AUBSP»Indirect Tax»Goods and Services Tax (GST)»Taxpayers»GST Tax Rates for Goods at 5% as approved by GST Council

GST Tax Rates for Goods at 5% as approved by GST Council

Chapter wise GST rates for goods at 5% (five percent) as decided in the Goods and Services Tax Council Meeting held on 18-May-2017, 3-June-2017, 11-June-2017 and 16-June-2017.

Recently, we have discussed about GST rates for Goods at 3% rate as approved by GST Council. Today, we shall know about the GST rates for Goods at 5% as decided by the GST Council. The fitment of rates of goods were discussed on 18th May 2017 during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir and as per discussions in the GST Council Meeting held on 3rd June, 2017, 11-06-2017 and 18-06-2017.

The GST Council has broadly approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied on certain goods. The GST rate structure for goods have been notified. For convenience, goods have been organised rate-wise in schedules I to VII as sited below:

SCHEDULE I: List of Goods at Nil Rate
SCHEDULE II: List of Goods at 0.25% Rate
SCHEDULE III: List of Goods at 3% Rate
SCHEDULE IV: List of Goods at 5% Rate
SCHEDULE V: List of Goods at 12% Rate
SCHEDULE VI: List of Goods at 18% Rate
SCHEDULE VII: List of Goods at 28% Rate

GST Rate for Goods @5% i.e. Five Percent

1) (Live animals):

2) (Meat and edible meat offal):

3) (Fish, crustaceans, molluscs & other aquatic invertebrates):

All goods (other than fish seeds, prawn /shrimp seed) processed, cured or in frozen state

  • 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304
  • 0304 Fish fillets and other fish meat (whether or not minced), frozen.
  • 0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption
  • 0306 Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption.
  • 0307 Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption
  • 0308 Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption.

4) (Dairy produce; bird’s eggs; natural honey; edible products of animal origin, not elsewhere specified):

All goods not specified elsewhere.

  • 0401 Ultra High Temperature (UHT) milk.
  • 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter including skimmed milk powder, milk food for babies, excluding condensed milk.
  • 0403 Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.
  • 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.
  • 0406 Chena or paneer put up in unit container and bearing a registered brand name.
  • 0408 Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.
  • 0409 Natural honey, put up in unit container and bearing a registered brand name.
  • 0410 Edible products of animal origin, not elsewhere specified or included.

5) (Products of animal origin, not elsewhere specified or included):

All goods not specified elsewhere.

  • 0502 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.
  • 0503 – blank in tariff
  • 0504 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
  • 0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers
  • 0506 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products.
  • 0507 0507 [Except 050790] Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.
  • 0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.
  • 0510 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.
  • 0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.

6) (Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage):

7) (Edible vegetables, roots and tubers):

  • Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower;
  • 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
  • 0713 Dried leguminous vegetables, shelled, whether or not skinned or split, put up in unit container and bearing a registered brand name.
  • 0711 Vegetables provisionally preserved (for example, by Sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
  • 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets.

8) (Edible fruit and nuts; peel of citrus fruit or melons):

  • 0801 Cashewnuts, whether or not shelled or peeled
  • 0802 Dried areca nuts, whether or not shelled or peeled
  • 0802 Dried chestnuts (singhada), whether or not shelled or peeled
  • 08 Dried makhana, whether or not shelled or peeled
  • 0806 Grapes, dried, and raisins

All goods, other than dry fruits, in frozen state or preserved.

  • 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.
  • 0812 Fruit and nuts, provisionally preserved (for example, by Sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
  • 0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.

9) (Coffee, tea, mate and spices) Mate a bitter infusion of the leaves of a South American shrub:

All goods not specified elsewhere.

