247 8403 Central heating boilers other than those of heading 8402 18% Sch.III 1/17 28.6.17 1.7.17  
248 8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases 18% Sch.III 1/17 28.6.17 1.7.17  
249 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 18% Sch.III 43/17 14.11.17 15.11.17  
250 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
251 6904 Ceramic flooring blocks, support or filler tiles and the like 18% Sch.III 43/17 14.11.17 15.11.17  
252 6904 Ceramic flooring blocks, support or filler tiles and the like 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17
253 6906 Ceramic pipes, conduits, guttering and pipe fittings 18% Sch.III 43/17 14.11.17 15.11.17  
254 6906 Ceramic pipes, conduits, guttering and pipe fittings 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17
255 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
256 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 18% Sch.III 43/17 14.11.17 15.11.17  
257 6912 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps] 18% Sch.III 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
258 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture 28% Sch.IV 27/17 22.9.17 22.9.17 14.11.17 43/17
259 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods 18% Sch.III 43/17 14.11.17 15.11.17  
260 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods 28% Sch.IV 1/17 28.6.16 1.7.17 21.9.17, 27/17 22.9.17
261 1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. (put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] 5% Sch.I 27/17 22.9.17 22.9.17  
262 1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name 5% Sch.I 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
263 1104 Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains] 5% Sch.I 1/17 28.6.17 1.7.17  
264 1103 Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name 5% Sch.I 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17

265

1103

Cereal groats, meal and pellets, including suji and dalia, put up in unit container and,-

  (a) bearing a registered brand name; or

  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]

5%

Sch.I

27/17 22.9.17

22.9.17

  
266 8113 Cermets and articles thereof, including waste and scrap 18% Sch.III 1/17 28.6.17 1.7.17  
267 7315 Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90 18% Sch.III 1/17 28.6.17 1.7.17  
268 2509 Chalk 5% Sch.I 1/17 28.6.17 1.7.17  
269 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 5% Sch.I 43/17 14.11.17 15.11.17  
270 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
270A 8504 Charger or charging station for Electrically Operated Vehicles 5% Sch.I 12/19 31/7/19 1.8.19  
271 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 28% Sch.IV 1/17 28.6.16 1.7.17  
272 0406 Cheese 12% Sch.II 1/17 28.6.17 1.7.17  
273 3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers] 18% Sch.III 1/17 28.6.17 1.7.17  
274 3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use 18% Sch.III 1/17 28.6.17 1.7.17  
275 4702 Chemical wood pulp, dissolving grades 12% Sch.II 1/17 28.6.17 1.7.17  
276 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades 12% Sch.II 1/17 28.6.17 1.7.17  
277 4704 Chemical wood pulp, sulphite, other than dissolving grades 12% Sch.II 1/17 28.6.17 1.7.17  
278 0406 Chena or paneer put up in unit container and bearing a registered brand name 5% Sch.I 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17

279

0406

Chena or paneer put up in unit container and,-

  (a) bearing a registered brand name; or

  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]

5%

Sch.I

27/17 22.9.17

22.9.17

  
280 1704 Chewing gum/bubble gum and white chocolate, not containing cocoa 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
281 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods 18% Sch.III 43/17 14.11.17 15.11.17  
282 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
283 1806 Chocolates and other food preparations containing cocoa 18% Sch.III 43/17 14.11.17 15.11.17  
284 1806 Chocolates and other food preparations containing cocoa 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
285 2610 Chromium ores and concentrates. 5% Sch.I 1/17 28.6.17 1.7.17  
285A 5601 22 00 Cigarette Filter rods 18% Sch. III 07/18 25.1.18 25.1.18  
286 9613 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks 18% Sch.III 43/17 14.11.17 15.11.17  
287 9613 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof [other than flints, wicks or Kitchen gas lighters] 28% Sch.IV 27/17 22.9.17 22.9.17 14.11.17 43/17
288 9613 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks 28% Sch.IV 1/17 28.6.16 1.7.17 21.9.17, 27/17 22.9.17
289 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes 18% Sch.III 1/17 28.6.17 1.7.17  
290 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 28% Sch.IV 1/17 28.6.16 1.7.17  
291 9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 18% Sch.III 43/17 14.11.17 15.11.17  
292 9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
293 0906 Cinnamon and cinnamon-tree flowers 5% Sch.I 1/17 28.6.17 1.7.17  
294 0805 Citrus fruit, such as oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grape fruits, including pomelos, Lemons (citrus Limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried. 12% Sch.II Corrig. 12.7.2017 12.7.17  
295 8308 Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal 18% Sch.III 1/17 28.6.17 1.7.17  
296 9112 Clock cases and cases of a similar type for other goods of this chapter, and parts thereof 18% Sch.III 43/17 14.11.17 15.11.17  
297 9112 Clock cases, and parts thereof 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
298 9109 Clock movements, complete and assembled 18% Sch.III 1/17 28.6.17 1.7.17  
299 7015 Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses 18% Sch.III 1/17 28.6.17 1.7.17  
300 9103 Clocks with watch movements, excluding clocks of heading 9104 18% Sch.III 1/17 28.6.17 1.7.17  
301 8525 Closed-circuit television (CCTV), transmission apparatus for radio- broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.] 18% Sch.III 43/17 14.11.17 15.11.17 31.12.18
301A 8525 Closed-circuit television (CCTV), transmission apparatus for radio- broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.] 18% Sch. III 25/18 31.12.18 01.01.19  
302 8525 Closed-circuit television (CCTV) 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
303 7314 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel 18% Sch.III 1/17 28.6.17 1.7.17  
304 0907 Cloves (whole fruit, cloves and stems) 5% Sch.I 1/17 28.6.17 1.7.17  
305 8708 93 00 Clutch assembly and its parts thereof for tractors 18% Sch.III 19/17 18.8.17 18.8.17  
306 2705 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 5% Sch.I 1/17 28.6.17 1.7.17  
307 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 5% Sch.I 1/17 28.6.17 1.7.17  
308 2605 Cobalt ores and concentrates. 5% Sch.I 1/17 28.6.17 1.7.17  
309 1801 Cocoa beans whole or broken, raw or roasted 5% Sch.I 1/17 28.6.17 1.7.17  
310 1804 Cocoa butter, fat and oil 18% Sch.III 43/17 14.11.17 15.11.17  
311 1804 Cocoa butter, fat and oil 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
312 1803 Cocoa paste whether or not de-fatted 5% Sch.I 1/17 28.6.17 1.7.17  
313 1805 Cocoa powder, not containing added sugar or sweetening matter 18% Sch.III 43/17 14.11.17 15.11.17  
314 1805 Cocoa powder, not containing added sugar or sweetening matter 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
315 1802 Cocoa shells, husks, skins and other cocoa waste 5% Sch.I 1/17 28.6.17 1.7.17  
316 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. 5% Sch.I 1/17 28.6.17 1.7.17  
317 0901 Coffee roasted, whether or not decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] 5% Sch.I Corrig. 12.7.2017 12.7.17  
318 0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] 5% Sch.I 1/17 28.6.17 1.7.17 11.7.17 corrig. 12.7.17
319 7118 Coin 3% Sch.V 1/17 28.6.17 1.7.17  
320 5705 Coir mats, matting and floor covering 5% Sch.I 1/17 28.6.17 1.7.17 12.10.17, 35/17 13.10.17
321 5702, 5703, 5705 Coir mats, matting and floor covering 5% Sch.I 35/17 13.10.17 13.10.17  
321A 5702, 5703 Coir mats, matting, floor covering and handloom durries 5% Sch. I 19/1826.7. 2018 27.7.18  
322 9404 Coir mattresses, cotton pillows, mattress 18% Sch.III 27/17 22.9.17 22.9.17 14.11.17 43/17
323 9404 Coir mattresses, cotton pillows, mattress and quilts 18% Sch.III 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
324 9404 Coir products [except coir mattresses] 12% Sch.II 1/17 28.6.17 1.7.17  
325 2704 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon 5% Sch.I 1/17 28.6.17 1.7.17  
326 9705 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins] 12% Sch.II 1/17 28.6.17 1.7.17  
327 3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes 18% Sch.III 1/17 28.6.17 1.7.17  
328 3203 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin 18% Sch.III 1/17 28.6.17 1.7.17  
329 9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof 12% Sch.II 1/17 28.6.17 1.7.17  
330 9110 Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
331 9110 Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
332 9110 Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements 18% Sch.III 43/17 14.11.17 15.11.17  
333 4807 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets 12% Sch.II 1/17 28.6.17 1.7.17  
334 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 5% Sch.I 43/17 14.11.17 15.11.17  
335 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
336 8479 Composting Machines 12% Sch.II 1/17 28.6.17 1.7.17  
337 9011 Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection 18% Sch.III 43/17 14.11.17 15.11.17  
338 9011 Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
339 1301 Compounded asafoetida commonly known as heeng 5% Sch.I 1/17 28.6.17 1.7.17  
340 4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip 18% Sch.III 1/17 28.6.17 1.7.17  
341 2853 Compressed air 5% Sch.I 1/17 28.6.17 1.7.17  
342 8408 Compression-ignition internal com-bustion piston engines (diesel or semi-diesel engines) 28% Sch.IV 1/17 28.6.16 1.7.17  
343 8528 Computer monitors Television (TV) not exceeding 17 inches, Set top Box for Television (TV) 18% Sch.III 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
344 8528 Computer monitors Television (TV) not exceeding 20 inches, Set top Box for Television (TV) 18% Sch.III 27/17 22.9.17 22.9.17 31.12.18
344A 8528 Computer monitors not exceeding 32 inches, Set top Box for Television (TV) 18% Sch. III 25/18 31.12.18 01.01.19  
345 8413 Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60] 18% Sch.III 43/17 14.11.17 15.11.17  
346 8413 Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10] 28% Sch.IV 43/17 14.11.17 15.11.17  
347 0402 91 10, 0402 99 20 Condensed milk 12% Sch.II 43/17 14.11.17 15.11.17  
348 0402 91 10, 0402 99 20 Condensed milk 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
349 9001 Contact lenses; Spectacle lenses 12% Sch.II 1/17 28.6.17 1.7.17  
350 8609 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers] 18% Sch.III 1/17 28.6.17 1.7.17  
351 7311 Containers for compressed or liquefied gas, of iron or steel 18% Sch.III 1/17 28.6.17 1.7.17  
352 8454 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries 18% Sch.III 1/17 28.6.17 1.7.17  
353 4010 Conveyor or transmission belts or belting, of vulcanised rubber 18% Sch.III 1/17 28.6.17 1.7.17  
354 7407 Copper bars, rods and profiles 18% Sch.III 1/17 28.6.17 1.7.17  
355 7410 Copper foils 18% Sch.III 1/17 28.6.17 1.7.17  
356 7401 Copper mattes; cement copper (precipitated copper) 18% Sch.III 1/17 28.6.17 1.7.17  
357 2603 Copper ores and concentrates. 5% Sch.I 1/17 28.6.17 1.7.17  
358 7409 Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm 18% Sch.III 1/17 28.6.17 1.7.17 26.7.17, corrig. 27.7.17
359 7409 Copper plates, sheets and strip, of a thickness exceeding 0.15 mm 18% Sch.III corrig. 27.7.17 27.7.17  
360 7406 Copper powders and flakes 18% Sch.III 1/17 28.6.17 1.7.17  
361 7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves) 18% Sch.III 1/17 28.6.17 1.7.17  
362 7411 Copper tubes and pipes 18% Sch.III 1/17 28.6.17 1.7.17  
363 7404 Copper waste and scrap 18% Sch.III 1/17 28.6.17 1.7.17  
364 7408 Copper wire 18% Sch.III 1/17 28.6.17 1.7.17  
365 1203 Copra 5% Sch.I 43/17 14.11.17 15.11.17  
366 1203 Copra other than of seed quality 5% Sch.I 1/17 28.6.17 1.7.17 14.11.17 43/17
367 0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. 5% Sch.I 1/17 28.6.17 1.7.17  
368 5801 Corduroy fabrics 5% Sch.I 27/17 22.9.17 22.9.17 24.1.18
368A 5801 Corduroy fabrics, velvet fabrics 5% Sch. I 07/18 25.1.18 25.1.18 26.7.18
369 90 Coronary stents and coronary stent systems for use with cardiac catheters 5% Sch.I 1/17 28.6.17 1.7.17  
370 9404 Cotton quilts of sale value not exceeding Rs. 1000 per piece 5% Sch.I 27/17 22.9.17 22.9.17  
371 5201 to 5203 Cotton and Cotton waste 5% Sch.I 1/17 28.6.17 1.7.17  
372 9404 Cotton quilts of sale value exceeding Rs. 1000 per piece 12% Sch.II 27/17 22.9.17 22.9.17  
373 5204 Cotton sewing thread, whether or not put up for retail sale 5% Sch.I 1/17 28.6.17 1.7.17  
374 5205 to 5207 Cotton yarn [other than khadi yarn] 5% Sch.I 1/17 28.6.17 1.7.17  
375 8483 Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws 18% Sch.III 43/17 14.11.17 15.11.17  
376 0403 Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa 5% Sch.I 1/17 28.6.17 1.7.17  
377 8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods 5% Sch.I 1/17 28.6.17 1.7.17  
378 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved 12% Sch.II 1/17 28.6.17 1.7.17  
379 0306 Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption 5% Sch.I 1/17 28.6.17 1.7.17 14.11.17 43/17
380 7001 Cullet and other waste and scrap of glass; glass in the mass 18% Sch.III 1/17 28.6.17 1.7.17 12.10.17, 35/17 13.10.17
381 7001 Cullet or other waste or scrap of glass 5% Sch.I 35/17 13.10.17 13.10.17  
382 2103 90 10 Curry paste 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
383 30 Cyclosporin 5% Sch.I 1/17 28.6.17 1.7.17  
384 0804 Date, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried 12% Sch.II 1/17 28.6.17 1.7.17 26.7.17 corrig, 27.7.17
385 9611 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks 18% Sch.III 43/17 14.11.17 15.11.17  
386 9611 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
387 0804 Dates (soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried 12% Sch.II 35/17 13.10.17 13.10.17  
388 0804 Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried 12% Sch.II corrig. 27.7.17 27.7.17 12.10.17, 35/17 13.10.17
389 1522 Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes 18% Sch.III 1/17 28.6.17 1.7.17  
390 4413 Densified wood, in blocks, plates, strips, or profile shapes 18% Sch.III 43/17 14.11.17 15.11.17  
391 4413 Densified wood, in blocks, plates, strips, or profile shapes 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
392 3306 10 20 Dentifices - Toothpaste 18% Sch.III 1/17 28.6.17 1.7.17  
393 30 Desferrioxamine injection or deferiprone 5% Sch.I 1/17 28.6.17 1.7.17  
394 3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches 18% Sch.III 1/17 28.6.17 1.7.17  
395 2106 90 91 Diabetic foods 12% Sch.II 43/17 14.11.17 15.11.17  
396 30 Diagnostic kits for detection of all types of hepatitis 5% Sch.I 1/17 28.6.17 1.7.17  
397 7102 Diamonds, industrial, non-industrial unworked or simply sawn, cleaved or bruted, including unsorted diamonds 0.25% Sch.VI 27/17 22.9.17 22.9.17 24.1.18
397A 7102 All Goods 0.25% Sch. VI 07/18 25.1.18 25.1.18  
398 7102 Diamonds, non-industrial unworked or simply sawn, cleaved or bruted 0.25% Sch.VI 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
399 7102 Diamonds, whether or not worked, but not mounted or set [other than industrial or Non-Industrial, unworked or simply sawn, cleaved or bruted including unsorted diamonds] 3% Sch.V 27/17 22.9.17 22.9.17 24.1.18
400 7102 Diamonds, whether or not worked, but not mounted or set [other than Non- Industrial Unworked or simply sawn, cleaved or bruted] 3% Sch.V 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
401 8525 Digital cameras and video camera recorders [other than CCTV] 28% Sch.IV 43/17 14.11.17 15.11.17  
402 8541 Diodes, transistors and similar semi- conductor devices; photosensitive semi- conductor devices; light-emitting diodes (LED); mounted piezo-electric crystals 18% Sch.III 1/17 28.6.17 1.7.17  
403 9014 Direction finding compasses; other navigational instruments and appliances 18% Sch.III 43/17 14.11.17 15.11.17  
404 9014 Direction finding compasses; other navigational instruments and appliances 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
405 8523 Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 18% Sch.III 1/17 28.6.17 1.7.17  
406 8422 Dish washing machines, household [8422 11 00] and other [8422 1900] 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
407 90 or 84 Disposable sterilized dialyzer or micro barrier of artificial kidney 5% Sch.I 1/17 28.6.17 1.7.17  
408 2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. 2518 10 dolomite, Not calcined or sintered 5% Sch.I 1/17 28.6.17 1.7.17  
409 7610 10 00 Doors, windows and their frames and thresholds for doors 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
410 9017 20 Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments 12% Sch.II 1/17 28.6.17 1.7.17  
411 7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 18% Sch.III 43/17 14.11.17 15.11.17  
412 7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
413 0802 Dried areca nuts, whether or not shelled or peeled 5% Sch.I 1/17 28.6.17 1.7.17  
414 0802 Dried chestnuts (singhada), whether or not shelled or peeled 5% Sch.I 1/17 28.6.17 1.7.17 12.10.17, 35/17 13.10.17
415 0802, 0813 Dried chestnuts (singhada), whether or not shelled or peeled 5% Sch.I 35/13.10.17 13.10.17  
416 0713 Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name] 5% Sch.I 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
417 0713 Dried leguminous vegetables, shelled, whether or not skinned or split put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] 5% Sch.I 27/17 22.9.17 22.9.17  
418 08 Dried makhana, whether or not shelled or peeled 5% Sch.I 1/17 28.6.17 1.7.17 14.11.17 43/17

