Oct 11, 2017
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GST Rate: Rate OF GST on Goods Schedule VI

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GST rate on Goods: Schedule VI

  • GST India is applicable on ‘supply’ of goods or services as against the present concept on the manufacture of goods or on sale of goods or on provision of services.
  • Furthermore,GST is based on the principle of destination-based consumption taxation as against the present principle of origin-based taxation.
  • In addition to that GST contains various rates (GST rate) for variety of goods and service tax which are scheduled accordingly.
  • As a result , GST rate article come into picture.
  • GST rate include various goods, scheduled differently for different rates.
  • And so is notified by the Government of India  in the official gazette from time to time.
  • Schedule VI of  the GST rate are relation to Goods. They are elaborated as under:  18% GST RATE are included in SCHEDULE VI: LIST OF GOODS

GST Rates (Schedule VI): List of Goods at 18% rate

Sr

No.

Chapter/Heading/Sub-heading/ Tariff item Description of Goods
1. 0402 91 10, 0402 Condensed milk
99 20
2. 1107 Malt, whether or not roasted
3. 1302 Vegetable saps and extracts; pectic
substances, pectinates and pec-tates;
agar-agar and other mucilages and
thickeners, whether or not modified,
derived from vegetable products.
4. 1404 90 10 Bidi wrapper leaves (tendu)
5. 1404 90 50 Indian katha
6. 1517 10 All goods i.e. Margarine, Linoxyn
7. 1520 00 00 Glycerol, crude; glycerol waters and
glycerol lyes
8. 1521 Vegetable waxes (other than tri-
glycerides), Beeswax, other insect
wax-es and spermaceti, whether or not
refined or coloured
9. 1522 Degras, residues resulting from the
treatment of fatty substances or animal
or vegetable waxes
10. 1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes

 

