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GSt Ready Reckoner
       
S.No
Schedule
Sr.No. of Schedule
Chapter/Heading/Sub-heading/Tariff item
Description of Goods
CGST Rate
CGST Notification No. & Date
IGST Rates
IGST Notification No. & Date
UTGST Rates UTGST Notification No. & Date
Effective Date
Latest Amendment Remarks
1
Exempt Schedule
1
101
Live asses, mules and hinnies
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
2
Exempt Schedule
2
102
Live bovine animals
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
3
Exempt Schedule
3
103
Live swine
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
4
Exempt Schedule
4
104
Live sheep and goats
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
5
Exempt Schedule
5
105
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
6
Exempt Schedule
6
106
Other live animal such as Mammals, Birds, Insects
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
7
Exempt Schedule
7
201
Meat of bovine animals, fresh and chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
8
Exempt Schedule
8
0203,0204,0205, 0206 , 0207, 0208, 0209
All goods, fresh or chilled
Exempt
42/2017(Rate) - 14.11.2017
Exempt
44/2017 - Integrated Tax (Rate) - 14.11.2017
Exempt
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule "0202" & column (3) of schedule " Meat of bovine animals frozen [other than frozen and put up in unit container]" are substituted
9
Exempt Schedule
9
0202,0203,0204, 0205,206 , 0207, 0208,0209,0210
All goods [other than fresh or chilled] [, other than pre-packaged and labelled]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "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 enforceable right in respect of such brand name has been foregone voluntarily],subject to the conditions as in the ANNEXURE I ]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
10
Exempt Schedule
10
204
Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container
*****
42/2017(Rate) - 14.11.2017
*****
44/2017 - Integrated Tax (Rate) - 14.11.2017
*****
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
11
Exempt Schedule
11
205
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
*****
42/2017(Rate) - 14.11.2017
*****
44/2017 - Integrated Tax (Rate) - 14.11.2017
*****
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
12
Exempt Schedule
12
206
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container
*****
42/2017(Rate) - 14.11.2017
*****
44/2017 - Integrated Tax (Rate) - 14.11.2017
*****
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
13
Exempt Schedule
13
207
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
*****
42/2017(Rate) - 14.11.2017
*****
44/2017 - Integrated Tax (Rate) - 14.11.2017
*****
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
14
Exempt Schedule
14
208
Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
*****
42/2017(Rate) - 14.11.2017
*****
44/2017 - Integrated Tax (Rate) - 14.11.2017
*****
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
15
Exempt Schedule
15
209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
*****
42/2017(Rate) - 14.11.2017
*****
44/2017 - Integrated Tax (Rate) - 14.11.2017
*****
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
16
Exempt Schedule
16
209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
*****
42/2017(Rate) - 14.11.2017
*****
44/2017 - Integrated Tax (Rate) - 14.11.2017
*****
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
17
Exempt Schedule
17
210
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers
*****
42/2017(Rate) - 14.11.2017
*****
44/2017 - Integrated Tax (Rate) - 14.11.2017
*****
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
18
Exempt Schedule
18
3
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
19
Exempt Schedule
19
301
Live fish.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
20
Exempt Schedule
20
302
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
21
Exempt Schedule
21
0304, 0306, 0307, 0308
All goods, fresh or chilled
Exempt
42/2017(Rate) - 14.11.2017
Exempt
44/2017 - Integrated Tax (Rate) - 14.11.2017
Exempt
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule "0304" & column (3) of schedule " Fish fillets and other fish meat (whether or not minced), fresh or chilled." are substituted
22
Exempt Schedule
22
0303, 0304, 0305, 0306, 0307, 0308, 0309
All goods [other than fresh or chilled] [, other than pre-packaged and labelled]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "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 enforceable right in respect of such brand name has been foregone voluntarily],subject to the conditions as in the ANNEXURE I." vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
23
Exempt Schedule
23
307
Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled
*****
42/2017(Rate) - 14.11.2017
*****
44/2017 - Integrated Tax (Rate) - 14.11.2017
*****
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
24
Exempt Schedule
24
308
Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
*****
42/2017(Rate) - 14.11.2017
*****
44/2017 - Integrated Tax (Rate) - 14.11.2017
*****
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
25
Exempt Schedule
25
401
Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
26
Exempt Schedule
26
403
[Curd, Lassi, Butter milk, other than pre-packaged and labelled]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "Curd; Lassi; Butter milk" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
27
Exempt Schedule
27
406
Chena or paneer,[ other than pre-packaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I.]]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
28
Exempt Schedule
28
407
Birds eggs, in shell, fresh, preserved or cooked
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
29
Exempt Schedule
29
409
Natural honey [, other than pre-packaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I.]]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
30
Exempt Schedule
30
501
Human hair, unworked, whether or not washed or scoured; waste of human hair
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
31
Exempt Schedule
30A
504
All goods, fresh or chilled
Exempt
42/2017(Rate) - 14.11.2017
Exempt
44/2017 - Integrated Tax (Rate) - 14.11.2017
Exempt
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
32
Exempt Schedule
30B
504
All goods [other than fresh or chilled] [, other than pre-packaged and labelled]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I.]]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
33
Exempt Schedule
31
506
All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
34
Exempt Schedule
32
507 90
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
35
Exempt Schedule
33
511
Semen including frozen semen
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
36
Exempt Schedule
34
6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
37
Exempt Schedule
35
701
Potatoes, fresh or chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
38
Exempt Schedule
36
702
Tomatoes, fresh or chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
39
Exempt Schedule
37
703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
40
Exempt Schedule
38
704
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
41
Exempt Schedule
39
705
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
42
Exempt Schedule
40
706
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
43
Exempt Schedule
41
707
Cucumbers and gherkins, fresh or chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
44
Exempt Schedule
42
708
Leguminous vegetables, shelled or unshelled, fresh or chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
45
Exempt Schedule
43
709
Other vegetables, fresh or chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
46
Exempt Schedule
43A
710
Vegetables (uncooked or cooked by steaming or boiling in water), frozen
Exempt
25/2018(Rate) - 31.12.2018
Exempt
26/2018 - Integrated Tax (Rate) - 31.12.2018
Exempt
25/2018 - Union Territory Tax (Rate) - 31.12.2018
01-01-2019
Entry in column ( 3 ) of schedule substituted..
47
Exempt Schedule
43B
711
Vegetables provisionally preserved, but unsuitable in that state for immediate consumption]
Exempt
19/2021(Rate) -29.12.2021
Exempt
19/2021-Integrated Tax (Rate) - 29.12.2021
Exempt
19/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "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" substituted.
48
Exempt Schedule
44
712
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
49
Exempt Schedule
45
713
[Dried leguminous vegetables, shelled, whether or not skinned or split, [other than pre-packaged and labelled]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I.]]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
50
Exempt Schedule
46
714
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, [fresh or chilled,dried]; sago pith.
Exempt
42/2017(Rate) - 14.11.2017
Exempt
44/2017 - Integrated Tax (Rate) - 14.11.2017
Exempt
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "fresh or chilled" Substituted
51
Exempt Schedule
46A
714
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 [, other than pre-packaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I.]]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
52
Exempt Schedule
46B
8
Dried makhana, whether or not shelled or peeled [, other than pre-packaged and labelled]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "[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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I.;]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
53
Exempt Schedule
47
801
Coconuts, fresh or dried, whether or not shelled or peeled
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
54
Exempt Schedule
48
801
Brazil nuts, fresh, whether or not shelled or peeled
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
55
Exempt Schedule
49
802
[Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled]
Exempt
19/2021(Rate) -29.12.2021
Exempt
19/2021-Integrated Tax (Rate) - 29.12.2021
Exempt
19/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled" substituted.
56
Exempt Schedule
50
803
Bananas, including plantains, fresh or dried
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
57
Exempt Schedule
51
804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
58
Exempt Schedule
52
805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
59
Exempt Schedule
53
806
Grapes, fresh
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
60
Exempt Schedule
54
807
Melons (including watermelons) and papaws (papayas), fresh.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
61
Exempt Schedule
55
808
Apples, pears and quinces, fresh.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
62
Exempt Schedule
56
809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
63
Exempt Schedule
57
810
Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard- apple (ata), Bore, Lichi, fresh.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
64
Exempt Schedule
57A
813
Tamarind dried]
Exempt
15/2019(Rate) - 30.09.2019
Exempt
15/2019 - Integrated Tax (Rate) - 30.09.2019
Exempt
15/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Inserted
65
Exempt Schedule
58
814
Peel of citrus fruit or melons (including watermelons), fresh.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
66
Exempt Schedule
59
7, 9 or 10
All goods of seed quality
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Corrigendum - 27.07.2017 Entry in column (2) of schedule"9" Subsituted
67
Exempt Schedule
60
901
Coffee beans, not roasted
Exempt
02/2017(Rate) - 28.06.2017
Exempt
Corrigendum - 27.07.2017
Exempt
Corrigendum - 27.07.2017
01-07-2017
68
Exempt Schedule
61
902
Unprocessed green leaves of tea
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
69
Exempt Schedule
62
909
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
70
Exempt Schedule
63
0910 11 10
Fresh ginger, other than in processed form
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
71
Exempt Schedule
64
0910 30 10
Fresh turmeric, other than in processed form
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
2/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
72
Exempt Schedule
65
1001
Wheat and meslin [, other than prepackaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
73
Exempt Schedule
66
1002
Rye , other than prepackaged and labelled
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
74
Exempt Schedule
67
1003
Barley [, other than prepackaged and labelled]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
75
Exempt Schedule
68
1004
Oats [, other than prepackaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
76
Exempt Schedule
69
1005
Maize (corn) [, other than prepackaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
77
Exempt Schedule
70
1006
Rice [, other than prepackaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
78
Exempt Schedule
71
1007
Grain sorghum [, other than prepackaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
79
Exempt Schedule
72
1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi [,other than prepackaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
80
Exempt Schedule
73
1101
Wheat or meslin flour [, other than prepackaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
81
Exempt Schedule
74
1102
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [, other than prepackaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
82
Exempt Schedule
75
1103
Cereal groats, meal and pellets [, other than pre-packaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
83
Exempt Schedule
76
1104
Cereal grains hulled
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
84
Exempt Schedule
77
1105
[Flour, powder, flakes, granules or pellets of potatoes] [, other than pre-packaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
85
Exempt Schedule
78
1106
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [, other than pre-packaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
86
Exempt Schedule
78A
1106 10 10
Guar meal]
Exempt
42/2017(Rate) - 14.11.2017
Exempt
44/2017 - Integrated Tax (Rate) - 14.11.2017
Exempt
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
87
Exempt Schedule
79
12
All goods of seed quality
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
88
Exempt Schedule
80
1201
Soya beans, whether or not broken, of seed quality.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
89
Exempt Schedule
81
1202
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
90
Exempt Schedule
82
1204
Linseed, whether or not broken, of seed quality.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
91
Exempt Schedule
83
1205
Rape or colza seeds, whether or not broken, of seed quality.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
92
Exempt Schedule
84
1206
Sunflower seeds, whether or not broken, of seed quality.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
93
Exempt Schedule
85
1207
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
94
Exempt Schedule
86
1209
Seeds, fruit and spores, of a kind used for sowing Explanation: This entry does not cover seeds meant for any use other than sowing.]
Exempt
09/2021(Rate) - 30.09.2021
Exempt
9/2021 - Integrated Tax (Rate) - 30.09.2021
Exempt
9/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Entry in column (3) of schedule substituted.
95
Exempt Schedule
87
1210
Hop cones, fresh.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
96
Exempt Schedule
87A
1210 10 00
Hop cones, neither ground nor powdered nor in the form of pellets]
Exempt
42/2017(Rate) - 14.11.2017
Exempt
44/2017 - Integrated Tax (Rate) - 14.11.2017
Exempt
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
97
Exempt Schedule
88
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, fresh or chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
98
Exempt Schedule
89
1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
99
Exempt Schedule
90
1213
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
100
Exempt Schedule
91
1214
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
101
Exempt Schedule
92
1301
Lac and Shellac
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
102
Exempt Schedule
92A
1401
Sal leaves, siali leaves, sisal leaves, sabai grass]
Exempt
19/2018(Rate) - 26.07.2018
Exempt
20/2018 - Integrated Tax (Rate) - 26.07.2018
Exempt
19/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
103
Exempt Schedule
93
1404 90 40
Betel leaves
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
104
Exempt Schedule
93A
1404 90 60
coconut shell, unworked
Exempt
42/2017(Rate) - 14.11.2017
Exempt
44/2017 - Integrated Tax (Rate) - 14.11.2017
Exempt
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
105
Exempt Schedule
93B
1404 90 90
Vegetable materials, for manufacture of jhadoo or broom sticks]
Exempt
19/2018(Rate) - 26.07.2018
Exempt
20/2018 - Integrated Tax (Rate) - 26.07.2018
Exempt
19/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
106
Exempt Schedule
94
1701 or 1702
[(i)Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labelled.; (ii) Khandsari Sugar, other than pre-packaged and labelled]; (iii) Rab, other than pre-packaged and labelled.
Exempt
3/2023-(Rate)- 01.03.2023
Exempt
3/2023-Integrated Tax (Rate)- 01.03.2023
Exempt
3/2023-Union territory Tax (Rate)- 01.03.2023
01-03-2023
Inserted in Column (3), after the item (ii) and the entries relating thereto, the following item and entry shall be inserted, namely: - (iii) Rab, other than pre-packaged and labelled.
107
Exempt Schedule
94A
1901
Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled
Exempt
18/2023-(Rate)- 19.10.2023
Exempt
21/2023-Integrated Tax (Rate)- 19.10.2023
Exempt
18/2023-Union territory Tax (Rate)- 19.10.2023
20-10-2023
Inserted
108
Exempt Schedule
95
1904
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 [, other than pre-packaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
109
Exempt Schedule
96
1905
Pappad, by whatever name it is known, except when served for consumption
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
110
Exempt Schedule
97
1905
Bread (branded or otherwise), except when served for consumption and pizza bread
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
111
Exempt Schedule
97A
2009 89 90
Tender coconut water [, other than pre-packaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "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 such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
112
Exempt Schedule
98
2106
Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
113
Exempt Schedule
99
2201
Water [other than aerated, mineral, [*****] distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container.
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted the word purified, vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
114
Exempt Schedule
100
2201
Non-alcoholic Toddy, Neera including date and palm neera
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
115
Exempt Schedule
101
2202 90 90
Tender coconut water "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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I.
*****
19/2021(Rate) -29.12.2021
*****
19/2021-Integrated Tax (Rate) - 29.12.2021
*****
19/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Omitted
116
Exempt Schedule
102
2301, 2302, 2308, 2309
Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran]
Exempt
13/2022 (Rate) - 30.12.2022
Exempt
13/2022 Integrated Tax (Rate) - 30.12.2022
Exempt
13/2022 Union Territory Tax (Rate) - 30.12.2022
01-01-2023
Entry in column (2) of schedule "[Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & deoiled cake[other than rice-bran]]" Substituted
117
Exempt Schedule
102A
2306
De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018]
Exempt
19/2018(Rate) - 26.07.2018
Exempt
20/2018 - Integrated Tax (Rate) - 26.07.2018
Exempt
19/2018 - Union Territory Tax (Rate) - 26.07.2018
25-01-2018
Explanation in column (3) of schedule added.
118
Exempt Schedule
102B
2306
Cotton seed oil cake]
Exempt
07/2018(Rate) - 25.01.2018
Exempt
8/2018 - Integrated Tax (Rate) - 25.01.2018
Exempt
7/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Entry in column (1) of schedule "102A" Subsituted.
119
Exempt Schedule
102C
2302, 2309
Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda
Exempt
13/2022 (Rate) - 30.12.2022
Exempt
13/2022 Integrated Tax (Rate) - 30.12.2022
Exempt
13/2022 Union Territory Tax (Rate) - 30.12.2022
01-01-2023
Inserted
120
Exempt Schedule
103
2501
[Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water]
Exempt
42/2017(Rate) - 14.11.2017
Exempt
44/2017 - Integrated Tax (Rate) - 14.11.2017
Exempt
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "Salt, all types" Substituted
121
Exempt Schedule
103A
26
Uranium Ore Concentrate]
Exempt
42/2017(Rate) - 14.11.2017
Exempt
44/2017 - Integrated Tax (Rate) - 14.11.2017
Exempt
42/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
122
Exempt Schedule
104
2716 00 00
Electrical energy
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
123
Exempt Schedule
105
2835
Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
124
Exempt Schedule
106
3002
Human Blood and its components
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
125
Exempt Schedule
107
3006
All types of contraceptives
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
126
Exempt Schedule
108
3101
All goods and organic manure [ , other than pre-packaged and labelled.]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I.]]" vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
127
Exempt Schedule
109
3304
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
128
Exempt Schedule
110
3825
Municipal waste, sewage sludge, clinical waste
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
129
Exempt Schedule
111
3926
Plastic bangles
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
130
Exempt Schedule
112
4014
Condoms and contraceptives
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
131
Exempt Schedule
113
4401
Firewood or fuel wood
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
132
Exempt Schedule
114
4402
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
133
Exempt Schedule
114A
44 or 68
Deities made of stone, marble or wood
Exempt
19/2018(Rate) - 26.07.2018
Exempt
20/2018 - Integrated Tax (Rate) - 26.07.2018
Exempt
19/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
134
Exempt Schedule
114B
46
Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope]
Exempt
19/2018(Rate) - 26.07.2018
Exempt
20/2018 - Integrated Tax (Rate) - 26.07.2018
Exempt
19/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
135
Exempt Schedule
114C
46
Plates and cups made up of all kinds of leaves/ flowers/bark]
Exempt
15/2019(Rate) - 30.09.2019
Exempt
15/2019 - Integrated Tax (Rate) - 30.09.2019
Exempt
15/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Inserted
136
Exempt Schedule
115
4802 / 4907
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
137
Exempt Schedule
116
4817 / 4907
Postal items, like envelope, Post card etc., sold by Government
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
138
Exempt Schedule
117
48 or 4907 or 71
Rupee notes or coins when sold to Reserve Bank of India or the Government of India]
Exempt
19/2018(Rate) - 26.07.2018
Exempt
20/2018 - Integrated Tax (Rate) - 26.07.2018
Exempt
19/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Entry in column (2) of schedule and column (3) of schedule Subsituted.
139
Exempt Schedule
118
4907
Cheques, lose or in book form
*****
7/2022-(Rate)- 13.07.2022
*****
7/2022-Integrated Tax (Rate)- 13.07.2022
*****
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
140
Exempt Schedule
119
4901
Printed books, including Braille books
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
141
Exempt Schedule
120
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
142
Exempt Schedule
121
4903
Children's picture, drawing or colouring books
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
143
Exempt Schedule
121A
4904 00 00
Music, printed or in manuscript, whether or not bound or illustrated]
Exempt
25/2018(Rate) - 31.12.2018
Exempt
26/2018 - Integrated Tax (Rate) - 31.12.2018
Exempt
25/2018 - Union Territory Tax (Rate) - 31.12.2018
01-01-2019
Inserted
144
Exempt Schedule
122
4905
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
*****
7/2022-(Rate)- 13.07.2022
*****
7/2022-Integrated Tax (Rate)- 13.07.2022
*****
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
145
Exempt Schedule
122 A
4907
Duty Credit Scrips]
Exempt
35/2017(Rate) - 13.10.2017
Exempt
36/2017 - Integrated Tax (Rate) - 13.10.2017
Exempt
35/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
146
Exempt Schedule
123
5001
Silkworm laying, cocoon
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
147
Exempt Schedule
124
5002
Raw silk
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
148
Exempt Schedule
125
5003
Silk waste
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
149
Exempt Schedule
126
5101
Wool, not carded or combed
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
150
Exempt Schedule
127
5102
Fine or coarse animal hair, not carded or combed
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
151
Exempt Schedule
128
5103
Waste of wool or of fine or coarse animal hair
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
152
Exempt Schedule
129
52
Gandhi Topi
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
153
Exempt Schedule
130
52
Khadi yarn
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
154
Exempt Schedule
130 A
50 to 55
Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets]
Exempt
28/2017(Rate) - 22.09.2017
Exempt
28/2017 - Integrated Tax (Rate) - 22.09.2017
Exempt
28/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
155
Exempt Schedule
131
5303
Jute fibres, raw or processed but not spun
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
156
Exempt Schedule
132
5305
Coconut, coir fibre
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
157
Exempt Schedule
132A
53
Coir pith compost [, other than pre-packaged and labelled]
Exempt
7/2022-(Rate)- 13.07.2022
Exempt
7/2022-Integrated Tax (Rate)- 13.07.2022
Exempt
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I.]]"vide Notification No. 07/2022 -Central Tax (Rate) dated 13.07.2022.
158
Exempt Schedule
133
63
Indian National Flag
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
159
Exempt Schedule
134
6703
Human hair, dressed, thinned, bleached or otherwise worked
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
160
Exempt Schedule
135
6912 00 40
Earthen pot and clay lamps
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
161
Exempt Schedule
135 A
69
Idols made of clay]
Exempt
28/2017(Rate) - 22.09.2017
Exempt
28/2017 - Integrated Tax (Rate) - 22.09.2017
Exempt
28/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
162
Exempt Schedule
136
7018
Glass bangles (except those made from precious metals)
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
163
Exempt Schedule
136A
7117
Bangles of lac/ shellac]
Exempt
07/2018(Rate) - 25.01.2018
Exempt
8/2018 - Integrated Tax (Rate) - 25.01.2018
Exempt
7/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Entry in column (2) of schedule" 7113 " Substituted
164
Exempt Schedule
137
8201
Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry, other than ghamella
Exempt
07/2018(Rate) - 25.01.2018
Exempt
8/2018 - Integrated Tax (Rate) - 25.01.2018
Exempt
7/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
""other than ghamella" Added to Entry in column (3) of schedule after "used in agriculture, horticulture or forestry"
165
Exempt Schedule
138
8445
[Charkha for hand spinning of yarns, including amber charkha]
Exempt
28/2017(Rate) - 22.09.2017
Exempt
28/2017 - Integrated Tax (Rate) - 22.09.2017
Exempt
28/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Entry in column (3) of schedule "Amber charkha" Subsituted.