419

08

Dried makhana, whether or not shelled or peeled put up in unit container and,-

  (a) bearing a registered brand name; or

  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE

5%

Sch.I

43/17 14.11.17

15.11.17

  
419A 2201 Drinking water packed in 20 litre bottles 12% Sch. II 07/18 25.1.18 25.1.18  
420 9804 Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S. No. 181 above, intended for personal use. 5% Sch.I 1/17 28.6.17 1.7.17  
421 30 Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule 5% Sch.I 1/17 28.6.17 NA NA
422 30 or any chapter Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule 5% Sch.I corrig. 30.6.17 1.7.17  
423 7105 Dust and powder of natural or synthetic precious or semi-precious stones 3% Sch.V 1/17 28.6.17 1.7.17  
424 4907 Duty Credit Scrips 5% Sch.I 27/17 22.9.17 22.9.17 12.10.17, 35/17 13.10.17
425 84 or 85 E-waste Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer 5% Sch.I 43/17 14.11.17 15.11.17 14.11.17 43/17
426 84 or 85 E-waste Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338(E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational 5% Sch.I 35/17 13.10.17 13.10.17 14.11.17 43/17
427 6905 10 00 Earthen or roofing tiles 5% Sch.I 1/17 28.6.17 1.7.17  
428 2515 [Except 2515 12 10, 2515 12 20, 2515 12 90] Ecaussine and other calcareous monu-mental or building stone; alabaster [other than marble and travertine] 5% Sch.I 1/17 28.6.17 1.7.17 26.07.2018
428A 2515 (Except 2515 12 10 2515 12 20 2515 12 90) or 6802 Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use 5% Sch. I 19/2018 26/07/2018 27.07. 2018  
429 1517 Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 12% Sch.II 1/17 28.6.17 1.7.17  
430 1517 Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 5% Sch.I 1/17 28.6.17 1.7.17  
431 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
432 0410 Edible products of animal origin, not elsewhere specified or included 5% Sch.I 1/17 28.6.17 1.7.17  
433 8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 18% Sch.III 43/17 14.11.17 15.11.17  
434 8515 Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets 18% Sch.III 1/17 28.6.17 1.7.17  
435 8507 Electric accumulators, including separators therefor, whether or not rectangular (including square) 28% Sch.IV 1/17 28.6.16 1.7.17 26.7.18
435A 8507 Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium- ion battery 28% Sch. IV 19/18 26.7.18 27.7.18 31.12.18
435B 8507 Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery and other Lithium-ion accumulators including Lithium-ion power banks 28% Sch. IV 25/18 31.12.18 01.01.19  
436 8502 Electric generating sets and rotary converters 18% Sch.III 1/17 28.6.17 1.7.17  
437 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 28% Sch.IV 1/17 28.6.16 1.7.17 26.7.18
437A 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heading apparatus and soil heating apparatus; electro thermic hair- dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro- thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 18% Sch. III 19/18 26.7.18 27.7.18  
438 8501 Electric motors and generators (excluding generating sets) 18% Sch.III 1/17 28.6.17 1.7.17  
439 9016 Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
440 8423 Electric or electronic weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
441 8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
442 8535 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts 18% Sch.III 1/17 28.6.17 1.7.17  
443 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp- holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables 18% Sch.III 43/17 14.11.17 15.11.17  
444 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables 28% Sch.IV 1/17 28.6.16 1.7.17 26.7.17, corrig. 27.7.17
445 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp- holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables 28% Sch.IV Corrig. 27.7.17 27.7.17 14.11.17 43/17
446 8532 Electrical capacitors, fixed, variable or adjustable (pre-set) 18% Sch.III 1/17 28.6.17 1.7.17  
447 8539 Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps] 18% Sch.III 43/17 14.11.17 15.11.17  
448 8539 Electrical Filaments or discharge lamps 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
449 8511 Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines 28% Sch.IV 1/17 28.6.16 1.7.17  
450 8546 Electrical insulators of any material 18% Sch.III 1/17 28.6.17 1.7.17  
451 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 18% Sch.III 43/17 14.11.17 15.11.17  
452 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
453 8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter 18% Sch.III 1/17 28.6.17 1.7.17  
454 8533 Electrical resistors (including rheostats and potentiometers), other than heating resistors 18% Sch.III 1/17 28.6.17 1.7.17  
455 8530 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) 18% Sch.III 43/17 14.11.17 15.11.17  
456 8530 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) 28% Sch. IV 1/17 28.6.16 1.7.17 14.11.17 43/17  
457 8504 Electrical transformers, static converters (for example, rectifiers) and inductors 18% Sch.III 43/17 14.11.17 15.11.17 31.7.19
457A 8504 Electrical transformers, static converters (for example, rectifiers) and inductors other than charger or charging station for Electrically operated vehicles 18% Sch.III 12/19 31.7.19 1.8.19  
458 87 Electrically operated vehicles, including two and three wheeled electric motor vehicles 12% Sch.II 1/17 28.6.17 1.7.17 31.7.19
458A 87 Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.— For the purposes of this entry, "Electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E-bicycles." 5% Sch.I 12/19 31/7/19 1.8.19  
459 8505 Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro- magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads 18% Sch.III 1/17 28.6.17 1.7.17  
460 8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
461 8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder] 28% Sch.IV 43/17 14.11.17 15.11.17 26.7.18
461A 8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder] 18% Sch. III 19/18 26.7.18 27.7.18  
462 8542 Electronic integrated circuits 18% Sch.III 1/17 28.6.17 1.7.17  
463 9503 Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) 18% Sch.III 1/17 28.6.17 1.7.17  
464 5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, gizal] 12% Sch.II 1/17 28.6.17 1.7.17  
465 5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal 5% Sch.I 1/17 28.6.17 1.7.17 26.7.17 corrig. 27.7.17
466 5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai 5% Sch.I corrig. 27.7.17 27.7.17  
467 28 Enriched elemental boron 5% Sch.I 1/17 28.6.17 1.7.17  
468 28 Enriched KBF4 (enriched potassium fluroborate) 5% Sch.I 1/17 28.6.17 1.7.17  
469 4817 [Except 4817 30] Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks] 18% Sch.III 1/17 28.6.17 1.7.17  
470 3202 Enzymatic preparations for pre-tanning 5% Sch.I 1/17 28.6.17 1.7.17  
471 3507 Enzymes, prepared enzymes 18% Sch.III 1/17 28.6.17 1.7.17  
472 4016 Erasers 5% Sch.I 1/17 28.6.17 1.7.17  
473 3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases 18% Sch.III 1/17 28.6.17 1.7.17  
474 2207 Ethyl alcohol and other spirits, denatured, of any strength 18% Sch.III 1/17 28.6.17 1.7.17 26.7.18
474A 2207 Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)] 18% Sch. III 19/18 26.7.18 27.7.18  
474B 2207 Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) 5% Sch.I 19/18 26.7.2018 27/07/2018  
475 4820 Exercise book, graph book, & laboratory note book and notebooks 12% Sch.II 1/17 28.6.17 1.7.17  
476 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 12% Sch.II 1/17 28.6.17 1.7.17  
477 2101 11, 2101 12 00 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 18% Sch.III 43/17 14.11.17 15.11.17  
478 2101 11, 2101, 12 00 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
479 6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 18% Sch.III 43/17 14.11.17 15.11.17  
480 6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
481 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 12% Sch.II 1/17 28.6.17 1.7.17  
482 1502 Fats of bovine animals, sheep or goats, other than those of heading 1503 12% Sch.II 1/17 28.6.17 1.7.17  
483 3926 Feeding bottles 12% Sch.II 1/17 28.6.17 1.7.17  
484 2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar. 5% Sch.I 1/17 28.6.17 1.7.17  
485 5602 Felt, whether or not impregnated, coated, covered or laminated 12% Sch.II 1/17 28.6.17 1.7.17  
486 8708 99 00 Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors. 18% Sch.III 19/17 18.8.17 18.8.17  
487 7202 Ferro-alloys 18% Sch.III 1/17 28.6.17 1.7.17  
488 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied- gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters 18% Sch.III 43/17 14.11.17 15.11.17  
489 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied- gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
490 7203 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms 18% Sch.III 1/17 28.6.17 1.7.17  
491 7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel 18% Sch.III 1/17 28.6.17 1.7.17  
491A 2809 Fertilizer grade phosphoric acid 12% Sch. II 07/18 25.1.18 25.1.18 26.7.18
491B 2809 Fertilizer grade phosphoric acid 5% Sch. I 19/18 26.7.18 27.7.18  
492 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes 18% Sch.III 43/17 14.11.17 15.11.17  
493 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
494 4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
495 4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 18% Sch.III 43/17 14.11.17 15.11.17  
496 8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools 18% Sch.III 1/17 28.6.17 1.7.17  
497 8304 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office- stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 18% Sch.III 43/17 14.11.17 15.11.17  
498 8304 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office- stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
499 4812 Filter blocks, slabs and plates, of paper pulp 18% Sch.III 1/17 28.6.17 1.7.17  
500 3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs 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 18% Sch.III 1/17 28.6.17 1.7.17  
501 8424 Fire extinguishers 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
502 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles 18% Sch.III 43/17 14.11.17 15.11.17  
503 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
504 0304 Fish fillets and other fish meat (whether or not minced), frozen 5% Sch.I 1/17 28.6.17 1.7.17 14.11.17 43/17
505 0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption 5% Sch.I 1/17 28.6.17 1.7.17 14.11.17 43/17
506 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 5% Sch.I 1/17 28.6.17 1.7.17 14.11.17 43/17
507 9507 Fishing hooks 5% Sch.I 43/17 14.11.17 15.11.17  
508 9507 Fishing rods and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy birds (other than those of heading 9208 or 9705) and similar hunting or shooting requisites 12% Sch.II 43/17 14.11.17 15.11.17  
509 9507 Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy birds (other than those of heading 9208 or 9705) and similar hunting or shooting requisites 12% Sch.II corrig. 27.7.17 27.7.17 14.11.17 43/17
510 9507 Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy birds (other than those of heading 9208) and similar hunting or shooting requisites 12% Sch.II 1/17 28.6.17 1.7.17 26.7.17 corrig, 27.7.17
511 8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 5% Sch.I 1/17 28.6.17 1.7.17  
512 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal 18% Sch.III 43/17 14.11.17 15.11.17  
513 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal 18% Sch.III 35/17 13.10.17 13.10.17 14.11.17 43/17
514 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal 28% Sch.IV 1/17 28.6.16 1.7.17 12.10.17, 35/17 13.10.17
515 8408 Fixed Speed Diesel Engines of power not exceeding 15HP 12% Sch.II 1/17 28.6.17 1.7.17  
515A 6305 32 00 Flexible intermediate bulk containers 12% Sch. II 25/18 31.12.18 01.01.19 26/19 30.12.19
515B 6305 32 00 Flexible intermediate bulk containers 18% Sch.III 26/19 30.12.19 1.1.20  
516 8307 Flexible tubing of base metal, with or without fittings 18% Sch.III 1/17 28.6.17 1.7.17  
517 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
518 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 18% Sch.III 43/17 14.11.17 15.11.17  
519 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics 18% Sch.III 43/17 14.11.17 15.11.17  
520 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
521 1208 Flour and meals of oil seeds or oleaginous fruits, other than those of mustard 5% Sch.I 1/17 28.6.17 1.7.17  
522 2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves 5% Sch.I 1/17 28.6.17 1.7.17  
523 2621 Fly Ash 5% Sch.I 43/17 14.11.17 15.11.17  
524 6815 Fly ash blocks 12% Sch.II 43/17 14.11.17 15.11.17  
525 6815 Fly ash bricks and fly ash blocks 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
526 6815 Fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content 5% Sch.I 43/17 14.11.17 15.11.17 31.12.18
526A 6815 Fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content; Fly ash blocks 5% Sch. I 25/18 31.12.18 01.01.19  

527

29, 30, 3302

Following goods namely:—

  a. Menthol and menthol crystals,

  b. Peppermint (Mentha Oil),

  c. Fractionated/deterpenated mentha oil (DTMO),

  d. De-mentholised oil (DMO),

  e. Spearmint oil,

  f. Mentha piperita oil

12%

Sch.II

1/17 28.6.17

1.7.17

26.7.17 corrig, 27.7.17

528

29, 30, 3301

Following goods namely:—

  a. Menthol and menthol crystals,

  b. Peppermint (Mentha Oil),

  c. Fractionated/deterpenated mentha oil (DTMO),

  d. De-mentholised oil (DMO),

  e. Spearmint oil,

  f. Mentha piperita oil

12%

Sch.II

corrig. 27.7.17

27.7.17

  

529

8708

Following parts of tractors namely:

  a. Rear Tractor wheel rim,

  b. Tractor centre housing,

  c. Tractor housing transmission,

  d. Tractor support front axle

18%

Sch.III

1/17 28.6.17

1.7.17

  

530

84 or 85

Following renewable energy devices & parts for their manufacture

  (a) Bio-gas plant

  (b) Solar power based devices

  (c) Solar power generating system

  (d) Wind mills, Wind Operated Electricity Generator (WOEG)

  (e) Waste to energy plants/devices

  (f) Solar lantern/solar lamp

  (g) Ocean waves/tidal waves energy devices/plants

5%

Sch.I

1/17 28.6.17

1.7.17

11.7.17 corrig. 12.7.17

531

84, 85 or 94

Following renewable energy devices & parts for their manufacture

  (a) Bio-gas plant

  (b) Solar power based devices

  (c) Solar power generating system

  (d) Wind mills, Wind Operated Electricity Generator (WOEG)

  (e) Waste to energy plants/devices

  (f) Solar lantern/solar lamp

  (g) Ocean waves/tidal waves energy devices/plants

5%

Sch.I

Corrig. 12.7.2017

12.7.17

26.7.17 corrig. 27.7.17

532

84, 85 or 94

Following renewable energy devices & parts for their manufacture

  (a) Bio-gas plant

  (b) Solar power based devices

  (c) Solar power generating system

  (d) Wind mills, Wind Operated Electricity Generator (WOEG)

  (e) Waste to energy plants/devices

  (f) Solar lantern/solar lamp

  (g) Ocean waves/tidal waves energy devices/plants

  (h) Photo voltaic cells, whether or not assembled in modules or made up in to panels

5%

Sch.I

corrig. 27.7.17

27.7.17

31.12.18

532A

84, 85 or 94

Following renewable energy devices & parts for their manufacture

  (a) Bio-gas plant

  (b) Solar power based devices

  (c) Solar power generating system

  (d) Wind mills, Wind Operated Electricity Generator (WOEG)

  (e) Waste to energy plants/devices

  (f) Solar lantern/solar lamp

  (g) Ocean waves/tidal waves energy devices/plants

Photo voltaic cells, whether or not assembled in modules or made up in to panels.

Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017- Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683 (E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent of the gross consideration charged for all such supplies, and the remaining thirty per cent of the gross consideration charged shall be deemed as value of the said taxable service.

5%

Sch. I

25/18 31.12.18

01.01.19

  
533 2106 Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods] 18% Sch.III 43/17 14.11.17 15.11.17  
534 2106 Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder 28% Sch.IV 1/17 28.6.16 1.7.17 21.9.17, 27/17 22.9.17
535 2106 Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan 28% Sch. IV 27/17 22.9.17 22.9.17 14.11.17 43/17
536 64 Footwear having a retail sale price not exceeding ₹ 500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself 5% Sch.I 1/17 28.6.17 1.7.17 26.7.18
536A 64 Footwear having a retail sale price not exceeding ₹ 1000 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself 5% Sch. I 19/2018 26.7.18 27.7.18 31.12.18
536B 64 Footwear of sale value not exceeding ₹ 1000 per pair 5% Sch. I 25/2018 31.12.18 01.01.19  
537 6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather 18% Sch.III 1/17 28.6.17 1.7.17  
538 6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials 18% Sch.III 1/17 28.6.17 1.7.17  
539 8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 18% Sch.III 43/17 14.11.17 15.11.17  
540 8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
541 30 Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule 5% Sch.I 1/17 28.6.17 1.7.17  
542 3215 Fountain pen ink 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
543 9608 Fountain pens, stylograph pens 18% Sch.III corrig. 27.7.17 27.7.17  
544 9608 Fountain pens, stylograph pens and other pens 18% Sch.III 1/17 28.6.17 1.7.17 26.7.17, corrig. 27.7.17
545 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof 12% Sch.II 43/17 14.11.17 15.11.17  
546 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
547 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials 18% Sch.III 43/17 14.11.17 15.11.17  
548 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
549 0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 5% Sch.I 1/17 28.6.17 1.7.17  
550 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 5% Sch.I 1/17 28.6.17 1.7.17  
551 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. 12% Sch.II 1/17 28.6.17 1.7.17  
552 2202 90 20 Fruit pulp or fruit juice based drinks 12% Sch.II 1/17 28.6.17 NA NA
553 2202 99 20 Fruit pulp or fruit juice based drinks 12% Sch.II Corrig. 12.7.2017 1.7.17  
554 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 12% Sch.II 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
555 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than tamarind and dried chestnuts (singhada) whether or not shelled or peeled 12% Sch.II 35/17 13.10.17 13.10.17  
556 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than tamarind, dried] 12% Sch.II 27/17 22.9.17 22.9.17 12.10.17, 35/17 13.10.17
557 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits 12% Sch.II 1/17 28.6.17 1.7.17  
558 8401 Fuel elements (cartridges), non-irradiated, for nuclear reactors 12% Sch.II 1/17 28.6.17 1.7.17  
558A 87 Fuel Cell Motor Vehicles 12% Sch. II 19/18 26.7.18 27.7.18  
559 8416 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances 18% Sch.III 1/17 28.6.17 1.7.17  
560 9403 Furniture wholly made of bamboo, cane or rattan 12% Sch.II 43/17 14.11.17 15.11.17  
561 5104 Garnetted stock of wool or of fine or coarse animal hair, shoddy wool 5% Sch.I 1/17 28.6.17 1.7.17  
562 9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor 18% Sch.III 1/17 28.6.17 1.7.17  
563 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals 18% Sch.III 43/17 14.11.17 15.11.17  
564 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
565 5803 Gauze, other than narrow fabrics of heading 5806 12% Sch.II 1/17 28.6.17 1.7.17  
566 8708 40 00 Gear boxes and parts thereof for tractors 18% Sch.III 19/17 18.8.17 18.8.17  
567 3503 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501 18% Sch.III 1/17 28.6.17 1.7.17  
567A 723 94 10 Ghamella 18% Sch. III 07/18 25.1.18 25.1.18  
568 29 Gibberellic acid 12% Sch.II 1/17 28.6.17 1.7.17 24.1.18
568A 29 or 3808 93 Gibberellic acid 12% Sch. II 07/18 25.1.18 25.1.18  
569 5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn 12% Sch.II 1/17 28.6.17 1.7.17  
570 0910 [other than 0910 11 10, 0910 30 10] Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices 5% Sch.I 1/17 28.6.17 1.7.17  
571 3001 Glands and other organs for organo- therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo- therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included 12% Sch.II 1/17 28.6.17 1.7.17  
572 7009 Glass mirrors, whether or not framed, including rear-view mirrors 18% Sch.III 43/17 14.11.17 15.11.17  
573 7006 00 00 Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials 18% Sch.III 43/17 14.11.17 15.11.17  
574 7018 Glass beads 5% Sch.I 1/17 28.6.17 1.7.17  
575 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like 18% Sch.III 43/17 14.11.17 15.11.17  
576 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
577 7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics) 18% Sch.III 1/17 28.6.17 1.7.17  
578 7002 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked 18% Sch.III 1/17 28.6.17 1.7.17  
579 7009 Glass mirrors, whether or not framed, including rear-view mirrors 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
580 7006 00 00 Glass of headings 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
581 7015 10 Glasses for corrective spectacles and flint buttons 12% Sch.II 1/17 28.6.17 1.7.17  
582 4806 40 10 Glassine papers 12% Sch.II 1/17 28.6.17 1.7.17  
583 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) 18% Sch.III 1/17 28.6.17 1.7.17  
584 3214 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like 28% Sch.IV 1/17 28.6.16 1.7.17 26.7.18
584A 3214 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like 18% Sch. III 19/18 26.7.18 27.7.18  
585 7020 Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns 12% Sch.II 1/17 28.6.17 1.7.17  
586 4203 Gloves specially designed for use in sports 12% Sch.II 1/17 28.6.17 1.7.17  
587 1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes 18% Sch.III 1/17 28.6.17 1.7.17  
588 9004 Goggles 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
589 7108 Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form 3% Sch.V 1/17 28.6.17 1.7.17  
590 Any Chapter Goods which are not specified in Schedule I, II, IV, V or VI 18% Sch.III 1/17 28.6.17 1.7.17  
591 1007 Grain sorghum put up in unit container and bearing a registered brand name 5% Sch.I 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17