11. 1702 Other sugars, including chemically
pure lactose, maltose, glucose and
fructose, in solid form; sugar syrups not
containing added flavouring or colour-
ing matter; artificial honey, whether or
not mixed with natural honey; caramel
[other than palmyra sugar and Palmyra
jaggery]
12. 1704 Sugar confectionery (excluding white
chocolate and bubble / chewing gum)
[other than bura, batasha]
13. 1901 Preparations suitable for infants or
young children, put up for retail sale
14. 1902 Pasta, whether or not cooked or stuffed
(with meat or other substances) or
otherwise prepared, such as spaghetti,
macaroni, noodles, lasagne, gnocchi,
ravioli, cannelloni; couscous, whether or
not prepared
15. 1904[other than 1904 10 20] All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal
flakes [other than Puffed rice, commonly
known as Muri, 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]
16. 1905 All goods i.e. Waffles and wafers other
[other than 1905 than coated with chocolate or contain-
32 11, 1905 90 40] ing chocolate; biscuits; Pastries and
cakes [other than pizza bread, Waffles
and wafers coated with chocolate or
containing chocolate, papad, bread]
17. 2101 20 All goods i.e Extracts, essences and
concentrates of tea or mate, and prepa-
rations with a basis of these extracts,
essences or concentrates or with a
basis of tea or mate
18. 2103 90 10 Curry paste
19. 2103 90 30 Mayonnaise and salad dressings
20. 2103 90 40 Mixed condiments and mixed seasoning
21. 2104 Soups and broths and preparations
therefor; homogenised composite food
preparations
22. 2105 00 00 Ice cream and other edible ice, whether
or not containing cocoa
23. 2106 All kinds of food mixes including instant
food mixes, soft drink con-centrates,
Sharbat, Betel nut product known as
“Supari”, Sterilized or pasteurized mill-
stone, ready to eat packaged food and
milk containing edible nuts with sugar or
other ingredients, Diabetic foods; [other
than Namkeens, bhujia, mixture, chabe-
na and similar edible preparations in
ready for consumption form]
24. 2201 Waters, including natural or artificial
mineral waters and aerated wa-ters, not
containing added sugar or other sweet-
ening matter nor fla-voured
25. 2207 Ethyl alcohol and other spirits, dena-
tured, of any strength
26. 2209 Vinegar and substitutes for vinegar
obtained from acetic acid
27. 2503 00 10 Sulphur recovered as by-product in
refining of crude oil
28. 2619 Slag, dross (other than granulated
slag), scalings and other waste from the
manufacture of iron or steel
29. 2620 Slag, ash and residues (other than from
the manufacture of iron or steel) con-
taining metals, arsenic or their com-
pounds
30. 2621 Other slag and ash, including seaweed
ash (kelp); ash and residues from the
incineration of municipal waste
31. 2707 Oils and other products of the distilla-
tion of high temperature coal tar; simi-
lar products in which the weight of the
aromatic constituents ex-ceeds that of
the non-aromatic constituents, such as
Benzole (ben-zene), Toluole (toluene),
Xylole (xylenes), Naphthelene
32. 2708 Pitch and pitch coke, obtained from coal
tar or from other mineral tars
33. 2710 Petroleum oils and oils obtained from
bituminous minerals, other than petro-
leum crude; preparations not elsewhere
specified or included, containing by
weight 70% or more of petroleum oils or
of oils ob-tained from bituminous min-
erals, these oils being the basic consti-
tu-ents of the preparations; waste oils;
[other than Avgas and Kerosene PDS
and other than petrol, Diesel and ATF,
not in GST]
34. 2711 Petroleum gases and other gaseous
hydrocarbons, such as Propane, Bu-
tanes, Ethylene, propylene, butylene
and butadiene [Other than Liquefied
Propane and Butane mixture, Liquefied
Propane, Liquefied Butane and Lique-
fied Petroleum Gases (LPG) for supply
to household domestic consumers or
to non-domestic exempted category
(NDEC) customers by the Indian Oil
Corporation Limited, Hindustan petrole-
um Corporation Limited or Bharat Petro-
leum Corporation Limited]
35. 2712 Petroleum jelly; paraffin wax, mi-
cro-crystalline petroleum wax, slack
wax, ozokerite, lignite wax, peat wax,
other mineral waxes, and simi-lar prod-
ucts obtained by synthesis or by other
processes, whether or not coloured
36. 2713 Petroleum coke, petroleum bitumen and
other residues of petroleum oils or of
oils obtained from bituminous minerals
37. 2714 Bitumen and asphalt, natural; bitumi-
nous or oil shale and tar sands; as-phal-
tites and asphaltic rocks
38. 2715 Bituminous mixtures based on natural
asphalt, on natural bitumen, on petro-
leum bitumen, on mineral tar or on min-
eral tar pitch (for example, bituminous
mastics, cut-backs)
39. 28 All inorganic chemicals [other than
those specified in the Schedule for ex-
empted goods or other Rate Schedules
for goods]
40. 29 All organic chemicals other than giber-
ellic acid
41. 30 Nicotine polacrilex gum
42. 3102 Mineral or chemical fertilisers, nitroge-
nous, other than those which are clearly
not to be used as fertilizers
43. 3103 Mineral or chemical fertilisers, phos-
phatic, which are clearly not to be used
as fertilizers
44. 3104 Mineral or chemical fertilisers, potas-
sic, which are clearly not to be used as
fertilizers
45. 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 packag-
es of a gross weight not exceeding 10
kg, which are clearly not to be used as
fertilizers
46. 3201 Tanning extracts of vegetable origin;
tannins and their salts, ethers, esters
and other derivatives (other than Wattle
extract, quebracho ex-tract, chestnut
extract)
47. 3202 Synthetic organic tanning substances;
inorganic tanning substances; tanning
preparations, whether or not containing
natural tanning sub-stances (other than
Enzymatic preparations for pre-tanning)
48. 3203 Colouring matter of vegetable or ani-
mal origin (including dyeing ex-tracts
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
49. 3204 Synthetic organic colouring matter,
whether or not chemically de-fined;
preparations as specified in Note 3 to
this Chapter based on synthetic organ-
ic colouring matter; synthetic organic