166
Exempt Schedule
139
8446
Handloom [weaving machinery]
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
167
Exempt Schedule
140
8802 60 00
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
168
Exempt Schedule
141
8807
Parts of goods of heading 8801
*****
7/2022-(Rate)- 13.07.2022
*****
7/2022-Integrated Tax (Rate)- 13.07.2022
*****
7/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
169
Exempt Schedule
142
9021
Hearing aids
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
170
Exempt Schedule
143
92
[Indigenous handmade musical instruments as listed in ANNEXURE II]
Exempt
28/2017(Rate) - 22.09.2017
Exempt
28/2017 - Integrated Tax (Rate) - 22.09.2017
Exempt
28/2017 - Union Territory Tax (Rate) - 22.09.2017
15-11-2017
Entry in column (3) of schedule"Indigenous handmade musical instruments" Subsituted
171
Exempt Schedule
144
9603
[Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles]
Exempt
28/2017(Rate) - 22.09.2017
Exempt
28/2017 - Integrated Tax (Rate) - 22.09.2017
Exempt
28/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Entry in column (3) of schedule "Muddhas made of sarkanda and phool bahari jhadoo" Subsituted
172
Exempt Schedule
145
9609
Slate pencils and chalk sticks
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
173
Exempt Schedule
146
9610 00 00
Slates
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
174
Exempt Schedule
146A
9619 00 10 or 9619 00 20
Sanitary towels (pads) or sanitary napkins; tampons]
Exempt
19/2018(Rate) - 26.07.2018
Exempt
20/2018 - Integrated Tax (Rate) - 26.07.2018
Exempt
19/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
175
Exempt Schedule
147
9803
Passenger baggage
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
176
Exempt Schedule
148
Any chapter
Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) "Vibhuti" , (vi) Unbranded honey [*****] (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika
Exempt
07/2018(Rate) - 25.01.2018
Exempt
8/2018 - Integrated Tax (Rate) - 25.01.2018
Exempt
7/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Entry in column (3) of schedule serial no (v) "Vibhuti sold by religious institutions" Subsituted
177
Exempt Schedule
149
-
Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.
Exempt
02/2017(Rate) - 28.06.2017
Exempt
02/2017 - Integrated Tax (Rate) - 28.06.2017
Exempt
02/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
178
Exempt Schedule
150
-
Supply of goods by a Government entity to Central Government, State Government,Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants]
Exempt
35/2017(Rate) - 13.10.2017
Exempt
36/2017 - Integrated Tax (Rate) - 13.10.2017
Exempt
35/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
179
Exempt Schedule
151
Any Chapter
Parts for manufacture of hearing aids]
Exempt
07/2018(Rate) - 25.01.2018
Exempt
8/2018 - Integrated Tax (Rate) - 25.01.2018
Exempt
7/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Inserted
180
Exempt Schedule
152
Any Chapter except 71
Rakhi (other than those made of goods falling under Chapter 71)]
Exempt
19/2018(Rate) - 26.07.2018
Exempt
20/2018 - Integrated Tax (Rate) - 26.07.2018
Exempt
19/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
181
Exempt Schedule
153
Any Chapter
Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, whereauction proceeds are to be used for public or charitable cause.]
Exempt
25/2018(Rate) - 31.12.2018
Exempt
26/2018 - Integrated Tax (Rate) - 31.12.2018
Exempt
25/2018 - Union Territory Tax (Rate) - 31.12.2018
01-01-2019
Inserted
182
I
1
0202,0203, 0204,0205, 0206,0207, 0208,0209, 0210
All goods [other than fresh or chilled] ,[pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Entry in column (3) substituted the words "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." vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
183
I
2
0303, 0304, 0305, 0306, 0307, 0308, 0309
All goods [other than fresh or chilled] [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Entry in column (3) substituted the words "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." vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
184
I
3
305
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
185
I
4
306
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
186
I
5
307
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
187
I
6
308
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
188
I
7
401
Ultra High Temperature (UHT) milk
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
189
I
8
402
Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
190
I
9
403
[Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa]
2.5%
18/2021(Rate) -29.12.2021
5.0%
18/2021-Integrated Tax (Rate) - 29.12.2021
2.5%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "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" substituted.
191
I
9A
403
[Curd, Lassi, Butter milk, pre-packaged and labelled]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
192
I
10
404
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
193
I
11
406
Chena or paneer [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
194
I
12
408
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.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
195
I
13
409
Natural honey [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
196
I
14
410
[Insects and other edible products of animal origin, not elsewhere specified or included]
2.5%
18/2021(Rate) -29.12.2021
5.0%
18/2021-Integrated Tax (Rate) - 29.12.2021
2.5%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "Edible products of animal origin, not elsewhere specified or included" substituted.
197
I
15
502
Pigs, hogs or boars bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
198
I
16
504
[All goods [other than fresh or chilled][, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
199
I
17
505
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
200
I
18
0507 [Except 0507 90]
Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
201
I
19
508
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.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
202
I
20.
510
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.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
203
I
21
511
Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
204
I
22
7
Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
205
I
23
710
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 I.
*****
24/2018(Rate) - 31.12.2018
*****
25/2018 - Integrated Tax (Rate) - 31.12.2018
*****
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Omitted
206
I
24
711
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
*****
24/2018(Rate) - 31.12.2018
*****
25/2018 - Integrated Tax (Rate) - 31.12.2018
*****
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Omitted
207
I
25
713
Dried leguminous vegetables, shelled, whether or not skinned or split [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
208
I
26
714
[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, pre-packaged and labelled.
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
209
I
27
801
[Cashew nuts, whether or not shelled or peeled, desiccated coconuts ]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "desiccated coconuts" Inserted.
210
I
28
802
Dried areca nuts, whether or not shelled or peeled
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
211
I
29
0802, 0813
Dried chestnuts (singhada), whether or not shelled or peeled
2.5%
34/2017(Rate) - 13.10.2017
5.0%
35/2017 - Integrated Tax (Rate) - 13.10.2017
2.5%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Entry in column (2) of schedule "0802" Substituted
212
I
29A
802
Walnuts, whether or not shelled]
2.5%
27/2017(Rate) - 22.09.2017
5.0%
27/2017 - Integrated Tax (Rate) - 22.09.2017
2.5%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
213
I
30
8
Dried makhana, whether or not shelled or peeled [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
214
I
30A
804
Mangoes sliced, dried]
2.5%
34/2017(Rate) - 13.10.2017
5.0%
35/2017 - Integrated Tax (Rate) - 13.10.2017
2.5%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
(a) bearing a registered brand name; or
215
I
31
806
Grapes, dried, and raisins
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
(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.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
216
I
32
811
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
217
I
33
812
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
218
I
33A
813
Tamarind, dried
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
219
I
34
814
Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
220
I
35
901
["Coffee roasted , whether or not decaffeinated"]; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Corrigendum - 12.07.2017 - Entry in column (3) of schedule "Coffee, whether or not roasted or decaffeinated" Substituted
221
I
36
902
Tea, whether or not flavoured [other than unprocessed green leaves of tea]
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
222
I
37
903
Mate
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
223
I
38
904
Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
224
I
39
0905
Vanilla
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
225
I
40
906
Cinnamon and cinnamon-tree flowers
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
226
I
41
907
Cloves (whole fruit, cloves and stems)
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
227
I
42
908
Nutmeg, mace and cardamoms
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
228
I
43
909
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
229
I
44
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
230
I
45
10
All goods i.e. cereals [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
231
I
46
1001
Wheat and meslin [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
232
I
47
1002
Rye [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
233
I
48
1003
Barley [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
234
I
49
1004
Oats [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
235
I
50
1005
Maize (corn) [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
236
I
51
1006
Rice [,pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
237
I
52
1007
Grain sorghum [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
238
I
53
1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi [,pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
239
I
54
1101
Wheat or meslin flour [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
240
I
55
1102
Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
241
I
56
1103
Cereal groats, meal and pellets, including suji and dalia, [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
242
I
57
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]
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
243
I
58
1105
Meal, powder, [Flour,] flakes, granules and pellets of potatoes [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
244
I
59
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 ofChapter 8, [pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
245
I
60
1106 10 10
Guar meal
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
246
I
61
713
Guar gum refined split
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Corrigendum Entry in column (2) of schedule "110610 90" Substituted
247
I
62
1109 00 00
Wheat gluten, whether or not dried
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
248
I
63
12
All goods other than of seed quality
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
249
I
64
1201
Soya beans, whether or not broken other than of seed quality.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
250
I
65
1202
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
251
I
66
1203
Copra [" *** "]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "other than of seed quality" Omitted
252
I
67
1204
Linseed, whether or not broken other than of seed quality.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
253
I
68
1205
Rape or colza seeds, whether or not broken other than of seed quality.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
254
I
69
1206
Sunflower seeds, whether or not broken other than of seed quality
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
255
I
70
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
256
I
71
1208
Flour and meals of oil seeds or oleaginous fruits, other than those of mustard
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
257
I
71A
1209
Tamarind seeds meant for any use other than sowing]
2.5%
08/2021(Rate) - 30.09.2021
5.0%
8/2021 - Integrated Tax (Rate)-30.09.2021
2.5%
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Inserted
258
I
72
1210 20 00
Hop cones, ground, powdered or in the form of pellets; lupulin]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule "1210" & Entry in column (3) of schedule " Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin" Substituted
259
I
73
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
260
I
74
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
261
I
75
1301
Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
262
I
76
1301
Compounded asafoetida commonly known as heeng
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
263
I
76A
13
Tamarind kernel powder]
2.5%
06/2018(Rate) - 25.01.2018
5.0%
7/2018 - Integrated Tax (Rate) - 25.01.2018
2.5%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Inserted
264
I
77
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)
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
265
I
78
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.]]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule "1404 [other than 1404 90 10, 1404 90 40, 1404 90 50] & Entry in column (3) of schedule "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]" Substituted
266
I
78A
1404 or 3305
Mehendi paste in cones]
2.5%
06/2018(Rate) - 25.01.2018
5.0%
7/2018 - Integrated Tax (Rate) - 25.01.2018
2.5%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Inserted
267
I
79
1507
Soya-bean oil and its fractions, whether or not refined, but not chemically modified
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
268
I
80
1508
Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
269
I
81
1509
Olive oil and its fractions, whether or not refined, but not chemically modified.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
270
I
82
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
271
I
83
1511
Palm oil and its fractions, whether or not refined, but not chemically modified.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
272
I
84
1512
Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
273
I
85
1513
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
274
I
86
1514
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
275
I
87
1515
[Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.]
2.5%
18/2021(Rate) -29.12.2021
5.0%
18/2021-Integrated Tax (Rate) - 29.12.2021
2.5%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified." substituted.
276
I
88
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.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
277
I
89
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
278
I
90
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
279
I
91
1701
Beet sugar, cane sugar, [" *** "]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "khandsari sugar" Omitted.
280
I
91A
1701 or 1702
Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled
2.5%
3/2023-(Rate)- 01.03.2023
5.0%
3/2023-Integrated Tax (Rate)- 01.03.2023
2.5%
3/2023-Union territory Tax (Rate)- 01.03.2023
01-03-2023
Entry in column (3), substituted.
281
I
92
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]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "Palmyra sugar, mishri, batasha, bura" Substituted.
282
I
92A
1703
Molasses
2.5%
17/2023(Rate) - 19.10.2023
5.0%
20/2023 - Integrated Tax (Rate) - 19.10.2023
2.5%
17/2023 - Union territory Tax (Rate) - 19.10.2023
20-10-2023
283
I
93
1801
Cocoa beans whole or broken, raw or roasted
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
284
I
94
1802
Cocoa shells, husks, skins and other cocoa waste
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
285
I
95
1803
Cocoa paste whether or not de-fatted
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
286
I
96
1901 20 00
Mixes and doughs for the preparation of bread, pastry and other bakers wares
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
287
I
96A
1901
Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled
2.5%
17/2023(Rate) - 19.10.2023
5.0%
20/2023 - Integrated Tax (Rate) - 19.10.2023
2.5%
17/2023 - Union territory Tax (Rate) - 19.10.2023
20-10-2023
288
I
97
1902
Seviyan (vermicelli)
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
289
I
98
1903
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
290
I
98A
1904
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parchedpaddy or rice coated with sugar or gur, commonly known as Murki, pre-packaged and labelled
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
291
I
99
1905
Pizza bread
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
292
I
99A
1905 or 2106
Khakhra, plain chapatti or roti]
2.5%
34/2017(Rate) - 13.10.2017
5.0%
35/2017 - Integrated Tax (Rate) - 13.10.2017
2.5%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
293
I
99B
1905
Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion
2.5%
09/2023- (Rate) - 26.07.2023
2.5%
09/2023 - Integrated Tax (Rate) - 28.06.2017
2.5%
09/2023 - Union Territory Tax (Rate) - 26.07.2023
27-07-2023
Inserted
294
I
100
1905 40 00
Rusks, toasted bread and similar toasted products
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
295
I
100A
2106
Roasted Gram , [idli/dosa batter, chutney powder]]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule ",idli/dosa batter, chutney powder" Inserted
296
I
101
2106 90
Sweetmeats
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
297
I
101A
2106 90
Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, [other than those pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"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 in the ANNEXURE.]]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
298
I
102
2201 90 10
Ice and snow
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
299
I
102A
2207
Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)
2.5%
12/2022 (Rate) - 30.12.2022
5.0%
12/2022 Integrated Tax (Rate) - 30.12.2022
2.5%
12/2022 Union Territory Tax (Rate) - 30.12.2022
01-01-2023
Substituted in column (3), read as- Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)
300
I
103
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
301
I
103A
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 shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake]
2.5%
12/2022 (Rate) - 30.12.2022
5.0%
12/2022 Integrated Tax (Rate) - 30.12.2022
2.5%
12/2022 Union Territory Tax (Rate) - 30.12.2022
01-01-2023
Substituted in column (3), read as-Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake.]]
302
I
103B
2302
Ricebran (other than de-oiled rice bran)]
2.5%
06/2018(Rate) - 25.01.2018
5.0%
7/2018 - Integrated Tax (Rate) - 25.01.2018
2.5%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Inserted
303
I
104
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
304
I
105
2304
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil "[****]"
2.5%
27/2017(Rate) - 22.09.2017
5.0%
27/2017 - Integrated Tax (Rate) - 22.09.2017
2.5%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Entry in column (3) of schedule "[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]" Omitted
305
I
106
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 "[****]"
2.5%
27/2017(Rate) - 22.09.2017
5.0%
27/2017 - Integrated Tax (Rate) - 22.09.2017
2.5%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Entry in column (3) of schedule "[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]" Omitted
306
I
107
2306
[Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake]
2.5%
18/2021(Rate) -29.12.2021
5.0%
18/2021-Integrated Tax (Rate) - 29.12.2021
2.5%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "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]" substituted.
307
I
108
2307
Wine lees; argol
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
308
I
108A
2309
Fish soluble paste
2.5%
09/2023- (Rate) - 26.07.2023
2.5%
09/2023 - Integrated Tax (Rate) - 28.06.2017
2.5%
09/2023 - Union Territory Tax (Rate) - 26.07.2023
27-07-2023
Inserted
309
I
109
2401
Tobacco leaves
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
310
I
110
2502
Unroasted iron pyrites.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
311
I
111
2503
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur ]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule "2503 [except 2503 00 10]" & entry in column (3) of schedule "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]" Subsituted
312
I
112
2504
Natural graphite.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
313
I
113
2505
Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
314
I
114
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.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
315
I
115
2507
Kaolin and other kaolinic clays, whether or not calcined.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
316
I
116
2508
Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
317
I
117
2509
Chalk.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
318
I
118
2510
Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
319
I
119
2511
Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
320
I
120
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.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
321
I
121
2513
Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
322
I
122
2514
Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
323
I
123
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]
2.5%
18/2018(Rate) - 26.07.2018
5.0%
19/2018 - Integrated Tax (Rate) - 26.07.2018
2.5%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Entry in column (2) of schedule and column (3) of schedule substituted.
324
I
123A
2515 11 00
Marble and travertine, crude or roughly trimmed]
2.5%
24/2018(Rate) - 31.12.2018
5.0%
25/2018 - Integrated Tax (Rate) - 31.12.2018
2.5%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Inserted
325
I
124
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.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
326
I
125
2516 11 00
Granite crude or roughly trimmed
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
327
I
126
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; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
328
I
127
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; 2518 10 dolomite, Not calcined or sintered]
2.5%
18/2021(Rate) -29.12.2021
5.0%
18/2021-Integrated Tax (Rate) - 29.12.2021
2.5%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "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" substituted.
329
I
128
2519
Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
330
I
129
2520
Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
331
I
130
2521
Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
332
I
131
2522
Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
333
I
132
2524
Asbestos
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
334
I
133
2525
Mica, including splitting; mica waste.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
335
I
134
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.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
336
I
135
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)]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "(calculated on dry weight)" Inserted.
337
I
136
2529
Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
338
I
137
2530
Mineral substances not elsewhere specified or included.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
339
I
138
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]
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
340
I
139
2601
Iron ores and concentrates, including roasted iron pyrites
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
341
I
140
2602
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
342
I
141
2603
Copper ores and concentrates.
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
343
I
142
2604
Nickel ores and concentrates.
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
344
I
143
2605
Cobalt ores and concentrates.
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
345
I
144
2606
Aluminium ores and concentrates.
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
346
I
145
2607
Lead ores and concentrates.
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
347
I
146
2608
Zinc ores and concentrates.
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
348
I
147
2609
Tin ores and concentrates.
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
349
I
148
2610
Chromium ores and concentrates.
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
350
I
149
2611
Tungsten ores and concentrates.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
351
I
150
2612
Uranium or thorium ores and concentrates.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
352
I
151
2613
Molybdenum ores and concentrates.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
353
I
152
2614
Titanium ores and concentrates.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
354
I
153
2615
Niobium, tantalum, vanadium or zirconium ores and concentrates.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
355
I
154
2616
Precious metal ores and concentrates.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
356
I
155
2617
Other ores and concentrates
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
357
I
156
2618
Granulated slag (slag sand) from the manufacture of iron or steel
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
358
I
156A
2621
Fly Ash ]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
359
I
156B
2619
Linz-Donawitz (LD) Slag
2.5%
09/2023- (Rate) - 26.07.2023
2.5%
09/2023 - Integrated Tax (Rate) - 28.06.2017
2.5%
09/2023 - Union Territory Tax (Rate) - 26.07.2023
27-07-2023
Inserted
360
I
157
27
Bio-gas
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
361
I
158
2701
Coal; briquettes, ovoids and similar solid fuels manufactured from coal
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
362
I
159
2702
Lignite, whether or not agglomerated, excluding jet
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
363
I
160
2703
Peat (including peat litter), whether or not agglomerated
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
364
I
161
2704
Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
365
I
162
2705
Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
366
I
163
2706
Tar distilled from coal, from lignite or from peat
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
367
I
164
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);]
2.5%
14/2019(Rate) - 30.09.2019
5.0%
14/2019 - Integrated Tax (Rate) - 30.09.2019
2.5%
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Entry in column (3) of schedule inserted.
368
I
165
2711 12 00, 2711 13 00, 2711 19 10
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.
2.5%
01/2024(Rate) - 03.01.2024
5.0%
1/2024 - Integrated Tax (Rate) - 03.01.2024
2.5%
1/2024 - Union Territory Tax (Rate) - 03.01.2024
04-01-2024
Entry in column (2) substituted
369
I
165A
2711 12 00, 2711 13 00, 2711 19 10
Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers]
2.5%
01/2024(Rate) - 03.01.2024
5.0%
1/2024 - Integrated Tax (Rate) - 03.01.2024
2.5%
1/2024 - Union Territory Tax (Rate) - 03.01.2024
04-01-2024
Entry in column (2) substituted
370
I
166
28
Thorium oxalate
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
371
I
167
28
Enriched KBF4 (enriched potassium fluroborate)
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
372
I
168
28
Enriched elemental boron
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
373
I
169
28
Nuclear fuel
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
374
I
170
2805 11
Nuclear grade sodium
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
375
I
170A
2809
Fertilizer grade phosphoric acid]
2.5%
18/2018(Rate) - 26.07.2018
5.0%
19/2018 - Integrated Tax (Rate) - 26.07.2018
2.5%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
376
I
171
2845
Heavy water and other nuclear fuels
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
377
I
172
2853
Compressed air
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
378
I
173
30
Insulin
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
379
I
174
3002, 3006
Animal or Human Blood Vaccines
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
380
I
175
30
Diagnostic kits for detection of all types of hepatitis
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
381
I
176
30
Desferrioxamine injection or deferiprone
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
382
I
177
30
Cyclosporin
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
383
I
178
30
Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
384
I
179
30
Oral re-hydration salts
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
385
I
180
30 or Any other Chapter
Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Corrigendum - 30.06.2017 - Entry in column (3) of schedule "or Any other Chapter" Inserted.
386
I
181
30
Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
387
I
181A
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]
2.5%
34/2017(Rate) - 13.10.2017
5.0%
35/2017 - Integrated Tax (Rate) - 13.10.2017
2.5%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
388
I
181B
3006
Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
389
I
182
3101
All goods i.e. animal or vegetable fertilisers or organic fertilisers [, pre-packaged and labelled.]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"put up in unit containers and bearing a brand name]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
390
I
182A
3102
Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Inserted
391
I
182B
3103
Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Inserted
392
I
182C
3104
Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Inserted
393
I
182D
3105
Mineral or chemical fertilisers containing two or three of the fertilizing 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]
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Inserted
394
I
183
32
Wattle extract, quebracho extract, chestnut extract
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
395
I
184
3202
Enzymatic preparations for pre-tanning
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
396
I
185
3307 41 00
[Agarbatti, lobhan, dhoopbatti, dhoop, sambhrani]
2.50%
27/2017(Rate) - 22.09.2017
5.00%
27/2017 - Integrated Tax (Rate) - 22.09.2017
2.50%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Entry in column (3) of schedule "Agarbatti, lobhan" Substituted.
397
I
186
3402
Sulphonated castor oil, fish oil or sperm oil
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
398
I
186A
3816
Dolomite ramming mix
2.5%
18/2021(Rate) -29.12.2021
5.0%
18/2021-Integrated Tax (Rate) - 29.12.2021
2.5%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (1) (2) and (3) of schedule substituted for S. No. 186A.
399
I
186B
3826
Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel]
2.5%
18/2021(Rate) -29.12.2021
5.0%
18/2021-Integrated Tax (Rate) - 29.12.2021
2.5%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (1) (2) and (3) of schedule substituted for S. No. 186A.
400
I
187
3605 00 10
Handmade safety matchesExplanation. 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
*****
03/2020(Rate) - 25.03.2020
*****
03/2020 - Intergrated Tax (Rate) - 25.03.2020
*****
03/2020 - Union territory Tax (Rate) - 25.03.2020
01-04-2020
Omitted
401
I
187A
3915
Waste, parings or scrap, of plastics
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
402
I
188
4001
Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
403
I
188A
4004 00 00
Waste, parings or scrap of rubber (other than hard rubber)]
2.5%
34/2017(Rate) - 13.10.2017
5.0%
35/2017 - Integrated Tax (Rate) - 13.10.2017
2.5%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
404
I
189
4011 30 00
New pneumatic tyres, of rubber of a kind used on aircraft;]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule"4016" & entry in column (3) of schedule "Toy balloons made of natural rubber latex" Substituted.
