AUBSP»Indirect Tax»Goods and Services Tax (GST)»Taxpayers»GST Tax Rates for Goods at 18% as approved by GST Council

GST Tax Rates for Goods at 18% as approved by GST Council

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

Recently, we have discussed about GST rates for Goods at 12% as approved by GST Council. Today, we shall know about the GST rates for Goods at 18% 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, 11th June 2017 and 18th June 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. GST rates for certain goods like textile, footwear, biris, precious metals, etc. are yet to be decided by the GST Council.

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 Tax Rate for Goods @18%

1) (Live animals):

2) (Meat and edible meat offal):

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

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

  • 0402 91 10, 0402 99 20 Condensed milk

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

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

7) (Edible vegetables, roots and tubers):

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

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

10) (Cereals):

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

  • 1107 Malt, whether or not roasted

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

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

All goods not specified elsewhere

  • 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 Guar meal or guar gum refined split.

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

  • 1404 90 10 Bidi wrapper leaves (tendu)
  • 1404 90 50 Indian katha.

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

  • 1517 10 All goods i.e. Margarine, Linoxyn
  • 1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes
  • 1521 Vegetable waxes (other than triglycerides), Beeswax, other insect wax-es and spermaceti, whether or not
    refined or coloured
  • 1522 Degras, residues resulting from the treatment of fatty substances or an-imal or vegetable waxes

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

17) (Sugar and sugar confectionery):

  • 1701 91, 1701 99 All goods, including refined sugar containing added flavouring or col-ouring matter, sugar cubes
  • 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]
  • 1704 Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha]

18) (Cocoa and cocoa preparations):

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

  • 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
  • 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, flat-tened or beaten rice, commonly known as Chira, parched rice, com-monly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]
  • 1905 [other than 1905 32 11, 1905 90 40] All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread]

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

21) (Miscellaneous edible preparations):

  • 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
  • 2103 90 10 Curry paste
  • 2103 90 30 Mayonnaise and salad dressings
  • 2103 90 40 Mixed condiments and mixed seasoning
  • 2104 Soups and broths and preparations therefor; homogenised composite food preparations
  • 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa
  • 2106 All kinds of food mixes including instant food mixes, soft drink con-centrates, Sharbat, Betel nut product known as “Supari”, Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods; [other than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form]

22) (Beverages, spirit and vinegar):

  • 2201 Waters, including natural or artificial mineral waters and aerated wa-ters, not containing added sugar or other sweetening matter nor fla-voured
  • 2207 Ethyl alcohol and other spirits, denatured, of any strength
  • 2209 Vinegar and substitutes for vinegar obtained from acetic acid

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

24) (Tobacco and manufactured tobacco substitutes):

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

  • 2503 00 10 Sulphur recovered as by-product in refining of crude oil

26) (Ores, slag and ash):

All goods not specified elsewhere, that is other slag, dross, ash and residues [2619, 2620, 2621]

  • 2619 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel.
  • 2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds.
  • 2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste.

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

All goods not specified elsewhere

  • 2707 Oils and other products of the distillation of high temperature coal tar; similar roducts in which the weight of the aromatic constituents exceeds that of the nonaromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene.
  • 2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars.
  • 2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; reparations 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], such as Superior kerosene Oil (SKO), Fuel oil, Base oil, Jute batching oil and textile oil, Lubricating oil, Waste oil [Other than petrol, Diesel and ATF, not in GST]
  • 2711 Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane ixture, 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 imited or Bharat Petroleum Corporation Limited,]
  • 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.
  • 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.
  • 2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.
  • 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).

28) (Inorganic chemicals):

  • All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods]

29) (Organic chemicals):

All organic chemicals other than giberellic acid

  • 2901 Acyclic hydrocarbons
  • 2902 Cyclic hydrocarbons
  • 2903 Halogenated derivatives of hydrocarbons.
  • 2904 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.
  • 2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
  • 2906 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
  • 2907 Phenols; phenol‑alcohols.
  • 2908 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenolalcohols.
  • 2909 Ethers, ether‑alcohols, ether ‑phenols, etheralcohol- phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives.
  • 2910 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives.
  • 2911 Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.
  • 2912 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.
  • 2913 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912.
  • 2914 Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.
  • 2915 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
  • 2916 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
  • 2917 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
  • 2918 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
  • 2919 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.
  • 2920 Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.
  • 2921 Amine-function compounds.
  • 2922 Oxygen-function amino-compounds.
  • 2923 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined.
  • 2924 Carboxyamide-function compounds; amide-function compounds of carbonic acid.
  • 2925 Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds.
  • 2926 Nitrile-function compounds.
  • 2927 Diazo-, azo- or azoxy-compounds.
  • 2928 Organic derivatives of hydrazine or of hydroxylamine.
  • 2929 Compounds with other nitrogen function.
  • 2930 Organosulphur compounds.
  • 2931 Other organo-inorganic compounds.
  • 2932 Heterocyclic compounds with oxygen heteroatom(s) only.
  • 2933 Heterocyclic compounds with nitrogen heteroatom( s) only.
  • 2934 Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds.
  • 2935 Sulphonamides
  • 2936 Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent.
  • 2937 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones.
  • 2938 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.