products of a kind used as fluorescent
brightening agents or as luminophores,
whether or not chemically defined
50. 3205 Colour lakes; preparations as speci-
fied in Note 3 to this Chapter based on
colour lakes
51. 3206 Other colouring matter; preparations as
specified in Note 3 to this Chapter, other
than those of heading 32.03, 32.04 or
32.05; inorganic products of a kind used
as luminophores, whether or not chemi-
cally defined
52. 3207 Prepared pigments, prepared opacifiers,
prepared colours, vitrifiable enamels,
glazes, engobes (slips), liquid lustres,
and other similar preparations of a kind
used in ceramic, enamelling or glass
industry
53. 3211 00 00 Prepared driers
54. 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 (in-
cluding enamels); stamping foils; dyes
and other col-ouring matter put up in
forms or packings for retail sale
55. 3215 Printing ink, writing or drawing ink and
other inks, whether or not con-centrated
or solid (Fountain pen ink and Ball pen
ink)
56. 3301 Essential oils (terpeneless or not),
including concretes and absolutes;
resinoids; extracted oleoresins;
concentrates of essential oils in fats, in
fixed oils, in waxes or the like, obtained
by enfleurage or macera-tion; terpenic
by-products of the deterpenation of
essential oils; aqueous distillates and
aqueous solutions of essential oils; such
as essen-tial 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
57. 3302 Mixtures of odoriferous substances and
mixtures (including alcoholic solutions)
with a basis of one or more of these
substances, of a kind used as raw
materials in industry; other preparations
based on odorif-erous substances, of a
kind used for the manufacture of bever-
ages; such as Synthetic perfumery com-
pounds [other than Menthol and men-
thol crystals, Peppermint (Mentha Oil),
Fractionated / de-terpenated mentha
oil (DTMO), De-mentholised oil (DMO),
Spear-mint oil, Mentha piperita oil]
58. 3304 20 00 Kajal pencil sticks
59. 3305 9011, 3305 Hair oil
90 19
60. 3306 10 20 Dentifices – Toothpaste
61. 3401 [except 340130] Soap: organic surface-active products and preparations for use as soap, in the
65. 3502 Albumins (including concentrates of two
or more whey proteins, con-taining by
weight more than 80% whey proteins,
calculated on the dry matter), albu-
minates and other albumin derivatives
66. 3503 Gelatin (including gelatin in rectangular
(including square) sheets, whether or
not surface-worked or coloured) and
gelatin derivatives; isinglass; other
glues of animal origin, excluding casein
glues of head-ing 3501
67. 3504 Peptones and their derivatives; other
protein substances and their de-riv-
atives, not elsewhere specified or
included; hide powder, whether or
not chromed; including Isolated soya
protein
68. 3505 Dextrins and other modified starches
(for example, pregelatinised or esterified
starches); glues based on starches, or
on dextrins or other modified starches
69. 3506 Prepared glues and other prepared
adhesives, not elsewhere specified or
included; products suitable for use as
glues or adhesives, put up for retail sale
as glues or adhesives, not exceeding a
net weight of 1 kg
70. 3507 Enzymes, prepared enzymes
71. 3601 Propellant powders
72. 3603 Safety fuses; detonating fuses; percus-
sion or detonating caps; igniters; elec-
tric detonators
73. 3605 Matches (other than handmade safety
matches [3605 00 10])
form of bars, cakes, moulded pieces or
shapes, whether or not containing soap
62. 3404 Artificial waxes and prepared waxes
63. 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)
64. 3501 Casein, caseinates and other casein
derivatives; casein glues
74. 3701 Photographic plates and film in the
flat, sensitised, unexposed, of any
material other than paper, paperboard
or textiles; instant print film in the flat,
sensitised, unexposed, whether or not
in packs; such as In-stant print film, Cin-
ematographic film (other than for x-ray
for Medi-cal use)
75. 3702 Photographic film in rolls, sensitised,
unexposed, of any material other than
paper, paperboard or textiles; instant
print film in rolls, sensitised, unexposed
76. 3703 Photographic paper, paperboard and
textiles, sensitised, unexposed
77. 3704 Photographic plates, film, paper, pa-
perboard and textiles, exposed but not
developed
78. 3706 Photographic plates and films, exposed
and developed, whether or not incorpo-
rating sound track or consisting only of
sound track, for feature films
79. 3707 Chemical preparations for photograph-
ic uses (other than varnishes, glues,
adhesives and similar preparations); un-
mixed products for pho-tographic uses,
put up in measured portions or put up
for retail sale in a form ready for use
80. 3801 Artificial graphite; colloidal or semi-col-
loidal graphite; preparations based
on graphite or other carbon in the
form of pastes, blocks, plates or other
semi-manufactures
81. 3802 Activated carbon; activated natural min-
eral products; animal black, including
spent animal black
82. 3803 00 00 Tall oil, whether or not refined
83. 3804 Residual lyes from the manufacture of
wood pulp, whether or not con-centrat-
ed, desugared or chemically treated,
including lignin sulpho-nates
84. 3805 Gum, wood or sulphate turpentine and
other terpenic oils produced by the dis-
tillation or other treatment of coniferous
woods; crude dipen-tene; sulphite tur-
pentine and other crude para-cymene;
pine oil con-taining alpha-terpineol as
the main constituent
85. 3806 Rosin and resin acids, and derivatives
thereof; rosin spirit and rosin oils; run
gums
86. 3807 Wood tar; wood tar oils; wood creo-
sote; wood naphtha; vegetable pitch;
brewers’ pitch and similar preparations
based on rosin, resin ac-ids or on vege-
table pitch
87. 3808 Insecticides, rodenticides, fungicides,
herbicides, anti-sprouting prod-ucts and
plant-growth regulators, disinfectants
and similar products
88. 3809 Finishing agents, dye carriers to accel-
erate 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
89. 3810 Pickling preparations for metal surfaces;
fluxes and other auxiliary preparations
for soldering, brazing or welding; sol-