405
I
190
4011, 4013
Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
406
I
191
4016
Erasers
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
407
I
191A
4017
Waste or scrap of hard rubber]
2.5%
34/2017(Rate) - 13.10.2017
5.0%
35/2017 - Integrated Tax (Rate) - 13.10.2017
2.5%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
408
I
192
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
409
I
193
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
410
I
194
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
411
I
195
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
412
I
196
4105
Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
413
I
197
4106
Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
414
I
197A
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
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
415
I
197B
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
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
416
I
197C
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
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
417
I
197D
4114
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
418
I
197E
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]
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
419
I
198
4401
Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
420
I
198A
4501
Natural cork, raw or simply prepared]
2.5%
24/2018(Rate) - 31.12.2018
5.0%
25/2018 - Integrated Tax (Rate) - 31.12.2018
2.5%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Inserted
421
I
198AA]
4601 , 4602
[Manufactures of straw,of esparto or of other plaiting materials; basketware and wicker work]
2.5%
24/2018(Rate) - 31.12.2018
5.0%
25/2018 - Integrated Tax (Rate) - 31.12.2018
2.5%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Old 198A re-numbered as S. No. 198AA.
422
I
198B
4707
Recovered waste or scrap of paper or paperboard]
2.5%
34/2017(Rate) - 13.10.2017
5.0%
35/2017 - Integrated Tax (Rate) - 13.10.2017
2.5%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
423
I
199
4801
Newsprint, in rolls or sheets
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
424
I
200
4823
[Kites, Paper mache articles]
2.5%
27/2017(Rate) - 22.09.2017
5.0%
27/2017 - Integrated Tax (Rate) - 22.09.2017
2.5%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
26-07-2017
Entry in column (3) of schedule"Kites" Substituted.
425
I
201
4901
Brochures, leaflets and similar printed matter, whether or not in single sheets
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
426
I
201A
4907
Duty Credit Scrips]
*****
34/2017(Rate) - 13.10.2017
*****
35/2017 - Integrated Tax (Rate) - 13.10.2017
*****
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Omitted
427
I
202
5004 to 5006
Silk yarn
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
428
I
203
5007
Woven fabrics of silk or of silk waste
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
429
I
204
5104
Garneted stock of wool or of fine or coarse animal hair, shoddy wool
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
430
I
205
5105
Wool and fine or coarse animal hair, carded or combed
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
431
I
206
5106 to 5110
Yarn of wool or of animal hair
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
432
I
207
5111 to 5113
Woven fabrics of wool or of animal hair
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
433
I
208
5201 to 5203
Cotton and Cotton waste
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
434
I
209
5204
Cotton sewing thread, whether or not put up for retail sale
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
435
I
210
5205 to 5207
Cotton yarn [other than khadi yarn]
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
436
I
211
5208 to 5212
Woven fabrics of cotton
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
437
I
212
5301
All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
438
I
213
5302
True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
439
I
214
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 garneted stock)
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
440
I
215
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, [including coir pith compost [, pre-packaged and labelled]]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted in column (3), read as-"put up in unit containers and bearing a brand name]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
441
I
216
5309 to 5311
Woven fabrics of other vegetable textile fibres, paper yarn
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
442
I
217
5407, 5408
Woven fabrics of manmade textile materials
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
443
I
218
5512 to 5516
Woven fabrics of manmade staple fibres
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
444
I
218A
5605 00 10
Real zari thread (gold) and silver thread, combined with textile thread]
2.5%
34/2017(Rate) - 13.10.2017
5.0%
35/2017 - Integrated Tax (Rate) - 13.10.2017
2.5%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
445
I
218AA
5605 00 00
Imitation zari thread or yarn known by any name in trade parlance
2.5%
09/2023- (Rate) - 26.07.2023
2.5%
09/2023 - Integrated Tax (Rate) - 28.06.2017
2.5%
09/2023 - Union Territory Tax (Rate) - 26.07.2023
27-07-2023
Inserted
446
I
218C
5608
Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
447
I
218D
5609
Products of coir]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
448
I
219
5702, 5703, 5705
[Coir mats, matting, floor covering and handloom durries]
2.5%
18/2018(Rate) - 26.07.2018
5.0%
19/2018 - Integrated Tax (Rate) - 26.07.2018
2.5%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Entry in column (3) of schedule substituted.
449
I
219A
5801
all goods]
2.5%
18/2018(Rate) - 26.07.2018
5.0%
19/2018 - Integrated Tax (Rate) - 26.07.2018
2.5%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Entry in column (3) of schedule substituted.
450
I
219AA
5806
Narrow woven fabrics, other than goods of heading 5807 narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
451
I
219B
5808
Saree fall]
2.5%
27/2017(Rate) - 22.09.2017
5.0%
27/2017 - Integrated Tax (Rate) - 22.09.2017
2.5%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
452
I
220
5809, 5810
Embroidery or zari articles, that is to say,- imi, zari, kasab, ["salma"], dabka, chumki, [gota, sitara], naqsi, kora, glass beads, badla, [gizai]
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Corrigendum - Entry in column (2) of schedule " saima", gotasitara, glzal Substituted.
453
I
221
60
Knitted or crocheted fabrics [All goods]
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
454
I
222
61 or 6501 or 6505
Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece]
2.5%
18/2018(Rate) - 26.07.2018
5.0%
19/2018 - Integrated Tax (Rate) - 26.07.2018
2.5%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Entry in column (2) of schedule and column (3) of schedule substituted.
455
I
223
62
Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
456
I
224
63 [other than 6305 32 00, 6305 33 00, 6309]
Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece ]
2.5%
14/2019(Rate) - 30.09.2019
5.0%
14/2019 - Integrated Tax (Rate) - 30.09.2019
2.5%
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Entry in column (2) of schedule substituted.
457
I
224A
6309 or 6310]
Worn clothing and other worn articles; rags ]
2.5%
06/2018(Rate) - 25.01.2018
5.0%
7/2018 - Integrated Tax (Rate) - 25.01.2018
2.5%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Entry in column (2) of schedule" 6309" Substituted
458
I
225
64
Footwear of sale value not exceeding Rs.1000 per pair
*****
21/2021(Rate) -31.12.2021
*****
21/2021-Integrated Tax (Rate) - 31.12.2021
*****
21/2021-Union Territory Tax (Rate) - 31.12.2021
01-01-2022
Omitted
459
I
225A
6602 00 00
Walking-sticks including seat sticks
2.5%
24/2018(Rate) - 31.12.2018
5.0%
25/2018 - Integrated Tax (Rate) - 31.12.2018
2.5%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Inserted
460
I
225B
6815
Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks;]
*****
1/2022(Rate) - 31.03.2022
*****
1/2022(Rate) - 31.03.2022
*****
1/2022(Rate) - 31.03.2022
01-04-2022
Omitted
461
I
226
6901 00 10
Bricks of fossil meals or similar siliceous earths
*****
1/2022(Rate) - 31.03.2022
*****
1/2022(Rate) - 31.03.2022
*****
1/2022(Rate) - 31.03.2022
01-04-2022
Omitted
462
I
227
6904 10 00
Building bricks
*****
1/2022(Rate) - 31.03.2022
*****
1/2022(Rate) - 31.03.2022
*****
1/2022(Rate) - 31.03.2022
01-04-2022
Omitted
463
I
228
6905 10 00
Earthen or roofing tiles
*****
1/2022(Rate) - 31.03.2022
*****
1/2022(Rate) - 31.03.2022
*****
1/2022(Rate) - 31.03.2022
01-04-2022
Omitted
464
I
228A
7001
Cullet or other waste or scrap of glass]
2.5%
34/2017(Rate) - 13.10.2017
5.0%
35/2017 - Integrated Tax (Rate) - 13.10.2017
2.5%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
465
I
229
7018
Glass beads.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
466
I
230
84
Pawan Chakki that is Air Based Atta Chakki
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
467
I
230A
8407 10 00, 8411
Aircraft engines]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
468
I
231
8413, 8413 91
Hand pumps and parts thereof
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
469
I
232
8419 12
Solar water heater and system
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
470
I
233
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
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
471
I
234
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 into 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. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(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.
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
472
I
234A
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]]
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
473
I
234B
8504
Charger or charging station for Electrically operated vehicles]
2.5%
12/2019(Rate) - 31.07.2019
5.0%
12/2019 - Integrated Tax (Rate) - 31.07.2019
2.5%
12/2019 - Union Territory Tax (Rate) - 31.07.2019
01-08-2019
Inserted
474
I
234C
8509
Wet grinder consisting of stone as grinder]
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
475
I
235
8601
Rail locomotives powered from an external source of electricity or by electric accumulators
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
476
I
236
8602
Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
477
I
237
8603
Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
478
I
238
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)
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
479
I
239
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)
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
480
I
240
8606
Railway or tramway goods vans and wagons, not self-propelled
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
481
I
241
8607
Parts of railway or tramway locomotives or rolling- stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
482
I
242
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
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
483
I
242A
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.]
2.5%
12/2019(Rate) - 31.07.2019
5.0%
12/2019 - Integrated Tax (Rate) - 31.07.2019
2.5%
12/2019 - Union Territory Tax (Rate) - 31.07.2019
01-08-2019
Inserted
484
I
243
8713
Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
485
I
243A
8714 20
Parts and accessories of carriage for disabled persons]
2.5%
24/2018(Rate) - 31.12.2018
5.0%
25/2018 - Integrated Tax (Rate) - 31.12.2018
2.5%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Inserted
486
I
243B
88 or Any other Chapter
Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock up sand modules, raw material and consumables required for launch vehicles and satellites and payloads]
2.5%
24/2018(Rate) - 31.12.2018
5.0%
25/2018 - Integrated Tax (Rate) - 31.12.2018
2.5%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
S. No. 243A re-numbered as S. No. 243B
487
I
244
8802 or 8806
Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use]
2.5%
18/2021(Rate) -29.12.2021
5.0%
18/2021-Integrated Tax (Rate) - 29.12.2021
2.5%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (1) (2) and (3) of schedule for S. No. 244 substituted.
488
I
245
8807
[Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III)]
2.5%
18/2021(Rate) -29.12.2021
5.0%
18/2021-Integrated Tax (Rate) - 29.12.2021
2.5%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (2) of schedule "8803" and Entry in column (3) of schedule "Parts of goods of heading 8802" for S. No. 245 substituted.
489
I
246
8901
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
490
I
247
8902
Fishing vessels; factory ships and other vessels for processing or preserving fishery products
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
491
I
248
8904
Tugs and pusher craft
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
492
I
249
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
493
I
250
8906
Other vessels, including warships and lifeboats other than rowing boats
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
494
I
251
8907
Other floating structures (for example, rafts, tanks, coffer-dams, landing- stages, buoys and beacons)
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
495
I
252
Any chapter
Parts of goods of headings 8901, 8902, 8904, 8905,8906, 8907
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
496
I
253
90
Coronary stents and coronary stent systems for use with cardiac catheters
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
497
I
254
90 or any other Chapter
Artificial kidney
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
498
I
255
90 or 84
Disposable sterilized dialyzer or micro barrier of artificial kidney
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
499
I
255A
9021
Orthopaedic appliances, such as crutches, surgical belts, and trusses; 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 hearing aids]
2.5%
6/2022-(Rate)- 13.07.2022
5.0%
6/2022-Integrated Tax (Rate)- 13.07.2022
2.5%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
500
I
256
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
501
I
257
90 or any other Chapter
Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
502
I
257A
9404
Cotton quilts of sale value not exceeding Rs. 1000 per piece"]
2.5%
27/2017(Rate) - 22.09.2017
5.0%
27/2017 - Integrated Tax (Rate) - 22.09.2017
2.5%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
503
I
257B
9401 10 00
Aircraft seats]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
504
I
258
9405
Kerosene pressure lantern
2.5%
18/2021(Rate) -29.12.2021
5.0%
18/2021-Integrated Tax (Rate) - 29.12.2021
2.5%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (2) of schedule "9405 50 31" substituted.
505
I
259
9405 91 00, 9405 92 00 or 9405 99 00
Parts of kerosene pressure lanterns including gas mantles
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
506
I
259A
9503
Toy balloons made of natural rubber latex
2.5%
01/2021(Rate) - 02.06.2021
5.0%
01/2021 - Integrated Tax (Rate) - 02.06.2021
2.5%
01/2021 - Union territory Tax (Rate) - 02.06.2021
02-06-2021
Entry in column (2) of schedule substituted.
507
I
259B
9507
Fishing hooks
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
508
I
259C
9601
Worked corals other than articles of coral]
2.5%
41/2017(Rate) - 14.11.2017
5.0%
43/2017 - Integrated Tax (Rate) - 14.11.2017
2.5%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
509
I
260
9603 [ Other than 9603 10 00]
Broomsticks[other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]]
2.5%
27/2017(Rate) - 22.09.2017
5.0%
27/2017 - Integrated Tax (Rate) - 22.09.2017
2.5%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Entry in column (2) of schedule"9603 10 00" and entry in column (3) of schedule "Broomsticks" Subsituted
510
I
261
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
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
511
I
262
9705
Numismatic coins
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
512
I
263
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.
2.5%
01/2017(Rate) - 28.06.2017
5.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
2.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
513
I
263A
Any chapter
Rosaries, prayer beads or Hawan samagri]
2.5%
27/2017(Rate) - 22.09.2017
5.0%
27/2017 - Integrated Tax (Rate) - 22.09.2017
2.5%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
514
I
264
Any chapter
Biomass briquettes or solid bio fuel pellets]
2.5%
18/2018(Rate) - 26.07.2018
5.0%
19/2018 - Integrated Tax (Rate) - 26.07.2018
2.5%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Entry in column (3) of schedule substituted.
515
II
1
0101 21 00, 0101 29
Live horses
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
516
II
2
202
Meat of bovine animals, frozen and put up in unit containers
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
517
II
3
203
Meat of swine, frozen and put up in unit containers
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
518
II
4
204
Meat of sheep or goats, frozen and put up in unit containers
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
519
II
5
205
Meat of horses, asses, mules or hinnies, frozen and put up in unit containers
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
520
II
6
206
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containerss
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
521
II
7
207
Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
522
II
8
208
Other meat and edible meat offal, frozen and put up in unit containers
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
523
II
9
209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
524
II
10
209
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
525
II
11
0402 91 10, 0402 99 20
Condensed milk]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule "0210" & column (3) of schedule "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" are Substituted
526
II
12
405
Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
527
II
13
406
Cheese
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
528
II
14
801
Brazil nuts, dried, whether or not shelled or peeled [" *** "]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "desiccated coconuts" Omitted
529
II
15
802
[Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts]]
6%
18/2021(Rate) -29.12.2021
12%
18/2021-Integrated Tax (Rate) - 29.12.2021
6%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "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]" substituted.
530
II
16
804
[["Dates (soft or hard)], figs, pineapples, avocados, guavas[, mangoes (other than mangoes sliced, dried)] and mangosteens, dried]
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
531
II
16A
805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos,Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried"]
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Corrigendum - 12.07.2017 - Inserted
532
II
17
813
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or ["dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled]]
6%
34/2017(Rate) - 13.10.2017
12%
35/2017 - Integrated Tax (Rate) - 13.10.2017
6%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Entry in column (3) of schedule "Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or "dried fruits of Chapter 8 [other than tamarind, dried]" Substituted.
533
II
18
1108
Starches; inulin
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
534
II
19
1501
Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
535
II
20
1502
Fats of bovine animals, sheep or goats, other than those of heading 1503
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
536
II
21
1503
Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
537
II
22
1504
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
538
II
23
1505
Wool grease and fatty substances derived therefrom (including lanolin)
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
539
II
24
1506
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
540
II
25
1516
[Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.]
6%
18/2021(Rate) -29.12.2021
12%
18/2021-Integrated Tax (Rate) - 29.12.2021
6%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "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." substituted
541
II
26
1517
[Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516.]
6%
18/2021(Rate) -29.12.2021
12%
18/2021-Integrated Tax (Rate) - 29.12.2021
6%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule " 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" substituted.
542
II
27
1518
[Animal or microbial fats and animal or microbial 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, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included.]
6%
18/2021(Rate) -29.12.2021
12%
18/2021-Integrated Tax (Rate) - 29.12.2021
6%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "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." substituted.
543
II
28
1601
[Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products]
6%
18/2021(Rate) -29.12.2021
12%
18/2021-Integrated Tax (Rate) - 29.12.2021
6%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule " Sausages and similar products, of meat, meat offal or blood; food preparations based on these products" substituted.
544
II
29
1602
[Other prepared or preserved meat, meat offal, blood or insects]
6%
18/2021(Rate) -29.12.2021
12%
18/2021-Integrated Tax (Rate) - 29.12.2021
6%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "Other prepared or preserved meat, meat offal or blood" substituted.
545
II
30
1603
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
546
II
31
1604
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
547
II
32
1605
Crustaceans, molluscs and other aquatic invertebrates prepared or preserved
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
548
II
32A
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)
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
549
II
32AA
1704
Sugar boiled confectionery]
6%
06/2018(Rate) - 25.01.2018
12%
7/2018 - Integrated Tax (Rate) - 25.01.2018
6%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Inserted
550
II
32B
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 ;]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
551
II
33
2001
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
552
II
34
2002
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
553
II
35
2003
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
554
II
36
2004
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
555
II
37
2005
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
556
II
38
2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised)
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
557
II
39
2007
Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
558
II
40
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
559
II
41
2009
[Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.]
6%
18/2021(Rate) -29.12.2021
12%
18/2021-Integrated Tax (Rate) - 29.12.2021
6%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter." substituted.
560
II
41A
2009 89 90
Tender coconut water [, pre-packaged and labelled.]
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "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 such actionable claim or enforceable right in respect of such brand name has veen voluntarily foregone, subject to the conditions as specified in the ANNEXURE]; vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
561
II
42
2101 30
Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
562
II
43
2102
[Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule " Yeasts and prepared baking powders " Substituted.
563
II
44
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 ]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule " 2103 [other than 2103 90 10, 2103 90 30, 2103 90 40] " & entry in column (3) of schedule " Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning " Substituted
564
II
45
2106
[Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, ["***** "]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "including idli / dosa batter" Omittted.
565
II
46
2106 90
[Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], [pre-packaged and labelled.]
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "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 I.;]] vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
566
II
46A
2106 90 91
Diabetic foods ]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
567
II
46B
2201
Drinking water packed in 20 litres bottles]
6%
06/2018(Rate) - 25.01.2018
12%
7/2018 - Integrated Tax (Rate) - 25.01.2018
6%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Inserted
568
II
47
2202 99 10
Soya milk drinks
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Corrigendum - 12.07.2017 - Entry in column (2) of schedule "2202 90 10" Substituted.
569
II
48
2202 99 20
Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]
6%
12/2022 (Rate) - 30.12.2022
12%
12/2022 Integrated Tax (Rate) - 30.12.2022
6%
12/2022 Union Territory Tax (Rate) - 30.12.2022
01-01-2023
Substituted entry in column (3), read as - Fruit pulp or fruit juice based drinks
570
II
49
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 such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I.
*****
18/2021(Rate) -29.12.2021
*****
18/2021-Integrated Tax (Rate) - 29.12.2021
*****
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Omitted
571
II
50
2202 99 30
Beverages containing milk
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Corrigendum - 12.07.2017- Entry in column (2) of schedule "2202 90 30" Substituted.
572
II
51
2515 12 10
Marble and travertine blocks
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
573
II
52
2516
Granite blocks
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
574
II
53
28
Anaesthetics
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
575
II
54
28
Potassium Iodate
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
576
II
55
28
Steam
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
577
II
56
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
6%
06/2018(Rate) - 25.01.2018
12%
7/2018 - Integrated Tax (Rate) - 25.01.2018
6%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Entry in column (2) of schedule" 28" Substituted.
578
II
57
2801 20
Iodine
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
579
II
57A
2804 40 10
Medical grade oxygen ]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
580
II
57B
2809
Fertilizer grade phosphoric acid
*****
18/2018(Rate) - 26.07.2018
*****
19/2018 - Integrated Tax (Rate) - 26.07.2018
*****
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Omitted
581
II
58
2847
Medicinal grade hydrogen peroxide
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
582
II
59
29 or 3808 93
Gibberellic acid
6%
06/2018(Rate) - 25.01.2018
12%
7/2018 - Integrated Tax (Rate) - 25.01.2018
6%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Entry in column (2) of schedule" 29" Substituted
583
II
60
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
584
II
61
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
585
II
62
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 Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
586
II
63
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 Ayurvaedic, Unani, homoeopathic siddha or Bio- chemic systems medicaments, put up for retail sale
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
587
II
64
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
588
II
65
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] [and Ostomy appliances]
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted the words and Ostomy appliances vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
589
II
66
3102
Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
*****
18/2017(Rate) - 30.06.2017
*****
18/2017 - Integrated Tax (Rate) - 30.06.2017
*****
18/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Omitted
590
II
67
3103
Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
*****
18/2017(Rate) - 30.06.2017
*****
18/2017 - Integrated Tax (Rate) - 30.06.2017
*****
18/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Omitted
591
II
68
3104
Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
*****
18/2017(Rate) - 30.06.2017
*****
18/2017 - Integrated Tax (Rate) - 30.06.2017
*****
18/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Omitted
592
II
69
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
*****
18/2017(Rate) - 30.06.2017
*****
18/2017 - Integrated Tax (Rate) - 30.06.2017
*****
18/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Omitted
593
II
70
3215
All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink ;]
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
594
II
71
3215
Ball pen ink
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
595
II
72
3306 10 20
Tooth powder
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
596
II
73
3307 41 00
Odoriferous preparations which operate by burning [other than ["agarbattis, lobhan, dhoopbatti,dhoop, sambhrani"]]
6%
27/2017(Rate) - 22.09.2017
12%
27/2017 - Integrated Tax (Rate) - 22.09.2017
6%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Entry in column (2) of schedule "Agarbatti, lobhan" Substituted.
597
II
74
29, 30, [3301]
Following goods namely: a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO), d. De-mentholised oil (DMO), e. Spearmint oil, f. Mentha piperita oil
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Entry in column (2) of schedule " 3302" Substituted.