  • 0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, other than coffee beans not roasted.
  • 0902 Tea, whether or not flavoured, other than unprocessed green leaves of tea.
  • 0903 Maté.
  • 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.
  • 0905 Vanilla.
  • 0906 Cinnamon and cinnamon-tree flowers.
  • 0907 Cloves (whole fruit, cloves and stems).
  • 0908 Nutmeg, mace and cardamoms.
  • 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries, other than of seed quality.
  • 0910 [other than 0910 11 10, 0910 30 10] Ginger other than fresh ginger, saffron, urmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices.

10) (Cereals):

All goods i.e. cereals, put up in unit container and bearing a registered brand name, namely:

  • 1001 Wheat and meslin
  • 1002 Rye
  • 1003 Barley
  • 1004 Oats
  • 1005 Maize (corn)
  • 1006 Rice
  • 1007 Grain sorghum
  • 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi

11) (Products of milling industry; malt; starches; inulin; wheat gluten):

All goods not specified elsewhere.

  • 1101 Wheat or meslin flour put up in unit container and bearing a registered brand name.
  • 1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name
  • 1103 Cereal groats, meal and pellets, put up in unit container and bearing a registered brand name.
  • 1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [i.e. of oats, maize or other cereals]
  • 1105 Meal, powder, flakes, granules and pellets of potatoes.
  • 1106 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name 1109 00 00 Wheat gluten, whether or not dried.
  • 1106 10 10 Guar meal
  • 1106 10 90 Guar gum refined split
  • 1109 00 00 Wheat gluten, whether or not dried

12) (Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder):

All goods other than of seed quality

  • 1201 Soya beans, whether or not broken.
  • 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.
  • 1203 Copra other than of seed quality
  • 1204 Linseed, whether or not broken other than of seed quality
  • 1205 Rape or colza seeds, whether or not broken other than of seed quality.
  • 1206 Sunflower seeds, whether or not broken other than of seed quality.
  • 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, other than of seed quality.
  • 1208 Flour and meals of oil seeds or oleaginous fruits, other than those of mustard.
  • 1210 Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin.
  • 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.
  • 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 Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included.

13) (Lac; gums, resins and other vegetable saps and extracts):

  • 1301 Natural gums, resins, gumresins and oleoresins (for example, balsams), other than lac and shellac.
  • 1301 Compounded asafoetida commonly known as heeng.

14) (Vegetable plaiting materials; vegetable products, not elsewhere specified or included):

All goods not specified lsewhere

  • 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).
  • 1404 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 Betel leaves and Indian katha.

15) (Animal and vegetable fats and oils and their cleavage products prepared edible fats; animal or vegetable waxes):

Vegetable fats and oils [1507 to 1516]

  • 1507 Soyabean oil and its fractions, whether or not refined, but not chemically modified.
  • 1508 Groundnut oil and its fractions, whether or not refined, but not chemically modified.
  • 1509 Olive oil and its fractions, whether or not refined, but not chemically modified.
  • 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 oilsor fractions of heading 1509
  • 1511 Palm oil and its fractions, whether or not refined, but not chemically modified.
  • 1512 Sunflowerseed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
  • 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
  • 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
  • 1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
  • 1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, reesterified or elaidinised, whether or not refined, but not further prepared.
  • 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
  • 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.

16) (Preparations of meat, of fish or of crustaceans, molluscs or other aquatic vertebrates):

17) (Sugar and sugar confectionery):

  • 1701 Beet sugar, cane sugar, khandsari sugar.
  • 1702 Palmyra sugar.

18) (Cocoa and cocoa preparations):

  • 1801 Cocoa beans whole or broken, raw or roasted;
  • 1802 Cocoa shells, husks, skins and other cocoa waste; and
  • 1803 Cocoa paste whether or not de-fatted.

19) (Preparations of cereals, flour, starch or milk; pastrycooks’ products):

  • 1901 20 00 Mixes and doughs for the preparation of bread, pastry and other baker’s wares;
  • 1902 Seviyan (vermicelli)
  • 1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)
  • 1905 Pizza bread;
  • 1905 40 00 Rusks, toasted bread and similar toasted products.