dering, brazing or welding powders and
pastes consisting of metal and other
materials; preparations of a kind used
as cores or coatings for welding elec-
trodes or rods
90. 3812 Prepared rubber accelerators; com-
pound plasticisers for rubber or plastics,
not elsewhere specified or included;
anti-oxidising prepara-tions and oth-
er compound stabilisers for rubber or
plastics.; such as Vulcanizing agents for
rubber
91. 3815 Reaction initiators, reaction accelerators
and catalytic preparations, not else-
where specified or included
92. 3816 Refractory cements, mortars, concretes
and similar compositions, other than
products of heading 3801
93. 3817 Mixed alkylbenzenes and mixed al-
kylnaphthalenes, other than those of
heading 2707 or 2902
94. 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]
95. 3821 Prepared culture media for the devel-
opment or maintenance of micro-organ-
isms (including viruses and the like) or
of plant, human or animal cells
96. 3823 Industrial monocarboxylic fatty acids,
acid oils from refining; industri-al fatty
alcohols
97. 3824 Prepared binders for foundry moulds or
cores; chemical products and prepara-
tions of the chemical or allied industries
(including those con-sisting of mixtures
of natural products), not elsewhere
specified or in-cluded
98. 3825 Residual products of the chemical or al-
lied industries, not elsewhere specified
or included; [except municipal waste;
sewage sludge; other wastes specified
in Note 6 to this Chapter.]
99. 3826 Biodiesel and mixtures thereof, not
containing or containing less than 70%
by weight of petroleum oils and oils
obtained from bituminous minerals
100. 3901 to 3913 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, poly-carbonates, alkyd resins, polyallyl esters, other polyesters; poly-amides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysul-phides, polysul-phones 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, hard-ened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms.
101. 3914 Ion exchangers based on polymers
of headings 3901 to 3913, in prima-ry
forms
102. 3915 Waste, parings and scrap, of plastics
103. 3916 Monofilament of which any cross-sec-
tional dimension exceeds 1 mm, rods,
sticks and profile shapes, whether or
not surface-worked but not otherwise
worked, of plastics
104. 3917 Tubes, pipes and hoses, and fittings
therefor, of plastics
105. 3919 Self-adhesive plates, sheets, film, foil,
tape, strip and other flat shapes, of
plastics, whether or not in rolls
106. 3920 Other plates, sheets, film, foil and strip,
of plastics, non-cellular and not rein-
forced, laminated, supported or similarly
combined with other materials
107. 3921 Other plates, sheets, film, foil and strip,
of plastics
108. 3923 Articles for the conveyance or packing
of goods, of plastics; stoppers, lids,
caps and other closures, of plastics
109. 3924 Tableware, kitchenware, other house-
hold articles and hygienic or toilet arti-
cles, of plastics
110. 3925 Builder’s wares of plastics, not else-
where specified
111. 3926 PVC Belt Conveyor, Plastic Tarpaulin
112. 4002 Synthetic rubber and factice derived
from oils, in primary forms or in plates,
sheets or strip; mixtures of any product
of heading 4001 with any product of this
heading, in primary forms or in plates,
sheets or strip; such as Latex, styrene
butadiene rubber, butadiene rubber
(BR), Isobutene-isoprene (butyl) rubber
(IIR), Ethylene-propylene-Non-conjugat-
ed diene rubber (EPDM)
113. 4003 Reclaimed rubber in primary forms or in
plates, sheets or strip
114. 4004 Waste, parings and scrap of rubber
(other than hard rubber) and pow-ders
and granules obtained therefrom
115. 4005 Compounded rubber, unvulcanised, in
primary forms or in plates, sheets or
strip
116. 4006 Other forms (for example, rods, tubes
and profile shapes) and articles (for ex-
ample, discs and rings), of unvulcanised
rubber
117. 4007 Vulcanised rubber thread and cord,
other than latex rubber thread
118. 4008 Plates, sheets, strip, rods and profile
shapes, of vulcanised rubber other than
hard rubber
119. 4009 Tubes, pipes and hoses, of vulcanised
rubber other than hard rubber, with or
without their fittings (for example, joints,
elbows, flanges)
120. 4010 Conveyor or transmission belts or belt-
ing, of vulcanised rubber
121. 4011 Rear Tractor tyres and rear tractor tyre
tubes
122. 4014 Hygienic or pharmaceutical articles
(including teats), of vulcanised rubber
other than hard rubber, with or without
fittings of hard rubber; such as Hot wa-
ter bottles, Ice bags [other than Sheath
contraceptives, Rubber contraceptives,
male (condoms), Rubber contracep-
tives, fe-male (diaphragms), such as
cervical caps]
123. 4015 Articles of apparel and clothing acces-
sories (including gloves, mittens and
mitts), for all purposes, of vulcanised
rubber other than hard rubber [other
than Surgical gloves]
124. 4202 School satchels and bags other than of
leather or composition leather
125. 4202 12 10 Toilet cases
96
126. 4202 22 10 Hand bags and shopping bags, of artifi-
cial plastic material
127. 4202 22 20 Hand bags and shopping bags, of cot-
ton
128. 4202 22 30 Hand bags and shopping bags, of jute
129. 4202 22 40 Vanity bags
130. 4202 29 10 Handbags of other materials excluding
wicker work or basket work
131. 4301 Raw furskins (including heads, tails,
paws and other pieces or cuttings,
suitable for furriers’ use), other than raw
hides and skins of heading 4101, 4102
or 4103.
132. 4302 Tanned or dressed furskins (including
heads, tails, paws and other pieces or
cuttings), unassembled, or assembled
(without the addition of other materials)
other than those of heading 4303
133. 4304 Artificial fur and articles thereof
134. 4403 Wood in the rough
135. 4407 Wood sawn or chipped
136. 4408 Sheets for veneering (including those
obtained by slicing laminated wood),
for plywood or for similar laminated
wood and other wood, sawn lengthwise,
sliced or peeled, whether or not planed,
sanded, spliced or end-jointed, of a
thickness not exceeding 6 mm [other
than for match splints]
137. 4409 Wood (including strips and friezes for