598
II
75
3406
Candles, tapers and the like
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
599
II
75A
3605 00 10
All goods]
6%
03/2020(Rate) - 25.03.2020
12%
03/2020 - Intergrated Tax (Rate) - 25.03.2020
6%
03/2020 - Union territory Tax (Rate) - 25.03.2020
01-04-2020
Inserted
600
II
76
3701
Photographic plates and film for x-ray for medical use
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
601
II
77
3705
Photographic plates and films, exposed and developed, other than cinematographic film
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
602
II
78
3706
Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
603
II
78A
3808
The following Bio-pesticides, namely 1 Bacillus thuringiensis var.israelensis 2 Bacillus thuringiensis var.kurstaki 3 Bacillus thuringiensis var. Galleriae 4 Bacilluss phaericus 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]
6%
06/2018(Rate) - 25.01.2018
12%
7/2018 - Integrated Tax (Rate) - 25.01.2018
6%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Inserted
604
II
79
3818
Silicon wafers
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
605
II
80
3822
All diagnostic kits and reagents
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
606
II
80A
3826
[Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)]
6%
08/2021(Rate) - 30.09.2021
12%
8/2021 - Integrated Tax (Rate)-30.09.2021
6%
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Entry in column (3) of schedule substituted.
607
II
80AA
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.
*****
27/2019(Rate) - 30.12.2019
*****
26/2019 - Integrated Tax (Rate) - 30.12.2019
*****
27/2019 - Union Territory Tax (Rate) - 30.12.2019
01-01-2020
Omitted
608
II
81
3926
Feeding bottles
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
609
II
82
3926
Plastic beads
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
610
II
83
4007
Latex Rubber Thread
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
611
II
84
4014
Nipples of feeding bottles
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
612
II
85
4015
Surgical rubber gloves or medical examination rubber gloves
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
613
II
85A
4016
Rubber bands]
6%
27/2017(Rate) - 22.09.2017
12%
27/2017 - Integrated Tax (Rate) - 22.09.2017
6%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
614
II
85B
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
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
615
II
85C
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
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
616
II
85D
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
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
617
II
85E
4114
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
618
II
85F
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;
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
619
II
86
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
620
II
87
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
621
II
88
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
622
II
89
4202 22 20
Hand bags and shopping bags, of cotton
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule " 4114 " & entry in column (3) of schedule " Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather " Substituted
623
II
90
4202 22 30
Hand bags and shopping bags, of jute]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule " 4115 " & " entry in column (3) of schedule 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" Substituted
624
II
91
4203
Gloves specially designed for use in sports
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
625
II
92
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
626
II
92A
44 , 68, 83
Idols of wood, stone [including marble] and metals [other than those made of precious metals]]
6%
27/2017(Rate) - 22.09.2017
12%
27/2017 - Integrated Tax (Rate) - 22.09.2017
6%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
627
II
93
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
628
II
94
4405
Wood wool; wood flour
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
629
II
95
4406
Railway or tramway sleepers (cross-ties) of wood
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
630
II
96
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]
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
631
II
96A
4409
Bamboo flooring]
6%
18/2018(Rate) - 26.07.2018
12%
19/2018 - Integrated Tax (Rate) - 26.07.2018
6%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
632
II
97
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
633
II
98
4416
Casks, barrels, vats, tubs and other coopers products and parts thereof, of wood, including staves
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
634
II
99
4417
Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
635
II
99A
4418
Bamboo wood building joinery
6%
06/2018(Rate) - 25.01.2018
12%
7/2018 - Integrated Tax (Rate) - 25.01.2018
6%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Entry in column (3) of schedule "Tableware and Kitchenware of wood;" Substituted
636
II
99B
4419
Tableware and Kitchenware of wood]
6%
06/2018(Rate) - 25.01.2018
12%
7/2018 - Integrated Tax (Rate) - 25.01.2018
6%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Inserted
637
II
100
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
638
II
101
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]
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
639
II
101A
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)
6%
24/2018(Rate) - 31.12.2018
12%
25/2018 - Integrated Tax (Rate) - 31.12.2018
6%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Inserted
640
II
101B
4503
Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom
6%
24/2018(Rate) - 31.12.2018
12%
25/2018 - Integrated Tax (Rate) - 31.12.2018
6%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Inserted
641
II
101C
4504
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork]
6%
24/2018(Rate) - 31.12.2018
12%
25/2018 - Integrated Tax (Rate) - 31.12.2018
6%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Inserted
642
II
102
4501
Natural cork, raw or simply prepared
*****
24/2018(Rate) - 31.12.2018
*****
25/2018 - Integrated Tax (Rate) - 31.12.2018
*****
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Omitted
643
II
103
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
*****
06/2018(Rate) - 25.01.2018
*****
7/2018 - Integrated Tax (Rate) - 25.01.2018
*****
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Omitted
644
II
104
4602
Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah
*****
06/2018(Rate) - 25.01.2018
*****
7/2018 - Integrated Tax (Rate) - 25.01.2018
*****
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Omitted
645
II
105
4701
Mechanical wood pulp
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
646
II
106
4702
Chemical wood pulp, dissolving grades
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
647
II
107
4703
Chemical wood pulp, soda or sulphate, other than dissolving grades
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
648
II
108
4704
Chemical wood pulp, sulphite, other than dissolving grades
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
649
II
109
4705
Wood pulp obtained by a combination of mechanical and chemical pulping processes
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
650
II
110
4706
Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
651
II
111
4707
Recovered (waste and scrap) paper or paperboard
*****
34/2017(Rate) - 13.10.2017
*****
35/2017 - Integrated Tax (Rate) - 13.10.2017
*****
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Omitted
652
II
112
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
653
II
113
4804
Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
654
II
114
4805
Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
655
II
115
4806 20 00
Greaseproof papers
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
656
II
116
4806 40 10
Glassine papers
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
657
II
117
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
658
II
118
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
659
II
119
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
660
II
120
4811
Aseptic packaging paper
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
661
II
121
4817 30
Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
662
II
122
4819
Cartons, boxes and cases of corrugated paper or paper board
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
663
II
123
4820
Exercise book, graph book, & laboratory note book and notebooks
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
664
II
124
4823
Paper pulp moulded trays
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
665
II
125
48
Paper splints for matches, whether or not waxed, Asphaltic roofing sheets
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
666
II
125A
4905
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
667
II
126
4904 00 00
Music, printed or in manuscript, whether or not bound or illustrated
*****
24/2018(Rate) - 31.12.2018
*****
25/2018 - Integrated Tax (Rate) - 31.12.2018
*****
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Omitted
668
II
127
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
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
669
II
128
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]
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
670
II
129
4908
Transfers (decalcomanias)
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
671
II
130
4909
Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
672
II
131
4910
Calendars of any kind, printed, including calendar blocks
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
673
II
132
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
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
674
II
132A
5401
Sewing thread of manmade filaments, whether or not put up for retail sale
6%
34/2017(Rate) - 13.10.2017
12%
35/2017 - Integrated Tax (Rate) - 13.10.2017
6%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
675
II
132B
5402, 5403, 5404,5405,5406
Synthetic or artificial filament yarns
6%
34/2017(Rate) - 13.10.2017
12%
35/2017 - Integrated Tax (Rate) - 13.10.2017
6%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
676
II
132C
5508
Sewing thread of manmade staple fibres
6%
34/2017(Rate) - 13.10.2017
12%
35/2017 - Integrated Tax (Rate) - 13.10.2017
6%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
677
II
132D
5509, 5510, 5511
Yarn of manmade staple fibres]
6%
34/2017(Rate) - 13.10.2017
12%
35/2017 - Integrated Tax (Rate) - 13.10.2017
6%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
678
II
133
5601
Wadding of textile materials and articles thereof; such as Absorbent cotton wool [except cigarette filter rods]
6%
06/2018(Rate) - 25.01.2018
12%
7/2018 - Integrated Tax (Rate) - 25.01.2018
6%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
"[except cigarette filter rods]" Added to Entry in column (3) of schedule after "Absorbent cotton wool".
679
II
134
5602
Felt, whether or not impregnated, coated, covered or laminated
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
680
II
135
5603
Nonwovens, whether or not impregnated, coated, covered or laminated
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
681
II
136
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
682
II
137
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, other than- (i) real zari thread (gold) and silver thread combined with textile thread (ii) imitation zari thread or yarn known by any name in trade parlance
6%
09/2023- (Rate) - 26.07.2023
6%
09/2023 - Integrated Tax (Rate) - 28.06.2017
6%
09/2023 - Union Territory Tax (Rate) - 26.07.2023
27-07-2023
Entry in column (3) of schedule "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" substituted.
683
II
138
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
684
II
139
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]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "[other than jute twine, coir cordage or ropes]" Inserted .
685
II
140
5608
Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
686
II
141
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]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "[other than products of coir]" Inserted.
687
II
142
5701
Carpets and other textile floor coverings, knotted, whether or not made up
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
688
II
143
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
689
II
144
5703
[Carpets and other textile floor coverings (including Turf), tufted, whether or not made up]
6%
18/2021(Rate) -29.12.2021
12%
18/2021-Integrated Tax (Rate) - 29.12.2021
6%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "Carpets and other textile floor coverings, tufted, whether or not made up" substituted.
690
II
145
5704
Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
691
II
146
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]
6%
18/2018(Rate) - 26.07.2018
12%
19/2018 - Integrated Tax (Rate) - 26.07.2018
6%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
In the entry in column (3) of schedule, the words "except the items covered in 219 in Schedule I", inserted at the end.
692
II
147
5801
Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806
*****
18/2018(Rate) - 26.07.2018
*****
19/2018 - Integrated Tax (Rate) - 26.07.2018
*****
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Omitted
693
II
148
5802
Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
694
II
149
5803
Gauze, other than narrow fabrics of heading 5806
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
695
II
150
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
696
II
151
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
697
II
152
5806
Narrow woven fabrics, other than goods of heading 5807 narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
698
II
153
5807
Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
699
II
155
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, gizai]
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
700
II
156
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, gizai]
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
701
II
157
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
702
II
158
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
703
II
159
5902
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
704
II
160
5903
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
705
II
161
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
706
II
162
5905
Textile wall coverings
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
707
II
163
5906
Rubberised textile fabrics, other than those of heading 5902
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
708
II
164
5907
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
709
II
165
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
710
II
166
5909
Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
711
II
167
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
712
II
168
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
713
II
169
61
Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs.1000 per piece
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
714
II
170
62
Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs.1000 per piece
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
715
II
171
63 [other than 6309]
Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [ other than Worn clothing and other worn articles; rags]]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule" 63" & entry in column (3) of schedule "Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding Rs. 1000 per piece" Substituted.
716
II
171A
6305 32 00
Flexible intermediate bulk containers
*****
27/2019(Rate) - 30.12.2019
*****
26/2019 - Integrated Tax (Rate) - 30.12.2019
*****
27/2019 - Union Territory Tax (Rate) - 30.12.2019
01-01-2020
Omitted
717
II
171A1
64
Footwear of sale value not exceeding Rs.1000 per pair.]
6%
21/2021(Rate) -31.12.2021
12%
21/2021-Integrated Tax (Rate) - 31.12.2021
6%
21/2021-Union Territory Tax (Rate) - 31.12.2021
01-01-2022
Inserted
718
II
171AA
6501
Textile caps
6%
27/2017(Rate) - 22.09.2017 24/2018 (Rate) - 31.12.2018
12%
27/2017 - Integrated Tax (Rate) - 22.09.2017 25/2018 - Integrated Tax (Rate) - 31.12.2018
6%
27/2017 - Union Territory Tax (Rate) - 22.09.2017 24/2018 - Union territory Tax (Rate) - 31.12.2018
22-09-2017
Inserted as S. No. 171A on 22.09.2017. Later, S. No. 171A substituted/Re-numbered as 171AA.
719
II
171B
6505
Hats (knitted/crocheted) or made up from lace or other textile fabrics]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
720
II
172
6601
Umbrellas and sun umbrellas (including walking- stick umbrellas, garden umbrellas and similar umbrellas)
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
721
II
173
6602
[*****] Whips, riding-crops and the like
6%
24/2018(Rate) - 31.12.2018
12%
25/2018 - Integrated Tax (Rate) - 31.12.2018
6%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
The words "walking-sticks, seat -sticks" Omitted.
722
II
174
6603
Parts, trimmings and accessories of articles of heading 6601 or 6602
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
723
II
175
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)
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
724
II
176
68
Sand lime bricks [or Stone inlay work]
6%
27/2017(Rate) - 22.09.2017
12%
27/2017 - Integrated Tax (Rate) - 22.09.2017
6%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Enyty in column (2) of schedule "or Stone inlay work" Inserted.
725
II
176A
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]
6%
27/2017(Rate) - 22.09.2017
12%
27/2017 - Integrated Tax (Rate) - 22.09.2017
6%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
726
II
176B
6815
Fly ash bricks; Fly ash aggregates; Fly ash blocks
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
727
II
176C
6901 00 10
Bricks of fossil meals or similar siliceous earths
6%
1/2022(Rate) - 31.03.2022
12%
1/2022(Rate) - 31.03.2022
6%
1/2022(Rate) - 31.03.2022
01-04-2022
Inserted
728
II
176D
6904 10 00
Building bricks
6%
1/2022(Rate) - 31.03.2022
12%
1/2022(Rate) - 31.03.2022
6%
1/2022(Rate) - 31.03.2022
01-04-2022
Inserted
729
II
176E
6905 10 00
Earthen or roofing tiles
6%
1/2022(Rate) - 31.03.2022
12%
1/2022(Rate) - 31.03.2022
6%
1/2022(Rate) - 31.03.2022
01-04-2022
Inserted
730
II
177
6815
fly ash blocks
*****
24/2018(Rate) - 31.12.2018
*****
25/2018 - Integrated Tax (Rate) - 31.12.2018
*****
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Omitted
731
II
177A
6909
Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic
6%
27/2017(Rate) - 22.09.2017
12%
27/2017 - Integrated Tax (Rate) - 22.09.2017
6%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
732
II
177B
6911
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
6%
27/2017(Rate) - 22.09.2017
12%
27/2017 - Integrated Tax (Rate) - 22.09.2017
6%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
733
II
177C
6912
Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china
6%
27/2017(Rate) - 22.09.2017
12%
27/2017 - Integrated Tax (Rate) - 22.09.2017
6%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
734
II
177D
6913
Statues and other ornamental articles]
6%
27/2017(Rate) - 22.09.2017
12%
27/2017 - Integrated Tax (Rate) - 22.09.2017
6%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
735
II
178
7015 10
Glasses for corrective spectacles and flint buttons
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
736
II
179
7020
Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
737
II
180
7310 or 7326
Mathematical boxes, geometry boxes and colour boxes
6%
12/2022 (Rate) - 30.12.2022
12%
12/2022 Integrated Tax (Rate) - 30.12.2022
6%
12/2022 Union Territory Tax (Rate) - 30.12.2022
01-01-2023
Substituted entry in column (3), read as - Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners
738
II
181
7317
Animal shoe nails
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
739
II
182
7319
Sewing needles
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
740
II
183
7321
Kerosene burners, kerosene stoves and wood burning stoves of iron or steel
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
741
II
184
7323
Table, kitchen or other household articles of iron & steel; Utensils
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
742
II
185
7418
Table, kitchen or other household articles of copper; Utensils
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
743
II
185A
7419 80 30
Brass Kerosene Pressure Stove]
6%
18/2021(Rate) -29.12.2021
12%
18/2021-Integrated Tax (Rate) - 29.12.2021
6%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (2) of schedule "7419 99 30" substituted.
744
II
186
7615
Table, kitchen or other household articles of aluminium; Utensils
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
745
II
186A
8214
Pencil sharpeners
6%
3/2023-(Rate)- 01.03.2023
12%
3/2023-Integrated Tax (Rate)- 01.03.2023
6%
3/2023-Union territory Tax (Rate)- 01.03.2023
01-03-2023
Inserted
746
II
187
8211
Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
747
II
188
8214
Paper knives, Pencil sharpeners and blades therefor
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
748
II
189
8215
Spoons, forks, ladles, skimmers, cake-servers, fish- knives, butter-knives, sugar tongs and similar kitchen or tableware
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
749
II
189A
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 bidri ware;]
6%
27/2017(Rate) - 22.09.2017
12%
27/2017 - Integrated Tax (Rate) - 22.09.2017
6%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
750
II
190
8401
Fuel elements (cartridges), non-irradiated, for nuclear reactors
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
751
II
191
8408
Fixed Speed Diesel Engines of power not exceeding 15HP
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
752
II
192
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
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
753
II
193
8414 20 10
Bicycle pumps
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
754
II
194
8414 20 20
Other hand pumps
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
755
II
194A
8419 12
Solar water heater and system
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
756
II
195
8414 90 12
Parts of air or vacuum pumps and compressors of bicycle pumps
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
757
II
195A
8420
Hand operated rubber roller
6%
18/2018(Rate) - 26.07.2018
12%
19/2018 - Integrated Tax (Rate) - 26.07.2018
6%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Entry in column (2) of schedule and column (3) of schedule substituted.
758
II
195AA
8424
Nozzles for drip irrigation equipment or nozzles for sprinklers]
6%
18/2018(Rate) - 26.07.2018
12%
19/2018 - Integrated Tax (Rate) - 26.07.2018
6%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
759
II
195B
8424
Sprinklers; drip irrigation system including laterals; mechanical sprayers]
6%
06/2018(Rate) - 25.01.2018
12%
7/2018 - Integrated Tax (Rate) - 25.01.2018
6%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Inserted
760
II
196
8432
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports- ground rollers ; Parts [8432 90]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "; Parts [8432 90]" Inserted.
761
II
197
8433
Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; [parts thereof]
6%
6/2022-(Rate)- 13.07.2022
12%
6/2022-Integrated Tax (Rate)- 13.07.2022
6%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for the words and figures machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts [8433 90 00], vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
762
II
198
8434
Milking machines and dairy machinery
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
763
II
199
8436
Other agricultural, horticultural, forestry, poultry- keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
764
II
200
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]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "Sewing machines" Substituted.
765
II
201
8479
Composting Machines
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
766
II
201A
84, 85 or 94
Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goodsand services, one of which being a taxable service specifiedin the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(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.]
6%
08/2021(Rate) - 30.09.2021
12%
8/2021 - Integrated Tax (Rate)-30.09.2021
6%
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Inserted
767
II
202
8517
Telephones for cellular networks or for other wireless networks
*****
03/2020(Rate) - 25.03.2020
*****
03/2020 - Intergrated Tax (Rate) - 25.03.2020
*****
03/2020 - Union territory Tax (Rate) - 25.03.2020
01-04-2020
Omitted
768
II
203
85
Parts for manufacture of Telephones for cellular networks or for other wireless networks
*****
03/2020(Rate) - 25.03.2020
*****
03/2020 - Intergrated Tax (Rate) - 25.03.2020
*****
03/2020 - Union territory Tax (Rate) - 25.03.2020
01-04-2020
Omitted
769
II
204
8525 60
Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
770
II
205
8539
LED lamps
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
771
II
205A
8601
Rail locomotives powered from an external source of electricity or by electric accumulators
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
772
II
205B
8602
Other rail locomotives; locomotive tenders; such as Dieselelectric locomotives, Steam locomotives and tenders thereof
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
773
II
205C
8603
Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
774
II
205D
8604
Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles)
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
775
II
205E
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)
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
776
II
205F
8606
Railway or tramway goods vans and wagons, not selfpropelled
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
777
II
205G
8607
Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
778
II
205H
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
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
779
II
206
87
Electrically operated vehicles, including two and three wheeled electric motor vehicles
*****
12/2019(Rate) - 31.07.2019
*****
12/2019 - Integrated Tax (Rate) - 31.07.2019
*****
12/2019 - Union Territory Tax (Rate) - 31.07.2019
01-08-2019
Omitted
780
II
206A
87
Fuel Cell Motor Vehicles]
6%
18/2018(Rate) - 26.07.2018
12%
19/2018 - Integrated Tax (Rate) - 26.07.2018
6%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
781
II
207
8701
Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
782
II
207A
8710
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
783
II
208
8712
Bicycles and other cycles (including delivery tricycles), not motorised
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
784
II
209
8714
Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
785
II
210
8716 20 00
Self-loading or self-unloading trailers for agricultural purposes
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
786
II
211
8716 80
Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
787
II
212
90 or any other Chapter
Blood glucose monitoring system (Glucometer) and test strips
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
788
II
213
90 or any other Chapter
Patent Ductus Arteriousus / Atrial Septal Defect occlusion device
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
789
II
214
9001
Contact lenses; Spectacle lenses
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
790
II
215
9003
Frames and mountings for spectacles, goggles or the like, and parts thereof ;]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in columnn ( 2 ) " 9002 " & entry in column (3) of schedule " Intraocular lens " Substituted
791
II
216
9004
Spectacles, corrective [other than goggles for correcting vision]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "[other than goggles for correcting vision]" Inserted.
792
II
217
9017 20
Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
793
II
218
9018
Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
794
II
219
9019
Mechano-therapy appliances; massage apparatus; psychological aptitude- testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
795
II
220
9020
Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
796
II
221
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]]
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
797
II
222
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
798
II
222A
9403
Furniture wholly made of bamboo, cane or rattan]
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
799
II
223
9404
Coir products [except coir mattresses]
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
800
II
224
9404
Products wholly made of quilted textile materials
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
801
II
224A
9404
Cotton quilts of sale value exceeding Rs. 1000 per piece]
6%
27/2017(Rate) - 22.09.2017
12%
27/2017 - Integrated Tax (Rate) - 22.09.2017
6%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
802
II
225
9405
Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof
6%
18/2021(Rate) -29.12.2021
12%
18/2021-Integrated Tax (Rate) - 29.12.2021
6%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (2) of schedule "9405, 9405 50 31" substituted.
803
II
226
9405
LED lights or fixtures including LED lamps
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
804
II
227
9405
LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)
*****
6/2022-(Rate)- 13.07.2022
*****
6/2022-Integrated Tax (Rate)- 13.07.2022
*****
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted
805
II
228
9503
Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
806
II
229
9504
Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
807
II
230
9506
Sports goods other than articles and equipments for general physical exercise
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
808
II
231
9507
Fishing rods, [" *** "] , and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy birds (other than those of [heading 9208 or 9705]) and similar hunting or shooting requisites
6%
41/2017(Rate) - 14.11.2017
12%
43/2017 - Integrated Tax (Rate) - 14.11.2017
6%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule " fishing hooks " Omitted
809
II
231A
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)]
6%
27/2017(Rate) - 22.09.2017
12%
27/2017 - Integrated Tax (Rate) - 22.09.2017
6%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Inserted
810
II
231B
9607
Slide fasteners [and parts thereof]]
6%
14/2019(Rate) - 30.09.2019
12%
14/2019 - Integrated Tax (Rate) - 30.09.2019
6%
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Entry in column (3) of schedule substituted.