20) (Preparations of vegetables, fruits, nuts or other parts of plants):

21) (Miscellaneous edible preparations):

  • 2106 90 Sweetmeats

22) (Beverages, spirit and vinegar):

  • 2201 90 10 Ice and snow

23) (Residues and waste from the food industries; prepared animal fodder):

All goods not specified elsewhere

  • 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.
  • 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.
  • 2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]
  • 2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]
  • 2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]
  • 2307 Wine lees; argol. [Lees refers to deposits of dead yeast or residual yeast and other particles that precipitate, or are carried by the action of “fining”, to the bottom of a vat of wine after fermentation and aging. Argol –tartar obtained from wine fermentation].

24) (Tobacco and manufactured tobacco substitutes):

  • 2401 Tobacco leaves [under reverse charge]

25) (Salt; sulphur; earths and stone; plastering materials, lime and cement):

All goods not specified elsewhere

  • 2501 Salt other than common salt.
  • 2502 Unroasted iron pyrites.
  • 2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.
  • 2504 Natural graphite.
  • 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.
  • 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.
  • 2507 Kaolin and other kaolinic clays, whether or not calcined.
  • 2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
  • 2509 Chalk.
  • 2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
  • 2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.
  • 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.
  • 2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heattreated.
  • 2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
  • 2515 Ecaussine and other calcareous monumental or building stone; alabaster [other than marble Marble and travertine]
  • 2516 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.
  • 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 it treated.
  • 2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.
  • 2518 10 dolomite, Not calcined or sintered
  • 2519 Natural magnesium carbonate (magnesite); fused magnesia; deadburned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.
  • 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
  • 2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
  • 2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.
  • 2524 Asbestos.
  • 2525 Mica, including splitting; mica waste.
  • 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.
  • 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
  • 2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
  • 2530 Mineral substances not elsewhere specified or included.

26) (Ores, slag and ash):

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] [2601 to 2617]

  • 2601 Iron ores and concentrates, including roasted iron pyrites
  • 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
  • 2603 Copper ores and concentrates.
  • 2604 Nickel ores and concentrates.
  • 2605 Cobalt ores and concentrates.
  • 2606 Aluminium ores and concentrates.
  • 2607 Lead ores and concentrates.
  • 2608 Zinc ores and concentrates.
  • 2609 Tin ores and concentrates.
  • 2610 Chromium ores and concentrates.
  • 2611 Tungsten ores and concentrates.
  • 2612 Uranium or thorium ores and concentrates.
  • 2613 Molybdenum ores and concentrates.
  • 2614 Titanium ores and concentrates.
  • 2615 Niobium, tantalum, vanadium or zirconium ores and concentrates.
  • 2616 Precious metal ores and concentrates.
  • 2617 Other ores and concentrates.
  • 2618 Granulated slag (slag sand) from the manufacture of iron or steel.

27) (Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes):

  • 27 Bio-gas
  • 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal.
  • 2702 Lignite, whether or not agglomerated, excluding jet
  • 2703 Peat (including peat litter), whether or not agglomerated
  • 2704 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
  • 2705 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
  • 2706 Tar distilled from coal, from lignite or from peat
  • 2710 Kerosene PDS
  • 2711 12 00, 2711 13 00, 2710 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.

28) (Inorganic chemicals):

  • Thorium oxalate
  • Enriched KBF4 (enriched potassium fluroborate)
  • Enriched elemental boron
  • Nuclear fuel
  • 2805 11 Nuclear grade sodium
  • 2845 Heavy water and other nuclear fuels
  • 2853 Compressed air

29) (Organic chemicals):

30) (Pharmaceutical products):