30) (Pharmaceutical products):

  • 30 Nicotine polacrilex Gum

31) (Fertilisers):

  • 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
  • 3103 Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers
  • 3104 Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers
  • 3105 Mineral or chemical fertilisers containing two or three of the fertilis-ing 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

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

All goods not specified elsewhere

  • 3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives(other than Wattle extract, quebracho ex-tract, chestnut extract).
  • 3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning).
  • 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.
  • 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 rganic products of a kind used as fluorescent brightening agents or as luminophores, whether or not cemically defined
  • 3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes.
  • 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.
  • 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
  • 3211 00 00 Prepared driers.
  • 3212 Pigments (including metallic powders and flakes) dispersed in non- aqueous media, in liquid or paste form, of a kind used in the manufac-ture of paints (including enamels); stamping foils; dyes and other col-ouring matter put up in forms or packings for retail sale
  • 3215 Printing ink, writing or drawing ink and other inks, whether or not con-centrated or solid (Fountain pen ink and Ball pen ink).

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

  • 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 nfleurage 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.
  • 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 [including Fractionated / deterpenated mentha oil (DTMO), Dementholised oil (DMO), Spearmint oil, Mentha piperita oil]
  • 3304 20 00 Kajal pencil sticks
  • 3305 9011, 3305 90 19 Hair oil
  • 3306 10 20 Dentifices – Toothpaste

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):

  • 3401 [except 340130] Soap; organic surfaceactive products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap;
  • 3404 – Artificial waxes and prepared waxes
  • 3407 Preparations known as “dental wax” or as “dental impression com-pounds”, put up in sets, in packings for retail sale or in plates, horse-shoe shapes, sticks or similar forms; other preparations for use in den-tistry, with a basis of plaster (of calcined gypsum or calcium sulphate)

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

All goods

  • 3501 Casein, caseinates and other casein derivatives; casein glues
  • 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
  • 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
  • 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
  • 3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches
  • 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
  • 3507 Enzymes, prepared enzymes

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

  • 3601 Propellant powders
  • 3603 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators
  • 3605 Matches (other than handmade safety matches [3605 00 10])

37) (Photographic or cinematographic goods):

All goods not specified elsewhere

  • 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).
  • 3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, aperboar or textiles; instant print film in rolls, sensitised, unexposed.
  • 3703 Photographic paper, paperboard and textiles, sensitised, unexposed.
  • 3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed.
  • 3706 Cinematographic film, exposed and developed, whether or not incorporating sound rack or consisting only of sound track.
  • 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.

38) (Miscellaneous chemical products):

  • 3802 Activated carbon; activated natural mineral products; animal black, including spent animal black
  • 3803 00 00 Tall oil, whether or not refined
  • 3804 Residual lyes from the manufacture of wood pulp, whether or not con-centrated, desugared or chemically treated, including lignin sulpho-nates
  • 3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipen-tene; sulphite turpentine and other crude para-cymene; pine oil con-taining alpha-terpineol as the main constituent
  • 3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
  • 3807 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin ac-ids or on vegetable pitch
  • 3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting prod-ucts and plant-growth regulators, disinfectants and similar products
  • 3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like indus-tries, not elsewhere specified or included
  • 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
  • 3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising prepara-tions and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber
  • 3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
  • 3816 Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801
  • 3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902
  • 3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in elec-tronics [other than silicon wafers]
  • 3821 Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells
  • 3823 Industrial monocarboxylic fatty acids, acid oils from refining; industri-al fatty alcohols
  • 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those con-sisting of mixtures of natural products), not elsewhere specified or in-cluded
  • 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.]
  • 3826 Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals

39) (Plastics and articles thereof):