811
II
232
9608
Pens [other than Fountain pens, stylograph pens]
*****
08/2021(Rate) - 30.09.2021
*****
8/2021 - Integrated Tax (Rate)-30.09.2021
*****
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Omitted
812
II
233
9608, 9609
Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor's chalk
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
813
II
234
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
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
814
II
235
9619 00 30, 9619 00 40, or 9619 00 90
All goods]
6%
18/2018(Rate) - 26.07.2018
12%
19/2018 - Integrated Tax (Rate) - 26.07.2018
6%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Entry in column (2) of schedule and column (3) of schedule substituted.
815
II
236
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, mosaics and similar decorative plaques
6%
18/2021(Rate) -29.12.2021
12%
18/2021-Integrated Tax (Rate) - 29.12.2021
6%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "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." substituted.
816
II
237
9702
Original engravings, prints and lithographs
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
817
II
238
9703
Original sculptures and statuary, in any material
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
818
II
239
9705
Collections and collectors pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
819
II
240
9706
Antiques of an age exceeding one hundred years
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
820
II
241
9804
Other Drugs and medicines intended for personal use
6%
01/2017(Rate) - 28.06.2017
12%
01/2017 - Integrated Tax (Rate) - 28.06.2017
6%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
821
II
243
Any Chapter
Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software.
*****
13/2021(Rate) - 27.10.2021
*****
13/2021 - Integrated Tax (Rate) - 27.10.2021
*****
13/2021 - Integrated Tax (Rate) - 27.10.2021
27-10-2021
Omitted
822
III
1
0402 91 10, 0402 99 20
Condensed milk
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
823
III
2
1107
Malt, whether or not roasted
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
824
III
3
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 kerne powder]]
9%
06/2018(Rate) - 25.01.2018
18%
7/2018 - Integrated Tax (Rate) - 25.01.2018
9%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
"[other than tamarind kernel powder]" Added to Entry in column (3) of schedule after "derived from vegetable products".
825
III
4
1404 90 10
Bidi wrapper leaves (tendu)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
826
III
5
1404 90 50
Indian katha
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
827
III
6
1517 10
All goods i.e. Margarine, Linoxyn
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
828
III
7
1520 00 00
Glycerol, crude; glycerol waters and glycerol lyes
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
829
III
8
1521
Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
830
III
9
1522
Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
831
III
10
1701 91, 1701 99
All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
832
III
11
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]
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
833
III
12
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, thewords [groundnut sweets,gajak and sugar boiled confectionery]]]
9%
06/2018(Rate) - 25.01.2018
18%
7/2018 - Integrated Tax (Rate) - 25.01.2018
9%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Entry in column (3) of schedule "groundnut sweets and gajak" Substituted
834
III
12A
1804
Cocoa butter, fat and oil
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
835
III
12B
1805
Cocoa powder, not containing added sugar or sweetening matter
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
836
III
12C
1806
Chocolates and other food preparations containing cocoa;]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
837
III
13
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 1[of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled .]]
9%
17/2023(Rate) - 19.10.2023
18%
20/2023 - Integrated Tax (Rate) - 19.10.2023
9%
17/2023 - Union territory Tax (Rate) - 19.10.2023
20-10-2023
Substituted for the words and figures of heading 1905 in entry in column (2) of schedule "1901 [other than 1901 20 00]" & entry in column (3) of schedule.
838
III
14
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 ;
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
839
III
15
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]
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
840
III
16
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, unfried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion]]]
9%
09/2023- (Rate) - 26.07.2023
18%
09/2023 - Integrated Tax (Rate) - 28.06.2017
9%
09/2023 - Union Territory Tax (Rate) - 26.07.2023
27-07-2023
Substituted in column (3), for the words toasted bread and similar toasted products.
841
III
16A
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]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
842
III
17
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
843
III
18
2103 90 10
Curry paste
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
844
III
19
2103 90 30
Mayonnaise and salad dressings
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
845
III
20
2103 90 40
Mixed condiments and mixed seasoning
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
846
III
21
2104
Soups and broths and preparations therefor; homogenised composite food preparations
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
847
III
22
2105 00 00
Ice cream and other edible ice, whether or not containing cocoa
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
848
III
23
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]]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule ""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 " Khagra" Substituted
849
III
24
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]]
9%
06/2018(Rate) - 25.01.2018
18%
7/2018 - Integrated Tax (Rate) - 25.01.2018
9%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
"[other than Drinking water packed in 20 litres bottles ]" Added to Entry in column (3) of schedule after "matter nor flavoured".
850
III
24A
2202 91 00, 2202 99 90
Other non-alcoholic beverages [other than tender coconut water [and caffeinated beverages.]]]
9%
14/2019(Rate) - 30.09.2019
18%
14/2019 - Integrated Tax (Rate) - 30.09.2019
9%
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Entry in column (3) of schedule substituted.
851
III
25
2207
Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)]
9%
12/2022 (Rate) - 30.12.2022
18%
12/2022 Integrated Tax (Rate) - 30.12.2022
9%
12/2022 Union Territory Tax (Rate) - 30.12.2022
01-01-2023
Entry in column (3) of schedule substituted.
852
III
25A
2207 10 12
Spirits for industrial use
9%
17/2023(Rate) - 19.10.2023
18%
20/2023 - Integrated Tax (Rate) - 19.10.2023
9%
17/2023 - Union territory Tax (Rate) - 19.10.2023
20-10-2023
Inserted
853
III
26
2209
Vinegar and substitutes for vinegar obtained from acetic acid
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
854
III
26A
2404 12 00
Products containing nicotine and intended for inhalation without combustion
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (2) of schedule & Entry in column (3) of schedule substituted.
855
III
26B
2404 91 00, 2404 92 00, 2404 99 00
Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (2) of schedule & Entry in column (3) of schedule substituted.
856
III
26C
2515 12 20, 2515 12 20,
Marble and travertine, other than blocks
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (2) of schedule & Entry in column (3) of schedule substituted.
857
III
26D
2516 12 00
Granite, other than blocks
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (2) of schedule & Entry in column (3) of schedule substituted.
858
III
26E
2601
Granite, other than blocks
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (2) of schedule & Entry in column (3) of schedule substituted.
859
III
26F
2602
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (2) of schedule & Entry in column (3) of schedule substituted.
860
III
26G
2603
Copper ores and concentrates
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (2) of schedule & Entry in column (3) of schedule substituted.
861
III
26H
2604
Nickel ores and concentrates
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (2) of schedule & Entry in column (3) of schedule substituted.
862
III
26I
2605
Nickel ores and concentrates
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (2) of schedule & Entry in column (3) of schedule substituted.
863
III
26J
2606
Aluminium ores and concentrates
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (2) of schedule & Entry in column (3) of schedule substituted.
864
III
26K
2607
Lead ores and concentrates
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (2) of schedule & Entry in column (3) of schedule substituted.
865
III
26L
2608
Zinc ores and concentrates
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (2) of schedule & Entry in column (3) of schedule substituted.
866
III
26M
2609
Tin ores and concentrates.
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (2) of schedule & Entry in column (3) of schedule substituted.
867
III
26N
2610
Chromium ores and concentrates]
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (2) of schedule & Entry in column (3) of schedule substituted.
868
III
27
2503 00 10
Sulphur recovered as by-product in refining of crude oil
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
869
III
28
2619
Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag
9%
09/2023- (Rate) - 26.07.2023
18%
09/2023 - Integrated Tax (Rate) - 28.06.2017
9%
09/2023 - Union Territory Tax (Rate) - 26.07.2023
27-07-2023
For the entry in column (3), "Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel" Substituted.
870
III
29
2620
Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
871
III
30
2621
[Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste" Subsituted.
872
III
30A
2706
Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars
9%
6/2022-(Rate)- 13.07.2022
18%
6/2022-Integrated Tax (Rate)- 13.07.2022
9%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted the entry " Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
873
III
31
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), Naphthelene
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
874
III
32
2708
Pitch and pitch coke, obtained from coal tar or from other mineral tars
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
875
III
33
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]]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule " 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]" Subsituted.
876
III
34
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]
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
877
III
35
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
878
III
36
2713
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
879
III
37
2714
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
880
III
38
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)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
881
III
39
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]]
9%
06/2018(Rate) - 25.01.2018
18%
7/2018 - Integrated Tax (Rate) - 25.01.2018
9%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
,"including Fertilizer grade Phosphoric acid" Added to Entry in column (3) of schedule after "other Rate Schedules for goods".
882
III
40
29
All organic chemicals other than giberellic acid
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
883
III
41
30
Nicotine polacrilex gum
*****
18/2021(Rate) -29.12.2021
*****
18/2021-Integrated Tax (Rate) - 29.12.2021
*****
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Omitted
884
III
42
3102
Mineral or chemical fertilisers, nitrogenous, ["**** "] which are clearly not to be used as fertilizers
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Corrigendum - 30.06.2017 - Entry in column (3) of schedule "Other than those" Omitted.
885
III
43
3103
Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
886
III
44
3104
Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
887
III
45
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
888
III
46
3201
Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
889
III
47
3202
Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
890
III
48
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
891
III
49
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
892
III
50
3205
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
893
III
51
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
894
III
52
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]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "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" Subsituted.
895
III
52A
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
9%
18/2018(Rate) - 26.07.2018
18%
19/2018 - Integrated Tax (Rate) - 26.07.2018
9%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
896
III
52B
3209
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
9%
18/2018(Rate) - 26.07.2018
18%
19/2018 - Integrated Tax (Rate) - 26.07.2018
9%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
897
III
52C
3210
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather]
9%
18/2018(Rate) - 26.07.2018
18%
19/2018 - Integrated Tax (Rate) - 26.07.2018
9%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
898
III
53
3211 00 00
Prepared driers
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
899
III
54
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
900
III
54A
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]]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule " Poster colour" Subsituted.
901
III
54B
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]
9%
18/2018(Rate) - 26.07.2018
18%
19/2018 - Integrated Tax (Rate) - 26.07.2018
9%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
902
III
54C
3215
All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink
9%
6/2022-(Rate)- 13.07.2022
18%
6/2022-Integrated Tax (Rate)- 13.07.2022
9%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
903
III
55
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)
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
904
III
56
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
905
III
57
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 / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil]
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
906
III
57A
3303
Perfumes and toilet waters]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
907
III
58
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]];
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule " 3304 20 00 " & entry in column (3) of schedule" Kajal pencil sticks " Substituted
908
III
59
3305
Preparations for use on the hair [except Mehendi paste in Cones]]
9%
06/2018(Rate) - 25.01.2018
18%
7/2018 - Integrated Tax (Rate) - 25.01.2018
9%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Entry in columnn ( ( 3 ) "Preparations for use on the hair" Substituted.
909
III
60
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]]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule " 3306 10 20 " & entry in column (3) of schedule " Dentifices - Toothpaste " Substituted
910
III
60A
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]]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
911
III
61
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 nonwovens, impregnated, coated or covered with soap or detergent]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule" 3401 [except 340130] " & entry in column (3) of schedule" 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 " Substituted.
912
III
61A
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]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
913
III
61B
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;]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
914
III
62
3404
Artificial waxes and prepared waxes
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
915
III
62A
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]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
916
III
63
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)]
9%
34/2017(Rate) - 13.10.2017
18%
35/2017 - Integrated Tax (Rate) - 13.10.2017
9%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Entry in column (3) of schedule - 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) substituted.
917
III
64
3501
Casein, caseinates and other casein derivatives; casein glues
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
918
III
65
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
919
III
66
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
920
III
67
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
921
III
68
3505
Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
922
III
69
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
923
III
70
3507
Enzymes, prepared enzymes
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
924
III
71
3601
Propellant powders
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
925
III
71A
3602
Prepared explosives, other than propellant powders; such as Industrial explosives]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
926
III
72
3603
[[Safety Fuses; Detonating Cords; Percussion or Detonating Caps; Igniters; Electric Detonators]
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators" substituted.
927
III
72A
3604
Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles;]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
928
III
73
3605
Matches (other than handmade safety matches [3605 00 10])
*****
03/2020(Rate) - 25.03.2020
*****
03/2020 - Intergrated Tax (Rate) - 25.03.2020
*****
03/2020 - Union territory Tax (Rate) - 25.03.2020
01-04-2020
Omitted
929
III
73A
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;]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
930
III
74
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)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
931
III
75
3702
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
932
III
76
3703
Photographic paper, paperboard and textiles, sensitised, unexposed
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
933
III
77
3704
Photographic plates, film, paper, paperboard and textiles, exposed but not developed
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
934
III
78
3706
Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
935
III
79
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
936
III
80
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
937
III
81
3802
Activated carbon; activated natural mineral products; animal black, including spent animal black
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
938
III
82
3803 00 00
Tall oil, whether or not refined
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
939
III
83
3804
Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
940
III
84
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
941
III
85
3806
Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
942
III
86
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
943
III
87
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]]
9%
06/2018(Rate) - 25.01.2018
18%
7/2018 - Integrated Tax (Rate) - 25.01.2018
9%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
"[other than bio-pesticides mentioned against S.No.78A of schedule-II]" added to Entry in column (3) of schedule after "and similar products"
944
III
88
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
945
III
89
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
946
III
89A
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;]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
947
III
90
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
948
III
90A
3813
Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
949
III
90B
3814
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers;]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
950
III
91
3815
Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
951
III
92
3816
Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
952
III
93
3817
Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
953
III
94
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]
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
954
III
94A
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
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
955
III
94B
3820
Anti-freezing preparations and prepared de-icing fluids]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
956
III
95
3821
Prepared culture media for the development or maintenance of micro- organisms (including viruses and the like) or of plant, human or animal cells
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
957
III
96
3823
Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
958
III
97
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
959
III
98
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.]
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
960
III
98A
3827
Mixtures containing halogenated derivatives of Methane, Ethane or Propane, not elsewhere specified or included
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Inserted
961
III
99
3826
Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals
*****
06/2018(Rate) - 25.01.2018
*****
7/2018 - Integrated Tax (Rate) - 25.01.2018
*****
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Omitted
962
III
100
3901 to 3913
All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and 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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
963
III
101
3914
Ion exchangers based on polymers of headings 3901 to 3913, in primary forms
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
964
III
101A
3915
Waste, Parings and Scrap, of Plastics.]
9%
08/2021(Rate) - 30.09.2021
18%
8/2021 - Integrated Tax (Rate)-30.09.2021
9%
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Inserted
965
III
102
3915
Waste, parings or scrap, of plastics
*****
34/2017(Rate) - 13.10.2017
*****
35/2017 - Integrated Tax (Rate) - 13.10.2017
*****
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Omitted
966
III
103
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
967
III
104
3917
Tubes, pipes and hoses, and fittings therefor, of plastics
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
968
III
104A
3918
Floor coverings of plastics, whether or not self- adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
969
III
105
3919
Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
970
III
106
3920
Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
971
III
107
3921
Other plates, sheets, film, foil and strip, of plastics
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
972
III
107A
3922
Baths, shower baths, sinks, wash basins, bidets, lavatory pans seats and covers, flushing cisterns and similar sanitary ware of plastics]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
973
III
108
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)].
9%
14/2019(Rate) - 30.09.2019
18%
14/2019 - Integrated Tax (Rate) - 30.09.2019
9%
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Entry in column (3) of schedule substituted.
974
III
109
3924
Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
975
III
110
3925
Builders wares of plastics, not elsewhere specified
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
976
III
111
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]]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule" PVC Belt Conveyor, "Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats" Substituted
977
III
112
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)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
978
III
113
4003
Reclaimed rubber in primary forms or in plates, sheets or strip
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
979
III
114
4004
[powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)]
9%
34/2017(Rate) - 13.10.2017
18%
35/2017 - Integrated Tax (Rate) - 13.10.2017
9%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Entry in column (3) of schedule "Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom" Substituted
980
III
115
4005
Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
981
III
116
4006
Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
982
III
117
4007
Vulcanised rubber thread and cord, other than latex rubber thread
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
983
III
118
4008
Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
984
III
119
4009
Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
985
III
120
4010
Conveyor or transmission belts or belting, of vulcanised rubber
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
986
III
121
4011
Rear Tractor tyres and rear tractor tyre tubes
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
987
III
121A
4012
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber]
9%
24/2018(Rate) - 31.12.2018
18%
25/2018 - Integrated Tax (Rate) - 31.12.2018
9%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Inserted
988
III
121B
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]]
9%
41/2017(Rate) - 14.11.2017 24/2018(Rate) - 31.12.2018
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017 25/2018 - Integrated Tax (Rate) - 31.12.2018
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017 24/2018 - Union territory Tax (Rate) - 31.12.2018
15-11-2017
Inserted as S.No. 121A. Later re-numbered as S. No. 121B w.e.f. 01.01.2019.
989
III
122
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]
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
990
III
123
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]
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
991
III
123A
4016
Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands]]];
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule " 4015 " & entry in column (3) of schedule " Rice rubber rolls for paddy de-husking machine " Substituted
992
III
123B
4017
Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
993
III
123C
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;]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
994
III
124
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]]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule " School satchels and bags other than of leather or composition leather" Substituted.
995
III
124A
4203
Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
996
III
124B
4205
Other articles of leather or of composition leather
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
997
III
124C
4206
Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
998
III
125
4202 12 10
Toilet cases
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
999
III
126
4202 12 10
Hand bags and shopping bags, of artificial plastic material
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1000
III
127
4202 22 20
Hand bags and shopping bags, of cotton
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1001
III
128
4202 22 30
Hand bags and shopping bags, of jute
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1002
III
129
4202 22 40
Vanity bags
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1003
III
130
4202 29 10
Handbags of other materials excluding wicker work or basket work
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1004
III
131
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.
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1005
III
132
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1006
III
132A
4303
Articles of apparel, clothing accessories and other articles of furskin]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1007
III
133
4304
[Artificial fur and articles thereof]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule"Artificial fur other than articles thereof"; Substituted
1008
III
134
4403
Wood in the rough
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1009
III
135
4407
Wood sawn or chipped
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1010
III
136
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]
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1011
III
137
4409
Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, vjointed, 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]]
9%
18/2018(Rate) - 26.07.2018
18%
19/2018 - Integrated Tax (Rate) - 26.07.2018
9%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Entry in column (3) of schedule substituted.
1012
III
137A
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
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1013
III
137B
4411
Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boar
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1014
III
137C
4412
Plywood, veneered panels and similar laminated wood
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1015
III
137D
4413
Densified wood, in blocks, plates, strips, or profile shapes
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1016
III
137E
4414
Wooden frames for paintings, photographs, mirrors or similar objects
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1017
III
137F
4418
Builders joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes , [[other than bamboo wood building joinery]]
9%
06/2018(Rate) - 25.01.2018
18%
7/2018 - Integrated Tax (Rate) - 25.01.2018
9%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
"[other than bamboo wood building joinery]" Added to Entry in column (3) of schedule after "shingles and shakes".
1018
III
137G
4421
Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1019
III
138
44 or any Chapter
Resin bonded bamboo mat board, with or without veneer in between
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1020
III
139
44 or any Chapter
Bamboo flooring tiles
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1021
III
140
4419
Tableware and Kitchenware of wood
*****
27/2017(Rate) - 22.09.2017
*****
27/2017 - Integrated Tax (Rate) - 22.09.2017
*****
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Omitted
1022
III
141
4501
Waste cork; crushed, granulated or ground cork
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1023
III
142
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)
*****
24/2018(Rate) - 31.12.2018
*****
25/2018 - Integrated Tax (Rate) - 31.12.2018
*****
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Omitted
1024
III
143
4503
Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom
*****
24/2018(Rate) - 31.12.2018
*****
25/2018 - Integrated Tax (Rate) - 31.12.2018
*****
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Omitted
1025
III
144
4504
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
*****
24/2018(Rate) - 31.12.2018
*****
25/2018 - Integrated Tax (Rate) - 31.12.2018
*****
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Omitted
1026
III
145
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1027
III
146
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)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1028
III
147
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1029
III
148
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 [*****]
9%
6/2022-(Rate)- 13.07.2022
18%
6/2022-Integrated Tax (Rate)- 13.07.2022
9%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted the brackets and words [Other than aseptic packaging paper] vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
1030
III
149
4812
Filter blocks, slabs and plates, of paper pulp
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1031
III
150
4813
Cigarette paper, whether or not cut to size or in the form of booklets or tubes
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1032
III
150A
4814
Wall paper and similar wall coverings; window transparencies of paper]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1033
III
151
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1034
III
152
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]
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1035
III
153
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1036
III
153A
4819
Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.]
9%
08/2021(Rate) - 30.09.2021
18%
8/2021 - Integrated Tax (Rate)-30.09.2021
9%
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Entry in column (2) of schedule and column (3) of schedule substituted.
1037
III
154
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 stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books]
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1038
III
155
4821
Paper or paperboard labels of all kinds, whether or not printed
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1039
III
156
4822
Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1040
III
157
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]]
9%
27/2017(Rate) - 22.09.2017
18%
27/2017 - Integrated Tax (Rate) - 22.09.2017
9%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Entry in column (3) of schedule" Braille paper" Subsituted
1041
III
157A
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.
9%
08/2021(Rate) - 30.09.2021
18%
8/2021 - Integrated Tax (Rate)-30.09.2021
9%
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Inserted
1042
III
157B
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)[; Cheques, loose or in book form.]
9%
6/2022-(Rate)- 13.07.2022
18%
6/2022-Integrated Tax (Rate)- 13.07.2022
9%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted the figures and words ; Cheques, loose or in book form vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
1043
III
157C
4908
Transfers (decalcomanias).
9%
08/2021(Rate) - 30.09.2021
18%
8/2021 - Integrated Tax (Rate)-30.09.2021
9%
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Inserted
1044
III
157D
4909
Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.
9%
08/2021(Rate) - 30.09.2021
18%
8/2021 - Integrated Tax (Rate)-30.09.2021
9%
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Inserted
1045
III
157E
4910
Calendars of any kind, printed, including calendar blocks.
9%
08/2021(Rate) - 30.09.2021
18%
8/2021 - Integrated Tax (Rate)-30.09.2021
9%
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Inserted
1046
III
157F
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.]