592

1007

Grain sorghum put up in unit container and,—

  (a) bearing a registered brand name; or

  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]

5%

Sch.I

27/17 22.9.17

22.9.17

  
593 2516 Granite blocks 12% Sch.II 1/17 28.6.17 1.7.17  
594 2516 11 00 Granite crude or roughly trimmed 5% Sch.I 1/17 28.6.17 1.7.17  
595 2516 12 00 Granite, other than blocks 18% Sch.III 43/17 14.11.17 15.11.17  
596 2516 12 00 Granite, other than blocks 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
597 2618 Granulated slag (slag sand) from the manufacture of iron or steel 5% Sch.I 1/17 28.6.17 1.7.17  
598 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel 18% Sch.III 1/17 28.6.17 1.7.17  
599 0806 Grapes, dried, and raisins 5% Sch.I 1/17 28.6.17 1.7.17  
600 4601, 4602 Grass, leaf or reed or fibre products, including mats, pouches, wallets 5% Sch.I 27/17 22.9.17 22.9.17 24.1.18
601 4806 20 00 Greaseproof papers 12% Sch.II 1/17 28.6.17 1.7.17  
602 1508 Groundnut oil and its fractions, whether or not refined, but not chemically modified 5% Sch.I 1/17 28.6.17 1.7.17  
603 1202 Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality 5% Sch.I 1/17 28.6.17 1.7.17  
604 1106 10 90 Guar gum refined split 5% Sch.I 1/17 28.6.17 1.7.17 26.7.17 corrig. 27.7.17
605 0713 Guar gum refined split 5% Sch.I corrig. 27.7.17 27.7.17  
606 1106 10 10 Guar meal 5% Sch.I 1/17 28.6.17 1.7.17 14.11.17 43/17
607 3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent 18% Sch.III 1/17 28.6.17 1.7.17  
608 0504 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. 5% Sch.I 1/17 28.6.17 1.7.17 14.11.17 43/17
609 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. 5% Sch.I 1/17 28.6.17 1.7.17  
610 3305 9011, 3305 90 19 Hair oil 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
611 4202 22 10 Hand bags and shopping bags, of artificial plastic material 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
612 4202 22 20 Hand bags and shopping bags, of cotton 12% Sch.II 43/17 14.11.17 15.11.17  
613 4202 22 20 Hand bags and shopping bags, of cotton 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
614 4202 22 30 Hand bags and shopping bags, of jute 12% Sch.II 43/17 14.11.17 15.11.17  
615 4202 22 30 Hand bags and shopping bags, of jute 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
616 8716 80 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles 12% Sch.II 1/17 28.6.17 1.7.17  
617 8413, 8413 91 Hand pumps and parts thereof 5% Sch.I 1/17 28.6.17 1.7.17  
618 8202 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) 18% Sch.III 1/17 28.6.17 1.7.17  
619 9604 00 00 Hand sieves and hand riddles 18% Sch.III 1/17 28.6.17 1.7.17  
620 8205 Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks 18% Sch.III 1/17 28.6.17 1.7.17  
621 8210 00 00 Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink 18% Sch.III 1/17 28.6.17 1.7.17  
622 8204 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles 18% Sch.III 1/17 28.6.17 1.7.17  
622A 8420 Hand operated rubber roll 12% Sch. II 19/18 26.7.18 27.7.18  
623 5805 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up 12% Sch.II 1/17 28.6.17 1.7.17  
624 4202 29 10 Handbags of other materials excluding wicker work or basket work 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17

625

3605 00 10

Handmade safety matches

Explanation.- For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely:

(i) frame filling; (ii) dipping of splints in the composition for match heads; (iii) filling of boxes with matches; (iv) pasting of labels on match boxes, veneers or cardboards; (v) packaging

5%

Sch.I

1/17 28.6.17

1.7.17

  
626 4017 Hard rubber (for example ebonite) in all forms, including waste and scrap; articles of hard rubber 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
627 4017 Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber 18% Sch.III 43/17 14.11.17 15.11.17  
628 4017 Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber 28% Sch.IV 35/17 13.10.17 13.10.17 14.11.17 43/17
629 8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437 12% Sch.II 1/17 28.6.17 1.7.17  
630 8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437, parts [8433 90 00] 12% Sch.II 43/17 14.11.17 15.11.17  
631 6501 Hat-forms, hat bodies and hoods of felt [other than textile caps], neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt 18% Sch.III 27/17 22.9.17 22.9.17  
632 6501 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt 18% Sch.III 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
633 6502 Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed 18% Sch.III 1/17 28.6.17 1.7.17  
634 6505 Hats (knitted/crocheted) or made up from lace or other textile fabrics 12% Sch.II 43/17 14.11.17 15.11.17  
635 6505 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
636 6504 00 00 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed 18% Sch.III 1/17 28.6.17 1.7.17  
637 6507 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear 18% Sch.III 1/17 28.6.17 1.7.17  
638 2845 Heavy water and other nuclear fuels 5% Sch.I 1/17 28.6.17 1.7.17  
639 7 Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower 5% Sch.I 1/17 28.6.17 1.7.17  
640 4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking- sticks, umbrellas, tool handles or the like 12% Sch.II 1/17 28.6.17 1.7.17  
641 1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin 5% Sch.I 43/17 14.11.17 15.11.17  
642 1210 Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin 5% Sch.I 1/17 28.6.17 1.7.17 14.11.17 43/17
643 8450 Household or laundry-type washing machines, including machines which both wash and dry 28% Sch.IV 1/17 28.6.16 1.7.17 26.7.18
643A 8450 Household or laundry-type washing machines, including machines which both wash and dry 18% Sch. III 19/18 26.7.18 27.7.18  
644 9405, 9405 50 31 Hurricane lanterns, Kerosene lamp/pressure lantern, petromax, glass chimney, and parts thereof 12% Sch.II 1/17 28.6.17 1.7.17  
645 8708 99 00 Hydraulic and its parts thereof for tractors 18% Sch.III 19/17 18.8.17 18.8.17  
646 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 18% Sch.III 43/17 14.11.17 15.11.17  
647 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
648 8413 81 90 Hydraulic Pumps for Tractors 18% Sch.III 19/17 18.8.17 18.8.17  
649 8410 Hydraulic turbines, water wheels, and regulators therefor 18% Sch.III 1/17 28.6.17 1.7.17  
650 9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psy-chrometers, recording or not, and any combination of these instruments 18% Sch.III 1/17 28.6.17 1.7.17  
651 4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps] 18% Sch.III 1/17 28.6.17 1.7.17  
652 2201 90 10 Ice and snow 5% Sch.I 1/17 28.6.17 1.7.17  
653 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa 18% Sch.III 1/17 28.6.17 1.7.17  
654 44,68,83 Idols of wood, stone [including marble] and metals [other than those made of precious metals] 12% Sch.II 27/17 22.9.17 22.9.17  
655 9008 Image projectors, other than cine-matographic; photographic (other than cinematographic) enlargers and reducers 18% Sch.III 43/17 14.11.17 15.11.17  
656 9008 Image projectors, other than cine-matographic; photographic (other than cinematographic) enlargers and reducers 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
657 7117 Imitation jewellery 3% Sch.V 1/17 28.6.17 1.7.17 24.1.18
657A 7117 Imitation jewellery [other than bangles of lac/shellac] 3% Sch. V 07/18 25.1.18 25.1.18  
658 7018 Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microsphers not exceeding 1 mm in diameter 18% Sch.III 1/17 28.6.17 1.7.17  
659 1404 90 50 Indian katha 18% Sch.III 1/17 28.6.17 1.7.17  
660 3823 Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols 18% Sch.III 1/17 28.6.17 1.7.17  
661 8514 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss 18% Sch.III 1/17 28.6.17 1.7.17  
662 8417 Industrial or laboratory furnaces and ovens, including incinerators, non-electric 18% Sch.III 1/17 28.6.17 1.7.17  
663 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle- rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
664 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] 18% Sch.III 43/17 14.11.17 15.11.17  
665 3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products 18% Sch.III 1/17 28.6.17 1.7.17 24.1.18
665A 3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products [other than bio- pesticides mentioned against S. No. 78A of Schedule II] 18% Sch. III 07/18 25.1.18 25.1.18  
666 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels 18% Sch.III 43/17 14.11.17 15.11.17  
667 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
668 9026 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 18% Sch.III 1/17 28.6.17 1.7.17  
669 9027 Instruments and apparatus for phy- sical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes 18% Sch.III 1/17 28.6.17 1.7.17  
670 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments 12% Sch.II 1/17 28.6.17 1.7.17  
671 9017 Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calliper), not specified or included elsewhere in the chapter 18% Sch.III 1/17 28.6.17 1.7.17  
672 9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses 18% Sch.III 43/17 14.11.17 15.11.17  
673 9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
674 8544 Insulated (including enamelled or anodised) wire, cable (including co- axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors 18% Sch.III 43/17 14.11.17 15.11.17  
675 8544 Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; Optical Fiber Cables] 28% Sch.IV Corrig. 27.7.17 27.7.17 43/17 14.11.17
676 8544 Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; Optical Fiber] 28% Sch.IV 1/17 28.6.16 1.7.17 26.7.17, corrig. 27.7.17
677 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material 18% Sch.III 43/17 14.11.17 15.11.17  
678 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
679 30 Insulin 5% Sch.I 1/17 28.6.17 1.7.17  
680 8207 Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools 18% Sch.III 1/17 28.6.17 1.7.17  
681 9002 Intraocular lens 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
682 2801 20 Iodine 12% Sch.II 1/17 28.6.17 1.7.17  
683 3914 Ion exchangers based on polymers of headings 3901 to 3913, in primary forms 18% Sch.III 1/17 28.6.17 1.7.17  
684 7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) 18% Sch.III 1/17 28.6.17 1.7.17  
685 7323 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel 18% Sch.III 1/17 28.6.17 1.7.17  
686 2601 Iron ores and concentrates, including roasted iron pyrites 5% Sch.I 1/17 28.6.17 1.7.17  
687 8517 ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40] 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
688 0507 [Except 050790] Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products. 5% Sch.I 1/17 28.6.17 1.7.17  
689 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter 12% Sch.II 1/17 28.6.17 1.7.17  
690 5607 Jute twine, coir cordage or ropes 5% Sch.I 43/17 14.11.17 15.11.17  
691 3304 20 00 Kajal pencil sticks 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
692 2507 Kaolin and other kaolinic clays, whether or not calcined. 5% Sch.I 1/17 28.6.17 1.7.17  
693 7321 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel 12% Sch.II 1/17 28.6.17 1.7.17  

694

2710

  (a) kerosene oil PDS,

  (b) The following bunker fuels for use in ships or vessels, namely,

   i. IFO 180 CST

  ii. IFO 380 CST

5%

Sch.I

35/17 13.10.17

13.10.17

14/2019 30.9.19

694A

2710

  (a) kerosene oil PDS,

  (b) The following bunker fuels for use in ships or vessels, namely,

   i. IFO 180 CST

  ii. IFO 380 CST

 iii. Marine Fuel 0.5% (FO)

5%

Sch.I

14/19 30.9.19

1.10.19

  
695 2710 Kerosene PDS 5% Sch.I 1/17 28.6.17 1.7.17 12.10.17, 35/17 13.10.17
696 9405 50 31 Kerosene pressure lantern 5% Sch.I 1/17 28.6.17 1.7.17  
697 1905 or 2106 Khakhra, plain chapatti or roti 5% Sch.I 35/17 13.10.17 13.10.17  
698 9613 Kitchen gas lighters 18% Sch.III 27/17 22.9.17 22.9.17 14.11.17 43/17
699 4823 Kites 5% Sch.I 1/17 28.6.17 1.7.17  
700 60 Knitted or crocheted fabrics [All goods] 5% Sch.I 1/17 28.6.17 1.7.17  
701 8447 Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting 18% Sch.III 1/17 28.6.17 1.7.17  
702 7319 Knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included 18% Sch.III corrig. 27.7.17 27.7.17  
703 8208 Knives and cutting blades, for machines or for mechanical appliances 18% Sch.III 1/17 28.6.17 1.7.17  
704 8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor 12% Sch.II 1/17 28.6.17 1.7.17  
705 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 5% Sch.I 43/17 14.11.17 15.11.17  
706 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
707 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered 12% Sch.II 1/17 28.6.17 1.7.17  
708 9802 Laboratory chemicals 18% Sch.III 1/17 28.6.17 1.7.17  
709 7017 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated 18% Sch.III 1/17 28.6.17 1.7.17  
710 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name- plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)] 18% Sch.III 43/17 14.11.17 15.11.17  
711 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
712 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared 12% Sch.II 1/17 28.6.17 1.7.17  
713 4007 Latex Rubber Thread 12% Sch.II 1/17 28.6.17 1.7.17  
714 8458 Lathes (including turning centres) for removing metal 18% Sch.III 1/17 28.6.17 1.7.17  
715 2607 Lead ores and concentrates. 5% Sch.I 1/17 28.6.17 1.7.17  
716 7804 Lead plates, sheets, strip and foil; lead powders and flakes 18% Sch.III 1/17 28.6.17 1.7.17  
717 7802 Lead waste and scrap 18% Sch.III 1/17 28.6.17 1.7.17  
718 4112 Leather further prepared after tanning or crusting, including parchment- dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 5% Sch.I 43/17 14.11.17 15.11.17  
719 4107 Leather further prepared after tanning or crusting, including parchment- dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 5% Sch.I 43/17 14.11.17 15.11.17  
720 4107 Leather further prepared after tanning or crusting, including parchment- dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
721 4113 Leather further prepared after tanning or crusting, including parchment- dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 5% Sch.I 43/17 14.11.17 15.11.17  
722 4113 Leather further prepared after tanning or crusting, including parchment- dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
723 4112 Leather further prepared after tanning or crusting, including parchment- dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
724 9405 LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) 12% Sch.II 1/17 28.6.17 1.7.17  
725 8539 LED lamps 12% Sch.II 1/17 28.6.17 1.7.17  
726 9405 LED lights or fixtures including LED lamps 12% Sch.II 1/17 28.6.17 1.7.17  
727 9002 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens] 18% Sch.III 1/17 28.6.17 1.7.17  
728 8905 Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms 5% Sch.I 1/17 28.6.17 1.7.17  
729 2702 Lignite, whether or not agglomerated, excluding jet 5% Sch.I 1/17 28.6.17 1.7.17  
730 2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. 5% Sch.I 1/17 28.6.17 1.7.17  
731 5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape 12% Sch.II 1/17 28.6.17 1.7.17  
732 1204 Linseed, whether or not broken other than of seed quality. 5% Sch.I 1/17 28.6.17 1.7.17  
733 2711 12 00, 2711 13 00, 2710 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. 5% Sch.I 1/17 28.6.17 1.7.17 11.7.17 corrig. 12.7.17
734 2711 12 00, 2711 13 00, 2711 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. 5% Sch.I Corrig. 12.7.2017 12.7.17 24.1.18
734A 2711 12 00, 2711 13 00, 2711 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. 5% Sch. I 07/18 25.1.18  
734B 2711 12 00 2711 13 00 2711 19 00 Liquified Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers 5% Sch. I 07/18 25.1.18  
735 9013 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter 18% Sch.III 43/17 14.11.17 15.11.17  
736 9013 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
736A 8507 60 00 Lithium-ion Batteries 18% Sch. III 19/18 26.7.18 27.7.18  
736B 8507 Lithium-ion accumulators (other than battery) including lithium-ion power bank 18% Sch. III 25/18 31.12.18 01.01.19  
737 01012100, 010129 Live horses 12% Sch.II 1/17 28.6.17 1.7.17  
738 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included 5% Sch.I 1/17 28.6.17 1.7.17  

739

-

Lottery authorized by State Governments Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.

Explanation 2.- (1) Lottery authorized by State Governments means a lottery which is authorized to be sold in State(s) other than the organising state also.

(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010

28%

Sch.IV

1/17 28.6.16

1.7.17

14.11.17 43/17

740

Any Chapter

Lottery authorized by State Governments Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.

Explanation 2.- (1) Lottery authorized by State Governments means a lottery which is authorized to be sold in State(s) other than the organising state also.

(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010

28%

Sch.IV

43/17 14.11.17

15.11.17

01/2020 29.2.20

740A Any Chapter Lottery 28% Sch.IV 01/20 21.2.20 1.3.20  

741

-

Lottery run by State Governments Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organizing State, whichever is higher.

Explanation 2.-

 (1) Lottery run by State Governments means a lottery not allowed to be sold in any state other than the organizing state.

 (2) Organizing state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.