All goods not specified elsewhere

  • 3901 to 3913 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; poly-amides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysul-phides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemi-cal derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified
    natural polymers (for exam-ple, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms
  • 3914 Ion exchangers based on polymers of headings 3901 to 3913, in prima-ry forms
  • 3915 Waste, parings and scrap, of plastics
  • 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
  • 3917 Tubes, pipes and hoses, and fittings therefor, of plastics
  • 3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls
  • 3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
  • 3921 Other plates, sheets, film, foil and strip, of plastics
  • 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics
  • 3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics
  • 3925 Builder’s wares of plastics, not elsewhere specified
  • 3926 PVC Belt Conveyor, Plastic Tarpaulin

40) (Rubber and articles thereof):

All goods not specified elsewhere

  • 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), Isobuteneisoprene (butyl) rubber (IIR), Ethylene-propylene- Non-conjugated diene rubber (EPDM)
  • 4003 Reclaimed rubber in primary forms or in plates, sheets or strip.
  • 4004 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom.
  • 4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip.
  • 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber.
  • 4007 Vulcanised rubber thread and cord, other than latex rubber thread.
  • 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber.
  • 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges).
  • 4010 Conveyor or transmission belts or belting, of vulcanized rubber.
  • 4014 Hygienic or pharmaceutical articles (including teats), of vulcanized 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].
  • 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].

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

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

  • 4202 School satchels and bags other than of leather or composition leather
  • 4202 12 10 Toilet cases
  • 4202 22 10 Hand bags and shopping bags, of artificial plastic material
  • 4202 22 20 Hand bags and shopping bags, of cotton
  • 4202 22 30 Hand bags and shopping bags, of jute
  • 4202 22 40 Vanity bags
  • 4202 29 10 Handbags of other materials excluding wicker work or basket work

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

  • 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.
  • 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
  • 4304 Artificial fur and articles thereof

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

  • 4403 Wood in the rough
  • 4407 Wood sawn or chipped
  • 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]
  • 4409 Wood (including strips and friezes for parquet flooring, not assem-bled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed
  • 44 or any Chapter Resin bonded bamboo mat board, with or without veneer in between
  • 44 or any Chapter Bamboo flooring tiles
  • 4419 Tableware and Kitchenware of wood

45) (Cork and articles of cork):

All goods not specified elsewhere

  • 4501 Waste cork; crushed, granulated or ground cork.
  • 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).
  • 4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom.
  • 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated 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):

  • 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
  • 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)
  • 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
  • 4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper]
  • 4812 Filter blocks, slabs and plates, of paper pulp
  • 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes
  • 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
  • 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]
  • 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
  • 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]
  • 4821 Paper or paperboard labels of all kinds, whether or not printed
  • 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)
  • 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]

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

50) (Silk):

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

52) (Cotton):

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

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

  • 5401 Sewing thread of manmade filaments, whether or not put up for retail sale
  • 5402, 5404, 5406 All synthetic filament yarn such as nylon, polyester, acrylic, etc.
  • 5403, 5405, 5406 All artificial filament yarn such as viscose rayon, Cuprammonium, etc.

55) (Manmade staple fibres):

  • 5501, 5502 Synthetic or artificial filament tow
  • 5503, 5504, 5506, 5507 Synthetic or artificial staple fibres
  • 5505 Waste of manmade fibres
  • 5508 Sewing thread of manmade staple fibres
  • 5509, 5510, 5511 Yarn of manmade staple fibres

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

57) (Carpets and other textile floor coverings):

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

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

60) (Knitted or crocheted fabrics):

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

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

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

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

All goods not specified elsewhere

  • 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.
  • 6402 Other footwear with outer soles and uppers of rubber or plastics.
  • 6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.
  • 6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.
  • 6405 Other footwear.
  • 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.

65) (Headgear and parts thereof):

  • 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
  • 6502 Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed
  • 6504 00 00 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed
  • 6505 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed
  • 6506 Other headgear, whether or not lined or trimmed
  • 6507 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear

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):

  • 6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials
  • 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; such as Abrasive cloths, Emery or corundum coated paper, Flint coated paper, Glass or sand coated paper.
  • 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.
  • 6811 Articles of asbestos-cement, of cellulose fibrecement or the like.