parquet flooring, not assem-bled) con-

tinuously 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

138. 44 or any Chapter Resin bonded bamboo mat board, with or without veneer in between
139. 44 or any Chapter Bamboo flooring tiles
140. 4419 Tableware and Kitchenware of wood
141. 4501 Waste cork; crushed, granulated or
ground cork
142. 4502 Natural cork, debacked or roughly
squared, or in rectangular (including
square) blocks, plates, sheets or strip
(including sharp-edged blanks for corks
or stoppers)
143. 4503 Articles of natural cork such as Corks
and Stoppers, Shuttlecock cork bottom
144. 4504 Agglomerated cork (with or without a
binding substance) and articles of ag-
glomerated cork
145. 4803 Toilet or facial tissue stock, towel or
napkin stock and similar paper of a kind
used for household or sanitary pur-
poses, cellulose wadding and webs of
cellulose fibres, whether or not creped,
crinkled, embossed, perforated, sur-
face-coloured, surface-decorated or
printed, in rolls or sheets
146. 4806 [Except 4806 20 00, 4806 40 10] Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)
147. 4809 Carbon paper, self-copy paper and oth-
er copying or transfer papers (including
coated or impregnated paper for dupli-
cator stencils or offset plates), whether
or not printed, in rolls or sheets
148. 4811 Paper, paperboard, cellulose wadding
and webs of cellulose fibres, coated, im-
pregnated, 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]
149. 4812 Filter blocks, slabs and plates, of paper
pulp
150. 4813 Cigarette paper, whether or not cut to
size or in the form of booklets or tubes
151. 4816 Carbon paper, self-copy paper and
other copying or transfer papers (other
than those of heading 4809), duplica-
tor stencils and offset plates, of paper,
whether or not put up in boxes
152. 4817 [ Except 4817 30] Envelopes, letter cards, plain postcards and correspondence cards, of paper or

paperboard; [other than boxes, pouches, wallets and writing compendiums,

of paper or paperboard, containing an

assortment of paper stationery including

writing blocks]