12%

Sch.II

1/17 28.6.17

1.7.17

01/2020 29.2.20

742 7321 LPG stoves 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
743 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti- corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals 18% Sch.III 43/17 14.11.17 15.11.17  
744 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti- corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
745 8465 Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials 18% Sch.III 1/17 28.6.17 1.7.17  
746 8462 Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above 18% Sch.III 1/17 28.6.17 1.7.17  
747 8459 Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 18% Sch.III 1/17 28.6.17 1.7.17  
748 8460 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461 18% Sch.III 1/17 28.6.17 1.7.17  
749 8461 Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included 18% Sch.III 1/17 28.6.17 1.7.17  
750 8456 Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes 18% Sch.III 1/17 28.6.17 1.7.17  
751 8464 Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass 18% Sch.III 1/17 28.6.17 1.7.17  
752 8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics 18% Sch.III 1/17 28.6.17 1.7.17  
753 8468 Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas- operated surface tempering machines and appliances 18% Sch.III 1/17 28.6.17 1.7.17  
754 8422 20 00, 8422 30 00, 8422 40 00, 8522 90 [other than 8422 11 00, 8422 19 00] Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat- shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines] 18% Sch.III 1/17 28.6.17 1.7.17 26.7.17, corrig. 27.7.17
755 8422 20 00, 8422 30 00, 8422 40 00, 8422 90 [other than 8422 11 00, 8422 19 00] Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines] 18% Sch.III corrig. 27.7.17 27.7.17  
756 8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard 18% Sch.III 1/17 28.6.17 1.7.17  
757 8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter 18% Sch.III 43/17 14.11.17 15.11.17  
758 8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
759 8453 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines 18% Sch.III 1/17 28.6.17 1.7.17  
760 8474 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand 18% Sch.III 1/17 28.6.17 1.7.17  
761 8449 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats 18% Sch.III 1/17 28.6.17 1.7.17  
762 8477 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter 18% Sch.III 1/17 28.6.17 1.7.17  
763 8487 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter 18% Sch.III 1/17 28.6.17 1.7.17  
764 8442 Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) 18% Sch.III 1/17 28.6.17 1.7.17  
765 8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils 18% Sch.III 1/17 28.6.17 1.7.17  
766 8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system] 18% Sch.III 43/17 14.11.17 15.11.17  
767 8486 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories 18% Sch.III 1/17 28.6.17 1.7.17  
768 9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) 18% Sch.III 1/17 28.6.17 1.7.17  
769 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines] 18% Sch.III 43/17 14.11.17 15.11.17  
770 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)] 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
771 8475 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware 18% Sch.III 1/17 28.6.17 1.7.17  
772 8437 Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof 5% Sch.I 1/17 28.6.17 1.7.17  
773 8444 Machines for extruding, drawing, texturing or cutting man-made textile materials 18% Sch.III 1/17 28.6.17 1.7.17  
774 8445 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447 18% Sch.III 1/17 28.6.17 1.7.17  
775 8457 Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal 18% Sch.III 1/17 28.6.17 1.7.17  
776 1005 Maize (corn) put up in unit container and bearing a registered brand name 5% Sch.I 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17

777

1005

Maize (corn) put up in unit container and,-

  (a) bearing a registered brand name; or

  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]

5%

Sch.I

27/17 22.9.17

22.9.17

  
778 1901 [other than 1901 20 00] Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers' wares of heading 1905] 18% Sch.III 43/17 14.11.17 15.11.17  
779 1901 90 [other than 1901 10, 1901 20 00] Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905] 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
780 1107 Malt, whether or not roasted 18% Sch.III 1/17 28.6.17 1.7.17  
781 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 5% Sch.I 1/17 28.6.17 1.7.17  
782 0804 Mangoes sliced, dried 5% Sch.I 35/17 13.10.17 13.10.17  
783 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets 5% Sch.I 1/17 28.6.17 1.7.17 14.11.17 43/17

784

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, put up in unit container and,-

  (a) bearing a registered brand name; or

  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE

5%

Sch.I

43/17 14.11.17

15.11.17

  
784A 4601, 4602 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork 5% Sch. I 07/18 25.1.18 25.1.18  
785 2515 12 10 Marble and travertine blocks 12% Sch.II 1/17 28.6.17 1.7.17  
785A 2515 11 00 Marble and travertine, crude or roughly trimmed; 5% Sch. I 25/18 31.12.18 01.01.19  
786 2515 12 20, 2515 12 90 Marble and travertine, other than blocks 18% Sch.III 43/17 14.11.17 15.11.17  
787 2515 12 20, 2515 12 90 Marble and travertine, other than blocks 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
788 7405 Master alloys of copper 18% Sch.III 1/17 28.6.17 1.7.17  
789 3605 Matches (other than handmade safety matches [3605 00 10]) 18% Sch.III 1/17 28.6.17 1.7.17  
790 0903 Maté 5% Sch.I 1/17 28.6.17 1.7.17  
791 7310 or 7326 Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners 12% Sch.II 1/17 28.6.17 1.7.17  
792 9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts] 18% Sch.III 43/17 14.11.17 15.11.17  
793 9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
794 2103 90 30 Mayonnaise and salad dressings 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17

795

1106

Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 0713], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]

5%

Sch.I

27/17 22.9.17

22.9.17

  
796 1106 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 0713], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name 5% Sch.I corrig. 27.7.17 27.7.17 21.9.17, 27/17 22.9.17
797 1106 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name 5% Sch.I 1/17 28.6.17 1.7.17 26.7.17 corrig. 27.7.17
798 1105 Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name 5% Sch.I 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17

799

1105

Meal, powder, flakes, granules and pellets of potatoes put up in unit container and,-

  (a) bearing a registered brand name; or

  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]

5%

Sch.I

27/17 22.9.17

22.9.17

14.11.17 43/17

800

1105

Meal, powder, flour, flakes, granules and pellets of potatoes put up in unit container and,-

  (a) bearing a registered brand name; or

  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]

5%

Sch.I

43/17 14.11.17

15.11.17

 

801 9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors 18% Sch.III 1/17 28.6.17 1.7.17  
802 0210 Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
803 0207 Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
804 0202 Meat of bovine animals, frozen and put up in unit containers 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
805 0205 Meat of horses, asses, mules or hinnies, frozen and put up in unit containers 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
806 0204 Meat of sheep or goats, frozen and put up in unit containers 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
807 0203 Meat of swine, frozen and put up in unit containers 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
808 8424 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers] 18% Sch.III 43/17 14.11.17 15.11.17 24.1.18
808A 8424 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers] 18% Sch. III 07/18 25.1.18 25.1.18  
809 8424 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than fire extinguishers, whether or not charged] 18% Sch.III 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
810 8424 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers] 18% Sch.III 27/17 22.9.17 22.9.17 14.11.17 43/17
811 4701 Mechanical wood pulp 12% Sch.II 1/17 28.6.17 1.7.17  
812 9019 Mechano-therapy appliances; massage apparatus; psychological aptitude- testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 12% Sch.II 1/17 28.6.17 1.7.17  
813 2804 40 10 Medical grade oxygen 12% Sch.II 43/17 14.11.17 15.11.17  
814 8419 20 Medical, surgical or laboratory sterilisers 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
815 9402 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles 18% Sch.III 1/17 28.6.17 1.7.17  
816 3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale 12% Sch.II 1/17 28.6.17 1.7.17  
817 3003 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments 12% Sch.II 1/17 28.6.17 1.7.17  
818 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia 5% Sch.I 35/17 13.10.17 13.10.17  
819 30 Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name 5% Sch.I 1/17 28.6.17 1.7.17  
820 2847 Medicinal grade hydrogen peroxide 12% Sch.II 1/17 28.6.17 1.7.17  
820A 1404 or 3305 Mehendi paste in cones 5% Sch. I 07/18 25.1.18  
821 7419 91 00 Metal castings 18% Sch.III 1/17 28.6.17 1.7.17 26.7.18
822 8455 Metal-rolling mills and rolls therefor 18% Sch.III 1/17 28.6.17 1.7.17  
823 5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; Imitation zari thread 12% Sch.II 35/17 13.10.17 13.10.17  
824 5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread 12% Sch.II 1/17 28.6.17 1.7.17 12.10.17, 35/17 13.10.17
825 2525 Mica, including splitting; mica waste 5% Sch.I 1/17 28.6.17 1.7.17  
826 28 Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 12% Sch.II 1/17 28.6.17 1.7.17 26.7.17 corrig, 27.7.17
827 28 Micronutrients, which are covered under serial number 1 (g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 12% Sch.II corrig. 27.7.17 27.7.17 24.1.18
827A 28 or 38 Micronutrients,which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order,1985 12% Sch. II 07/18 25.1.18 25.1.18  
828 8518 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set 18% Sch.III 43/17 14.11.17 15.11.17  
829 8518 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
830 9012 Microscopes other than optical microscopes; diffraction apparatus 18% Sch.III 43/17 14.11.17 15.11.17  
831 9012 Microscopes other than optical microscopes; diffraction apparatus 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
832 9301 Military weapons other than revolvers, pistols 18% Sch.III 1/17 28.6.17 1.7.17  
833 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] 5% Sch.I 1/17 28.6.17 1.7.17  
834 8434 Milking machines and dairy machinery 12% Sch.II 1/17 28.6.17 1.7.17  
835 6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials 18% Sch.III 1/17 28.6.17 1.7.17  
836 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, other than those which are clearly not to be used as fertilizers 12% Sch.II 1/17 28.6.17 & 16/17 30.6.17 Omitted 1.7.17 NA
837 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers 18% Sch.III 1/17 28.6.17 1.7.17  
838 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers; 5% Sch.I 16/17 30.6.17 1.7.17  
839 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 5% Sch.I 16/17 30.6.17 1.7.17  
840 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 12% Sch.II 1/17 28.6.17 & 16/17 30.6.17 Omitted 1.7.17 NA
841 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 18% Sch.III 1/17 28.6.17 NA NA
842 3102 Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers 18% Sch.III corrig. 30.6.17 1.7.17  
843 3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 12% Sch.II 1/17 28.6.17 & 16/17 30.6.17 Omitted 1.7.17 NA
844 3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 5% Sch.I 16/17 30.6.17 1.7.17  
845 3103 Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers 18% Sch.III 1/17 28.6.17 1.7.17  
846 3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 5% Sch.I 16/17 30.6.17 1.7.17  
847 3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 12% Sch.II 1/17 28.6.17 & 16/17 30.6.17 Omitted 1.7.17 NA
848 3104 Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers 18% Sch.III 1/17 28.6.17 1.7.17  
849 2530 Mineral substances not elsewhere specified or included. 5% Sch.I 1/17 28.6.17 1.7.17  
850 3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 18% Sch.III 1/17 28.6.17 1.7.17  
851 2103 90 40 Mixed condiments and mixed seasoning 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
852 1901 20 00 Mixes and doughs for the preparation of bread, pastry and other baker's wares 5% Sch.I 1/17 28.6.17 1.7.17  
853 3302 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated/deterpenated mentha oil (DTMO), De- mentholised oil (DMO), Spearmint oil, Mentha piperita oil] 18% Sch.III 1/17 28.6.17 1.7.17  
854 3407 Modelling pastes, including those put up for children's amusement 28% Sch.IV 1/17 28.6.16 1.7.17 12.10.17, 35/17 13.10.17
855 3407 Modelling pastes, including those put up for children's amusement; Preparations known as dental wax or as dental impression compounds, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) 18% Sch.III 35/17 13.10.17 13.10.17  
856 1703 Molasses 28% Sch.IV 1/17 28.6.16 1.7.17  
857 0307 Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption 5% Sch.I 1/17 28.6.17 1.7.17 14.11.17 43/17
858 2613 Molybdenum ores and concentrates. 5% Sch.I 1/17 28.6.17 1.7.17  
859 8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio- broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 17 inches] 28% Sch.IV 1/17 28.6.16 1.7.17 21.9.17, 27/17 22.9.17
860 8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio- broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 20 inches] 28% Sch.IV 27/17 22.9.17 22.9.17 14.11.17 43/17
861 8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 20 inches and set top box for television] 28% Sch.IV 43/17 14.11.17 15.11.17 26.7.18
861A 8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 20 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 68 cm] 28% Sch. IV 19/18 26.7.18 27.7.18 31.12.18
861B 8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio- broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 32 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 32 inches] 28% Sch. IV 25/18 31.12.18 01.01.19  
862 3916 Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics 18% Sch.III 1/17 28.6.17 1.7.17  
863 9620 00 00 Monopods, bipods, tripods and similar articles 18% Sch.III 1/17 28.6.17 1.7.17  
864 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons] 28% Sch.IV 1/17 28.6.16 1.7.17  
865 8704 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] 28% Sch.IV 1/17 28.6.16 1.7.17  
866 8702 Motor vehicles for the transport of ten or more persons, including the driver 28% Sch.IV 1/17 28.6.16 1.7.17 24.1.18
866A 8702 Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels] 28% Sch. IV 07/18 25.1.18 25.1.18  
867 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars 28% Sch.IV 1/17 28.6.16 1.7.17  
868 8480 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics 18% Sch.III 1/17 28.6.17 1.7.17  
869 7008 Multiple-walled insulating units of glass 18% Sch.III 43/17 14.11.17 15.11.17  
870 7008 Multiple-walled insulating units of glass 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
871 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 12% Sch.II 1/17 28.6.17 1.7.17  
872 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated 12% Sch.II 1/17 28.6.17 1.7.17 31.12.18
873 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
874 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 18% Sch.III 43/17 14.11.17 15.11.17  
875 9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 18% Sch.III 43/17 14.11.17 15.11.17  
876 9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
877 7317 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper 18% Sch.III 1/17 28.6.17 1.7.17  
878 7415 Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw 18% Sch.III 1/17 28.6.17 1.7.17  
    hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper          
879 2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form 12% Sch.II 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
880 2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form (other than roasted gram) 12% Sch.II 27/17 22.9.17 22.9.17 12.10.17, 35/17 13.10.17

881

2106 90

Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], put up in unit container and,-

  (a) bearing a registered brand name; or

  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]

12%

Sch.II

35/17 13.10.17

13.10.17

  

882

2106 90

Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,-

  (a) bearing a registered brand name; or

  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]

5%

Sch.I

35/17 13.10.17

13.10.17

  
883 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 5% Sch.I 43/17 14.11.17 15.11.17  
884 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
885 2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816. 5% Sch.I 1/17 28.6.17 1.7.17  
886 2528 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 5% Sch.I 1/17 28.6.17 1.7.17 14.11.17 43/17
887 2528 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 (calculated on dry weight) 5% Sch.I 43/17 14.11.17 15.11.17  
888 2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. 5% Sch.I 1/17 28.6.17 1.7.17  
889 4502 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) 18% Sch.III 1/17 28.6.17 1.7.17 31.12.18
889A 4502 00 00 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) 12% Sch. II 25/18 31.12.18 01.01.19  
890 4501 Natural cork, raw or simply prepared 12% Sch.II 1/17 28.6.17 1.7.17 31.12.18
890A 4501 Natural cork, raw or simply prepared 5% Sch I 25/18 31.12.18 01.01.19  
891 2504 Natural graphite. 5% Sch.I 1/17 28.6.17 1.7.17  
892 1301 Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac] 5% Sch.I 1/17 28.6.17 1.7.17  
893 0409 Natural honey, put up in unit container and bearing a registered brand name 5% Sch.I 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17

894

0409

Natural honey, put up in unit container and,-

  (a) bearing a registered brand name; or

  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]

5%

Sch.I

27/17 22.9.17

22.9.17

  
895 2519 Natural magnesium carbonate (mag-nesite); fused magnesia; dead- burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure. 5% Sch.I 1/17 28.6.17 1.7.17  
896 6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up 18% Sch.III 1/17 28.6.17 1.7.17  
897 4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip 5% Sch.I 1/17 28.6.17 1.7.17  
898 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. 5% Sch.I 1/17 28.6.17 1.7.17  
899 2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc 5% Sch.I 1/17 28.6.17 1.7.17  
900 4011 New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle- rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres] 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
901 4011 New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle- rickshaws and three wheeled powered cycle rickshaws; rear tractor tyres; and of a kind used on aircraft] 28% Sch.IV 43/17 14.11.17 15.11.17  
902 4011 30 00 New pneumatic tyres, of rubber of a kind used on aircraft 5% Sch.I 43/17 14.11.17 15.11.17  
903 4801 Newsprint, in rolls or sheets 5% Sch.I 1/17 28.6.17 1.7.17  
904 7505 Nickel bars, rods, profiles and wire 18% Sch.III 1/17 28.6.17 1.7.17  
905 7501 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy 18% Sch.III 1/17 28.6.17 1.7.17  
906 2604 Nickel ores and concentrates. 5% Sch.I 1/17 28.6.17 1.7.17  
907 7506 Nickel plates, sheets, strip and foil 18% Sch.III 1/17 28.6.17 1.7.17  
908 7504 Nickel powders and flakes 18% Sch.III 1/17 28.6.17 1.7.17  
909 7507 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) 18% Sch.III 1/17 28.6.17 1.7.17  
910 7503 Nickel waste and scrap 18% Sch.III 1/17 28.6.17 1.7.17  
911 30 Nicotine polacrilex gum 18% Sch.III 1/17 28.6.17 1.7.17  
912 2615 Niobium, tantalum, vanadium or zirconium ores and concentrates. 5% Sch.I 1/17 28.6.17 1.7.17  
913 4014 Nipples of feeding bottles 12% Sch.II 1/17 28.6.17 1.7.17  
914 5603 Nonwovens, whether or not impregnated, coated, covered or laminated 12% Sch.II 1/17 28.6.17 1.7.17  
915 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers 12% Sch.II 27/17 22.9.17 22.9.17 26.7.18
915A 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers 12% Sch. II 19/18 26.7.18 27.7.18  
916 28 Nuclear fuel 5% Sch.I 1/17 28.6.17 1.7.17  
917 2805 11 Nuclear grade sodium 5% Sch.I 1/17 28.6.17 1.7.17  
918 8401 Nuclear reactors; machinery and apparatus for isotopes separation 18% Sch.III 1/17 28.6.17 1.7.17  
919 9705 Numismatic coins 5% Sch.I 1/17 28.6.17 1.7.17  
920 0908 Nutmeg, mace and cardamoms 5% Sch.I 1/17 28.6.17 1.7.17  
921 1004 Oats put up in unit container and bearing a registered brand name 5% Sch.I 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17

922

1004

Oats put up in unit container and,-

  (a) bearing a registered brand name; or

  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]