69) (Ceramic products):

  • 6902 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths
  • 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
  • 6906 Salt Glazed Stone Ware Pipes
  • 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
  • 6912 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps]

70) (Glass and glassware):

  • 7001 Cullet and other waste and scrap of glass; glass in the mass
  • 7002 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked
  • 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
  • 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)
  • 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
  • 7017 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated
  • 7018 Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter
  • 7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)

72) (Iron and steel):

All goods

  • 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms.
  • 7202 Ferroalloys.
  • 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
  • 7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel.
  • 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel.
  • 7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203).
  • 7207 Semifinished products of iron or non-alloy steel.
  • 7208 Flatrolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated.
  • 7209 Flatrolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (coldreduced), not clad, plated or coated.
  • 7210 Flatrolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated.
  • 7211 Flatrolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated.
  • 7212 Flatrolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated.
  • 7213 Bars and rods, hot-rolled, in irregularly wound coils, of iron or nonalloy steel.
  • 7214 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hotextruded, but including those twisted after rolling.
  • 7215 Other bars and rods of iron or non-alloy steel.
  • 7216 Angles, shapes and sections of iron or non-alloy steel. 7217 Wire of iron or non-alloy steel.
  • 7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel.
  • 7219 Flatrolled products of stainless steel, of a width of 600 mm or more.
  • 7220 Flatrolled products of stainless steel, of a width of less than 600 mm not further worked than hotrolled
  • 7221 Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel.
  • 7222 Other bars and rods of stainless steel; angles, shapesand sections of stainless steel.
  • 7223 Wire of stainless steel.
  • 7224 Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel.
  • 7225 Flatrolled products of other alloy steel, of a width of 600 mm or more of silicon electrical steel
  • 7226 Flatrolled products of other alloy steel, of a width of less than 600 mm.
  • 7227 Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel.
  • 7228 Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or nonalloy steel.
  • 7229 Wire of other alloy steel.

73) (Articles of iron or steel):

  • 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.
  • 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
  • 7303 Tubes, pipes and hollow profiles, of cast iron.
  • 7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel.
  • 7305 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular crosssections, the external diameter of which exceeds 406.4 mm, of iron or steel.
  • 7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel.
  • 7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel.
  • Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge‑sections, lock‑gates, towers, lattice masts, roofs, roofing frame‑works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers] [7308]
  • Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment [7309]
  • 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 [7310]
  • Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90 [7315].
  • 7311 Containers for compressed or liquefied gas, of iron or steel.
  • 7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated.
  • 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.
  • 7314 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel.
  • Anchors, grapnels and parts thereof, of iron or steel [7316]
  • 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.
  • 7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotterpins, washers (including spring washers) and similar articles, of iron or steel.
  • 7319 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included.
  • Springs and leaves for springs, of iron and steel [7320]
  • LPG stoves [7321]
  • 7323 iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system [7325]
  • Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal [7326].

74) (Copper and articles thereof):

All goods not specified elsewhere

  • 7401 Copper mattes; cement copper (precipitated copper).
  • 7402 Unrefined copper; copper anodes for electrolytic refining.
  • 7403 Refined copper and copper alloys, unwrought.
  • 7404 Copper waste and scrap.
  • 7405 Master alloys of copper.
  • 7406 Copper powders and flakes.
  • 7407 Copper bars, rods and profiles.
  • 7408 Copper wire
  • 7409 Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm.
  • 7410 Copper foils
  • 7411 Copper tubes and pipes.
  • 7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves).
  • 7413 Stranded wires and cables
  • 7414 Blank in Tariff.
  • 7415 Nails, tacks, drawing pins, staples (other thanthose 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.
  • 7419 91 00 Metal castings

75) (Nickel and articles thereof):

All goods

  • 7501 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy.
  • 7502 Unwrought nickel.
  • 7503 Nickel waste and scrap.
  • 7504 Nickel powders and flakes.
  • 7505 Nickel bars, rods, profiles and wire.
  • 7506 Nickel plates, sheets, strip and foil.
  • 7507 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves).
  • 7508 Other articles of nickel; such as cloth, grill and netting, of nickel Wire, Electroplating anodes of nickel, Blanks ordinarily used for manufacturing tubes & pipes of nickel, Nickel screen, Other articles of nickel and nickel alloy.

76) (Aluminium and articles thereof):

All goods not specified elsewhere

  • 7601 Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods
  • 7602 Aluminium waste and scrap.
  • 7603 Aluminium powders and flakes.
  • 7604 Aluminium bars, rods and profiles.
  • 7605 Aluminium wire.
  • 7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm.
  • 7608 Aluminium tubes and pipes.
  • 7609 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves).
  • 7610 Aluminium structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates. rods, profiles, tubes and the like, prepared for use in structures.
  • 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 heatinsulated, but not fitted with mechanical or thermal equipment
  • 7612 Aluminium casks, drums, cans, boxes, etc.
  • 7613 Aluminium containers for compressed or liquefied gas
  • 7614 Stranded wires and cables
  • 7616 Other articles of aluminium; such as nails, tacks, staples (other than those of heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles, cloth, grill, netting and fencing, of aluminium Wire.