  • 30 Insulin
  • 3002, 3006 Animal or Human Blood Vaccines
  • Diagnostic kits for detection of all types of hepatitis
  • Desferrioxamine injection or deferiprone
  • Cyclosporin
  • Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name
  • Oral re-hydration salts
  • Drugs or medicines including their salts and esters and diagnostic test kits, specified hereunder:
    • (1) Amikacin
      (2) Amphotericin-B
      (3) Amrinone
      (4) Aprotinin
      (5) Baclofen
      (6) Bleomycin
      (7) Busulphan
      (8) BCG vaccine, Iopromide, Iotrolan
      (9) Chlorambucil
      (10) Chorionic Gonadotrophin
      (11) Clindamycin
      (12) Cyclophosphamide
      (13) Dactinomycin
      (14) Daunorubicin
      (15) Desferrioxamine
      (16) Dimercaprol
      (17) Disopyramide phosphate
      (18) Dopamine
      (19) Eptifibatide
      (20) Glucagon
      (21) Hydroxyurea
      (22) Isoprenaline
      (23) Isoflurane
      (24) Lactulose
      (25) Lomustine
      (26) Latanoprost
      (27) Melphalan
      (28) Mesna
      (29) Methotrexate
      (30) MMR (Measles, mumps and rubella) vaccine
      (31) Mustin Hydrochloride
      (32) Pancuronium Bromide
      (33) Praziquantel
      (34) Protamine
      (35) Quinidine
      (36) Sodium Cromoglycate spin caps and cartridges
      (37) Sodium Hyalauronatesterile 1% and 1.4% solution
      (38) Somatostatin
      (39) Strontium Chloride (85Sr.)
      (40) Thioguanine
      (41) Tobramycin
      (42) TetanusImmunoglobin
      (43) Typhoid Vaccines:
      (a) VI Antigen of Salmonella Typhi, and
      (b) Ty2la cells and attenuated non-pathogenic strains of S.Typhi
      (44) Tretinoin
      (45) Tribavirin / Ribavirin
      (46) Urokinase
      (47) Ursodeoxycholic Acid
      (48) Vancomycin
      (49) Vasopressin
      (50) Vecuronium Bromide
      (51) Zidovudine
      (52) 5-Fluorouracil
      (53) Pegulated Liposomal Doxorubicin Hydrochloride injection
      (54) Ketoanalogue preparation of essential amino acids
      (55) Pergolide
      (56) Kit for bedside assay of Troponin-T
      (57) Solution for storing, transporting, flushing donor organs
      for transplant
      (58) Miltefosine
      (59) Milrinone Lactate
      (60) Methoxy Isobutile Isonitrile (MIBI)
      (61) Haemophilus Influenzae Type b Vaccine
      (62) Mycophenolate Sodium
      (63) Verteporfin
      (64) Daclizumab
      (65) Ganciclovir
      (66) Drotrecoginalfa (activated)
      (67) Eptacogalfa activated recombinant coagulation factor VIIa
      (68) Muromonab CD3
      (69) Japanese encephalitis vaccine
      (70) Valganciclovir
      (71) Low molecular weight heparin
      (72) Efavirenz
      (73) Emtricitabine;
      (74) Azathioprine;
      (75) Antinomycin D;
      (76) Cytosine Arabinoside (Cytarabine);
      (77) Vinblastine Sulphate
      (78) Vincristine;
      (79) Eurocollins Solution;
      (80) Everolimus tablets/dispersible tablets;
      (81) Poractant alfa
      (82) Troponin-I whole blood test kit;
      (83) Blower/mister kit for beating heart surgery;
      (84) Fluoro Enzyme Immunoassay Diagnostic kits.
      (85) Tablet Telbivudine
      (86) Injection Exenatide
      (87) DTaP-IPV-Hibor PRP-T combined Vaccine
      (88) Pneumococcal-7 Valent Conjugate Vaccine