5%

Sch.I

27/17 22.9.17

22.9.17

  
923 3307 41 00 Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani] 12% Sch.II 27/17 22.9.17 22.9.17  
924 3307 41 00 Odoriferous preparations which operate by burning [other than agarbattis] 12% Sch.II 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
925 2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 5% Sch.I 27/17 22.9.17 22.9.17  
926 2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground- nut oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] 5% Sch.I 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
927 2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil 5% Sch.I 27/17 22.9.17 22.9.17  
928 2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] 5% Sch.I 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
929 2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] 5% Sch.I 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
930 2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 [other than cotton seed oil cake] 5% Sch.I 27/17 22.9.17 22.9.17  
931 2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthalene 18% Sch.III 1/17 28.6.17 1.7.17  
932 1509 Olive oil and its fractions, whether or not refined, but not chemically modified. 5% Sch.I 1/17 28.6.17 1.7.17  
933 9001 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked 18% Sch.III 1/17 28.6.17 1.7.17  
934 30 Oral re-hydration salts 5% Sch.I 1/17 28.6.17 1.7.17  
935 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers 18% Sch.III 43/17 14.11.17 15.11.17  
936 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
937 3402 Organic surface-active agents (other than soap); surface- active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil] 18% Sch.III 43/17 14.11.17 15.11.17  
938 3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
939 3401 30 Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
940 9702 Original engravings, prints and lithographs 12% Sch.II 1/17 28.6.17 1.7.17  
941 9703 Original sculptures and statuary, in any material 12% Sch.II 1/17 28.6.17 1.7.17  
942 9021 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
943 9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations 18% Sch.III 1/17 28.6.17 1.7.17  
944 2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water] 18% Sch.III 43/17 14.11.17 15.11.17 30.9.19
944A 2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water and caffeinated beverages] 18% Sch.III 14/19 30.9.19 1.10.19  
945 9202 Other string musical instruments (for example, guitars, violins, harps) 18% Sch.III 43/17 14.11.17 15.11.17  
946 8436 Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders 12% Sch.II 1/17 28.6.17 1.7.17  
947 8802 Other aircraft (for example, helicopters, aeroplanes), other than those for personal use. 5% Sch.I 1/17 28.6.17 1.7.17  
948 7224 Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel 18% Sch.III 1/17 28.6.17 1.7.17  
949 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified 12% Sch.II 1/17 28.6.17 1.7.17  
950 9304 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 18% Sch.III 1/17 28.6.17 1.7.17  
951 7616 Other articles of aluminium 18% Sch.III 1/17 28.6.17 1.7.17  
952 7419 Other articles of copper 18% Sch.III 43/17 14.11.17 15.11.17  
953 7419 Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
954 8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof] 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
955 8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor] 18% Sch.III 43/17 14.11.17 15.11.17  
956 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns] 18% Sch.III 43/17 14.11.17 15.11.17  
957 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns] 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
958 7326 Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
959 7326 Other articles of iron or steel 18% Sch.III 43/17 14.11.17 15.11.17  
960 7806 Other articles of lead (including sanitary fixtures and Indian lead seals) 18% Sch.III 1/17 28.6.17 1.7.17  
961 4205 Other articles of leather or of composition leather 18% Sch.III 43/17 14.11.17 15.11.17  
962 4205 Other articles of leather or of composition leather 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
963 7508 Other articles of nickel 18% Sch.III 1/17 28.6.17 1.7.17  
964 3926 Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles] 18% Sch.III 43/17 14.11.17 15.11.17  
965 3926 [other than 3926 40 11, 3926 90 10] Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins, medical grade sterile disposable gloves, plastic raincoats] 28% Sch.IV 27/17 22.9.17 22.9.17 14.11.17 43/17
966 3926 [other than 3926 40 11, 3926 90 10] Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins] 28% Sch.IV 1/17 28.6.16 1.7.17 21.9.17, 27/17 22.9.17
967 7115 Other articles of precious metal or of metal clad with precious metal 3% Sch.V 1/17 28.6.17 1.7.17  
968 8007 Other articles of tin 18% Sch.III 1/17 28.6.17 1.7.17  
968A 7419 91 00 Other articles of copper [other than Brass Kerosene Pressure Stove] 18% Sch. III 19/18 26.7.18 27.7.18  
969 4016 [other than 4016 92 00] Other articles of vulcanised rubber other than hard rubber (other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine) 28% Sch.IV 27/17 22.9.17 22.9.17 14.11.17 43/17
970 4016 [other than 4016 92 00] Other articles of vulcanised rubber other than hard rubber (other than erasers) 28% Sch.IV 1/17 28.6.16 1.7.17 21.9.17, 27/17 22.9.17
971 4016 Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands] 18% Sch.III 43/17 14.11.17 15.11.17  
972 4421 Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware] 12% Sch.II 1/17 28.6.17 1.7.17  
973 7907 Other articles of zinc including sanitary fixtures 18% Sch.III 1/17 28.6.17 1.7.17  
974 8101 to 8112 Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap 18% Sch.III 1/17 28.6.17 1.7.17  
975 9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 12% Sch.II 1/17 28.6.17 1.7.17  
976 5705 Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom 12% Sch.II 1/17 28.6.17 1.7.17 26.7.18
976A 5705 Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom except the items covered in 219 in Schedule I 12% Sch. II 19/18 26.7.18 27.7.18  
977 7325 Other cast articles of iron or steel 18% Sch.III 43/17 14.11.17 15.11.17  
978 7325 Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
979 6914 Other ceramic articles 18% Sch.III 43/17 14.11.17 15.11.17  
980 6914 Other ceramic articles 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
981 2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. 5% Sch.I 1/17 28.6.17 1.7.17  
982 9114 Other clock or watch parts 18% Sch.III 43/17 14.11.17 15.11.17  
983 9114 Other clock parts 18% Sch.III 1/17 28.6.17 1.7.17  
984 9105 Other clocks 18% Sch.III 1/17 28.6.17 1.7.17  
985 3206 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined 18% Sch.III 1/17 28.6.17 1.7.17  
986 9804 Other Drugs and medicines intended for personal use 12% Sch.II 1/17 28.6.17 1.7.17  
987 8412 Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine] 18% Sch.III 1/17 28.6.17 1.7.17  
988 9303 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line- throwing guns) 18% Sch.III 1/17 28.6.17 1.7.17  
989 1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. 5% Sch.I 1/17 28.6.17 1.7.17  
990 8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing- stages, buoys and beacons) 5% Sch.I 1/17 28.6.17 1.7.17  
991 6405 Other footwear 18% Sch.III 1/17 28.6.17 1.7.17  
992 6402 Other footwear with outer soles and uppers of rubber or plastics 18% Sch.III 1/17 28.6.17 1.7.17  
993 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber 18% Sch.III 1/17 28.6.17 1.7.17  
994 9403 Other furniture [other than bamboo furniture] and parts thereof 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
995 9403 Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof 18% Sch.III 43/17 14.11.17 15.11.17  
996 8414 20 20 Other hand pumps 12% Sch.II 1/17 28.6.17 1.7.17  
997 6505 Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed 18% Sch.III 43/17 14.11.17 15.11.17  
998 6506 Other headgear, whether or not lined or trimmed 18% Sch.III 1/17 28.6.17 1.7.17  
999 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 18% Sch.III 43/17 14.11.17 15.11.17  
1000 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1001 8463 Other machine-tools for working metal, or cermets, without removing material 18% Sch.III 1/17 28.6.17 1.7.17  
1002 8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds 18% Sch.III 1/17 28.6.17 1.7.17  
1003 63 [other than 6309 ] Other made up textile articles, sets of sale value exceeding ₹ 1,000 per piece [other than Worn clothing and other worn articles; rags] 12% Sch.II 43/17 14.11.17 15.11.17  
1004 63 [other than 6309] Other made up textile articles, sets, of sale value not exceeding ₹ 1,000 per piece 5% Sch.I 43/17 14.11.17 15.11.17 31.12.19
1004A 63 [other than 6305 32 00, 6309] Other made up textile articles, sets, of sale value not exceeding ₹ 1,000 per piece 5% Sch.I 25/18 31.12.18 01.01.19 14/2019 30.9.19
1004B 63 [other than 6305 32 00, 6305 33 00, 6309] Other made up textile articles, sets, of sale value not exceeding ₹ 1,000 per piece 5% Sch.I 14/19 30.9.19 1.10.19  
1005 63 Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding ₹ 1,000 per piece 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
1006 63 Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding ₹ 1,000 per piece 5% Sch.I 1/17 28.6.17 1.7.17 14.11.17 43/17
1007 2403 Other manufactured tobacco and manu- factured tobacco substitutes; homog- enised or reconstituted tobacco; tobacco extracts and essences [including biris] 28% Sch.IV 1/17 28.6.16 1.7.17  
1008 0208 Other meat containers and edible meat offal, frozen and put up in unit containers 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
1009 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers 18% Sch.III 43/17 14.11.17 15.11.17  
1010 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow- blowers 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1011 2202 90 90 Other non-alcoholic beverages 28% Sch.IV 1/17 28.6.16 1.7.17 11.7.17, corrig. 12.7.17
1012 2202 99 90 Other non-alcoholic beverages 28% Sch.IV Corrig. 12.7.2017 12.7.17 14.11.17 43/17
1013 0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts] 12% Sch.II 27/17 22.9.17 22.9.17  
1014 0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts] 12% Sch.II 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
1015 8472 Other office machines (for example, hectograph or stencil duplicating machi- nes, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewriters, electric or non-electric, Perforating or stapling machines (staplers), pencil sharpening machines] 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1016 8472 Other office machines (for example, hectograph or stencil duplicating machi-nes, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric] 18% Sch.III 43/17 14.11.17 15.11.17  
1017 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality 5% Sch.I 1/17 28.6.17 1.7.17  
1018 1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 5% Sch.I 1/17 28.6.17 1.7.17  
1019 2617 Other ores and concentrates 5% Sch.I 1/17 28.6.17 1.7.17  
1020 3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather 28% Sch.IV 1/17 28.6.16 1.7.17 26.7.18
1020A 3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather 18% Sch. III 19/18 26.7.18 27.7.18  
1021 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper, kites, Paper mache articles] 18% Sch.III 27/17 22.9.17 22.9.17  
1022 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper] 18% Sch.III 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
1023 3921 Other plates, sheets, film, foil and strip, of plastics 18% Sch.III 1/17 28.6.17 1.7.17  
1024 3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 18% Sch.III 1/17 28.6.17 1.7.17  
1025 1602 Other prepared or preserved meat, meat offal or blood 12% Sch.II 1/17 28.6.17 1.7.17  
1026 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices 12% Sch.II 1/17 28.6.17 1.7.17  
1027 8602 Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof 5% Sch.I 1/17 28.6.17 1.7.17 14/2019 30.9.19
1027A 8602 Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof 12% Sch.II 14/19 30.9.19 1.10.19  
1028 4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not dehaired or split 5% Sch.I 1/17 28.6.17 1.7.17  
1029 6903 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths 18% Sch.III 1/17 28.6.17 1.7.17  
1030 2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
1031 2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash] 18% Sch.III 43/17 14.11.17 15.11.17  
1032 9202 Other string musical instruments (for example, guitars, violins, harps) 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1033 1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery] 18% Sch.III 1/17 28.6.17 1.7.17  
1034 7305 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross sections, the external diameter of which exceeds 406.4 mm, of iron or steel 18% Sch.III 1/17 28.6.17 1.7.17  
1035 7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel 18% Sch.III 1/17 28.6.17 1.7.17  
1036 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter 12% Sch.II 1/17 28.6.17 1.7.17  
1037 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 12% Sch.II 1/17 28.6.17 1.7.17  
1038 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 12% Sch.II 1/17 28.6.17 1.7.17  
1039 8906 Other vessels, including warships and lifeboats other than rowing boats 5% Sch.I 1/17 28.6.17 1.7.17  
1040 9114 Other watch parts 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1041 4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood 12% Sch.II 1/17 28.6.17 1.7.17  
1042 8301 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal 18% Sch.III 1/17 28.6.17 1.7.17  
1043 9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand- painted or hand-decorated manufactured articles; collages and similar decorative plaques 12% Sch.II 1/17 28.6.17 1.7.17  
1044 3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter 28% Sch.IV 1/17 28.6.16 1.7.17 26.7.18
1044A 3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter 18% Sch. III 19/18 26.7.18 27.7.18  
1045 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 28% Sch.IV 1/17 28.6.16 1.7.17 26.7.18
1045A 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 18% Sch. III 19/18 26.7.18 27.7.18  
1046 1511 Palm oil and its fractions, whether or not refined, but not chemically modified. 5% Sch.I 1/17 28.6.17 1.7.17  
1047 1702 Palmyra sugar 5% Sch.I 1/17 28.6.17 1.7.17 26.7.17 corrig. 27.7.17
1048 1702 or 1704 Palmyra sugar, mishri, batasha, bura 5% Sch.I corrig. 27.7.17 27.7.17 14.11.17 43/17
1049 1702 or 1704 Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa 5% Sch.I 43/17 14.11.17 15.11.17  
1050 2106 90 20 Pan masala 28% Sch.IV 1/17 28.6.16 1.7.17  
1051 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1052 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 18% Sch.III 43/17 14.11.17 15.11.17  
1053 4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface- decorated or printed, in rolls or rectangular (including square) sheets of any size 12% Sch.II 1/17 28.6.17 1.7.17  
1054 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 12% Sch.II 1/17 28.6.17 1.7.17  
1055 8214 Paper knives, Pencil sharpeners and blades therefor 12% Sch.II 1/17 28.6.17 1.7.17  
1056 4821 Paper or paperboard labels of all kinds, whether or not printed 18% Sch.III 1/17 28.6.17 1.7.17  
1057 4823 Paper pulp moulded trays 12% Sch.II 1/17 28.6.17 1.7.17  
1058 48 Paper splints for matches, whether or not waxed, Asphaltic roofing sheets 12% Sch.II 1/17 28.6.17 1.7.17  
1059 4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper] 18% Sch.III 1/17 28.6.17 1.7.17  
1060 8804 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof 18% Sch.III 1/17 28.6.17 1.7.17  
1061 4410 Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1062 4410 Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards 18% Sch.III 43/17 14.11.17 15.11.17  
1063 8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 18% Sch.III 43/17 14.11.17 15.11.17  
1064 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1065 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds 18% Sch.III 43/17 14.11.17 15.11.17  
1066 9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 18% Sch.III 1/17 28.6.17 1.7.17  
1067 8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472 18% Sch.III 1/17 28.6.17 1.7.17  
1068 9305 Parts and accessories of articles of headings 9301 to 9304 18% Sch.III 1/17 28.6.17 1.7.17  
1069 8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 12% Sch.II 1/17 28.6.17 1.7.17  
1069A 8714 20 Parts and accessories of carriage for disabled persons 5% Sch. I 25/18 31.12.18 01.01.19  
1070 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] 28% Sch.IV 1/17 28.6.16 1.7.17  
1071 8714 Parts and accessories of vehicles of headings 8711 and 8713 28% Sch.IV 1/17 28.6.16 1.7.17 31.12.18
1071A 8714 Parts and accessories of vehicles of heading 8711 28% Sch. IV 25/18 31.12.18 01.01.19  
1072 8522 Parts and accessories suitable for use solely or principally with the apparatus of heading 8519 or 8521 18% Sch.III 43/17 14.11.17 15.11.17  
1073 8522 Parts and accessories suitable for use solely or principally with the apparatus of heading 8519 or 8521 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1074 8466 Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand 18% Sch.III 1/17 28.6.17 1.7.17  
1075 85 Parts for manufacture of Telephones for cellular networks or for other wireless networks 12% Sch.II 1/17 28.6.17 1.7.17  
1076 8414 90 12 Parts of air or vacuum pumps and compressors of bicycle pumps 12% Sch.II 1/17 28.6.17 1.7.17  
1077 6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof 18% Sch.III 1/17 28.6.17 1.7.17  
1078 8803 Parts of goods of heading 8802 5% Sch.I 1/17 28.6.17 1.7.17  
1079 Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 5% Sch.I 1/17 28.6.17 1.7.17  
1080 9405 91 00, 9405 92 00 or 9405 99 00 Parts of kerosene pressure lanterns including gas mantles 5% Sch.I 1/17 28.6.17 1.7.17  
1081 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel- bogies, axles and wheels, and parts thereof 5% Sch.I 1/17 28.6.17 1.7.17 14/2019 30.9.19
1081A 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel- bogies, axles and wheels, and parts thereof 12% Sch.II 14/19 30.9.19 1.10.19  
1082 90 or any other Chapter Parts of the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs 5% Sch.I 1/17 28.6.17 1.7.17  
1082A 9607 20 00 Parts of slide fasteners 18% Sch. III 19/18 26.7.18 27.7.18  
1083 84 Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP 18% Sch.III 35/17 13.10.17 13.10.17  
1084 84 or 85 Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps ( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps 18% Sch.III 35/17 13.10.17 13.10.17  
1085 8538 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 18% Sch.III 1/17 28.6.17 1.7.17  
1086 8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1087 8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 28% Sch.IV 1/17 28.6.16 1.7.17  
1088 8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 18% Sch.III 1/17 28.6.17 1.7.17  
1089 8503 Parts suitable for use solely or principally with the machines of heading 8501 or 8502 18% Sch.III 1/17 28.6.17 1.7.17  
1090 6603 Parts, trimmings and accessories of articles of heading 6601 or 6602 12% Sch.II 1/17 28.6.17 1.7.17  
1091 8479 Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00] 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1092 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared 12% Sch.II 43/17 14.11.17 15.11.17  
1093 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared 18% Sch.III 1/17 28.6.17 1.7.17 43/17 14.11.17
1094 1905 Pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products 18% Sch.III 43/17 14.11.17 15.11.17  
1095 90 or any other Chapter Patent Ductus Arteriousus/Atrial Septal Defect occlusion device 12% Sch.II 1/17 28.6.17 1.7.17  
1096 7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms 18% Sch.III 43/17 14.11.17 15.11.17  
1097 7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17 1100
1098 84 Pawan Chakki that is Air Based Atta Chakki 5% Sch.I 1/17 28.6.17 1.7.17  
1099 7101 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport 3% Sch.V 1/17 28.6.17 1.7.17  
1100 2703 Peat (including peat litter), whether or not agglomerated 5% Sch.I 1/17 28.6.17 1.7.17  
1101 2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder of stones heading 2515 or 2516 whether or not heat treated. 5% Sch.I 1/17 28.6.17 1.7.17  
1102 0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions 5% Sch.I 1/17 28.6.17 1.7.17  
1103 9608, 9609 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor's chalk 12% Sch.II 1/17 28.6.17 1.7.17  
1104 9608 Pens [other than Fountain pens, stylograph pens] 12% Sch.II 1/17 28.6.17 1.7.17  
1105 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta 5% Sch.I 1/17 28.6.17 1.7.17  
1106 3504 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein 18% Sch.III 1/17 28.6.17 1.7.17  
1107 9206 00 00 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) 18% Sch.III 43/17 14.11.17 15.11.17  
1108 9206 00 00 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1109 8472 Perforating or stapling machines (staplers), pencil sharpening machines 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
1110 3303 Perfumes and toilet waters 18% Sch.III 43/17 14.11.17 15.11.17  
1111 3303 Perfumes and toilet waters 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1112 Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software 18% Sch.III 43/17 14.11.17 15.11.17  
1113 Any chapter Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software 12% Sch.II 43/17 14.11.17 15.11.17  
1114 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals 18% Sch.III 1/17 28.6.17 1.7.17  
1115 2711 Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited] 18% Sch.III 1/17 28.6.17 1.7.17  
1116 2712 Petroleum jelly; paraffin wax, micro- crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured 18% Sch.III 1/17 28.6.17 1.7.17  
1117 2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST] 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
1118 2710 Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST] 18% Sch.III 43/17 14.11.17 15.11.17  
1119 3006 Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives] 12% Sch.II 1/17 28.6.17 1.7.17  
1120 9006 Photographic (other than cinematogra-phic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 18% Sch.III 43/17 14.11.17 15.11.17  
1121 9006 Photographic (other than cinematogra-phic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1122 3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed 18% Sch.III 1/17 28.6.17 1.7.17  
1123 3703 Photographic paper, paperboard and textiles, sensitised, unexposed 18% Sch.III 1/17 28.6.17 1.7.17  
1124 3701 Photographic plates and film for x-ray for medical use 12% Sch.II 1/17 28.6.17 1.7.17  
1125 3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use) 18% Sch.III 1/17 28.6.17 1.7.17  
1126 3705 Photographic plates and films, exposed and developed, other than cinematographic film 12% Sch.II 1/17 28.6.17 1.7.17  
1127 3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films 18% Sch.III 1/17 28.6.17 1.7.17  
1128 3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films. 12% Sch.II 1/17 28.6.17 1.7.17  
1129 3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed 18% Sch.III 1/17 28.6.17 1.7.17  
1130 9201 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments 18% Sch.III 43/17 14.11.17 15.11.17  
1131 9201 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1132 3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods 18% Sch.III 1/17 28.6.17 1.7.17  
1133 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
1134 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
1135 1501 Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 12% Sch.II 1/17 28.6.17 1.7.17  
1136 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms 18% Sch.III 1/17 28.6.17 1.7.17  
1137 3212 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 or packings for retail sale 18% Sch.III 1/17 28.6.17 1.7.17  
1138 0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. 5% Sch.I 1/17 28.6.17 1.7.17  
1139 2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars 18% Sch.III 1/17 28.6.17 1.7.17  
1140 1905 Pizza bread 5% Sch.I 1/17 28.6.17 1.7.17  
1141 8483 Plain shaft bearings 18% Sch.III 35/17 13.10.17 13.10.17 14.11.17 43/17
1142 4601 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of bamboo, of rattan, of other vegetable materials 12% Sch.II 1/17 28.6.17 1.7.17 24.1.18
1143 4906 00 00 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing 12% Sch.II 1/17 28.6.17 1.7.17  
1144 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered 5% Sch.I 1/17 28.6.17 1.7.17  
1145 3926 Plastic beads 12% Sch.II 1/17 28.6.17 1.7.17  
1146 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber 18% Sch.III 1/17 28.6.17 1.7.17  
1147 8209 Plates, sticks, tips and the like for tools, unmounted, of cermets 18% Sch.III 1/17 28.6.17 1.7.17  
1148 7110 Platinum, unwrought or in semi-manufactured forms, or in powder form 3% Sch.V 1/17 28.6.17 1.7.17  
1149 9504 Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] 12% Sch.II 1/17 28.6.17 1.7.17  
1150 4412 Plywood, veneered panels and similar laminated wood 18% Sch.III 43/17 14.11.17 15.11.17  
1151 4412 Plywood, veneered panels and similar laminated wood 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1152 4011, 4013 Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle - rickshaws and three wheeled powered cycle rickshaws 5% Sch.I 1/17 28.6.17 1.7.17  
1153 3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1154 3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 18% Sch.III 43/17 14.11.17 15.11.17  
1155 2516 [Except 2516 11 00, 2516 12 00] Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 5% Sch.I 1/17 28.6.17 1.7.17  
1156 8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 18% Sch.III 43/17 14.11.17 15.11.17  
1157 8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1158 2523 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers 28% Sch.IV 1/17 28.6.16 1.7.17  
1159 9704 Postage or revenue stamps, stamp- postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 5% Sch.I 1/17 28.6.17 1.7.17  
1160 3213 Poster colour 18% Sch.III 35/17 13.10.17 13.10.17 14.11.17 43/17
1161 28 Potassium Iodate 12% Sch.II 1/17 28.6.17 1.7.17  
1162 6909 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic 12% Sch.II 27/17 22.9.17 22.9.17  
1163 4004 Powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber) 18% Sch.III 35/17 13.10.17 13.10.17  
1164 8413 Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps 12% Sch.II 1/17 28.6.17 1.7.17  
1164A 7103 Precious stones (other than diamonds), ungraded precious stones (other than diamonds) 0.25% Sch. VI 07/18 25.1.18 25.1.18 14/2019 30.9.19
1164B 7103 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport 0.25% Sch.VI 14/19 30.9.19 1.10.19  
1165 6810 Pre-cast Concrete Pipes 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
1166 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani] 18% Sch.III 43/17 14.11.17 15.11.17  
1167 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and anti-perspirants 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1168 2616 Precious metal ores and concentrates. 5% Sch.I 1/17 28.6.17 1.7.17  
1169 7103 Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped 0.25% Sch.VI 1/17 28.6.17 1.7.17 24.1.18
1170 7103 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped] 3% Sch.V 1/17 28.6.17 1.7.17 24.1.18
1171 9406 Prefabricated buildings 18% Sch.III 1/17 28.6.17 1.7.17  
1172 3813 Preparations and charges for fire- extinguishers; charged fire- extinguishing grenades 18% Sch.III 43/17 14.11.17 15.11.17  
1173 3813 Preparations and charges for fire- extinguishers; charged fire- extinguishing grenades 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1174 3306 [other than 3306 10 10, 3306 10 20] Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)] 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1175 3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder] 18% Sch.III 43/17 14.11.17 15.11.17  
1176 3305 Preparations for use on the hair 18% Sch.III 43/17 14.11.17 15.11.17 24.1.18
1176A 3305 Preparations for use on the hair [except Mehendi pate in Cones] 18% Sch. III 07/18 25.1.18 25.1.18  
1177 3407 Preparations known as dental wax or as dental impression compounds, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) 18% Sch.III 1/17 28.6.17 1.7.17 12.10.17, 35/17 13.10.17
1178 1901 Preparations suitable for infants or young children, put up for retail sale 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
1179 3602 Prepared explosives, other than propellant powders; such as Industrial explosives 18% Sch.III 43/17 14.11.17 15.11.17  
1180 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included 18% Sch.III 1/17 28.6.17 1.7.17  
1181 3821 Prepared culture media for the deve-lopment or maintenance of micro- organisms (including viruses and the like) or of plant, human or animal cells 18% Sch.III 1/17 28.6.17 1.7.17  
1182 3211 00 00 Prepared driers 18% Sch.III 1/17 28.6.17 1.7.17  
1183 3602 Prepared explosives, other than propellant powders; such as Industrial explosives 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1184 3506 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg 18% Sch.III 1/17 28.6.17 1.7.17  
1185 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 12% Sch.II 1/17 28.6.17 1.7.17  
1186 3207 Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
1187 3207 Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes 18% Sch.III 43/17 14.11.17 15.11.17  
1188 3812 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; such as Vulcanizing agents for rubber 18% Sch.III 1/17 28.6.17 1.7.17  
1189 8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages 18% Sch.III 1/17 28.6.17 1.7.17  
1190 8506 Primary cells and primary batteries 18% Sch.III 43/17 14.11.17 15.11.17  
1191 8506 Primary cells and primary batteries 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1192 8534 00 00 Printed Circuits 18% Sch.III 1/17 28.6.17 1.7.17  
1193 4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings 12% Sch.II 1/17 28.6.17 1.7.17  
1194 8443 Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1195 3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid (Fountain pen ink and Ball pen ink) 18% Sch.III 1/17 28.6.17 1.7.17 26.7.17, corrig. 27.7.17
1196 3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid (other than Fountain pen ink and Ball pen ink) 18% Sch.III corrig. 27.7.17 27.7.17 14.11.17 43/17
1197 8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two or more of the functions of printing, copying or facsimile transmission] capable of connecting to an automatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle] 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
1198 8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof 18% Sch.III 43/17 14.11.17 15.11.17  
1199 8405 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers 18% Sch.III 1/17 28.6.17 1.7.17  
1200 5609 Products of coir 5% Sch.I 43/17 14.11.17 15.11.17  
1201 9404 Products wholly made of quilted textile materials 12% Sch.II 1/17 28.6.17 1.7.17  
1202 3601 Propellant powders 18% Sch.III 1/17 28.6.17 1.7.17  
1203 8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks 18% Sch.III 1/17 28.6.17 1.7.17  
1204 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material 12% Sch.II 1/17 28.6.17 1.7.17  
1205 2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated. 5% Sch.I 1/17 28.6.17 1.7.17  
1206 8413 Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30], concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10] 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1207 3926 PVC Belt Conveyor, Plastic Tarpaulin 18% Sch.III 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
1208 3926 PVC Belt Conveyor, Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats 18% Sch.III 27/17 22.9.17 22.9.17 14.11.17 43/17
1209 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 5% Sch.I 1/17 28.6.17 1.7.17  
1210 2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825. 5% Sch.I 1/17 28.6.17 1.7.17  
1211 5811 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810 12% Sch.II 1/17 28.6.17 1.7.17  
1212 8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 18% Sch.III 43/17 14.11.17 15.11.17  
1213 8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1214 7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel 18% Sch.III 43/17 14.11.17 15.11.17  