153. 4818 Toilet paper and similar paper, cellulose
wadding or webs of cellulose fibres, of a
kind used for household or sanitary pur-
poses, in rolls of a width not exceeding
36 cm, or cut to size or shape; handker-
chiefs, cleansing tissues, towels, table
cloths, serviettes, napkins for babies,
tampons, bed sheets and similar
household, sanitary or hospital articles,
articles of apparel and clothing acces-
sories, or paper pulp, paper, cellulose
wadding or webs of cellulose fibres
154. 4820 Registers, account books, order books,
receipt books, letter pads, memoran-
dum pads, diaries and similar articles,
blotting-pads, binders (loose-leaf or oth-
er), folders, file covers, manifold busi-
ness 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]
155. 4821 Paper or paperboard labels of all kinds,
whether or not printed
156. 4822 Bobbins, spools, cops and similar
supports of paper pulp, paper or pa-
perboard (whether or not perforated or
hardened)
157. 4823 Other paper, paperboard, cellulose
wadding and webs of cellulose fibres,
cut to size or shape; other articles of
paper pulp, paper, paperboard, cellu-
lose wadding or webs of cellulose fibres
[other than paper pulp moulded trays,
Braille paper]
158. 5401 Sewing thread of manmade filaments, whether or not put up for retail sale
159. 5402, 5404, 5406 All synthetic filament yarn such as ny-lon, polyester, acrylic, etc.
160. 5402, 5404, 5406 All synthetic filament yarn such as nylon, polyester, acrylic, etc.
161. 5501, 5502 Synthetic or artificial filament tow
162. 5503,5504,5506,5507 Synthetic or artificial staple fibres
163. 5505 Waste of manmade fibres
164. 5508 Sewing thread of manmade staple
fibres
165.   5509, 5510, 5511 Yarn of manmade staple fibres
166. 6401 Waterproof footwear with outer soles
and uppers of rubber or of plastics,
the uppers of which are neither fixed
to the sole nor assembled by stitching,
riveting, nailing, screwing, plugging or
similar processes
167. 6402 Other footwear with outer soles and
uppers of rubber or plastics
168. 6403 Footwear with outer soles of rubber,
plastics, leather or composition leather
and uppers of leather
169. 6404 Footwear with outer soles of rubber,
plastics, leather or composition leather
and uppers of textile materials
170. 6405 Other footwear
171. 6406 Parts of footwear (including uppers
whether or not attached to soles other
than outer soles); removable in-soles,
heel cushions and similar articles; gai-
ters, leggings and similar articles, and
parts thereof
172. 6501 Hat-forms, hat bodies and hoods of felt,
neither blocked to shape nor with made
brims; plateaux and manchons (includ-
ing slit manchons), of felt
173. 6502 Hat-shapes, plaited or made by as-
sembling strips of any material, neither
blocked to shape, nor with made brims,
nor lined, nor trimmed
174. 6504 00 00 Hats and other headgear, plaited or
made by assembling strips of any mate-
rial, whether or not lined or trimmed
175. 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
176. 6506 Other headgear, whether or not lined or
trimmed
177. 6507 Head-bands, linings, covers, hat foun-
dations, hat frames, peaks and chin-
straps, for headgear
178. 6804 Millstones, grindstones, grinding wheels
and the like, without frameworks, for
grinding, sharpening, polishing, trueing
or cutting, hand sharpening or polishing
stones, and parts thereof, of natural
stone, of agglomerated natural or
artificial abrasives, or of ceramics, with
or without parts of other materials
179. 6805 Natural or artificial abrasive powder or
grain, on a base of textile material, of
paper, of paperboard or of other materi-
als, whether or not cut to shape or sewn
or otherwise made up
180. 6806 Slag wool, rock wool and similar mineral
wools; exfoliated vermiculite, expanded
clays, foamed slag and similar expand-
ed mineral materials; mixtures and arti-
cles of heat-insulating, sound-insulating
or sound-absorbing mineral materials,
other than those of heading 6811 or
6812 or chapter 69
181. 6810 Pre cast Concrete Pipes
182. 6811 Articles of asbestos-cement, of cellu-
lose fibre-cement or the like
183. 6902 Refractory bricks, blocks, tiles and
similar refractory ceramic construction-
al goods, other than those of siliceous
fossil meals or similar siliceous earths
184. 6903 Other refractory ceramic goods (for
example, retorts, crucibles, muffles,
nozzles, plugs, supports, cupels, tubes,
pipes, sheaths and rods), other than
those of siliceous fossil meals or of
similar siliceous earths
185. 6906 Salt Glazed Stone Ware Pipes
186. 6911 Tableware, kitchenware, other
household articles and toilet articles,
of porcelain or china
187. 6912 Ceramic tableware, kitchenware, other
household articles and toilet articles,
other than of porcelain or china [other
than Earthen pot and clay lamps]
188. 7001 Cullet and other waste and scrap of
glass; glass in the mass
189. 7002 Glass in balls (other than microspheres
of heading 70.18), rods or tubes,
unworked
190. 7010 Carboys, bottles, flasks, jars, pots,
phials, ampoules and other containers,
of glass, of a kind used for the convey-
ance or packing of goods; preserving
jars of glass; stoppers, lids and other
closures, of glass
191. 7013 Glassware of a kind used for table,
kitchen, toilet, office, indoor decoration
or similar purposes (other than that of
heading 7010 or 7018)
192. 7015 Clock or watch glasses and similar
glasses, glasses for non-corrective
spectacles, curved, bent, hollowed or
the like, not optically worked; hollow
glass spheres and their segments, for
the manufacture of such glasses
193. 7017 Laboratory, hygienic or pharmaceutical
glassware, whether or not graduated or
calibrated
194. 7018 Imitation pearls, imitation precious or
semi-precious stones and similar glass
smallwares, and articles thereof oth-
er 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
195. 7019 Glass fibres (including glass wool) and
articles thereof (for example, yarn,
woven fabrics)
196. 7201 Pig iron and spiegeleisen in pigs, blocks
or other primary forms
197. 7202 Ferro-alloys
198. 7203 Ferrous products obtained by direct
reduction of iron ore and other spongy
ferrous products, in lumps, pellets or
similar forms; iron having a minimum
purity by weight of 99.94%, in lumps,
pellets or similar forms
199. 7204 Ferrous waste and scrap; remelting
scrap ingots of iron or steel
200. 7205 Granules and powders, of pig iron,
spiegeleisen, iron or steel
201. 7206 Iron and non-alloy steel in ingots or
other primary forms (excluding iron of
heading 7203)
202. 7207 Semi-finished products of iron or non-al-
 loy steel
203. 7208 to 7212 All flat-rolled products of iron or non-alloy steel
204. 7213 to 7215 All bars and rods, of iron or non-alloy steel
205. 7216 Angles, shapes and sections of iron or
non-alloy steel
206. 7217 Wire of iron or non-alloy steel
207. 7218 Stainless steel in ingots or other primary
forms; semi-finished products of stain-
less steel