      (Diphtheria CRM197 Protein)
      (89) Injection Thyrotropin Alfa
      (90) Injection Omalizumab.
      (91) Abatacept
      (92) Daptomycin
      (93) Entacevir
      (94) Fondaparinux Sodium
      (95) Influenza Vaccine
      (96) Ixabepilone
      (97) Lapatinib
      (98) Pegaptanib Sodium injection
      (99) Suntinib Malate
      (100) Tocilizumab
      (101) Agalsidase Beta
      (102) Anidulafungin
      (103) Capsofungin acetate
      (104) Desflurane USP
      (105) Heamostatic Matrix with Gelatin and human Thrombin
      (106) Imiglucerase
      (107) Maraviroc
      (108) Radiographic contrast media (Sodium and Meglumine ioxitalamate,
      Iobitridol and Sodium and meglumine ioxaglate)
      (109) Sorafenib tosylate
      (110) Varenciline tartrate
      (111) 90 Yttrium
      (112) Nilotinib
      (113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent
      suspension for injection
      (114) Micafungin sodium for injection
      (115) Bevacizumab
      (116) Raltegravir potassium
      (117) Rotavirus Vaccine (Live Oral Pentavalent)
      (118) Pneumococcal Polysaccharide Vaccine
      (119) Temsirolimus Concentrate for infusion for injection
      (120) Natalizumab
      (121) Octreotide
      (122) Somatropin
      (123) Aurothiomalate Sodium
      (124) Asparaginase
      (125) Agglutinating Sera
      (126) Anti-Diphtheria Normal Human Immunoglobulin
      (127) Anti-human lymophocyte immunoglobulin IV
      (128) Anti-human thymocyte immunoglobulin IV
      (129) Anti-Pertussis Normal Human Immunoglobulin
      (130) Anti-Plague serum
      (131) Anti-Pseudomonas Normal Human Immunoglobulin
      (132) Basiliximab
      (133) Beractant Intra-tracheal Suspension
      (134) Blood group sera
      (135) Botulinum Toxin Type A
      (136) Burn therapy dressing soaked in gel
      (137) Bovine Thrombin for invitro test for diagnosis in Haemorrhagic
      disorders
      (138) Bovine Albumin
      (139) Bretyleum Tossylate
      (140) Calcium Disodium Edetate
      (141) Carmustine
      (142) Cesium Tubes
      (143) Calcium folinate
      (144) Cholestyramine
      (145) Christmas Factor Concentrate (Coagulation factor IX prothrombin
      complex concentrate)
      (146) Cobalt-60
      (147) Corticotrophin
      (148) Cyanamide
      (149) Diagnostic Agent for Detection of Hepatitis B Antigen
      (150) Diagnostic kits for detection of HIV antibodies
      (151) Diphtheria Antitoxin sera
      (152) Diazoxide
      (153) Edrophonium
      (154) Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]
      (155) Epirubicin
      (156) Fibrinogen
      (157) Floxuridine
      (158) Flucytosin
      (159) Flecainide
      (160) Fludarabine Phosphate
      (161) Foetal Bovine Serum (FBS)
      (162) Gadolinium DTPA Dimeglumine
      (163) Gallium Citrate
      (164) Gasgangrene Anti-Toxin Serum
      (165) Goserlin Acetate
      (166) Hepatitis B Immunoglobulin
      (167) Hexamethylmelamine
      (168) Hydralazine
      (169) Idarubicine
      (170) Idoxuridine
      (171) Immuno assay kit for blood Fibrinogen degradation product for
      direct estimation for diagnostic test in D.I.C.
      (172) Inactivated rabies vaccine [Human diploid cell]
      (173) Inactivated rabies vaccine [Vero-cell]