1215

8708 91 00

  (i) Radiator assembly for tractors and parts   thereof

  (ii) Cooling System for tractor engine and parts thereof

18%

Sch.III

19/17 18.8.17

18.8.17

  
1216 7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1217 8601 Rail locomotives powered from an external source of electricity or by electric accumulators 5% Sch.I 1/17 28.6.17 1.7.17 14/2019 30.9.19
1217A 8601 Rail locomotives powered from an external source of electricity or by electric accumulators 12% Sch.II 14/19 30.9.19 1.10.19  
1218 8606 Railway or tramway goods vans and wagons, not self-propelled 5% Sch.I 1/17 28.6.17 1.7.17 14/2019 30.9.19
1218A 8606 Railway or tramway goods van and wagons, not self-propelled 12% Sch.II 14/19 30.9.19 1.10.19  
1219 8604 Railway or tramway maintenance or service vehicles, whether or not self- propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) 5% Sch.I 1/17 28.6.17 1.7.17 14/2019 30.9.19
1219A 8604 Railway or tramway maintenance or service vehicles, whether or not self- propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) 12% Sch.II 14/19 30.9.19 1.10.19  
1220 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self- propelled (excluding those of heading 8604) 5% Sch.I 1/17 28.6.17 1.7.17 14/2019 30.9.19
1220A 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) 12% Sch.II 14/19 30.9.19 1.10.19  
1221 4406 Railway or tramway sleepers (cross-ties) of wood 12% Sch.II 1/17 28.6.17 1.7.17  
1222 7302 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (crossties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails 18% Sch.III 1/17 28.6.17 1.7.17  
1223 8608 Railway or tramway track fixtures and fittings; mechanical (including electro- mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing 5% Sch.I 1/17 28.6.17 1.7.17 14/2019 30.9.19
1223A 8608 Railway or tramway track fixtures and fittings; mechanical (including electro- mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing 12% Sch.II 14/19 30.9.19 1.10.19  
1224 1205 Rape or colza seeds, whether or not broken other than of seed quality. 5% Sch.I 1/17 28.6.17 1.7.17  
1225 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. 5% Sch.I 1/17 28.6.17 1.7.17  
1226 4301 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103. 18% Sch.III 1/17 28.6.17 1.7.17  
1227 4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not dehaired or split 5% Sch.I 1/17 28.6.17 1.7.17  
1228 4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not with wool on or split 5% Sch.I 1/17 28.6.17 1.7.17  
1229 8212 Razors and razor blades (including razor blade blanks in strips) 18% Sch.III 43/17 14.11.17 15.11.17  
1230 8212 Razors and razor blades (including razor blade blanks in strips) 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1231 3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included 18% Sch.III 1/17 28.6.17 1.7.17  
1232 5605 0010 Real zari thread (gold) and silver thread, combined with textile thread 5% Sch.I 35/17 13.10.17 13.10.17  
1233 4011 Rear Tractor tyres and rear tractor tyre tubes 18% Sch.III 1/17 28.6.17 1.7.17  
1234 8527 Reception apparatus for radio- broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock 18% Sch.III 43/17 14.11.17 15.11.17  
1235 8527 Reception apparatus for radio- broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1236 4003 Reclaimed rubber in primary forms or in plates, sheets or strip 18% Sch.III 1/17 28.6.17 1.7.17  
1237 4707 Recovered (waste and scrap) paper or paperboard 12% Sch.II 1/17 28.6.17 1.7.17 12.10.17, 35/17 13.10.17
1238 4707 Recovered waste or scrap of paper or paperboard 5% Sch.I 35/17 13.10.17 13.10.17  
1239 7403 Refined copper and copper alloys, unwrought 18% Sch.III 1/17 28.6.17 1.7.17  
1240 6902 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths 18% Sch.III 1/17 28.6.17 1.7.17  
1241 3816 Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 18% Sch.III 1/17 28.6.17 1.7.17  
1242 8704 Refrigerated motor vehicles 18% Sch.III 1/17 28.6.17 1.7.17  
1243 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 28% Sch.IV 1/17 28.6.16 1.7.17 26.7.18
1243A 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 18% Sch. III 19/18 26.7.18 27.7.18  
1244 4820 Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting- pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books] 18% Sch.III 1/17 28.6.17 1.7.17  
1245 7309 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 18% Sch.III 1/17 28.6.17 1.7.17  
1246 3804 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates 18% Sch.III 1/17 28.6.17 1.7.17  
1247 3825 Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.] 18% Sch.III 1/17 28.6.17 1.7.17  
1248 2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets 5% Sch.I 1/17 28.6.17 1.7.17  
1249 44 or any Chapter Resin bonded bamboo mat board, with or without veneer in between 18% Sch.III 1/17 28.6.17 1.7.17  
1250 4012 Retreaded or used tyres and flaps 28% Sch.IV 1/17 28.6.16 1.7.17 31.12.18
1250 A 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber 18% Sch. III 25/18 31.12.18 01.01.19  
1251 9029 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes 18% Sch.III 1/17 28.6.17 1.7.17  
1252 9302 Revolvers and pistols, other than those of heading 9303 or 9304 28% Sch.IV 1/17 28.6.16 1.7.17  
1253 1006 Rice put up in unit container and bearing a registered brand name 5% Sch.I 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
1254 1006 Rice put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] 5% Sch.I 27/17 22.9.17 22.9.17  
1255 4016 Rice rubber rolls for paddy de-husking machine 18% Sch.III 27/17 22.9.17 22.9.17 14.11.17 43/17
1255 A 2302 Rice bran (other than de-oiled rice bran) 5% Sch. I 07/18 25.1.18  
1256 8708 70 00 Road wheels and parts and accessories thereof for tractors 18% Sch.III 19/17 18.8.17 18.8.17  
1257 8701 Road tractors for semi-trailers of engine capacity more than 1800cc 28% Sch.IV Corrig. 12.7.2017 1.7.17  
1258 2101 30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 12% Sch.II 1/17 28.6.17 1.7.17  
1259 2106 Roasted Gram 5% Sch.I 27/17 22.9.17 22.9.17 14.11.17 43/17
1260 2106 Roasted Gram, idli/dosa batter, chutney powder 5% Sch.I 43/17 14.11.17 15.11.17  
1261 Any chapter Rosaries, prayer beads or Hawan samagri 5% Sch.I 27/17 22.9.17 22.9.17  
1262 3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums 18% Sch.III 1/17 28.6.17 1.7.17  
1263 9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] 18% Sch.III 43/17 14.11.17 15.11.17  
1264 9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1265 4016 Rubber bands 12% Sch.II 27/17 22.9.17 22.9.17  
1266 5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics 12% Sch.II 1/17 28.6.17 1.7.17  
1267 5906 Rubberised textile fabrics, other than those of heading 5902 12% Sch.II 1/17 28.6.17 1.7.17  
1268 1905 40 00 Rusks, toasted bread and similar toasted products 5% Sch.I 1/17 28.6.17 1.7.17  
1269 1002 Rye put up in unit container and bearing a registered brand name 5% Sch.I 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
1270 1002 Rye put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] 5% Sch.I 27/17 22.9.17 22.9.17  
1271 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material 18% Sch.III 43/17 14.11.17 15.11.17  
1272 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1273 3603 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators 18% Sch.III 1/17 28.6.17 1.7.17  
1274 7007 Safety glass, consisting of toughened (tempered) or laminated glass 18% Sch.III 43/17 14.11.17 15.11.17  
1275 7007 Safety glass, consisting of toughened (tempered) or laminated glass 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1276 6906 Salt Glazed Stone Ware Pipes 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
1277 68 Sand lime bricks 12% Sch.II 1/17 28.6.17 1.7.17 21.9.17
1278 68 Sand lime bricks or stone inlay work 12% Sch.II 27/17 22.9.17 22.9.17  
1279 9619 Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material 12% Sch.II 1/17 28.6.17 1.7.17 26.7.18
1280 7324 Sanitary ware and parts thereof of iron and steel 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1281 7324 Sanitary ware and parts thereof, of iron and steel 18% Sch.III 43/17 14.11.17 15.11.17  
1282 5808 Saree fall 5% Sch.I 27/17 22.9.17 22.9.17  
1283 2103 [other than 2103 90 10, 2103 90 30, 2103 90 40] Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
1284 1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products 12% Sch.II 1/17 28.6.17 1.7.17  
1285 9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations 28% Sch.IV 1/17 28.6.16 1.7.17 26.7.18
1285A 9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder- puffs and pads for the application of cosmetics or toilet preparations 18% Sch. III 19/18 26.7.18 27.7.18  
1286 4202 School satchels and bags other than of leather or composition leather 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
1286 A 88 or any other Chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads 5% Sch. I 07/18 25.1.18 25.1.18  
1287 8213 00 00 Scissors, tailors' shears and similar shears, and blades therefor 18% Sch.III 1/17 28.6.17 1.7.17  
1288 7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter- pins, washers (including spring washers) and similar articles, of iron or steel 18% Sch.III 1/17 28.6.17 1.7.17  
1289 8539 Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps] 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1290 9401 [ other than 9401 10 00] Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft] 18% Sch.III 43/17 14.11.17 15.11.17  
1291 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1292 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality] 5% Sch.I 1/17 28.6.17 1.7.17  
1293 3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls 18% Sch.III 1/17 28.6.17 1.7.17  
1294 8716 20 00 Self-loading or self-unloading trailers for agricultural purposes 12% Sch.II 1/17 28.6.17 1.7.17  
1295 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1296 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 18% Sch.III 43/17 14.11.17 15.11.17  
1297 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 5% Sch.I 1/17 28.6.17 1.7.17 14/2019 30.9.19
1297A 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 12% Sch.II 14/19 30.9.19 1.10.19  
1298 7207 Semi-finished products of iron or non-alloy steel 18% Sch.III 1/17 28.6.17 1.7.17  
1298A 7103 Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than unworked or simply sawn or roughly shaped] 3% Sch. V 07/18 25.1.18 25.1.18 14/2019 30.9.19
1298B 7103 Semi-precious stones, unworked or simply sawn or roughly shaped 0.25% Sch. VI 07/18 25.1.18 25.1.18  
1299 6801 Setts, curbstones and flagstones, of natural stone (except slate) 18% Sch.III 43/17 14.11.17 15.11.17  
1300 6801 Setts, curbstones and flagstones, of natural stone (except slate) 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1301 1902 Seviyan (vermicelli) 5% Sch.I 1/17 28.6.17 1.7.17  
1302 8452 Sewing machines 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
1303 8452 Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines 12% Sch.II 43/17 14.11.17 15.11.17  
1304 7319 Sewing needles 12% Sch.II 1/17 28.6.17 1.7.17  
1305 7319 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included 0.18 Sch.III 1/17 28.6.17 1.7.17 26.7.17, corrig. 27.7.17
1306 5401 Sewing thread of manmade filaments, whether or not put up for retail sale 18% Sch.III 1/17 28.6.17 1.7.17 12.10.17, 35/17 13.10.17
1307 5401 Sewing thread of manmade filaments, whether or not put up for retail sale 12% Sch.II 35/17 13.10.17 13.10.17  
1308 5508 Sewing thread of manmade staple fibres 12% Sch.II 35/17 13.10.17 13.10.17  
1309 5508 Sewing thread of manmade staple fibres 18% Sch.III 1/17 28.6.17 1.7.17 12.10.17, 35/17 13.10.17
1310 8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor 28% Sch.IV 1/17 28.6.16 1.7.17 26.7.18
1310A 8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor 18% Sch. III 19/18 26.7.18 27.7.18  
1311 7301 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel 18% Sch.III 1/17 28.6.17 1.7.17  
1312 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints] 12% Sch.II 1/17 28.6.17 1.7.17  
1313 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints] 18% Sch.III 1/17 28.6.17 1.7.17  
1314 8426 Ship's derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane 18% Sch.III 1/17 28.6.17 1.7.17  
1315 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 18% Sch.III 43/17 14.11.17 15.11.17  
1316 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1317 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked 18% Sch.III 43/17 14.11.17 15.11.17  
1318 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1319 8708 92 00 Silencer assembly for tractors and parts thereof 18% Sch.III 19/17 18.8.17 18.8.17  
1320 2512 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less. 5% Sch.I 1/17 28.6.17 1.7.17  
1321 3818 Silicon wafers 12% Sch.II 1/17 28.6.17 1.7.17  
1322 5004 to 5006 Silk yarn 5% Sch.I 1/17 28.6.17 1.7.17  
1323 7106 Silver (including silver plated with gold or platinum), unwrought or in semi- manufactured forms, or in powder form 3% Sch.V 1/17 28.6.17 1.7.17  
1324 8518 Single loudspeakers, mounted in their enclosures [8518 21 00], Audio- frequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00] 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1325 6701 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes) 12% Sch.II 1/17 28.6.17 1.7.17  
1326 0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers 5% Sch.I 1/17 28.6.17 1.7.17  
1327 6806 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound- absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69 18% Sch.III 1/17 28.6.17 1.7.17  
1328 2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds 18% Sch.III 1/17 28.6.17 1.7.17  
1329 2619 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel 18% Sch.III 1/17 28.6.17 1.7.17  
1330 2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 5% Sch.I 1/17 28.6.17 1.7.17  
1330A 9607 Slide fasteners 12% Sch. II 19/18 26.7.18 27.7.18 14/2019 30.9.19
1330B 9607 Slide fasteners and parts thereof 12% Sch.II 14/19 30.9.19 1.10.19  
1331 9607 Slide fasteners and parts thereof 18% Sch.III 1/17 28.6.17 1.7.17 26.7.18
1332 9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof 28% Sch.IV 1/17 28.6.16 1.7.17  
1333 3401 [except 340130] Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
1334 3401 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and non wovens, impregnated, coated or covered with soap or detergent 18% Sch.III 43/17 14.11.17 15.11.17  
1335 8419 19 Solar water heater and system 5% Sch.I 1/17 28.6.17 1.7.17  
1336 8519 Sound recording or reproducing apparatus 18% Sch.III 43/17 14.11.17 15.11.17  
1337 8519 Sound recording or reproducing apparatus 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1338 2104 Soups and broths and preparations therefor; homogenised composite food preparations 18% Sch.III 1/17 28.6.17 1.7.17  
1339 1201 Soya beans, whether or not broken other than of seed quality. 5% Sch.I 1/17 28.6.17 1.7.17  
1340 2202 90 10 Soya milk drinks 12% Sch.II 1/17 28.6.17 1.7.17 11.7.17 corrig 12.7.17
1341 2202 99 10 Soya milk drinks 12% Sch.II Corrig. 12.7.2017 12.7.17  
1342 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified 5% Sch.I 1/17 28.6.17 1.7.17  
1343 8407 Spark-ignition reciprocating or rotary internal combustion piston engine 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1344 8407 Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] 28% Sch.IV 43/17 14.11.17 15.11.17  
1345 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) 28% Sch.IV 1/17 28.6.16 1.7.17 26.7.18
1345A 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) 18% Sch. III 19/18 26.7.18 27.7.18  
1346 9004 Spectacles [other than corrective]; goggles including those for correcting vision 18% Sch.III 43/17 14.11.17 15.11.17  
1347 9004 Spectacles [other than corrective]; 18% Sch.III corrig. 30.6.17 1.7.17 14.11.17 43/17
1348 9004 Spectacles [other than corrective]; goggles and the like, corrective, protective or other 18% Sch.III 1/17 28.6.17 NA NA
1349 9004 Spectacles, corrective 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
1350 9004 Spectacles, corrective [other than goggles for correcting vision] 12% Sch.II 43/17 14.11.17 15.11.17  
1351 9021 Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids] 12% Sch.II 43/17 14.11.17 15.11.17  
1352 8215 Spoons, forks, ladles, skimmers, cake- servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware 12% Sch.II 1/17 28.6.17 1.7.17  
1353 9506 Sports goods other than articles and equipments for general physical exercise 12% Sch.II 1/17 28.6.17 1.7.17  
1354 7320 Springs and leaves for springs, of iron and steel 18% Sch.III 1/17 28.6.17 1.7.17  
1354A 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers 12% Sch. II 07/18 25.1.18 25.1.18  
1355 7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel 18% Sch.III 1/17 28.6.17 1.7.17  
1356 1108 Starches; inulin 12% Sch.II 1/17 28.6.17 1.7.17  
1357 8504 Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
Electrical Transformer; Static Converters (UPS)]
1358 6913 Statues and other ornamental articles 12% Sch.II 27/17 22.9.17 22.9.17  
1359 6802 Statues, statuettes, pedestals; high or low reliefs,crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone 12% Sch.II 27/17 22.9.17 22.9.17  
1360 6913 Statuettes and other ornamental ceramic articles 28% Sch.IV 1/17 28.6.16 1.7.17 21.9.17, 27/17 22.9.17
1361 28 Steam 12% Sch.II 1/17 28.6.17 1.7.17  
1362 8402 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers 18% Sch.III 1/17 28.6.17 1.7.17  
1363 8406 Steam turbines and other vapour turbines 18% Sch.III 1/17 28.6.17 1.7.17  
1364 8708 94 00 Steering wheels and its parts thereof for tractor 18% Sch.III 19/17 18.8.17 18.8.17  
1365 8309 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal 18% Sch.III 1/17 28.6.17 1.7.17  
1366 8419 Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89 20], Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30], Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devices, apparatus for chemical or physical vapour deposition on semi-conductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70] 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1367 7321 Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non- electric domestic appliances, and parts thereof, of iron or steel 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1368 7321 Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel] 18% Sch.III 43/17 14.11.17 15.11.17  
1369 7614 Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated 18% Sch.III 43/17 14.11.17 15.11.17  
1370 7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated 18% Sch.III 1/17 28.6.17 1.7.17  
1371 7413 Stranded wires and cables 18% Sch.III 1/17 28.6.17 1.7.17  
1372 7614 Stranded wires and cables 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
1373 7308 Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers] 18% Sch.III 1/17 28.6.17 1.7.17  
1373A 1704 Sugar boiled confectionery 12% Sch. II 07/18 25.1.18 25.1.18  
1374 1704 Sugar confectionery (excluding white chocolate and bubble/chewing gum) [other than bura, batasha] 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
1375 1704 Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets and gajak] 18% Sch.III 43/17 14.11.17 15.11.17 24.1.18
1375A 1704 Sugar confectionery [other than mishri, batasha,bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichi dana, lukum dana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak and sugar boiled confectionery] 18% Sch. III 07/18 25.1.18 25.1.18  
1376 3402 Sulphonated castor oil, fish oil or sperm oil 5% Sch.I 1/17 28.6.17 1.7.17  
1377 2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur 5% Sch.I 43/17 14.11.17 15.11.17  
1378 2503 [except 2503 00 10] Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as by-product in refining of crude oil] 5% Sch.I 1/17 28.6.17 1.7.17 14.11.17 43/17
1379 2503 00 10 Sulphur recovered as by-product in refining of crude oil 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
1380 1206 Sunflower seeds, whether or not broken other than of seed quality 5% Sch.I 1/17 28.6.17 1.7.17  
1381 1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. 5% Sch.I 1/17 28.6.17 1.7.17  