208. 7219, 7220 All flat-rolled products of stainless steel
209. 7221, 7222 All bars and rods, of stainless steel
210. 7223 Wire of stainless steel
211. 7224 Other alloy steel in ingots or other pri-
mary forms; semi-finished products of
other alloy steel
212. 7225, 7226 All flat-rolled products of other alloy
steel
213. 7227, 7228 All bars and rods of other alloy steel.
214. 7229 Wire of other alloy steel
215. 7301 Sheet piling of iron or steel, whether
or not drilled, punched or made from
assembled elements; welded angles,
shapes and sections, of iron or steel
216. 7302 Railway or tramway track construction
material of iron or steel, the following:
rails, check-rails and rack rails, switch
blades, crossing frogs, point rods and
other crossing pieces, sleepers (cross-
ties), fish- plates, chairs, chair wedges,
sole plates (base plates), rail clips bed-
plates, ties and other material special-
ized for jointing or fixing rails
217. 7303 Tubes, pipes and hollow profiles, of cast
iron
218. 7304 Tubes, pipes and hollow profiles, seam-
less, of iron (other than cast iron) or
steel
219. 7305 Other tubes and pipes (for example,
welded, riveted or similarly closed), hav-
ing circular cross‑sections, the external
diameter of which exceeds 406.4 mm,
of iron or steel
220. 7306 Other tubes, pipes and hollow profiles
(for example, open seam or welded, riv-
eted or similarly closed), of iron or steel
221. 7307 Tube or pipe fittings (for example, cou-
plings, elbows, sleeves), of iron or steel
222. 7308 Structures (excluding prefabricated
buildings of heading 94.06) and parts
of structures (for example, bridges and
bridge‑sections, lock‑gates, towers, lat-
tice 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]
223. 7309 Reservoirs, tanks, vats and similar
containers for any material (other than
compressed or liquefied gas), of iron
or steel, of a capacity exceeding 300 l,
whether or not lined or heat-insulated,
but not fitted with mechanical or thermal
equipment
224. 7310 Tanks, casks, drums, cans, boxes and
similar containers, for any material
(other than compressed or liquefied
gas), of iron or steel, of a capacity not
exceeding 300 l, whether or not lined or
heat-insulated, but not fitted with me-
chanical or thermal equipment
225. 7311 Containers for compressed or liquefied
gas, of iron or steel
226. 7312 Stranded wire, ropes, cables, plaited
bands, slings and the like, of iron or
steel, not electrically insulated
227. 7313 Barbed wire of iron or steel; twisted
hoop or single flat wire, barbed or not,
and loosely twisted double wire, of a
kind used for fencing, of iron or steel
228. 7314 Cloth (including endless bands), grill,
netting and fencing, of iron or steel wire;
expanded metal of iron or steel
229. 7315 Chain and parts thereof, of iron or steel
falling under 7315 20, 7315 81, 7315,
82, 7315 89, 7315 90
230. 7316 Anchors, grapnels and parts thereof, of
iron or steel
231. 7317 Nails, tacks, drawing pins, corrugated
nails, staples (other than those of head-
ing 8305) and similar articles, of iron or
steel, whether or not with heads of other
material, but excluding such articles
with heads of copper
232. 7318 Screws, bolts, nuts, coach screws,
screw hooks, rivets, cotters, cotter- pins,
washers (including spring washers) and
similar articles, of iron or steel
233. 7319 Sewing needles, knitting needles, bod-
kins, crochet hooks, embroidery stilet-
tos 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
234. 7320 Springs and leaves for springs, of iron
and steel
235. 7321 LPG stoves
236. 7323 Iron or steel wool; pot scourers and
scouring or polishing pads, gloves and
the like, of iron or steel
237. 7325 Other cast articles of iron or steel; such
as Grinding balls and similar articles for
mills, Rudders for ships or boats, Drain
covers, Plates and frames for sewage
water or similar system
238. 7326 Other articles of iron and steel, forged
or stamped, but not further worked;
such as Grinding balls and similar ar-
ticles for mills, articles for automobiles
and Earth moving implements, articles
of iron or steel Wire, Tyre bead wire
rings intended for use in the manufac-
ture of tyres for cycles and cycle-rick-
shaws, Belt lacing of steel, Belt fasten-
ers for machinery belts, Brain covers,
plates, and frames for sewages, water
or similar system, Enamelled iron ware
(excluding utensil & sign board), Man-
ufactures of stainless steel (excluding
utensils), Articles of clad metal
239. 7401 Copper mattes; cement copper (precipi-
tated copper)
240. 7402 Unrefined copper; copper anodes for
electrolytic refining
241. 7403 Refined copper and copper alloys,
unwrought
242. 7404 Copper waste and scrap
243. 7405 Master alloys of copper
244. 7406 Copper powders and flakes
245. 7407 Copper bars, rods and profiles
246. 7408 Copper wire
247. 7409 Copper plates, sheets and strip, of a
thickness exceeding 0.12.5 mm
248. 7410 Copper foils
249. 7411 Copper tubes and pipes
250. 7412 Copper tube or pipe fittings (for example
 couplings, elbows, sleeves)
251. 7413 Stranded wires and cables
252. 7415 Nails, tacks, drawing pins, staples
(other than those of heading 83.05)
and similar articles, of copper or of iron
or steel with heads of copper; screws,
bolts, nuts, screw hooks, rivets, cotters,
cotter-pins, washers (including spring
washers) and similar articles, of copper
253. 7419 91 00 Metal castings
254. 7501 Nickel mattes, nickel oxide sinters and
other intermediate products of nickel
metallurgy
255. 7502 Unwrought nickel
256. 7503 Nickel waste and scrap
257. 7504 Nickel powders and flakes
258. 7505 Nickel bars, rods, profiles and wire
259. 7506 Nickel plates, sheets, strip and foil
260. 7507 Nickel tubes, pipes and tube or pipe
fittings (for example, couplings, elbows,
sleeves)
261. 7508 Other articles of nickel
262. 7601 Aluminium alloys; such as Ingots, Bil-
lets, Wire-bars, Wire-rods
263. 7602 Aluminium waste and scrap
264. 7603 Aluminium powders and flakes
265. 7604 Aluminium bars, rods and profiles
266. 7605 Aluminium wire
267. 7606 Aluminium plates, sheets and strip, of a
thickness exceeding 0.2 mm
268. 7607 Aluminium foil (whether or not printed or
backed with paper, paperboard, plas-
tics or similar backing materials) of a
thickness (excluding any backing) not
exceeding 0.2 mm
269. 7608 Aluminium tubes and pipes
270. 7609 Aluminium tube or pipe fittings (for ex-
ample, couplings, elbows, sleeves)
271. 7610 [Except Aluminium structures (excluding prefab-
7610 10 00] ricated buildings of heading 94.06 and
doors, windows and their frames and
thresholds for doors under 7610 10 00)
and parts of structures (for example,
bridges and bridge-sections, towers,
lattice masts, roofs, roofing frameworks,
balustrades, pillars and columns); alu-
minium plates. rods, profiles, tubes and
the like, prepared for use in structures
272. 7611 Aluminium reservoirs, tanks, vats and
similar containers, for any material (oth-