      (174) Intravenous amino acids
      (175) Intravenous Fat Emulsion
      (176) Iopamidol
      (177) Iohexol
      (a) Indium(III) inbleomycin
      (b) Indium113 Sterile generator and elution accessories
      (c) Indium113 in brain scanning kit
      (d) Indium113 in liver scanning kit
      (178) Iscador, CLIA diagnostic kits
      (179) Levodopa with benserazine
      (180) Lenograstim
      (181) Meningococcoal A and C combined vaccine with diluant solvent
      (182) Methicillin
      (183) Metrizamide Inj with diluant
      (184) Monocomponent insulins
      (185) Mycophenolate Mofetil
      (186) Normal Human plasma
      (187) Normal Human immunoglobulin
      (188) Nuclear magnetic resonance contrast agent
      (189) Normal Human serum Albumin
      (190) Penicillamine
      (191) Pentamidine
      (192) Penicillinase
      (193) Poliomyelitis vaccine (inactivated and live)
      (194) Potassium Aminobenzoate
      (195) Porcine Insulin Zinc Suspension
      (196) Prednimustine
      (197) Porcine and Bovine insulin
      (198) Purified Chick Embryo Cell Rabies Vaccine
      (199) Pyridostigmine
      (200) Pneumocystis cariniiI F kits
      (201) Prostaglandin E1 (PGE1)
      (202) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin)
      (203) Radioisotope TI 201
      (a) Rabbit brains thromboplastin for PT test
      (b) Reagent for PT tests
      (c) Human Thrombin for TT tests
      (204) Rabies immune globulin of equine origin
      (205) Sevoflurane
      (206) Recuronium Bromide
      (207) Septopal beads and chains
      (208) Sodium Arsenate
      (209) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones
      (210) Solution of Nucleotides and Nucliosides
      (211) Specific Desensitizing Vaccine
      (212) Sterile Absorbable Haemostat for control of surgical vessel bleeding
      (213) Strontium SR-89 Chloride
      (214) Suxamethonium Chloride
      (215) Selenium-75
      (216) Teicoplanin
      (217) Tetrofosmin
      (218) Ticarcillin
      (219) Tranexamic Acid
      (220) Tocainide
      (221) Tri-iodothyronine
      (222) Triethylene Tetramine
      (223) Thrombokinase
      (224) Teniposide
      (225) Trans-1-diamino cyclohexane Oxalatoplatinum
      (226) Ticarcillin Disodium and Potassium Clavulanate combination
      (227) Vindesin Sulphate
      (228) X-ray diagnostic agents, the following:-
      (a) Propylidone
      (b) Ethyliodophenylundecylate
      (c) Iodipammide methyl glucamine
      (d) Lipidollutra fluid
      (e) Patentblue
      (f) Zalcitabine
      (229) Zoledronic Acid
      (230) Anti-Haemophilic Factors Concentrate (VIII and IX)
  • Formulations manufactured from the bulk drugs specified as sited below:
    • (1) Streptomycin
      (2) Isoniazid
      (3) Thiacetazone
      (4) Ethambutol
      (5) Sodium PAS
      (6) Pyrazinamide
      (7) Dapsone
      (8) Clo- fazamine
      (9) Tetracycline Hydrochloride
      (10) Pilocarpine
      (11) Hydrocortisone
      (12) Idoxuridine
      (13) Acetazolamide
      (14) Atro- pine
      (15) Homatroprn
      (16) Chloroquine
      (17) Amodiaquine
      (18) Quinine
      (19) Pyrimethamine
      (20) Sulfametho pyrezine
      (21) Diethyl Carbamazine
      (22) Arteether or formulation of artemisinin.