1381A

Any Chapter

Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), as prescribed in notification No. 07/2019-Integrated Tax (Rate), dated 29th March, 2019.

Explanation.— For the purpose of this entry,-

  (i) the term "promoter" shall have the same meaning as assigned to it in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).

 (ii) "project" shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP).

(iii) the term "Real Estate Project (REP)" shall have the same meaning as assigned to it in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016)

(iv) "Residential Real Estate Project (RREP)" shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent of the total carpet area of all the apartments in the REP.

 (v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/heading/sub-heading or tariff item elsewhere in this notification.

18%

Sch. III

08/19 29.03.19

01.04.19

  
1382 4015 Surgical rubber gloves or medical examination rubber gloves 12% Sch.II 1/17 28.6.17 1.7.17  
1383 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders 18% Sch.III 43/17 14.11.17 15.11.17  
1384 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1385 2106 90 Sweetmeats 5% Sch.I 1/17 28.6.17 1.7.17  
1386 9506 Swimming pools and padding pools 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
1387 9307 Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor 18% Sch.III 1/17 28.6.17 1.7.17  
1388 5501, 5502 Synthetic or artificial filament tow 18% Sch.III 1/17 28.6.17 1.7.17  
1389 5402, 5403, 5404, 5405, 5406 Synthetic or artificial filament yarns 12% Sch.II 35/17 13.10.17 13.10.17  
1390 5503, 5504, 5506,   5507 Synthetic or artificial staple fibres 18% Sch.III 1/17 28.6.17 1.7.17  
1390A 7104 Synthetic or reconstructed precious stones 0.25% Sch. VI 07/18 25.1.18 25.1.18 14/2019 30.9.19
1391 7104 Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped 0.25% Sch.VI 1/17 28.6.17 1.7.17 24.1.18
1391A 7104 Synthetic or reconstructed semi- precious stones, unworked or simply sawn or roughly shaped 0.25% Sch. VI 07/18 25.1.18 25.1.18 14/2019 30.9.19
1392 7104 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped] 3% Sch.V 1/17 28.6.17 1.7.17 24.1.18
1392A 7104 Synthetic or reconstructed semi- precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi- precious stones, temporarily strung for convenience of transport 3% Sch. V 07/18 25.1.18 25.1.18 14/2019 30.9.19
1392B 7104 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport 0.25% Sch. VI 14/19 30.9.19 1.10.19  
1393 3204 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined 18% Sch.III 1/17 28.6.17 1.7.17  
1394 3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning) 18% Sch.III 1/17 28.6.17 1.7.17  
1395 4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene- isoprene (butyl) rubber (IIR), Ethylene- propylene-Non- conjugated diene rubber (EPDM) 18% Sch.III 1/17 28.6.17 1.7.17  
1396 7615 Table, kitchen or other household articles of aluminium; Utensils 12% Sch.II 1/17 28.6.17 1.7.17  
1397 7418 Table, kitchen or other household articles of copper; Utensils 12% Sch.II 1/17 28.6.17 1.7.17  
1398 7323 Table, kitchen or other household articles of iron & steel; Utensils 12% Sch.II 1/17 28.6.17 1.7.17  
1399 4419 Tableware and Kitchenware of wood 12% Sch.II 27/17 22.9.17 22.9.17  
1400 4419 Tableware and Kitchenware of wood 18% Sch.III 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
1401 3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics 18% Sch.III 1/17 28.6.17 1.7.17  
1402 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 12% Sch.II 27/17 22.9.17 22.9.17  
1403 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 18% Sch.III 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
1404 6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china 12% Sch.II 27/17 22.9.17 22.9.17  
1405 9618 Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing 18% Sch.III 43/17 14.11.17 15.11.17  
1406 9618 Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1407 3803 00 00 Tall oil, whether or not refined 18% Sch.III 1/17 28.6.17 1.7.17  
1408 0813 Tamarind, dried 5% Sch.I 27/17 22.9.17 22.9.17 14/2019 30.9.19
1408A 13 Tamarind Kernel Powder 5% Sch. I 07/18 25.01.18  
1409 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1410 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 12% Sch.II 43/17 14.11.17 15.11.17  
1411 7310 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 18% Sch.III 1/17 28.6.17 1.7.17  
1412 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared 5% Sch.I 1/17 28.6.17 1.7.17  
1413 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared 5% Sch.I 1/17 28.6.17 1.7.17  
1414 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 5% Sch.I 1/17 28.6.17 1.7.17  
1415 4302 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 18% Sch.III 1/17 28.6.17 1.7.17  
1416 3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract) 18% Sch.III 1/17 28.6.17 1.7.17  
1417 1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) 5% Sch.I 1/17 28.6.17 1.7.17  
1418 8481 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves 18% Sch.III 1/17 28.6.17 1.7.17  
1419 2706 Tar distilled from coal, from lignite or from peat 5% Sch.I 1/17 28.6.17 1.7.17  
1420 2706 Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars 18% Sch.III 43/17 14.11.17 15.11.17  
1421 0902 Tea, whether or not flavoured [other than unprocessed green leaves of tea] 5% Sch.I 1/17 28.6.17 1.7.17  
1422 8517 Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks] 18% Sch.III 43/17 14.11.17 15.11.17  
1423 8517 Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
1424 8517 Telephones for cellular networks or for other wireless networks 12% Sch.II 1/17 28.6.17 1.7.17  
1424A 8528 Television set (including LCD or LED television) of screen size not exceeding 68 cm 18% Sch. III 19/18 26.7.18 27.7.18 31.12.18
1424B 8528 Television set (including LCD or LED television) of screen size not exceeding 32 inches 18% Sch. III 25/18 31.12.18 1.01.19  
1425 2202 99 90 Tender coconut water (put up in unit container and,— (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]) 12% Sch.II 27/17 22.9.17 22.9.17  
1426 2202 90 90 Tender coconut water put up in unit container and bearing a registered brand name 12% Sch.II 1/17 28.6.17 1.7.17 11.7.17 corrig 12.7.17
1427 2202 99 90 Tender coconut water put up in unit container and bearing a registered brand name 12% Sch.II Corrig. 12.7.2017 12.7.17 21.9.17, 27/17 22.9.17
1428 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 12% Sch.II 1/17 28.6.17 1.7.17  
1429 6501 Textile caps 12% Sch.II 27/17 22.9.17 22.9.17  
1430 5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations 12% Sch.II 1/17 28.6.17 1.7.17  
1431 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 12% Sch.II 1/17 28.6.17 1.7.17  
1432 5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like 12% Sch.II 1/17 28.6.17 1.7.17  
1433 5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials 12% Sch.II 1/17 28.6.17 1.7.17  
1434 5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt- lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles 12% Sch.II 1/17 28.6.17 1.7.17  
1435 5905 Textile wall coverings 12% Sch.II 1/17 28.6.17 1.7.17  
1436 5908 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated 12% Sch.II 1/17 28.6.17 1.7.17  
1437 2106 Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi 12% Sch.II 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
1438 2106 Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters 12% Sch.II 43/17 14.11.17 15.11.17  
1439 2106 Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, including idli/dosa batter 12% Sch.II 27/17 22.9.17 22.9.17 14.11.17 43/17

1439A

3808

The following Bio-pesticides, namely-

  1. Bacillus thuringiensis var. Israelensis

  2. Bacillus thuringiensis var. Kurstaki

  3. Bacillus thuringiensis var. Galleriae

  4. Bacillus sphaericus

  5. Trichoderma viride

  6. Trichoderma harzianum

  7. Pseudomonas fluoresens

  8. Beauveriabassiana

  9. NPV of Helicoverpaarmigera

10. NPV of Spodopteralitura

11. Neem based pesticides

12. Cymbopogan

12%

Sch. II

07/18 25.1.18

25.1.18

  

1440

44 or any Chapter

The following goods, namely: —

  a. Cement Bonded Particle Board;

  b. Jute Particle Board;

  c. Rice Husk Board;

  d. Glass-fibre Reinforced Gypsum Board (GRG)

  e. Sisal-fibre Boards;