77) (blank in tariff):

78) (Lead and articles thereof):

All goods

  • 7801 Unwrought lead.
  • 7802 Lead waste and scrap.
  • 7803 Blank in Tariff
  • 7804 Lead plates, sheets, strip and foil; lead powders and flakes.
  • 7805 Blank in Tariff.
  • 7806 Other articles of lead (including sanitary fixtures and Indian lead seals)

79) (Zinc and articles thereof):

All goods

  • 7901 Unwrought zinc.
  • 7902 Zinc waste and scrap.
  • 7903 Zinc dust, powders and flakes.
  • 7904 Zinc bars, rods, profiles and wire.
  • 7905 Zinc plates, sheets, strip and foil.
  • 7907 Other articles of zinc including sanitary fixtures

80) (Tin and articles thereof):

All goods

  • 8001 Unwrought tin.
  • 8002 Tin waste and scrap.
  • 8003 Tin bars, rods, profiles and wire
  • 8007 Other articles of tin

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

  • 8101 to 8112 Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap
  • 8113 Cermets and articles thereof, including waste and scrap

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

All goods not specified elsewhere

  • 8202 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)
  • 8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears pipe-cutters, bolt croppers, perforating punches and similar hand tools.
  • 8204 Hand operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles.
  • 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
  • 8206 Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale.
  • 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
  • 8208 Knives and cutting blades, for machines or for mechanical appliances.
  • 8209 Plates, sticks, tips and the like for tools, unmounted, of cermets.
  • 8210 Handoperated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink.
  • 8213 Scissors, tailors’ shears and similar shears, and blades therefor.

83) (Miscellaneous articles of base metal):

  • 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
  • 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
  • 8307 Flexible tubing of base metal, with or without fittings
  • 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
  • 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
  • 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

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

All goods not specified elsewhere.

  • 8401 Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation
  • 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
  • 8403 Central heating boilers other than those of heading 8402
  • 8404 Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, superheaters, soot removers, gas recoverers); condensers for steam or other vapour power units
  • 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
  • 8406 Steam turbines and other vapour turbines
  • 8410 Hydraulic turbines, water wheels, and regulators therefor
  • 8411 Turbo-jets, turbopropellers and other gas turbines – turbojets
  • 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]
  • 8416 Furnace burners for liquid fuel, for pulverized solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances.
  • 8417 Industrial or laboratory furnaces and ovens, including incinerators, nonelectric.
  • 8419 20 Medical, surgical or laboratory sterilisers
  • 8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor
  • 8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, or liquids or gases
  • 8422 20 00, 8422 30 00, 8422 40 00, 8522 90 [other than 8422 11 00, 8422 19 00] Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other
    than dish washing machines]
  • 8423 Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [other than electric or electronic weighing machinery]
  • 8424 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than fire extinguishers, whether or not charged]
  • 8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks
  • 8426 Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane
  • 8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430
  • 8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages.
  • 8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils.
  • 8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard.
  • 8440 Bookbinding machinery, including book sewing machines.
  • 8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds.
  • 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).
  • 8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof.
  • 8444 Machines for extruding, drawing, texturing or cutting man-made textile materials.
  • 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
  • 8446 Weaving machines (looms).
  • 8447 Knitting machines, stitchbonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting.
  • 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)
  • 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.
  • 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.
  • 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
  • 8454 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries
  • 8455 Metal-rolling mills and rolls therefor
  • 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
  • 8457 Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal
  • 8458 Lathes (including turning centres) for removing metal
  • 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
  • 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
  • 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
  • 8462 Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above
  • 8463 Other machine-tools for working metal, or cermets, without removing material
  • 8464 Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass
  • 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
  • 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
  • 8467 Tools for working in the hand, pneumatic, hydraulic or with self- contained electric or non-electric motor
  • 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
  • 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
  • 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
  • 8472 Perforating or stapling machines (staplers), pencil sharpening machines
  • 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
  • 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
  • 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
  • 8477 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter
  • 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)]
  • 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
  • 8481 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including ressure-reducing valves and thermostatically controlled valves
  • 8482 Ball bearing, Roller Bearings
  • 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
  • 8487 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter

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):

All goods not specified elsewhere.