9%
08/2021(Rate) - 30.09.2021
18%
8/2021 - Integrated Tax (Rate)-30.09.2021
9%
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Inserted
1047
III
158
5401
Sewing thread of manmade filaments, whether or not put up for retail sale
*****
34/2017(Rate) - 13.10.2017
*****
35/2017 - Integrated Tax (Rate) - 13.10.2017
*****
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Omitted
1048
III
159
5402, 5404, 5406
[All goods other than synthetic filament yarns]
9%
34/2017(Rate) - 13.10.2017
18%
35/2017 - Integrated Tax (Rate) - 13.10.2017
9%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Entry in column (3) of schedule "All synthetic filament yarn such as nylon, polyester, acrylic, etc." Substituted
1049
III
160
5403, 5405, 5406
[All goods other than artificial filament yarns]
9%
34/2017(Rate) - 13.10.2017
18%
35/2017 - Integrated Tax (Rate) - 13.10.2017
9%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Entry in column (3) of schedule "All artificial filament yarn such as viscose rayon,Cuprammonium, etc. " Substituted.
1050
III
161
5501, 5502
Synthetic or artificial filament tow
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1051
III
162
5503, 5504, 5506, 5507
Synthetic or artificial staple fibres
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1052
III
163
5505
Waste of manmade fibres
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1053
III
163A
5601 22 00
Cigarette Filter rods]
9%
06/2018(Rate) - 25.01.2018
18%
7/2018 - Integrated Tax (Rate) - 25.01.2018
9%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Inserted
1054
III
163B
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
9%
27/2019(Rate) - 30.12.2019
18%
26/2019 - Integrated Tax (Rate) - 30.12.2019
9%
27/2019 - Union Territory Tax (Rate) - 30.12.2019
01-01-2020
Inserted
1055
III
163C
6305 32 00
Flexible intermediate bulk containers]
9%
27/2019(Rate) - 30.12.2019
18%
26/2019 - Integrated Tax (Rate) - 30.12.2019
9%
27/2019 - Union Territory Tax (Rate) - 30.12.2019
01-01-2020
Inserted
1056
III
164
5508
Sewing thread of manmade staple fibres
*****
34/2017(Rate) - 13.10.2017
*****
35/2017 - Integrated Tax (Rate) - 13.10.2017
*****
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Omitted
1057
III
165
5509, 5510, 5511
Yarn of manmade staple fibres
*****
34/2017(Rate) - 13.10.2017
*****
35/2017 - Integrated Tax (Rate) - 13.10.2017
*****
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Omitted
1058
III
166
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1059
III
167
6402
Other footwear with outer soles and uppers of rubber or plastics
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1060
III
168
6403
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1061
III
169
6404
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1062
III
170
6405
Other footwear
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1063
III
171
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1064
III
172
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 [other than textile caps]]
9%
27/2017(Rate) - 22.09.2017
18%
27/2017 - Integrated Tax (Rate) - 22.09.2017
9%
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Entry in coumn ( 3 ) " of felt" Subsituted
1065
III
173
6502
Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1066
III
174
6504 00 00
Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1067
III
175
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 shall be substituted]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in coumn ( 3 ) " 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 " Substituted.
1068
III
176
6506
Other headgear, whether or not lined or trimmed
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1069
III
177
6507
Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1070
III
177A
6702
Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit]]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule " 6802 " & entry in column (3) of schedule "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"" Substituted
1071
III
177B
6703
Wool or other animal hair or other textile materials, prepared for use in making wigs or the like
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1072
III
177C
6704
Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1073
III
177D
6801
Setts, curbstones and flagstones, of natural stone (except slate)
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1074
III
177E
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 power, 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]]
9%
18/2018(Rate) - 26.07.2018
18%
19/2018 - Integrated Tax (Rate) - 26.07.2018
9%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Entry in column (3) of schedule substituted.
1075
III
177F
6803
Worked slate and articles of slate or of agglomerated slate]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1076
III
178
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 nllatural or artificial abrasives, or of ceramics, with or without parts of other materials
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1077
III
179
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1078
III
180
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1079
III
180A
6807
Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1080
III
180B
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
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1081
III
180C
6809
Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented;]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1082
III
181
6810
[Articles of cement, of concrete or of artificial stone, whether or not reinforced]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule" Pre cast Concrete Pipes " Substituted.
1083
III
182
6811
Articles of asbestos-cement, of cellulose fibre- cement or the like
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1084
III
182A
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
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1085
III
182B
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
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1086
III
182C
6814
Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper,paperboard or other materials
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1087
III
182D
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 aggregates; Fly ash blocks]
9%
6/2022-(Rate)- 13.07.2022
18%
6/2022-Integrated Tax (Rate)- 13.07.2022
9%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for the brackets, words and figures [other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content]vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
1088
III
182E
6901
Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1089
III
183
6902
Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1090
III
184
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1091
III
184A
6904
Ceramic flooring blocks, support or filler tiles and the like
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1092
III
184B
6905
Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1093
III
185
6906
[Ceramic pipes, conduits, guttering and pipe fittings ]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule " Salt Glazed Stone Ware Pipes" Substituted.
1094
III
185A
6907
Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1095
III
185B
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]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1096
III
185C
6910
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 9
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1097
III
185D
6914
Other ceramic articles]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1098
III
186
6911
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
*****
27/2017(Rate) - 22.09.2017
*****
27/2017 - Integrated Tax (Rate) - 22.09.2017
*****
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Omitted
1099
III
187
6912
Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps]
*****
27/2017(Rate) - 22.09.2017
*****
27/2017 - Integrated Tax (Rate) - 22.09.2017
*****
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Omitted
1100
III
188
7001
Cullet or other waste or scrap of glass
*****
34/2017(Rate) - 13.10.2017
*****
35/2017 - Integrated Tax (Rate) - 13.10.2017
*****
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Omitted
1101
III
189
7002
Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1102
III
189A
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
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1103
III
189B
7004
Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1104
III
189C
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
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1105
III
189D
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
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1106
III
189E
7007
Safety glass, consisting of toughened (tempered) or laminated glas
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1107
III
189F
7008
Multiple-walled insulating units of glass
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1108
III
189G
7009
Glass mirrors, whether or not framed, including rear-view mirrors]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1109
III
190
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1110
III
190A
7011
[Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode ray tube or the like]]
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like" substituted.
1111
III
191
7013
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1112
III
191A
7014
Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked;]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1113
III
192
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1114
III
192A
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;]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1115
III
193
7017
Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1116
III
194
7018
Imitation pearls, imitation precious or semi- precious stones and similar glass small wares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp- worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1117
III
195
7019
[Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics)]
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule " Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)" substituted.
1118
III
195A
7020
Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]];
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1119
III
196
7201
Pig iron and spiegeleisen in pigs, blocks or other primary forms
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1120
III
197
7202
Ferro-alloys
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1121
III
198
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1122
III
199
7204
Ferrous waste and scrap; remelting scrap ingots of iron or steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1123
III
200
7205
Granules and powders, of pig iron, spiegeleisen, iron or steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1124
III
201
7206
Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1125
III
202
7207
Semi-finished products of iron or non-alloy steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1126
III
203
7208 to 7212
All flat-rolled products of iron or non-alloy steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1127
III
204
7213 to 7215
All bars and rods, of iron or non-alloy steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1128
III
205
7216
Angles, shapes and sections of iron or non-alloy steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1129
III
206
7217
Wire of iron or non-alloy steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1130
III
207
7218
Stainless steel in ingots or other primary forms; semi-finished products of stainless steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1131
III
208
7219, 7220
All flat-rolled products of stainless steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1132
III
209
7221, 7222
All bars and rods, of stainless steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1133
III
210
7223
Wire of stainless steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1134
III
211
7224
Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1135
III
212
7225, 7226
All flat-rolled products of other alloy steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1136
III
213
7227, 7228
All bars and rods of other alloy steel.
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1137
III
214
7229
Wire of other alloy steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1138
III
215
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1139
III
216
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 (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1140
III
217
7303
Tubes, pipes and hollow profiles, of cast iron
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1141
III
218
7304
Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1142
III
219
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1143
III
220
7306
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1144
III
221
7307
Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1145
III
222
7308
Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge sections, lockgates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columnns), 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]
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1146
III
223
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1147
III
224
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1148
III
225
7311
Containers for compressed or liquefied gas, of iron or steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1149
III
226
7312
Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1150
III
227
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1151
III
228
7314
Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1152
III
229
7315
Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1153
III
230
7316
Anchors, grapnels and parts thereof, of iron or steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1154
III
231
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1155
III
232
7318
Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter- pins, washers (including spring washers) and similar articles, of iron or steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1156
III
233
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Entry in column (3) of schedule "Sewing needles" Omitted
1157
III
234
7320
Springs and leaves for springs, of iron and steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1158
III
235
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]]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule" LPG stoves " Substituted.
1159
III
235A
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;]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1160
III
236
7323
Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1161
III
236A
7323 94 10
Ghamella
9%
06/2018(Rate) - 25.01.2018
18%
7/2018 - Integrated Tax (Rate) - 25.01.2018
9%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Entry in column (2) of schedule " 7324 " and Entry in column (3) of schedule " Sanitary ware and parts thereof, of iron and steel " Substituted
1162
III
236B
7324
Sanitary ware and parts thereof, of iron and steel]
9%
06/2018(Rate) - 25.01.2018
18%
7/2018 - Integrated Tax (Rate) - 25.01.2018
9%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Entry in columnn- Sl.No.In Sch "236A"Subsituted
1163
III
237
7325
[Other cast articles of iron or steel]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule " 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 " Substituted
1164
III
238
7326
[Other articles of iron or steel]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule " 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" Substituted
1165
III
239
7401
Copper mattes; cement copper (precipitated copper)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1166
III
240
7402
Unrefined copper; copper anodes for electrolytic refining
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1167
III
241
7403
Refined copper and copper alloys, unwrought
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1168
III
242
7404
Copper waste and scrap
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1169
III
243
7405
Master alloys of copper
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1170
III
244
7406
Copper powders and flakes
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1171
III
245
7407
Copper bars, rods and profiles
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1172
III
246
7408
Copper wire
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1173
III
247
7409
Copper plates, sheets and strip, of a thickness exceeding [0.15 mm]
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Corrigendum - 27.07.2017 - Entry in column (3) of schedule "0.12.5 mm" to be read as "0.15 mm"
1174
III
248
7410
Copper foils
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1175
III
249
7411
Copper tubes and pipes
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1176
III
250
7412
Copper tube or pipe fittings (for example, couplings, elbows, sleeves)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1177
III
251
7413
Stranded wires and cables
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1178
III
252
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 hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1179
III
252A
7418
All goods [other than table, kitchen or other household articles of copper; Utensils ]]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1180
III
253
7419
[Other articles of copper [other than Brass Kerosene Pressure Stove]]]
9%
18/2018(Rate) - 26.07.2018
18%
19/2018 - Integrated Tax (Rate) - 26.07.2018
9%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Entry in column (3) of schedule substituted.
1181
III
254
7501
Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1182
III
255
7502
Unwrought nickel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1183
III
256
7503
Nickel waste and scrap
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1184
III
257
7504
Nickel powders and flakes
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1185
III
258
7505
Nickel bars, rods, profiles and wire
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1186
III
259
7506
Nickel plates, sheets, strip and foil
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1187
III
260
7507
Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1188
III
261
7508
Other articles of nickel
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1189
III
262
7601
[Unwrought Aluminium]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire- rods" Substituted
1190
III
263
7602
Aluminium waste and scrap
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1191
III
264
7603
Aluminium powders and flakes
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1192
III
265
7604
Aluminium bars, rods and profiles
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1193
III
266
7605
Aluminium wire
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1194
III
267
7606
Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1195
III
268
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1196
III
269
7608
Aluminium tubes and pipes
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1197
III
270
7609
Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1198
III
271
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 columnns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule "7610 [Except 7610 10 00] " & entry in column (3) of schedule " 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 columnns); aluminium plates. rods, profiles, tubes and the like, prepared for use in structures " Substituted
1199
III
272
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1200
III
273
7612
Aluminium casks, drums, cans, boxes, etc.
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1201
III
274
7613
Aluminium containers for compressed or liquefied gas
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1202
III
275
7614
[Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "Stranded wires and cables" Substituted.
1203
III
275A
7615
All goods [other than table, kitchen or other household articles, of aluminium; Utensils]]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1204
III
276
7616
Other articles of aluminium
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1205
III
277
7801
Unwrought lead
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1206
III
278
7802
Lead waste and scrap
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1207
III
279
7804
Lead plates, sheets, strip and foil; lead powders and flakes
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1208
III
280
7806
Other articles of lead (including sanitary fixtures and Indian lead seals)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1209
III
281
7901
Unwrought zinc
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1210
III
282
7902
Zinc waste and scrap
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1211
III
283
7903
Zinc dust, powders and flakes
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1212
III
284
7904
Zinc bars, rods, profiles and wire
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1213
III
285
7905
Zinc plates, sheets, strip and foil
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1214
III
286
7907
Other articles of zinc including sanitary fixtures
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1215
III
287
8001
Unwrought tin
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1216
III
288
8002
Tin waste and scrap
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1217
III
289
8003
Tin bars, rods, profiles and wire
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1218
III
290
8007
Other articles of tin
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1219
III
291
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 (columnbium), rhenium and thallium, and articles thereof, including waste and scrap
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1220
III
292
8113
Cermets and articles thereof, including waste and scrap
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1221
III
293
8202
Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1222
III
294
8203
Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe- cutters, bolt croppers, perforating punches and similar hand tools
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1223
III
295
8204
Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1224
III
296
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1225
III
297
8206
Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1226
III
298
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1227
III
299
8208
Knives and cutting blades, for machines or for mechanical appliances
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1228
III
300
8209
Plates, sticks, tips and the like for tools, unmounted, of cermets
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1229
III
301
8210 00 00
Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1230
III
301A
8212
Razors and razor blades (including razor blade blanks in strips);]
9%
6/2022-(Rate)- 13.07.2022
18%
6/2022-Integrated Tax (Rate)- 13.07.2022
9%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Re-numbered as S. No. 301AA vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
1231
III
301AA
8212
Razors and razor blades (including razor blade blanks in strips);]
9%
6/2022-(Rate)- 13.07.2022
18%
6/2022-Integrated Tax (Rate)- 13.07.2022
9%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
S. No. 301A Re-numbered as S. No. 301AA vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
1232
III
302
8213 00 00
Scissors, tailors shears and similar shears, and blades therefor
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1233
III
302A
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 pencil sharpeners]
9%
3/2023-(Rate)- 01.03.2023
18%
3/2023-Integrated Tax (Rate)- 01.03.2023
9%
3/2023-Union territory Tax (Rate)- 01.03.2023
01-03-2023
Inserted in column (3), at the end, the brackets and words [other than pencil sharpeners].
1234
III
302B
8215
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
9%
6/2022-(Rate)- 13.07.2022
18%
6/2022-Integrated Tax (Rate)- 13.07.2022
9%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
1235
III
303
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1236
III
303A
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; ]]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (2) of schedule 8305" & entry in column (3) of schedule "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" Substituted .
1237
III
303B
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
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1238
III
303C
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
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1239
III
303D
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]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1240
III
304
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 bidri ware;
*****
27/2017(Rate) - 22.09.2017
*****
27/2017 - Integrated Tax (Rate) - 22.09.2017
*****
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Omitted
1241
III
305
8307
Flexible tubing of base metal, with or without fittings
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1242
III
306
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1243
III
307
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1244
III
307A
8310
Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1245
III
308
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1246
III
308 A
84
Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
9%
34/2017(Rate) - 13.10.2017
18%
35/2017 - Integrated Tax (Rate) - 13.10.2017
9%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
1247
III
308 B
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]
9%
34/2017(Rate) - 13.10.2017
18%
35/2017 - Integrated Tax (Rate) - 13.10.2017
9%
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Inserted
1248
III
309
8401
Nuclear reactors; machinery and apparatus for isotopes separation
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1249
III
310
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1250
III
311
8403
Central heating boilers other than those of heading 8402
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1251
III
312
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1252
III
313
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1253
III
314
8406
Steam turbines and other vapour turbines
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1254
III
315
8410
Hydraulic turbines, water wheels, and regulators therefor
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1255
III
316
8411
[Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines]]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "Turbo-jets, turbo- propellers and other gas turbines - turbo-jets" Substituted.
1256
III
317
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]
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1257
III
317A
8413
(a) Concrete pumps [8413 40 00]; (b) other rotary positive displacement pumps [8413 60]; (c) 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.
9%
6/2022-(Rate)- 13.07.2022
18%
6/2022-Integrated Tax (Rate)- 13.07.2022
9%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60]" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
1258
III
317B
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; Gas-tight biological safety cabinets, 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]]]
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "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]" substituted.
1259
III
317C
8414 20 10
Bicycle pumps
9%
6/2022-(Rate)- 13.07.2022
18%
6/2022-Integrated Tax (Rate)- 13.07.2022
9%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
1260
III
317D
8414 90 12
Parts of air or vacuum pumps and compressors of bicycle pumps
9%
6/2022-(Rate)- 13.07.2022
18%
6/2022-Integrated Tax (Rate)- 13.07.2022
9%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
1261
III
318
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1262
III
319
8417
Industrial or laboratory furnaces and ovens, including incinerators, non- electric
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1263
III
319A
8418
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415.]
9%
18/2018(Rate) - 26.07.2018
18%
19/2018 - Integrated Tax (Rate) - 26.07.2018
9%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
1264
III
320
8419 [other than 8419 12]
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]];
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (2) of schedule " 8419" substituted.
1265
III
321
8420
[Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]]
9%
18/2018(Rate) - 26.07.2018
18%
19/2018 - Integrated Tax (Rate) - 26.07.2018
9%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Entry in column (3) of schedule substituted.
1266
III
322
8421
Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1267
III
323
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]
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Corrigendum - 27.07.2017 - Entry in column (2) of schedule "8522 90" Substituted.
1268
III
324
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]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule" 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]" Substituted
1269
III
325
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]]
9%
06/2018(Rate) - 25.01.2018
18%
7/2018 - Integrated Tax (Rate) - 25.01.2018
9%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Entry in column (3) of schedule "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]" Substituted.
1270
III
326
8425
Pulley tackle and hoists other than skip hoists; winches and capstans; jacks
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1271
III
327
8426
Ship's derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1272
III
327A
8427
Fork-lift trucks; other works trucks fitted with lifting or handling equipment
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1273
III
327B
8428
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1274
III
327C
8429
Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1275
III
327D
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]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1276
III
328
8431
Parts suitable for use solely or principally with the machinery of headings 8425 to 8430
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1277
III
328A
8433
Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof [8433 90 00]
9%
6/2022-(Rate)- 13.07.2022
18%
6/2022-Integrated Tax (Rate)- 13.07.2022
9%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
1278
III
328B
8434
Milking machines and dairy machinery
9%
6/2022-(Rate)- 13.07.2022
18%
6/2022-Integrated Tax (Rate)- 13.07.2022
9%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
1279
III
329
8435
Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1280
III
329A
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;
9%
6/2022-(Rate)- 13.07.2022
18%
6/2022-Integrated Tax (Rate)- 13.07.2022
9%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
1281
III
330
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 or microbial fats or oils]
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "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." substituted.
1282
III
331
8439
Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1283
III
332
8440
Book-binding machinery, including book-sewing machines
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1284
III
333
8441
Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1285
III
334
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)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1286
III
335
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]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule " 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]" Substituted
1287
III
336
8444
Machines for extruding, drawing, texturing or cutting man-made textile materials
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1288
III
337
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1289
III
338
8446
Weaving machines (looms)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1290
III
339
8447
Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1291
III
340
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)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1292
III
341
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1293
III
341A
8450
Household or laundry-type washing machines, including machines which both wash and dry]
9%
18/2018(Rate) - 26.07.2018
18%
19/2018 - Integrated Tax (Rate) - 26.07.2018
9%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
1294
III
342
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1295
III
343
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1296
III
344
8454
Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1297
III
345
8455
Metal-rolling mills and rolls therefor
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1298
III
346
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1299
III
347
8457
Machining centres, unit construction machines (single station) and multi- station transfer machines, for working metal
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1300
III
348
8458
Lathes (including turning centres) for removing metal
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1301
III
349
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1302
III
350
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1303
III
351
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1304
III
352
8462
[Machine-Tools (Including Presses) For Working Metal by Forging, Hammering or Die Forging (Excluding Rolling Mills); Machine-Tools (Including Presses, Slitting Lines and Cut-To-Length Lines) For Working Metal by Bending, Folding, Straightening, Flattening, Shearing, Punching, Notching or Nibbling (Excluding Draw-Benches); Presses for Working Metal or Metal Carbides, Not Specified Above]
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "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" substituted.
1305
III
353
8463
Other machine-tools for working metal, or cermets, without removing material
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1306
III
354
8464
Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1307
III
355
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1308
III
356
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1309
III
357
8467
Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1310
III
358
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1311
III
359
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1312
III
360
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1313
III
361
8472
[Other office machines (forexample, hectograph or stencil duplicating machines, 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]]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule " Perforating or stapling machines (staplers), pencil sharpening machines" Substituted.
1314
III
362
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1315
III
363
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1316
III
364
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1317
III
364A
8476
Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money machines;]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1318
III
365
8477
Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1319
III
365A
8478
Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter;]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1320
III
366
8479
[Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule " 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)]" Substituted.
1321
III
367
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1322
III
368
8481
Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1323
III
369
8482
Ball bearing, Roller Bearings
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1324
III
369 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)]
9%
24/2018(Rate) - 31.12.2018
18%
25/2018 - Integrated Tax (Rate) - 31.12.2018
9%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Entry in column (3) of schedule substituted.
1325
III
369B
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;]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1326
III
369C
8485
Machines for Additive Manufacturing]
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Inserted
1327
III
370
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1328
III
371
8487
Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1329
III
371A
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;
9%
6/2022-(Rate)- 13.07.2022
18%
6/2022-Integrated Tax (Rate)- 13.07.2022
9%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
1330
III
372
8501
Electric motors and generators (excluding generating sets)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1331
III
373
8502
Electric generating sets and rotary converters
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1332
III
374
8503
Parts suitable for use solely or principally with the machines of heading 8501 or 8502
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1333
III
375
8504
[Electrical transformers, static converters (for example, rectifiers) and inductors other than charger or charging station for Electrically operated vehicles]
9%
12/2019(Rate) - 31.07.2019
18%
12/2019 - Integrated Tax (Rate) - 31.07.2019
9%
12/2019 - Union Territory Tax (Rate) - 31.07.2019
01-08-2019
Entry in column (3) of schedule - The words "other than charger or charging station for Electrically operated vehicles" inserted.