31) (Fertilisers):

  • 3101 All goods i.e. animal or vegetable fertilisersor organic fertilisers put up in unit containers and bearing a brand name
  • 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
  • 3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
  • 3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
  • 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

32) (Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks):

  • Wattle extract, quebracho extract, chestnut extract.
  • 3202 Enzymatic preparations for pretanning

33) (Essential oils and resinoids, perfumery, cosmetic or toilet preparations):

  • 3307 41 00 Agarbatti

34) (Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster):

  • 3402 Sulphonated castor oil, fish oil or sperm oil

35) (Aluminoidal substances; modified starches; glues; enzymes):

36) (Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations):

  • 3605 00 10 Handmade safety matches

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

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

37) (Photographic or cinematographic goods):

38) (Miscellaneous chemical products):

39) (Plastics and articles thereof):

40) (Rubber and articles thereof):

  • 4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
  • 4016 Toy balloons made of natural rubber latex
  • 4011, 4013 Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws
  • 4016 Erasers

41) [Raw Hides and Skins (other than Fur skins) and Leather]:

Raw hides, skins, tanned or crust hides and skins, not further prepared [4101 to 4106]

  • 4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split.
  • 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.
  • 4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split.
  • 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.
  • 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared.
  • 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.]

42) [Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)]:

43) (Furskin and artificial fur; manufacturers thereof):

44) (Wood and articles of wood, wood charcoal):

  • 4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms

45) (Cork and articles of cork):

46) (Manufactures of straw, of esparto or of other plaiting materials; Basket-ware and wickerwork):

47) [Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard]:

48) (Paper and paperboard; articles of paper pulp, of paper or of paperboard):

  • 4801 Newsprint, in rolls or sheets
  • 4823 Kites

49) (Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans):

  • 4901 Brochures, leaflets and similar printed matter, whether or not in single sheets.

50) (Silk):

  • 5004, 5005, 5006 Silk yarn
  • 5007 Woven fabrics of silk or silk waste [With no refund of ITC accumulation]

51) (Wool, fine or coarse animal hair; horse hair yarn and woven fabric):

  • 5104 Garnetted stock of wool or of fine or coarseanimal hair, shoddy wool
  • 5105 Wool and fine or coarse animal hair, carded or combed
  • 5106, 5107, 5108, 5109, 5110 Yarn of wool or of animal hair
  • 5111, 5112, 5113 Fabrics of wool or of animal hair [With no refund of ITC accumulation]

52) (Cotton):

  • 5201, 5203  Cotton
  • 5202 Cotton waste
  • 5204 Cotton sewing thread, whether or not put up for retail sale
  • 5205, 5206, 5207 Cotton yarn, other than khadi yarn
  • 5208,5209, 5210, 5211, 5212 Woven fabrics of cotton [With no refund of ITC accumulation]

53) (Other vegetable textile fibres; paper yarn, woven fabrics of paper yarns):

  • 5301 All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)
  • 5302 True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)
  • 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)
  • 5305, 5306, 5307, 5308 All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn
  • 5309, 5310, 5311 Woven fabrics of other vegetable textile fibres, paper yarn

54) (Man-made filaments; strip the like of man-made textile materials):

  • 5407, 5408 Fabrics of man made textile materials [With no refund of ITC accumulation]

55) (Manmade staple fibres):

  • 5512, 5513, 5514, 5515, 5516 Fabrics of manmade staple fibres [With no refund of ITC accumulation]

56) (Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof):

57) (Carpets and other textile floor coverings):

  • 5705 Coir mats, matting and floor covering

58) (Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery):

  • 5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal

59) (Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use):

60) (Knitted or crocheted fabrics):

  • Knitted or crocheted fabrics [All goods]

61) (Articles of apparel and clothing accessories, knitted or crocheted):

  • Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding ₹1000 per piece

62) (Articles of apparel and clothing accessories, not knitted or crocheted):

  • Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding ₹1000 per piece

63) (Other made up textile articles, sets, worn clothing and worn textile articles; rags):

  • Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding ₹1000 per piece

64) (Footwear gaiters and the like; parts of such articles):

  • Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.

65) (Headgear and parts thereof):

66) (Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, ridingcrops and parts thereof):

67) (Prepared feathers and down and articles made of feather or of down – artificial flowers; articles of human hair):

68) (Articles of stone, plaster, cement, asbestos, mica or similar material):

69) (Ceramic products):

  • 6901 00 10 Bricks of fossil meals or similar siliceous earths
  • 6904 10 00 Building bricks
  • 6905 10 00 Earthen or roofing tiles

70) (Glass and glassware):

  • 7018 Glass beads

71) (Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin):

72) (Iron and steel):

73) (Articles of iron or steel):

74) (Copper and articles thereof):

75) (Nickel and articles thereof):