  • 8501 Electric motors and generators (excluding generating sets)
  • 8502 Electric generating sets and rotary converters
  • 8503 Parts suitable for use solely or principally with the machines of heading 8502
  • 8505 Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electro-magnetic lifting heads.
  • 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
  • 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 [8515]
  • 8517 Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as local or wide area network), other than transmission or reception apparatus of heading 443, 8525, 8527 or 8528.
  • 8518 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers;
  • 8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner
  • 8523 Discs, tapes, solid-state nonvolatile 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.
  • 8525 Closed-circuit television (CCTV)
  • 8528 Computer monitors not exceeding 17 inches, Set top Box for Television (TV)
  • 8532 Electrical capacitors, fixed, variable or adjustable (pre-set)
  • 8533 Electrical resistors (including rheostats and potentiometers), other than heating resistors
  • 8534 00 00 Printed Circuits
  • 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
  • 8538 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537
  • 8539 Electrical Filaments or discharge lamps
  • 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)
  • 8541 Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo- electric crystals
  • 8542 Electronic integrated circuits
  • 8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter
  • 8544 Winding Wires; Coaxial cables; Optical Fiber
  • 8545 Carbon electrodes
  • 8546 Electrical insulators of any material
  • 8548 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter

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]:

  • 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]

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

  • 8703 Cars for physically handicapped persons, subject to the following conditions:
    a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and
    b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its
    purchase.
  • 8704 Refrigerated motor vehicles
  • 8708 Following parts of tractors namely:
    a. Rear Tractor wheel rim,
    b. tractor centre housing,
    c. tractor housing transmission,
    d. tractor support front axle
  • 8715 Baby carriages and parts thereof

88) (Aircraft; spacecraft and parts thereof):

  • 8801 Balloons and dirigibles, gliders and other non-powered aircraft
  • 8804 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof
  • 8805 Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof

89) (Ships, boats and floating structures):

  • 8908 00 00 Vessels and other floating structures for breaking up

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

  • 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
  • 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]
  • 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof
  • 9004 Spectacles [other than corrective]; goggles and the like, corrective, protective or other
  • 9016 Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances]
  • 9017 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
  • 9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
  • 9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
  • 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
  • 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
  • 9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor
  • 9029 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes
  • 9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X‑ray, cosmic or other ionising radiations
  • 9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors
  • 9032 Automatic regulating or controlling instruments and apparatus
  • 9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90

91) (Clocks and watches and parts thereof):

  • 9103 Clocks with watch movements, excluding clocks of heading 9104.
  • 9105 Other clocks
  • 9109 Clock movements, complete and assembled.
  • 9110 Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements
  • 9112 Clock cases, and parts thereof
  • 9114 Other clock parts

92) (Musical instruments; parts and accessories of such articles):

93) (Arms and ammunition; parts and accessories thereof):

All goods not specified elsewhere

  • 9301 Military weapons other than revolvers, pistols
  • 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)
  • 9304 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307.
  • 9305 Parts and accessories of articles of headings 9301 to 9304.
  • 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.
  • 9307 Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor.

94) (Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings):

  • 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
  • 9404 Coir mattresses, cotton pillows, mattress and quilts
  • 9406 Prefabricated buildings

95) (Toys, games and sports requisites; parts and accessories thereof):

  • 9503 Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)
  • 9506 Swimming pools and padding pools

96) (Miscellaneous manufactured articles):

  • 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.
  • 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]
  • 9604 00 00 Hand sieves and hand riddles
  • 9605 Travel sets for personal toilet, sewing or shoe or clothes cleaning
  • 9607 Slide fasteners and parts thereof.
  • 9608 Fountain pens, stylograph pens and other pens
  • 9610 00 00 Boards, with writing or drawing surface, whether or not framed.
  • 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.
  • 9620 00 00 Monopods, bipods, tripods and similar articles.

97) (Works of art, collectors’ piece and antiques):

98) (Project imports, laboratory chemicals, passengers’ baggage, personal importation, ship stores):

  • 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: 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 ods 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.
  • 9802 – Laboratory chemicals
  • Any Chapter Goods which are not specified in Schedule II, III, IV, V or VII

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One Response to GST Tax Rates for Goods at 18% as approved by GST Council

  1. p k gupta says:

    specific notification regarding GST rates on Aluminum castings sale.

    with best wishes

    p k gupta

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