1334
III
376
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1335
III
376A
8506
Primary cells and primary batteries
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1336
III
376AA
8507 60 00
Lithium-ion Batteries
9%
18/2018(Rate) - 26.07.2018
18%
19/2018 - Integrated Tax (Rate) - 26.07.2018
9%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
1337
III
376AAA
8507
Lithium-ion accumulators (other than battery) including lithium-ion power bank]
9%
24/2018(Rate) - 31.12.2018
18%
25/2018 - Integrated Tax (Rate) - 31.12.2018
9%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Inserted
1338
III
376AB
8508
Vacuum cleaners
9%
18/2018(Rate) - 26.07.2018
18%
19/2018 - Integrated Tax (Rate) - 26.07.2018
9%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
1339
III
376AC
8509
Electro-mechanical domestic appliances, with selfcontained electric motor, other than vacuum cleaners of heading 8508 [*****]
9%
6/2022-(Rate)- 13.07.2022
18%
6/2022-Integrated Tax (Rate)- 13.07.2022
9%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted "other than wet grinder consisting of stone as a grinder" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
1340
III
376AD
8510
Shavers, hair clippers and hair-removing appliances, with self-contained electric motor]
9%
18/2018(Rate) - 26.07.2018
18%
19/2018 - Integrated Tax (Rate) - 26.07.2018
9%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
1341
III
376B
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
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1342
III
376C
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]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1343
III
377
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1344
III
378
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1345
III
378A
8516
Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hairdressing 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.]
9%
18/2018(Rate) - 26.07.2018
18%
19/2018 - Integrated Tax (Rate) - 26.07.2018
9%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
1346
III
379
8517
[All goods]
9%
03/2020(Rate) - 25.03.2020
18%
03/2020 - Intergrated Tax (Rate) - 25.03.2020
9%
03/2020 - Union territory Tax (Rate) - 25.03.2020
01-04-2020
Entry in column (3) of schedule substituted.
1347
III
380
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 ]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
Entry in column (3) of schedule" 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;" Substituted
1348
III
380A
8519
Sound recording or reproducing apparatus]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1349
III
381
8521
Video recording or reproducing apparatus, whether or not incorporating a video tuner
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1350
III
381A
8522
Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1351
III
382
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1352
III
382A
8524
Flat Panel Display Modules, Whether or Not Incorporating Touch-Sensitive Screens]
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Inserted
1353
III
383
8525 or 8806
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 including goods in the form of unmanned aircraft falling under 8806 [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces, etc.]
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "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." substituted
1354
III
383A
8526
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1355
III
383B
8527
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock;]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1356
III
383C
8528
Television set (including LCD or LED television) of screen size not exceeding [32 inches.]]
9%
24/2018(Rate) - 31.12.2018
18%
25/2018 - Integrated Tax (Rate) - 31.12.2018
9%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Entry in column (3) of schedule - For the figures and letters "68 cm", the figures and word "32 inches" substituted.
1357
III
384
8528
[Computer monitors not exceeding [32 inches]], Set top Box for Television (TV)
9%
24/2018(Rate) - 31.12.2018
18%
25/2018 - Integrated Tax (Rate) - 31.12.2018
9%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Entry in column (3) of schedule - For the figures and word "20 inches", the figures and word "32 inches" substituted.
1358
III
384A
8529
Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1359
III
384B
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)
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1360
III
384C
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;]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1361
III
385
8532
Electrical capacitors, fixed, variable or adjustable (pre-set)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1362
III
386
8533
Electrical resistors (including rheostats and potentiometers), other than heating resistors
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1363
III
387
8534 00 00
Printed Circuits
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1364
III
388
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1365
III
388A
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
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1366
III
388B
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]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1367
III
389
8538
Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1368
III
390
8539
[Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infrared lamps; arc lamps [*****]]
9%
6/2022-(Rate)- 13.07.2022
18%
6/2022-Integrated Tax (Rate)- 13.07.2022
9%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted "other than Light-Emitting Diode (LED) Light Sources." vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
1369
III
391
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)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1370
III
392
8541
[Semiconductor Devices (for example, Diodes, Transistors, Semiconductor Based Transducers); Photosensitive Semiconductor devices; Light-Emitting Diodes (LED), whether or not assembled with other Light-Emitting Diodes (LED); Mounted Piezo-Electric crystals]
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo- electric crystals" substituted
1371
III
393
8542
Electronic integrated circuits
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1372
III
394
8543
Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1373
III
395
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]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "Winding Wires; Coaxial cables; "Optical Fibre Cable"" Substituted.
1374
III
396
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]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule" Carbon electrodes" Substituted
1375
III
397
8546
Electrical insulators of any material
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1376
III
397A
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]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1377
III
398
8548 or 8549
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
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "8548" substituted.
1378
III
398A
8601
Rail locomotives powered from an external source of electricity or by electric accumulators.
9%
08/2021(Rate) - 30.09.2021
18%
8/2021 - Integrated Tax (Rate)-30.09.2021
9%
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Inserted
1379
III
398B
8602
Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and tenders thereof.
9%
08/2021(Rate) - 30.09.2021
18%
8/2021 - Integrated Tax (Rate)-30.09.2021
9%
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Inserted
1380
III
398C
8603
Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604.
9%
08/2021(Rate) - 30.09.2021
18%
8/2021 - Integrated Tax (Rate)-30.09.2021
9%
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Inserted
1381
III
398D
8604
Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles).
9%
08/2021(Rate) - 30.09.2021
18%
8/2021 - Integrated Tax (Rate)-30.09.2021
9%
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Inserted
1382
III
398E
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).
9%
08/2021(Rate) - 30.09.2021
18%
8/2021 - Integrated Tax (Rate)-30.09.2021
9%
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Inserted
1383
III
398F
8606
Railway or tramway goods vans and wagons, not self-propelled.
9%
08/2021(Rate) - 30.09.2021
18%
8/2021 - Integrated Tax (Rate)-30.09.2021
9%
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Inserted
1384
III
398G
8607
Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof.
9%
08/2021(Rate) - 30.09.2021
18%
8/2021 - Integrated Tax (Rate)-30.09.2021
9%
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Inserted
1385
III
398H
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.]
9%
08/2021(Rate) - 30.09.2021
18%
8/2021 - Integrated Tax (Rate)-30.09.2021
9%
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Inserted
1386
III
399
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]
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1387
III
399A
8702
Buses for use in public transport which exclusively run on Bio-fuels]
9%
06/2018(Rate) - 25.01.2018
18%
7/2018 - Integrated Tax (Rate) - 25.01.2018
9%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Inserted
1388
III
400
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]
9%
14/2019(Rate) - 30.09.2019
18%
14/2019 - Integrated Tax (Rate) - 30.09.2019
9%
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Entry in column (3) of schedule substituted.
1389
III
401
8704
Refrigerated motor vehicles
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1390
III
401A
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)]
9%
18/2018(Rate) - 26.07.2018
18%
19/2018 - Integrated Tax (Rate) - 26.07.2018
9%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
1391
III
402
8708
Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1392
III
402A
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]
9%
18/2018(Rate) - 26.07.2018
18%
19/2018 - Integrated Tax (Rate) - 26.07.2018
9%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
1393
III
403
8715
Baby carriages and parts thereof
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1394
III
403A
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]]
9%
18/2018(Rate) - 26.07.2018
18%
19/2018 - Integrated Tax (Rate) - 26.07.2018
9%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
1395
III
404
8801
Balloons and dirigibles, gliders and other non- powered aircraft
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1396
III
405
8804
Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1397
III
406
8805
Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1398
III
406A
8807
Parts of goods of heading 8801
9%
6/2022-(Rate)- 13.07.2022
18%
6/2022-Integrated Tax (Rate)- 13.07.2022
9%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
1399
III
407
8908 00 00
Vessels and other floating structures for breaking up
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1400
III
408
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1401
III
409
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]
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1402
III
410
9003
Frames and mountings for spectacles, goggles or the like, and parts thereof ;
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1403
III
411
9004
[Spectacles [other than corrective]; goggles including those for correcting vision]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "Spectacles [other than corrective]; "****"" Sustituted
1404
III
411A
9005
Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1405
III
411B
9006
Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1406
III
411C
9007
Cinematographic cameras and projectors, whether ornot incorporating sound recording or reproducing apparatus
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1407
III
411D
9008
Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1408
III
411E
9010
Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1409
III
411F
9011
Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1410
III
411G
9012
Microscopes other than optical microscopes; diffraction apparatus
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1411
III
411H
9013
Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "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" substituted.
1412
III
411I
9014
Direction finding compasses; other navigational instruments and appliances
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1413
III
411J
9015
Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1414
III
412
9016
[Balances of a sensitivity of 5 cg or better, with or without weights]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances]" Substituted
1415
III
413
9017
Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter
9%
6/2022-(Rate)- 13.07.2022
18%
6/2022-Integrated Tax (Rate)- 13.07.2022
9%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for the entry "Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
1416
III
413A
9022
Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing 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, 28 examinations or treatment tables, chairs and the like.
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule "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" substituted.
1417
III
413B
9023
Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other use]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1418
III
414
9024
Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1419
III
415
9025
Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1420
III
416
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1421
III
417
9027
Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1422
III
418
9028
Gas, liquid or electricity supply or production meters, including calibrating meters therefor
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1423
III
419
9029
Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1424
III
420
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, Xray, cosmic or other ionising radiations
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1425
III
421
9031
Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1426
III
422
9032
Automatic regulating or controlling instruments and apparatus
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1427
III
423
9033
Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1428
III
423A
9101
Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1429
III
423B
9102
Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1430
III
424
9103
Clocks with watch movements, excluding clocks of heading 9104
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1431
III
424A
9104
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1432
III
425
9105
Other clocks
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1433
III
425A
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)
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1434
III
425B
9107
Time switches with clock or watch movement or with synchronous motor
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1435
III
425C
9108
Watch movements, complete and assembled;]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1436
III
426
9109
Clock movements, complete and assembled
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1437
III
427
9114
[Other clock or watch parts]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule" Other clock parts " Sustituted
1438
III
428
9110
[Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule " Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements" Sustituted
1439
III
428A
9111
Watch cases and parts thereof]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1440
III
429
9112
[Clock cases and cases of a similar type for other goods of this chapter, and parts thereof]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule" Clock cases, and parts thereof" Sustituted
1441
III
429A
9113
Watch straps, watch bands and watch bracelets, and parts thereof;
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1442
III
429B
9201
Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1443
III
429C
9202
Other string musical instruments (for example, guitars, violins, harps)
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1444
III
429D
9205
Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1445
III
429E
9206 00 00
Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1446
III
429F
9207
Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1447
III
429G
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
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1448
III
429H
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]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1449
III
430
9301
Military weapons other than revolvers, pistols
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1450
III
431
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)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1451
III
432
9304
Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1452
III
433
9305
Parts and accessories of articles of headings 9301 to 9304
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1453
III
434
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1454
III
435
9307
Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1455
III
435A
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]]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1456
III
436
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1457
III
437
9403
[Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule" Bamboo furniture" Sustituted
1458
III
438
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]]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "Coir mattresses, cotton pillows and mattresses" Sustituted
1459
III
438A
9405
[Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates 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; [*****]]]
9%
6/2022-(Rate)- 13.07.2022
18%
6/2022-Integrated Tax (Rate)- 13.07.2022
9%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Omitted the letters, words, and brackets "LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
1460
III
439
9406
Prefabricated buildings
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1461
III
440
9503
Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1462
III
440A
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.]]
9%
24/2018(Rate) - 31.12.2018
18%
25/2018 - Integrated Tax (Rate) - 31.12.2018
9%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Inserted
1463
III
440B]
9505
Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes]]
9%
41/2017(Rate) - 14.11.2017 24/2018(Rate) - 31.12.2018
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017 25/2018 - Integrated Tax (Rate) - 31.12.2018
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017 24/2018 - Union territory Tax (Rate) - 31.12.2018
15-11-2017
Inserted as 440A. Later re-numbered as S. No. 440B.
1464
III
441
9506
[Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule " Swimming pools and padding pools" Sustituted
1465
III
441A
9508
[Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres]]
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule " Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries" substituted.
1466
III
441B
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;]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1467
III
442
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1468
III
443
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]
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1469
III
444
9604 00 00
Hand sieves and hand riddles
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1470
III
445
9605
Travel sets for personal toilet, sewing or shoe or clothes cleaning
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1471
III
446
9607 20 00
Parts of slide fasteners
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
1472
III
447
9608
[Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609.]
9%
08/2021(Rate) - 30.09.2021
18%
8/2021 - Integrated Tax (Rate)-30.09.2021
9%
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Entry in column (3) of schedule substituted.
1473
III
448
9610 00 00
Boards, with writing or drawing surface, whether or not framed
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1474
III
448A
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 stick]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1475
III
449
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
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1476
III
449A
9613
[Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks]]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule " Kitchen gas lighters" Sustituted
1477
III
449AA
9616
Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations]
9%
18/2018(Rate) - 26.07.2018
18%
19/2018 - Integrated Tax (Rate) - 26.07.2018
9%
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Inserted
1478
III
449B
9617
Vacuum flasks and other vacuum vessels, Complete; parts thereof other than glass inners]
9%
18/2021(Rate) -29.12.2021
18%
18/2021-Integrated Tax (Rate) - 29.12.2021
9%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (3) of schedule " Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners" substituted.
1479
III
449C
9618
Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing]
9%
41/2017(Rate) - 14.11.2017
18%
43/2017 - Integrated Tax (Rate) - 14.11.2017
9%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Inserted
1480
III
450
9620 00 00
Monopods, bipods, tripods and similar articles
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1481
III
451
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.
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1482
III
452
9802
Laboratory chemicals
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1483
III
452A
4011 70 00
Tyre for tractors
9%
19/2017(Rate) - 18.08.2017
18%
19/2017 - Integrated Tax (Rate) - 18.08.2017
9%
19/2017 - Union Territory Tax (Rate) - 18.08.2017
18-08-2017
Inserted
1484
III
452B
4013 90 49
Tube for tractor tyres
9%
19/2017(Rate) - 18.08.2017
18%
19/2017 - Integrated Tax (Rate) - 18.08.2017
9%
19/2017 - Union Territory Tax (Rate) - 18.08.2017
15-11-2017
Inserted
1485
III
452C
8408 20 20
Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor
9%
19/2017(Rate) - 18.08.2017
18%
19/2017 - Integrated Tax (Rate) - 18.08.2017
9%
19/2017 - Union Territory Tax (Rate) - 18.08.2017
18-08-2017
Inserted
1486
III
452D
8413 81 90
Hydraulic Pumps for Tractors
9%
19/2017(Rate) - 18.08.2017
18%
19/2017 - Integrated Tax (Rate) - 18.08.2017
9%
19/2017 - Union Territory Tax (Rate) - 18.08.2017
18-08-2017
Inserted
1487
III
452E
8708 10 10
Bumpers and parts thereof for tractors
9%
19/2017(Rate) - 18.08.2017
18%
19/2017 - Integrated Tax (Rate) - 18.08.2017
9%
19/2017 - Union Territory Tax (Rate) - 18.08.2017
18-08-2017
Inserted
1488
III
452F
8708 30 00
Brakes assembly and its parts thereof for tractors
9%
19/2017(Rate) - 18.08.2017
18%
19/2017 - Integrated Tax (Rate) - 18.08.2017
9%
19/2017 - Union Territory Tax (Rate) - 18.08.2017
18-08-2017
Inserted
1489
III
452G
8708 40 00
Gear boxes and parts thereof for tractors
9%
19/2017(Rate) - 18.08.2017
18%
19/2017 - Integrated Tax (Rate) - 18.08.2017
9%
19/2017 - Union Territory Tax (Rate) - 18.08.2017
18-08-2017
Inserted
1490
III
452H
8708 50 00
Transaxles and its parts thereof for tractors
9%
19/2017(Rate) - 18.08.2017
18%
19/2017 - Integrated Tax (Rate) - 18.08.2017
9%
19/2017 - Union Territory Tax (Rate) - 18.08.2017
18-08-2017
Inserted
1491
III
452I
8708 70 00
Road wheels and parts and accessories thereof for tractors
9%
19/2017(Rate) - 18.08.2017
18%
19/2017 - Integrated Tax (Rate) - 18.08.2017
9%
19/2017 - Union Territory Tax (Rate) - 18.08.2017
18-08-2017
Inserted
1492
III
452J
8708 91 00
Radiator assembly for tractors and parts thereof.
9%
19/2017(Rate) - 18.08.2017
18%
19/2017 - Integrated Tax (Rate) - 18.08.2017
9%
19/2017 - Union Territory Tax (Rate) - 18.08.2017
18-08-2017
Inserted
1493
III
452K
8708 91 00
(i) Cooling system for tractor engine and parts thereof (ii) Silencer assembly for tractors and parts thereof
9%
19/2017(Rate) - 18.08.2017
18%
19/2017 - Integrated Tax (Rate) - 18.08.2017
9%
19/2017 - Union Territory Tax (Rate) - 18.08.2017
18-08-2017
Inserted
1494
III
452L
8708 93 00
Clutch assembly and its parts thereof for tractors
9%
19/2017(Rate) - 18.08.2017
18%
19/2017 - Integrated Tax (Rate) - 18.08.2017
9%
19/2017 - Union Territory Tax (Rate) - 18.08.2017
18-08-2017
Inserted
1495
III
452M
8708 94 00
Steering wheels and its parts thereof for tractor
9%
19/2017(Rate) - 18.08.2017
18%
19/2017 - Integrated Tax (Rate) - 18.08.2017
9%
19/2017 - Union Territory Tax (Rate) - 18.08.2017
18-08-2017
Inserted
1496
III
452N
8708 99 00
Hydraulic and its parts thereof for tractors
9%
19/2017(Rate) - 18.08.2017
18%
19/2017 - Integrated Tax (Rate) - 18.08.2017
9%
19/2017 - Union Territory Tax (Rate) - 18.08.2017
18-08-2017
Inserted
1497
III
452O
8708 99 00
Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors"]
9%
19/2017(Rate) - 18.08.2017
18%
19/2017 - Integrated Tax (Rate) - 18.08.2017
9%
19/2017 - Union Territory Tax (Rate) - 18.08.2017
18-08-2017
Inserted
1498
III
452P
Any Chapter
Permanent transfer of Intellectual Property (IP) right [*****]
9%
13/2021(Rate) - 27.10.2021
18%
13/2021 - Integrated Tax (Rate) - 27.10.2021
9%
13/2021 - Integrated Tax (Rate) - 27.10.2021
27-10-2021
Entry in column (3) of schedule, the words "in respect of Information Technology software" omitted.
1499
III
452Q
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 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. _, 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 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 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.]
9%
08/2019(Rate) - 29.03.2019
18%
08/2019 - Integrated Tax (Rate) - 29.03.2019
9%
08/2019 - Union Territory Tax (Rate) - 29.03.2019
01-04-2019
Inserted
1500
III
453
Any Chapter
Goods which are not specified in Schedule I, II, IV, V or VI
9%
01/2017(Rate) - 28.06.2017
18%
01/2017 - Integrated Tax (Rate) - 28.06.2017
9%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1501
IV
1
1703
Molasses
*****
17/2023(Rate) - 19.10.2023
*****
20/2023 - Integrated Tax (Rate) - 19.10.2023
*****
17/2023 - Union territory Tax (Rate) - 19.10.2023
20-10-2023
Omitted
1502
IV
2
1704
Chewing gum / bubble gum and white chocolate, not containing cocoa
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1503
IV
3
1804
Cocoa butter, fat and oil
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1504
IV
4
1805
Cocoa powder, not containing added sugar or sweetening matter
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1505
IV
5
1806
Chocolates and other food preparations containing cocoa;
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1506
IV
6
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1507
IV
7
1905 32
Waffles and wafers coated with chocolate or containing chocolate
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1508
IV
8
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1509
IV
9
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1510
IV
10
2106 90 20
Pan masala
14%
01/2017(Rate) - 28.06.2017
28%
01/2017 - Integrated Tax (Rate) - 28.06.2017
14%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1511
IV
11
2202 99 90
Other non-alcoholic beverages
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1512
IV
12
2202 10
All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured
14%
01/2017(Rate) - 28.06.2017
28%
01/2017 - Integrated Tax (Rate) - 28.06.2017
14%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1513
IV
12A
2202 99 90
Caffeinated Beverages]
14%
14/2019(Rate) - 30.09.2019
28%
14/2019 - Integrated Tax (Rate) - 30.09.2019
14%
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Inserted
1514
IV
12B
2202
Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice.]
14%
08/2021(Rate) - 30.09.2021
28%
8/2021 - Integrated Tax (Rate)-30.09.2021
14%
8/2021 - Union territory Tax (Rate) - 30.09.2021
01-10-2021
Inserted
1515
IV
13
2401
Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]
14%
01/2017(Rate) - 28.06.2017
28%
01/2017 - Integrated Tax (Rate) - 28.06.2017
14%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1516
IV
14
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
14%
01/2017(Rate) - 28.06.2017
28%
01/2017 - Integrated Tax (Rate) - 28.06.2017
14%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1517
IV
15
2403
Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences [including biris]
14%
01/2017(Rate) - 28.06.2017
28%
01/2017 - Integrated Tax (Rate) - 28.06.2017
14%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1518
IV
15A
2404 11 00
Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion
14%
18/2021(Rate) -29.12.2021
28%
18/2021-Integrated Tax (Rate) - 29.12.2021
14%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Inserted
1519
IV
15B
2404 11 00
Products containing tobacco or nicotine substitutes and intended for inhalation without combustion]
14%
18/2021(Rate) -29.12.2021
28%
18/2021-Integrated Tax (Rate) - 29.12.2021
14%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Inserted
1520
IV
16
2515 12 20, 2515 12 90
Marble and travertine, other than blocks
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1521
IV
17
2516 12 00
Granite, other than blocks
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1522
IV
18
2523
Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
14%
01/2017(Rate) - 28.06.2017
28%
01/2017 - Integrated Tax (Rate) - 28.06.2017
14%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1523
IV
19
2710
Avgas
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1524
IV
20
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
*****
18/2018(Rate) - 26.07.2018
*****
19/2018 - Integrated Tax (Rate) - 26.07.2018
*****
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Omitted
1525
IV
21
3209
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
*****
18/2018(Rate) - 26.07.2018
*****
19/2018 - Integrated Tax (Rate) - 26.07.2018
*****
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Omitted
1526
IV
22
3210
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
*****
18/2018(Rate) - 26.07.2018
*****
19/2018 - Integrated Tax (Rate) - 26.07.2018
*****
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Omitted
1527
IV
23
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]
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1528
IV
24
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
*****
18/2018(Rate) - 26.07.2018
*****
19/2018 - Integrated Tax (Rate) - 26.07.2018
*****
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Omitted
1529
IV
25
3303
Perfumes and toilet waters
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1530
IV
26
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]
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1531
IV
27
3305 [other than 3305 90 11]
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]
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1532
IV
28
3306 [other than 3306 10 10]
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)]
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1533
IV
29
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 antiperspirants
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1534
IV
30
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1535
IV
31
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1536
IV
32
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, fur skins 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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1537
IV
33
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1538
IV
34
3407
Modelling pastes, including those put up for childrens amusement
*****
34/2017(Rate) - 13.10.2017
*****
35/2017 - Integrated Tax (Rate) - 13.10.2017
*****
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Omitted
1539
IV
35
3602
Prepared explosives, other than propellant powders; such as Industrial explosives
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1540
IV
36
3604
Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles;
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1541
IV
37
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;
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1542
IV
38
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;
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1543
IV
39
3813
Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1544
IV
40
3814
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers;
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1545
IV
41
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1546
IV
42
3820
Anti-freezing preparations and prepared de-icing fluids
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1547
IV
43
3918
Floor coverings of plastics, whether or not self- adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1548
IV
44
3922
Baths, shower baths, sinks, wash basins, bidets, lavatory pans seats and covers, flushing cisterns and similar sanitary ware of plastics
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1549
IV
45
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]
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1550
IV
46
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]]
14%
41/2017(Rate) - 14.11.2017
28%
43/2017 - Integrated Tax (Rate) - 14.11.2017
14%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in columnn(3) "and Rear Tractor tyres" Inserted.