76) (Aluminium and articles thereof):

77) (blank in tariff):

78) (Lead and articles thereof):

79) (Zinc and articles thereof):

80) (Tin and articles thereof):

81) (Other base metals; cermets; articles thereof):

82) (Tools, implements, cutlery, spoons and forks of base metal; parts thereof of base metal):

83) (Miscellaneous articles of base metal):

84) (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof):

  • Pawan Chakki that is Air Based Atta Chakki
  • 8413, 8413 91 Hand pumps and parts thereof
  • 8419 19 Solar water heater and system
  • 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
  • 84 or 85 Following renewable energy devices & parts for their manufacture:
  1. Bio-gas plant
  2. Solar power based devices
  3. Solar power generating system
  4. Wind mills and wind operated electricity generatore
  5. Waste to energy plants/devices
  6. Solar lantern/solar lamp
  7. Ocean waves/tidal waves energy devices/plants

85) (Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles):

Renewable energy devices & spare parts for their manufacture

  • Bio-gas plant
  • Solar power based devices
  • Solar power generating system
  • Wind mills and wind operated electricity generator
  • Waste to energy plants/devices
  • Solar lantern/solar lamp
  • Ocean waves/tidal waves energy devices/plants.

86) [Railway or tramway locomotives, rolling-stocks and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signaling equipment of all kinds]:

All goods not specified elsewhere, [5% with no refund of ITC accumulation]

  • 8601 Rail locomotives powered from an external source of electricity or by electric accumulators.
  • 8602 Other rail locomotives; locomotive tenders; such as Dieselelectric locomotives, Steam locomotives and tenders thereof.
  • 8603 Selfpropelled railway or tramway coaches, vans and trucks, other than those of heading 8604.
  • 8604 Railway or tramway maintenance or service vehicles, whether or not selfpropelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles).
  • 8605 Railway or tramway passenger coaches, not selfpropelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not selfpropelled (excluding those of heading 8604).
  • 8606 Railway or tramway goods vans and wagons, not self-propelled.
  • 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof.
  • 8608 Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing.

87) (Vehicles other than railway or tramway rollingstocks, and parts and accessories thereof):

  • 8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.

88) (Aircraft; spacecraft and parts thereof):

  • 8802 – Other aircraft (for example, helicopters, aeroplanes), other than those for personal use
  • 8803 – Parts of goods of heading 8802.

89) (Ships, boats and floating structures):

All goods not specified elsewhere.

  • 8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods.
  • 8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products.
  • 8904 Tugs and pusher craft.
  • 8905 Lightvessels, 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.
  • 8906 Other vessels, including warships and lifeboats other than rowing boats.
  • 8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons).
  • Any chapter – parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907.

90) (Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof):

  • Coronary stents and coronary stent systems for use with cardiac catheters.
  • 90 or any other Chapter Artificial kidney
  • 90 or 84 Disposable sterilized dialyzer or microbarrier of artificial kidney
  • 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
  • 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled as mentioned hereunder:

(A)(1) Braille writers and braille writing instruments
(2) Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers
(3) Canes, Electronic aids like the Sonic Guide
(4) Optical, Environmental Sensors
(5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator
(6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Com- passes and Spar Wheels
(7) Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks
(8) Drafting, Drawing aids, tactile displays
(9) Specially adapted clocks and watches
(B)(1) Orthopaedic appliances falling under heading No. 9021 of the Fourth Schedule
(2) Wheel chairs falling under heading No. 87.13 of the Fourth Schedule
(C) Artificial electronic larynx and spares thereof
(D) Artificial electronic ear (Cochlear implant)
(E)(1) Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, braille embossers, talking calculators, talking thermometers
(2) Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines
(3) Braille paper
(4) All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind
(5) Aids for improving mobility of the blind such as electronic orientation and obstacle detectbn appliance and white canes
(6) Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind
(7) Assistive listening devices, audiometers
(8) External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags
(9) Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement.

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