  f. Bagasse Board; and

  g. Cotton Stalk Particle Board

  h. Particle/fibre board manufactured from agricultural crop residues

12%

Sch.II

1/17 28.6.17

1.7.17

  
1441 8540 Thermionic, cold cathode or photo- cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) 18% Sch.III 1/17 28.6.17 1.7.17  
1442 28 Thorium oxalate 5% Sch.I 1/17 28.6.17 1.7.17  
1443 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time- registers, time-recorders) 18% Sch.III 43/17 14.11.17 15.11.17  
1444 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders) 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1445 9107 Time switches with clock or watch movement or with synchronous motor 18% Sch.III 43/17 14.11.17 15.11.17  
1446 9107 Time switches with clock or watch movement or with synchronous motor 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1447 8003 Tin bars, rods, profiles and wire 18% Sch.III 1/17 28.6.17 1.7.17  
1448 2609 Tin ores and concentrates. 5% Sch.I 1/17 28.6.17 1.7.17  
1449 8002 Tin waste and scrap 18% Sch.III 1/17 28.6.17 1.7.17  
1450 2614 Titanium ores and concentrates. 5% Sch.I 1/17 28.6.17 1.7.17  
1451 2401 Tobacco leaves 5% Sch.I 1/17 28.6.17 1.7.17  
1452 4202 12 10 Toilet cases 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
1453 4803 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets 18% Sch.III 1/17 28.6.17 1.7.17  
1454 4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres 18% Sch.III 1/17 28.6.17 1.7.17  
1455 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 12% Sch.II 1/17 28.6.17 1.7.17  
1456 8467 Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor 18% Sch.III 1/17 28.6.17 1.7.17  
1457 8206 Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale 18% Sch.III 1/17 28.6.17 1.7.17  
1458 4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood 12% Sch.II 1/17 28.6.17 1.7.17  
1459 3306 10 10 Tooth powder 12% Sch.II 1/17 28.6.17 1.7.17  
1460 4016 Toy balloons made of natural rubber latex 5% Sch.I 1/17 28.6.17 1.7.17 14.11.17 43/17
1461 4016 or 9503 Toy balloons made of natural rubber latex 5% Sch.I 43/17 14.11.17 15.11.17  
1462 9503 Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] 12% Sch.II 1/17 28.6.17 1.7.17  
1463 8701 Tractors (except road tractors for semi- trailers of engine capacity more than 1800 cc) 12% Sch.II 1/17 28.6.17 1.7.17  
1464 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] 28% Sch.IV 1/17 28.6.16 1.7.17 26.7.18
1464A 8716 Trailers and semi- trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self- unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] 18% Sch. III 19/18 26.7.18 27.7.18  
1465 8708 50 00 Trans axles and its parts thereof for tractors 18% Sch.III 19/17 18.8.17 18.8.17  
1466 4908 Transfers (decalcomanias) 12% Sch.II 1/17 28.6.17 1.7.17  
1467 8504 Transformers Industrial Electronics; Electrical Transformer; Static Converters (UPS) 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
1468 8525 Transmission apparatus for radio- broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders [other than CCTV] 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1469 5910 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material 12% Sch.II 1/17 28.6.17 1.7.17  
1470 8483 Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) 28% Sch.IV 43/17 14.11.17 15.11.17 31.12.18
1470 A 8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) 18% Sch. III 25/18 31.12.18 01.01.19  
1471 8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) 28% Sch.IV 1/17 28.6.16 1.7.17 12.10.17, 35/17 13.10.17
1472 8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) 28% Sch.IV 35/17 13.10.17 13.10.17 14.11.17 43/17
1473 9605 Travel sets for personal toilet, sewing or shoe or clothes cleaning 18% Sch.III 1/17 28.6.17 1.7.17  
1474 5302 True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock) 5% Sch.I 1/17 28.6.17 1.7.17  
1475 4202 Trunks, suit-cases, vanity-cases, executive- cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling- bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette- cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder- boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute] 18% Sch.III 43/17 14.11.17 15.11.17  
1476 4202 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than School satchels and bags other than of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags of other materials excluding wicker work or basket work] 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1477 4013 90 49 Tube for tractor tyres 18% Sch.III 19/17 18.8.17 18.8.17  
1478 7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel 18% Sch.III 1/17 28.6.17 1.7.17  
1479 7303 Tubes, pipes and hollow profiles, of cast iron 18% Sch.III 1/17 28.6.17 1.7.17  
1480 7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel 18% Sch.III 1/17 28.6.17 1.7.17  
1481 3917 Tubes, pipes and hoses, and fittings therefor, of plastics 18% Sch.III 1/17 28.6.17 1.7.17  
1482 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) 18% Sch.III 1/17 28.6.17 1.7.17  
1483 8904 Tugs and pusher craft 5% Sch.I 1/17 28.6.17 1.7.17  
1484 5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006 12% Sch.II 1/17 28.6.17 1.7.17  
1485 2611 Tungsten ores and concentrates. 5% Sch.I 1/17 28.6.17 1.7.17  
1486 8411 Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines] 18% Sch.III 43/17 14.11.17 15.11.17  
1487 8411 Turbo-jets, turbo-propellers and other gas turbines - turbo-jets 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
1488 5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
1489 5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics [other than jute twine, coir cordage or ropes] 12% Sch.II 43/17 14.11.17 15.11.17  
1490 8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. 12% Sch.II 1/17 28.6.17 1.7.17  
1491 9612 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes 18% Sch.III 1/17 28.6.17 1.7.17  
1492 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon 12% Sch.II 1/17 28.6.17 1.7.17  
1493 4011 70 00 Tyre for tractors 18% Sch.III 19/17 18.8.17 18.8.17  
1494 0401 Ultra High Temperature (UHT) milk 5% Sch.I 1/17 28.6.17 1.7.17  
1495 6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) 12% Sch.II 1/17 28.6.17 1.7.17  
1496 4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 12% Sch.II 1/17 28.6.17 1.7.17  
1497 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard 12% Sch.II 1/17 28.6.17 1.7.17  
1498 2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] 28% Sch.IV 1/17 28.6.16 1.7.17  
1499 7402 Unrefined copper; copper anodes for electrolytic refining 18% Sch.III 1/17 28.6.17 1.7.17  
1500 2502 Unroasted iron pyrites. 5% Sch.I 1/17 28.6.17 1.7.17  
1501 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp- impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title 12% Sch.II 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
1502 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp- impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title [other than Duty Credit Scrips] 12% Sch.II 27/17 22.9.17 22.9.17  
1503 7601 Unwrought Aluminium 18% Sch.III 43/17 14.11.17 15.11.17  
1504 7801 Unwrought lead 18% Sch.III 1/17 28.6.17 1.7.17  
1505 7502 Unwrought nickel 18% Sch.III 1/17 28.6.17 1.7.17  
1506 8001 Unwrought tin 18% Sch.III 1/17 28.6.17 1.7.17  
1507 7901 Unwrought zinc 18% Sch.III 1/17 28.6.17 1.7.17  
1508 2612 Uranium or thorium ores and concentrates. 5% Sch.I 1/17 28.6.17 1.7.17  
1509 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 18% Sch.III 43/17 14.11.17 15.11.17  
1510 8508 Vacuum cleaners 28% Sch.IV 1/17 28.6.16 1.7.17 26.7.18
1510A 8508 Vacuum cleaners 18% Sch. III 19/18 26.7.18 27.7.18  
1511 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1512 0905 Vanilla 5% Sch.I 1/17 28.6.17 1.7.17  
1513 4202 22 40 Vanity bags 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
1514 1518 Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 5% Sch.I 1/17 28.6.17 1.7.17  
1515 1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 5% Sch.I 1/17 28.6.17 1.7.17  
1516 1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) 5% Sch.I 1/17 28.6.17 1.7.17  
1517 4806 [Except 4806 20 00, 4806 40 10] Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper) 18% Sch.III 1/17 28.6.17 1.7.17  
1518 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50] Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha] 5% Sch.I 1/17 28.6.17 1.7.17 14.11.17 43/17
1519 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60] Vegetable products not elsewhere specified or included such as, cotton linters, soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked] 5% Sch.I 43/17 14.11.17 15.11.17  
1520 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar- agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. 18% Sch.III 1/17 28.6.17 1.7.17 24.1.18
1520 A 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products [other than tamarind kernel powder]. 18% Sch. III 07/18 25.1.18 25.1.18  
1521 1521 Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured 18% Sch.III 1/17 28.6.17 1.7.17  
1522 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen 5% Sch.I 1/17 28.6.17 1.7.17 14.11.17 43/17
1523 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE 5% Sch.I 43/17 14.11.17 15.11.17 31.12.18
1524 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 5% Sch.I 1/17 28.6.17 1.7.17 31.12.18
1525 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid 12% Sch.II 1/17 28.6.17 1.7.17  
1526 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 12% Sch.II 1/17 28.6.17 1.7.17  
1527 8908 00 00 Vessels and other floating structures for breaking up 18% Sch.III 1/17 28.6.17 1.7.17  
1528 9504 Video games consoles and Machines 28% Sch.IV 1/17 28.6.16 1.7.17 26.7.17, corrig. 27.7.17
1529 9504 Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90] 28% Sch.IV Corrig. 27.7.17 27.7.17 31.12.18
1529 A 9504 Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc.] 18% Sch. III 25/18 31.12.18 01.01.19  
1530 8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner 18% Sch.III 1/17 28.6.17 1.7.17  
1531 2209 Vinegar and substitutes for vinegar obtained from acetic acid 18% Sch.III 1/17 28.6.17 1.7.17  
1532 4007 Vulcanised rubber thread and cord, other than latex rubber thread 18% Sch.III 1/17 28.6.17 1.7.17  
1533 5601 Wadding of textile materials and articles thereof; such as Absorbent cotton wool 12% Sch.II 1/17 28.6.17 1.7.17 24.1.18
1533 A 5601 Wadding of textile materials and articles thereof; such as Absorbent cotton wool [except cigarette filter rods] 12% Sch. II 07/18 25.1.18 25.1.18  
1534 3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes 12% Sch.II 1/17 28.6.17 1.7.17  
1535 1905 32 Waffles and wafers coated with chocolate or containing chocolate 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1536 6602 Walking-sticks, seat-sticks, whips, riding- crops and the like 12% Sch.II 1/17 28.6.17 1.7.17 31.12.18
1536A 6602 00 00 Walking- sticks including seat sticks 5% Sch. I 25/18 31.12.18 01.01.19  
1537 4814 Wall paper and similar wall coverings; window transparencies of paper 18% Sch.III 43/17 14.11.17 15.11.17  
1538 4814 Wall paper and similar wall coverings; window transparencies of paper 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1539 0802 Walnuts, whether or not shelled 5% Sch.I 27/17 22.9.17 22.9.17  
1540 7112 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. 3% Sch.V 1/17 28.6.17 1.7.17  
1541 8548 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter 18% Sch.III 1/17 28.6.17 1.7.17  
1542 4501 Waste cork; crushed, granulated or ground cork 18% Sch.III 1/17 28.6.17 1.7.17  
1543 5505 Waste of manmade fibres 18% Sch.III 1/17 28.6.17 1.7.17  
1544 4017 Waste or scrap of hard rubber 5% Sch.I 35/17 13.10.17 13.10.17  
1545 4004 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom 18% Sch.III 1/17 28.6.17 1.7.17 12.10.17, 35/17 13.10.17
1546 3915 Waste, parings and scrap, of plastics 18% Sch.III 1/17 28.6.17 1.7.17 12.10.17, 35/17 13.10.17
1547 4004 00 00 Waste, parings or scrap of rubber (other than hard rubber) 5% Sch.I 35/17 13.10.17 13.10.17  
1548 3915 Waste, parings or scrap, of plastics 5% Sch.I 35/17 13.10.17 13.10.17  
1549 9111 Watch cases and parts thereof 18% Sch.III 43/17 14.11.17 15.11.17  
1550 9111 Watch cases and parts thereof 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1551 9108 Watch movements, complete and assembled 18% Sch.III 43/17 14.11.17 15.11.17  
1552 9108 Watch movements, complete and assembled 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1553 9113 Watch straps, watch bands and watch bracelets, and parts thereof 18% Sch.III 43/17 14.11.17 15.11.17  
1554 9113 Watch straps, watch bands and watch bracelets, and parts thereof 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1555 6401 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes 18% Sch.III 1/17 28.6.17 1.7.17  
1556 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured 18% Sch.III 1/17 28.6.17 1.7.17 24.1.18
1556A 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured [other than Drinking water packed in 20 litres bottles] 18% Sch. III 07/18 25.1.18 25.1.18  
1557 32 Wattle extract, quebracho extract, chestnut extract 5% Sch.I 1/17 28.6.17 1.7.17  
1558 8446 Weaving machines (looms) 18% Sch.III 1/17 28.6.17 1.7.17  
1559 8423 Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds 18% Sch.III 43/17 14.11.17 15.11.17  
1560 8423 Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [other than electric or electronic weighing machinery] 18% Sch.III 1/17 28.6.17 1.7.17 14.11.17 43/17
1561 8509 Wet grinder consisting of stone as a grinder 12% Sch.II 43/17 14.11.17 15.11.17 14/2019 30.9.19
1561A 8509 Wet grinder consisting of stone as a grinder 5% Sch.I 14/19 30.9.19 1.10.19  
1562 1001 Wheat and meslin put up in unit container and bearing a registered brand name 5% Sch.I 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
1563 1001 Wheat and meslin put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] 5% Sch.I 27/17 22.9.17 22.9.17  
1564 1109 00 00 Wheat gluten, whether or not dried 5% Sch.I 1/17 28.6.17 1.7.17  
1565 1101 Wheat or meslin flour put up in unit container and bearing a registered brand name. 5% Sch.I 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
1566 1101 Wheat or meslin flour put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] 5% Sch.I 27/17 22.9.17 22.9.17  
1567 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included 5% Sch.I 1/17 28.6.17 1.7.17  
1567A 6602 Whips, riding- crops and the like 12% Sch. II 25/18 31.12.18 01.01.19  
1568 6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included 18% Sch.III 43/17 14.11.17 15.11.17  
1569 6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1570 9205 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs 18% Sch.III 43/17 14.11.17 15.11.17  
1571 9205 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs 28% Sch.IV 1/17 28.6.16 1.7.17 43/17 14.11.17
1572 8544 Winding Wires; Coaxial cables; Optical Fiber 18% Sch.III 1/17 28.6.17 1.7.17 26.7.17, corrig. 27.7.17
1573 8544 Winding Wires; Coaxial cables; Optical Fiber Cable 18% Sch.III corrig. 27.7.17 27.7.17 14.11.17 43/17
1574 2307 Wine lees; argol 5% Sch.I 1/17 28.6.17 1.7.17  
1575 7217 Wire of iron or non-alloy steel 18% Sch.III 1/17 28.6.17 1.7.17  
1576 7229 Wire of other alloy steel 18% Sch.III 1/17 28.6.17 1.7.17  
1577 7223 Wire of stainless steel 18% Sch.III 1/17 28.6.17 1.7.17  
1578 8311 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying 18% Sch.III 1/17 28.6.17 1.7.17  
1579 4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed 18% Sch.III 1/17 28.6.17 1.7.17 26.7.18
1579A 4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed [other than bamboo flooring] 18% Sch. III 19/18 26.7.18 27.7.18  
1580 4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 5% Sch.I 1/17 28.6.17 1.7.17  
1581 4403 Wood in the rough 18% Sch.III 1/17 28.6.17 1.7.17  
1582 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 12% Sch.II 1/17 28.6.17 1.7.17  
1583 4421 Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware 18% Sch.III 43/17 14.11.17 15.11.17  
1584 4421 Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1585 4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes 12% Sch.II 1/17 28.6.17 1.7.17  
1586 4407 Wood sawn or chipped 18% Sch.III 1/17 28.6.17 1.7.17  
1587 3807 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 18% Sch.III 1/17 28.6.17 1.7.17  
1588 4405 Wood wool; wood flour 12% Sch.II 1/17 28.6.17 1.7.17  
1589 4414 Wooden frames for paintings, photographs, mirrors or similar objects 18% Sch.III 43/17 14.11.17 15.11.17  
1590 4414 Wooden frames for paintings, photographs, mirrors or similar objects 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1591 5105 Wool and fine or coarse animal hair, carded or combed 5% Sch.I 1/17 28.6.17 1.7.17  
1592 1505 Wool grease lanolin and fatty substances derived therefrom (including lanolin) 12% Sch.II 1/17 28.6.17 1.7.17  
1593 6703 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 18% Sch.III 43/17 14.11.17 15.11.17  
1594 6703 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1595 6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] 18% Sch.III 43/17 14.11.17 15.11.17 26.7.18
1595A 6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes,writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] "except the items covered in Sl. No. 123 in Schedule I." 18% Sch. III 19/18 26.7.2018 27.7.18  
1596 9601 Worked corals other than articles of coral 5% Sch.I 27/17 22.9.17 22.9.17 14.11.17 43/17
1597 9601 Worked corals other than articles of coral 5% Sch.I 43/17 14.11.17 15.11.17  
1598 9601 Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding) 12% Sch.II 27/17 22.9.17 22.9.17  
1599 9601 Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding) 28% Sch.IV 1/17 28.6.16 1.7.17 21.9.17, 27/17 22.9.17
1600 6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials 18% Sch.III 43/17 14.11.17 15.11.17  
1601 6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1602 6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of other calcareous stone 28% Sch.IV 1/17 28.6.16 1.7.17 21.9.17, 27/17 22.9.17
1603 6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other calcareous stone [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage; other ornamental goods essentially of stone] 28% Sch.IV 27/17 22.9.17 22.9.17 12.10.17, 35/17 13.10.17
1604 6803 Worked slate and articles of slate or of agglomerated slate 18% Sch.III 43/17 14.11.17 15.11.17  
1605 6803 Worked slate and articles of slate or of agglomerated slate 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1606 9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin 18% Sch.III 43/17 14.11.17 15.11.17  
1607 9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1608 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles 28% Sch.IV 1/17 28.6.16 1.7.17 26.7.18
1608A 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles 18% Sch. III 19/18 26.7.18 27.7.18  
1609 6309 Worn clothing and other worn articles; rags 5% Sch.I 43/17 14.11.17 15.11.17 24.1.18
1609A 6309 or 6310 Worn clothing and other worn articles; 5% Sch. I 07/18 25.1.18 25.1.18  
1609B 3923 or 6305 Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods 12% Sch.II 14/19 30.9.19 1.10.19 26/19 30.12.19
1609C 3923 or 6305 Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods 18% Sch.III 26/19 30.12.19 1.1.20  
1610 5208 to 5212 Woven fabrics of cotton 5% Sch.I 1/17 28.6.17 1.7.17  
1611 5512 to 5516 Woven fabrics of manmade staple fibres 5% Sch.I 1/17 28.6.17 1.7.17  
1612 5407, 5408 Woven fabrics of manmade textile materials 5% Sch.I 1/17 28.6.17 1.7.17  
1613 5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, gizal] 12% Sch.II 1/17 28.6.17 1.7.17  
1614 5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn 5% Sch.I 1/17 28.6.17 1.7.17  
1615 5007 Woven fabrics of silk or of silk waste 5% Sch.I 1/17 28.6.17 1.7.17  
1616 5111 to 5113 Woven fabrics of wool or of animal hair 5% Sch.I 1/17 28.6.17 1.7.17  
1617 5801 Woven pile fabrics and chenille fabrics except corduroy fabrics, other than fabrics of heading 5802 or 5806 12% Sch.II 27/17 22.9.17 22.9.17 25.1.18
1618 5801 Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806 12% Sch.II 1/17 28.6.17 1.7.17 21.9.17, 27/17 22.9.17
1618A 5801 Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806 12% Sch. II 07/18 25.1.18 25.1.18 26.7.18
1619 9102 Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 18% Sch.III 43/17 14.11.17 15.11.17  
1620 9102 Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1621 9101 Wrist-watches, pocket-watches and other watches, including stop- watches, with case of precious metal or of metal clad with precious metal 28% Sch.IV 1/17 28.6.16 1.7.17 14.11.17 43/17
1622 9101 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal 18% Sch.III 43/17 14.11.17 15.11.17  
1623 8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes 28% Sch.IV 1/17 28.6.16 1.7.17  
1624 5509, 5510, 5511 Yarn of manmade staple fibres 12% Sch.II 35/17 13.10.17 13.10.17  
1625 5509, 5510, 5511 Yarn of manmade staple fibres 18% Sch.III 1/17 28.6.17 1.7.17 12.10.17, 35/17 13.10.17
1626 5106 to 5110 Yarn of wool or of animal hair 5% Sch.I 1/17 28.6.17 1.7.17  
1627 2102 Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders 12% Sch.II 43/17 14.11.17 15.11.17  
1628 2102 Yeasts and prepared baking powders 12% Sch.II 1/17 28.6.17 1.7.17 14.11.17 43/17
1629 7904 Zinc bars, rods, profiles and wire 18% Sch.III 1/17 28.6.17 1.7.17  
1630 7903 Zinc dust, powders and flakes 18% Sch.III 1/17 28.6.17 1.7.17  
1631 2608 Zinc ores and concentrates. 5% Sch.I 1/17 28.6.17 1.7.17  
1632 7905 Zinc plates, sheets, strip and foil 18% Sch.III 1/17 28.6.17 1.7.17  
1633 7902 Zinc waste and scrap 18% Sch.III 1/17 28.6.17 1.7.17  

 
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