1551
IV
47
4012
Retreaded or used tyres and flaps
*****
24/2018(Rate) - 31.12.2018
*****
25/2018 - Integrated Tax (Rate) - 31.12.2018
*****
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Omitted
1552
IV
48
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]
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1553
IV
49
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)
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1554
IV
50
4017
Hard rubber (for example ebonite) in all forms, "other than waste and scrap";articles of hard rubber
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1555
IV
51
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1556
IV
52
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]
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1557
IV
53
4203
Articles of apparel and clothing accessories, of leather or of composition leather
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1558
IV
54
4205
Other articles of leather or of composition leather
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1559
IV
55
4206
Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1560
IV
56
4303
Articles of apparel, clothing accessories and other articles of furskin
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1561
IV
57
4304
Articles of artificial fur
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1562
IV
58
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1563
IV
59
4411
Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boar
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1564
IV
60
4412
Plywood, veneered panels and similar laminated wood
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1565
IV
61
4413
Densified wood, in blocks, plates, strips, or profile shapes
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1566
IV
62
4414
Wooden frames for paintings, photographs, mirrors or similar objects
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1567
IV
63
4418
Builders joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1568
IV
64
4421
Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1569
IV
65
4814
Wall paper and similar wall coverings; window transparencies of paper
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1570
IV
66
6702
Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1571
IV
67
6703
Wool or other animal hair or other textile materials, prepared for use in making wigs or the like
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1572
IV
68
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1573
IV
69
6801
Setts, curbstones and flagstones, of natural stone (except slate)
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1574
IV
70
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]
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1575
IV
71
6803
Worked slate and articles of slate or of agglomerated slate
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1576
IV
72
6807
Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1577
IV
73
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1578
IV
74
6809
Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented;
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1579
IV
75
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1580
IV
76
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1581
IV
77
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1582
IV
78
6814
Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper,paperboard or other materials
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1583
IV
79
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1584
IV
80
6901
Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1585
IV
81
6904
Ceramic flooring blocks, support or filler tiles and the like
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1586
IV
82
6905
Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1587
IV
83
6906
Ceramic pipes, conduits, guttering and pipe fittings
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1588
IV
84
6907
Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1589
IV
85
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1590
IV
86
6910
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1591
IV
87
6913
Statues and other ornamental articles
*****
27/2017(Rate) - 22.09.2017
*****
27/2017 - Integrated Tax (Rate) - 22.09.2017
*****
27/2017 - Union Territory Tax (Rate) - 22.09.2017
22-09-2017
Omitted
1592
IV
88
6914
Other ceramic articles
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1593
IV
89
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1594
IV
90
7004
Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1595
IV
91
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1596
IV
92
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1597
IV
93
7007
Safety glass, consisting of toughened (tempered) or laminated glas
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1598
IV
94
7008
Multiple-walled insulating units of glass
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1599
IV
95
7009
Glass mirrors, whether or not framed, including rear-view mirrors
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1600
IV
96
7011
Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1601
IV
97
7014
Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked;
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1602
IV
98
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;
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1603
IV
99
7020
Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns];
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1604
IV
100
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1605
IV
101
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;
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1606
IV
102
7324
Sanitary ware and parts thereof, of iron and steel
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1607
IV
103
7418
All goods [other than table, kitchen or other household articles of copper; Utensils ]
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1608
IV
104
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1609
IV
105
7610 10 00
Doors, windows and their frames and thresholds for doors
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1610
IV
106
7615
All goods other than utensils i.e. sanitary ware and parts thereof
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1611
IV
107
8212
Razors and razor blades (including razor blade blanks in strips);
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1612
IV
108
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];
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1613
IV
109
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;
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1614
IV
110
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1615
IV
111
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1616
IV
112
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
*****
34/2017(Rate) - 13.10.2017
*****
35/2017 - Integrated Tax (Rate) - 13.10.2017
*****
34/2017 - Union Territory Tax (Rate) - 13.10.2017
13-10-2017
Omitted
1617
IV
113
8310
Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1618
IV
114
8407
[Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]]
14%
41/2017(Rate) - 14.11.2017
28%
43/2017 - Integrated Tax (Rate) - 14.11.2017
14%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "Spark-ignition reciprocating or rotary internal combustion piston engine" Submitted
1619
IV
115
8408
Compression-ignition internal combustion piston engines (diesel or semi- diesel engines)
14%
01/2017(Rate) - 28.06.2017
28%
01/2017 - Integrated Tax (Rate) - 28.06.2017
14%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1620
IV
116
8409
Parts suitable for use solely or principally with the engines of heading 8407 or 8408
14%
01/2017(Rate) - 28.06.2017
28%
01/2017 - Integrated Tax (Rate) - 28.06.2017
14%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1621
IV
117
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] ["*****"]
14%
41/2017(Rate) - 14.11.2017
28%
43/2017 - Integrated Tax (Rate) - 14.11.2017
14%
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Entry in column (3) of schedule "concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]" Omitted.
1622
IV
118
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]
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1623
IV
119
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
14%
01/2017(Rate) - 28.06.2017
28%
01/2017 - Integrated Tax (Rate) - 28.06.2017
14%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1624
IV
120
8418
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415
*****
18/2018(Rate) - 26.07.2018
*****
19/2018 - Integrated Tax (Rate) - 26.07.2018
*****
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Omitted
1625
IV
121
8419
Storage water heaters, non-electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors, columnns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89 20], Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30], Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70]"
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1626
IV
122
8422
Dish washing machines, household [8422 11 00] and other [8422 19 00]
14%
01/2017(Rate) - 28.06.2017
28%
01/2017 - Integrated Tax (Rate) - 28.06.2017
14%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1627
IV
123
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1628
IV
124
8424
Fire extinguishers
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1629
IV
125
8427
Fork-lift trucks; other works trucks fitted with lifting or handling equipment
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1630
IV
126
8428
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1631
IV
127
8429
Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1632
IV
128
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1633
IV
129
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1634
IV
130
8450
Household or laundry-type washing machines, including machines which both wash and dry
*****
18/2018(Rate) - 26.07.2018
*****
19/2018 - Integrated Tax (Rate) - 26.07.2018
*****
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Omitted
1635
IV
131
8472
Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewriters, electric or non-electric, Perforating or stapling machines (staplers), pencil sharpening machines]
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1636
IV
132
8476
Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines;
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1637
IV
133
8478
Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter;
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1638
IV
134
8479
Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00]
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1639
IV
135
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)
*****
24/2018(Rate) - 31.12.2018
*****
25/2018 - Integrated Tax (Rate) - 31.12.2018
*****
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Omitted
1640
IV
136
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;
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1641
IV
137
8504
Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)]
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1642
IV
138
8506
Primary cells and primary batteries
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1643
IV
139
8507
[Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithiumion battery and other Lithium-ion accumulators including Lithium-ion power banks.]]
14%
24/2018(Rate) - 31.12.2018
28%
25/2018 - Integrated Tax (Rate) - 31.12.2018
14%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Entry in column (3) of schedule substituted.
1644
IV
140
8508
Vacuum cleaners
*****
18/2018(Rate) - 26.07.2018
*****
19/2018 - Integrated Tax (Rate) - 26.07.2018
*****
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Omitted
1645
IV
141
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]
*****
18/2018(Rate) - 26.07.2018
*****
19/2018 - Integrated Tax (Rate) - 26.07.2018
*****
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Omitted
1646
IV
142
8510
Shavers, hair clippers and hair-removing appliances, with self-contained electric motor
*****
18/2018(Rate) - 26.07.2018
*****
19/2018 - Integrated Tax (Rate) - 26.07.2018
*****
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Omitted
1647
IV
143
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
14%
01/2017(Rate) - 28.06.2017
28%
01/2017 - Integrated Tax (Rate) - 28.06.2017
14%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1648
IV
144
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1649
IV
145
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1650
IV
146
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
*****
18/2018(Rate) - 26.07.2018
*****
19/2018 - Integrated Tax (Rate) - 26.07.2018
*****
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Omitted
1651
IV
147
8517
ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40]
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1652
IV
148
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]
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1653
IV
149
8519
Sound recording or reproducing apparatus
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1654
IV
150
8522
Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1655
IV
151
8525
Digital cameras and video camera recorders [other than CCTV]
*****
24/2018(Rate) - 31.12.2018
*****
25/2018 - Integrated Tax (Rate) - 31.12.2018
*****
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Omitted
1656
IV
152
8526
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1657
IV
153
8527
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock;
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1658
IV
154
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]].
14%
24/2018(Rate) - 31.12.2018
28%
25/2018 - Integrated Tax (Rate) - 31.12.2018
14%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Entry in column (3) of schedule - For the figures and word "20 inches" and the figures and letters "68 cm", the figures and word "32 inches" respectively substituted.
1659
IV
155
8529
Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1660
IV
156
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)
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1661
IV
157
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;
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1662
IV
158
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1663
IV
159
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1664
IV
160
8539
Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra- red lamps; arc lamps [other than LED lamps]
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1665
IV
161
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 Fibre Cables]
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1666
IV
162
8545
Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon)
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1667
IV
163
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1668
IV
163A
8701
Road tractors for semi-trailers of engine capacity more than 1800 cc.]
14%
01/2017(Rate) - 28.06.2017
28%
01/2017 - Integrated Tax (Rate) - 28.06.2017
14%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
Corrigendum - 12.07.2017 - Inserted
1669
IV
164
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]]
14%
06/2018(Rate) - 25.01.2018
28%
7/2018 - Integrated Tax (Rate) - 25.01.2018
14%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Entry in column (3) of schedule "Motor vehicles for the transport of ten or more persons, including the driver" Substituted.
1670
IV
165
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]
14%
01/2017(Rate) - 28.06.2017
28%
01/2017 - Integrated Tax (Rate) - 28.06.2017
14%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1671
IV
166
8704
Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]
14%
01/2017(Rate) - 28.06.2017
28%
01/2017 - Integrated Tax (Rate) - 28.06.2017
14%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1672
IV
167
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)
*****
18/2018(Rate) - 26.07.2018
*****
19/2018 - Integrated Tax (Rate) - 26.07.2018
*****
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Omitted
1673
IV
168
8706
Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
14%
01/2017(Rate) - 28.06.2017
28%
01/2017 - Integrated Tax (Rate) - 28.06.2017
14%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1674
IV
169
8707
Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
14%
01/2017(Rate) - 28.06.2017
28%
01/2017 - Integrated Tax (Rate) - 28.06.2017
14%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1675
IV
170
8708
Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]
14%
01/2017(Rate) - 28.06.2017
28%
01/2017 - Integrated Tax (Rate) - 28.06.2017
14%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1676
IV
171
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
*****
18/2018(Rate) - 26.07.2018
*****
19/2018 - Integrated Tax (Rate) - 26.07.2018
*****
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Omitted
1677
IV
172
8710
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1678
IV
173
8711
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
14%
01/2017(Rate) - 28.06.2017
28%
01/2017 - Integrated Tax (Rate) - 28.06.2017
14%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1679
IV
174
8714
Parts and accessories of vehicles of heading 8711
14%
24/2018(Rate) - 31.12.2018
28%
25/2018 - Integrated Tax (Rate) - 31.12.2018
14%
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Entry in column (3) of schedule substituted.
1680
IV
175
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]
*****
18/2018(Rate) - 26.07.2018
*****
19/2018 - Integrated Tax (Rate) - 26.07.2018
*****
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Omitted
1681
IV
176
8802 or 8806
Aircrafts for personal use
14%
18/2021(Rate) -29.12.2021
28%
18/2021-Integrated Tax (Rate) - 29.12.2021
14%
18/2021-Union Territory Tax (Rate) - 29.12.2021
01-01-2022
Entry in column (2) of schedule "8802" substituted.
1682
IV
177
8903
Yachts and other vessels for pleasure or sports; rowing boats and canoes
14%
01/2017(Rate) - 28.06.2017
28%
01/2017 - Integrated Tax (Rate) - 28.06.2017
14%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1683
IV
178
9004
Goggles
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1684
IV
179
9005
Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1685
IV
180
9006
Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1686
IV
181
9007
Cinematographic cameras and projectors, whether ornot incorporating sound recording or reproducing apparatus
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1687
IV
182
9008
Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1688
IV
183
9010
Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1689
IV
184
9011
Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1690
IV
185
9012
Microscopes other than optical microscopes; diffraction apparatus
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1691
IV
186
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1692
IV
187
9014
Direction finding compasses; other navigational instruments and appliances
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1693
IV
188
9015
Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1694
IV
189
9016
Balances of a sensitivity of 5 cg or better, with or without weights
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1695
IV
190
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1696
IV
191
9023
Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other use
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1697
IV
192
9101
Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1698
IV
193
9102
Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1699
IV
194
9104
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1700
IV
195
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)
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1701
IV
196
9107
Time switches with clock or watch movement or with synchronous motor
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1702
IV
197
9108
Watch movements, complete and assembled;
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1703
IV
198
9110
Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1704
IV
199
9111
Watch cases and parts thereof
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1705
IV
200
9112
Cases for other than clocks, and parts thereof
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1706
IV
201
9113
Watch straps, watch bands and watch bracelets, and parts thereof;
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1707
IV
202
9114
Other clock or watch parts
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1708
IV
203
9201
Pianos, including automatic pianos; harpsi- chords and other keyboard stringed instruments
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1709
IV
204
9202
Other string musical instruments (for example, guitars, violins, harps)
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1710
IV
205
9205
Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1711
IV
206
9206 00 00
Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1712
IV
207
9207
Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1713
IV
208
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1714
IV
209
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1715
IV
210
9302
Revolvers and pistols, other than those of heading 9303 or 9304
14%
01/2017(Rate) - 28.06.2017
28%
01/2017 - Integrated Tax (Rate) - 28.06.2017
14%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1716
IV
211
9401
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1717
IV
212
9403
Other furniture [other than bamboo furniture] and parts thereof
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1718
IV
213
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1719
IV
214
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1720
IV
215
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]
*****
24/2018(Rate) - 31.12.2018
*****
25/2018 - Integrated Tax (Rate) - 31.12.2018
*****
24/2018 - Union territory Tax (Rate) - 31.12.2018
01-01-2019
Omitted
1721
IV
216
9505
Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1722
IV
217
9506
Articles and equipment for general physical exercise, gymnastics, athletics
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1723
IV
218
9508
Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1724
IV
219
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)
*****
27/2017(Rate) - 22.09.2017
*****
27/2017 - Integrated Tax (Rate) - 22.09.2017
*****
27/2017 - Union Territory Tax (Rate) - 22.09.2017
Omitted
1725
IV
220
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
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1726
IV
221
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]
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1727
IV
222
9613
Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof "[other than flints, wicks or Kitchen gas lighters]
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1728
IV
223
9614
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
14%
01/2017(Rate) - 28.06.2017
28%
01/2017 - Integrated Tax (Rate) - 28.06.2017
14%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1729
IV
224
9616
Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations
*****
18/2018(Rate) - 26.07.2018
*****
19/2018 - Integrated Tax (Rate) - 26.07.2018
*****
18/2018 - Union Territory Tax (Rate) - 26.07.2018
27-07-2018
Omitted
1730
IV
225
9617
Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1731
IV
226
9618
Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing
*****
41/2017(Rate) - 14.11.2017
*****
43/2017 - Integrated Tax (Rate) - 14.11.2017
*****
41/2017 - Union territory Tax (Rate) - 14.11.2017
15-11-2017
Omitted
1732
IV
227
9804
All dutiable articles intended for personal use
14%
01/2017(Rate) - 28.06.2017
28%
01/2017 - Integrated Tax (Rate) - 28.06.2017
14%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1733
IV
227A
Any Chapter
Specified actionable claim; Explanation: specified actionable claim as defined in section 2(102A) of the CGST Act, 2017 means the actionable claim involved in or by way of (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming;
14%
11/2023(Rate) - 29.09.2023
28%
14/2023 - Integrated Tax (Rate) - 29.09.2023
14%
11/2023 - Union Territory Tax (Rate) - 29.09.2023
01-10-2023
Inserted
1734
IV
228
Any Chapter
Lottery]
*****
11/2023(Rate) - 29.09.2023
*****
14/2023 - Integrated Tax (Rate) - 29.09.2023
*****
11/2023 - Union Territory Tax (Rate) - 29.09.2023
01-10-2023
Omitted
1735
IV
229
Any Chapter
Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club]
*****
11/2023(Rate) - 29.09.2023
*****
14/2023 - Integrated Tax (Rate) - 29.09.2023
*****
11/2023 - Union Territory Tax (Rate) - 29.09.2023
01-10-2023
Omitted
1736
V
1
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
1.5%
01/2017(Rate) - 28.06.2017
3.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
1.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1737
V
2
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]
*****
06/2018(Rate) - 25.01.2018
*****
7/2018 - Integrated Tax (Rate) - 25.01.2018
*****
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Omitted
1738
V
3
7103
Semi-preciousstones, whether or not worked or graded but not strung,mounted or set; semi- preciousstones, temporarily strung for convenience of transport [other than Unworked or simplysawn or roughlyshaped]
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
1739
V
4
7104
Synthetic or reconstructed semi-precious stones,whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-preciousstones, temporarily strung for convenience of transport]
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
1740
V
5
7105
Dust and powder of natural or synthetic precious or semi-precious stones
1.5%
01/2017(Rate) - 28.06.2017
3.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
1.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1741
V
6
7106
Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form
1.5%
01/2017(Rate) - 28.06.2017
3.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
1.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1742
V
7
7107
Base metals clad with silver, not further worked than semi-manufactured
1.5%
01/2017(Rate) - 28.06.2017
3.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
1.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1743
V
8
7108
Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form
1.5%
01/2017(Rate) - 28.06.2017
3.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
1.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1744
V
9
7109
Base metals or silver, clad with gold, not further worked than semi- manufactured
1.5%
01/2017(Rate) - 28.06.2017
3.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
1.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1745
V
10
7110
Platinum, unwrought or in semi-manufactured forms, or in powder form
1.5%
01/2017(Rate) - 28.06.2017
3.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
1.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1746
V
11
7111
Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
1.5%
01/2017(Rate) - 28.06.2017
3.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
1.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1747
V
12
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.
1.5%
01/2017(Rate) - 28.06.2017
3.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
1.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1748
V
13
7113
Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal [*****]
1.5%
06/2018(Rate) - 25.01.2018
3.0%
7/2018 - Integrated Tax (Rate) - 25.01.2018
1.5%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Entry in column (3) of schedule " [other than bangles of lac/shellac]" Omitted.
1749
V
14
7114
Articles of goldsmiths or silversmiths wares and parts thereof, of precious metal or of metal clad with precious metal
1.5%
01/2017(Rate) - 28.06.2017
3.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
1.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1750
V
15
7115
Other articles of precious metal or of metal clad with precious metal
1.5%
01/2017(Rate) - 28.06.2017
3.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
1.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1751
V
16
7116
Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
1.5%
01/2017(Rate) - 28.06.2017
3.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
1.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1752
V
17
7117
[Imitation jewellery [other than bangles of lac / shellac ]]
1.5%
06/2018(Rate) - 25.01.2018
3.0%
7/2018 - Integrated Tax (Rate) - 25.01.2018
1.5%
6/2018 - Union Territory Tax (Rate) - 25.01.2018
25-01-2018
Entry in column (3) of schedule" Imitation jewellery " Substituted.
1753
V
18
7118
Coin
1.5%
01/2017(Rate) - 28.06.2017
3.0%
01/2017 - Integrated Tax (Rate) - 28.06.2017
1.5%
01/2017 - Union Territory Tax (Rate) - 28.06.2017
01-07-2017
1754
VI
1
7102
Rough diamonds or simply sawn diamonds, industrial or non-industrial
0.125%
6/2022-(Rate)- 13.07.2022
0.250%
6/2022-Integrated Tax (Rate)- 13.07.2022
0.125%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "All goods" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
1755
VI
2
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]
0.125%
14/2019(Rate) - 30.09.2019
0.250%
14/2019 - Integrated Tax (Rate) - 30.09.2019
0.125%
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Entry in column (3) of schedule substituted.
1756
VI
2A
7103
Precious stones (other tha diamonds), ungraded precious stones (other than diamonds)
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
1757
VI
3
7104
Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped
0.125%
6/2022-(Rate)- 13.07.2022
0.250%
6/2022-Integrated Tax (Rate)- 13.07.2022
0.125%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Substituted for "Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport" vide Notification No. 06/2022 -Central Tax (Rate) dated 13.07.2022.
1758
VI
4
7104
Synthetic or reconstructed precious stones
*****
14/2019(Rate) - 30.09.2019
*****
14/2019 - Integrated Tax (Rate) - 30.09.2019
*****
14/2019 - Union territory Tax (Rate) - 30.09.2019
01-10-2019
Omitted
1759
VII
1
7102
Goods other than those specified against S. No. 1 in Schedule VI
0.750%
6/2022-(Rate)- 13.07.2022
1.500%
6/2022-Integrated Tax (Rate)- 13.07.2022
0.750%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted
1760
VII
2
7104
Goods other than those specified against S. No. 3 in Schedule VI
0.750%
6/2022-(Rate)- 13.07.2022
1.500%
6/2022-Integrated Tax (Rate)- 13.07.2022
0.750%
6/2022-Union territory Tax (Rate)- 13.07.2022
18-07-2022
Inserted