er than compressed or liquefied gas), of
a capacity exceeding 300 l, whether or
not lined or heat-insulated, but not fitted
with mechanical or thermal equipment
273. 7612 Aluminium casks, drums, cans, boxes,
etc.
274. 7613 Aluminium containers for compressed
or liquefied gas
275. 7614 Stranded wires and cables
276. 7616 Other articles of aluminium
277. 7801 Unwrought lead
278. 7802 Lead waste and scrap
279. 7804 Lead plates, sheets, strip and foil; lead
powders and flakes
280. 7806 Other articles of lead (including sanitary
fixtures and Indian lead seals)
281. 7901 Unwrought zinc
282. 7902 Zinc waste and scrap
283. 7903 Zinc dust, powders and flakes
284. 7904 Zinc bars, rods, profiles and wire
285. 7905 Zinc plates, sheets, strip and foil
286. 7907 Other articles of zinc including sanitary
fixtures
287. 8001 Unwrought tin
288. 8002 Tin waste and scrap
289. 8003 Tin bars, rods, profiles and wire
290. 8007 Other articles of tin
291. 8101 to 8112 Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimo-ny, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafni-um, indium, niobium (columbium), rhe-nium and thallium, and articles thereof, including waste and scrap
292. 8113 Cermets and articles thereof, including
waste and scrap
293. 8202 Hand saws; blades for saws of all kinds
(including slitting, slotting or toothless
saw blades)
294. 8203 Files, rasps, pliers (including cutting
pliers), pincers, tweezers, metal cutting
shears, pipe-cutters, bolt croppers, per-
forating punches and similar hand tools
295. 8204 Hand-operated spanners and wrench-
es (including torque meter wrenches
but not including tap wrenches); inter-
changeable spanner sockets, with or
without handles
296. 8205 Hand tools (including glaziers’ dia-
monds), not elsewhere specified or
included; blow lamps; vices, clamps and
the like, other than accessories for and
parts of, machine-tools or water-jet cut-
ting machines; anvils; portable forges;
hand or pedal-operated grinding wheels
with frameworks
297. 8206 Tools of two or more of the headings
8202 to 8205, put up in sets for retail
sale
298. 8207 Interchangeable tools for hand tools,
whether or not power-operated, or
for machine-tools (for example, for
pressing, stamping, punching, tapping,
threading, drilling, boring, broaching,
milling, turning or screw driving), includ-
ing dies for drawing or extruding metal,
and rock drilling or earth boring tools
299. 8208 Knives and cutting blades, for machines
or for mechanical appliances
300. 8209 Plates, sticks, tips and the like for tools,
unmounted, of cermets
301. 8210 00 00 Hand-operated mechanical applianc-
es, weighing 10 kg or less, used in the
preparation, conditioning or serving of
food or drink
302. 8213 00 00 Scissors, tailors’ shears and similar
shears, and blades therefor
303. 8301 Padlocks and locks (key, combination
or electrically operated), of base metal;
clasps and frames with clasps, incorpo-
rating locks, of base metal; keys for any
of the foregoing articles, of base metal
304. 8306 Bells, gongs and the like, non-electric,
of base metal; statuettes and other
ornaments, of base metal; photograph,
picture or similar frames, of base metal;
mirrors of base metal
305. 8307 Flexible tubing of base metal, with or
without fittings
306. 8308 Clasps, frames with clasps, buckles,
buckle-clasps, hooks, eyes, eyelets
and the like, of base metal, of a kind
used for clothing or clothing accesso-
ries, 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
307. 8309 Stoppers, caps and lids (including
crown corks, screw caps and pouring
stoppers), capsules for bottles, thread-
ed bungs, bung covers, seals and other
packing accessories, of base metal
308. 8311 Wire, rods, tubes, plates, electrodes
and similar products, of base metal or
of metal carbides, coated or cored with
flux material, of a kind used for solder-
ing, brazing, welding or deposition of
metal or of metal carbides; wire and
rods, of agglomerated base metal pow-
der, used for metal spraying
309. 8401 Nuclear reactors; machinery and appa-
ratus for isotopes separation
310. 8402 Steam or other vapour generating boil-
ers (other than central heating hot water
boilers capable also of producing low
pressure steam); super- heated water
boilers
311. 8403 Central heating boilers other than those
of heading 8402
312. 8404 Auxiliary plant for use with boilers of
heading 8402 or 8403 (for example,
economisers, super-heaters, soot
removers, gas recoverers); condensers
for steam or other vapour power units
313. 8405 Producer gas or water gas generators,
with or without their purifiers; acetylene
gas generators and similar water pro-
cess gas generators, with or without
their purifiers
314. 8406 Steam turbines and other vapour tur-
bines
315. 8410 Hydraulic turbines, water wheels, and
regulators therefor
316. 8411 Turbo-jets, turbo-propellers and other
gas turbines – turbo-jets
317. 8412 Other engines and motors (Reaction
engines other than turbo jets, Hydraulic
power engines and motors, Pneumatic
power engines and motors, other, parts)
[other than wind turbine or engine]
318. 8416 Furnace burners for liquid fuel, for
pulverised solid fuel or for gas; mechan-
ical stokers, including their mechanical
grates, mechanical ash dischargers and
similar appliances
319. 8417 Industrial or laboratory furnaces and ov-
ens, including incinerators, non-electric
320. 8419 20 Medical, surgical or laboratory sterilisers
321. 8420 Calendering or other rolling machines,
other than for metals or glass, and cylin-
ders therefor
322. 8421 Centrifuges, including centrifugal dry-
ers; filtering or purifying machinery and
apparatus, for liquids or gases
323. 8422 20 00, 8422 30 00, 8422 4000, 8522 90 [other than 8422 11 00, 8422 19 00] Machinery for cleaning or drying bottles

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]

324. 8423 Weighing machinery (excluding bal-
ances of a sensitivity of 5 centigrams
or better), including weight operated
counting or checking machines; weigh-
ing machine weights of all kinds [other
than electric or electronic weighing
machinery]
325. 8424 Mechanical appliances (whether or not
hand-operated) for projecting, dispers-
ing 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]
326. 8425 Pulley tackle and hoists other than skip
hoists; winches and capstans; jacks
327. 8426 Ship’s derricks; cranes including cable
cranes; mobile lifting frames, straddle
carriers and works trucks fitted with a
crane
328. 8431 Parts suitable for use solely or principal-
ly with the machinery of headings 8425
to 8430
329. 8435 Presses, crushers and similar machin-
ery used in the manufacture of wine,
cider, fruit juices or similar beverages
330. 8438 Machinery, not specified or included
elsewhere in this Chapter, for the indus-
trial preparation or manufacture of food
or drink, other than machinery for the
extraction or preparation of animal or
fixed vegetable fats or oils
331. 8439 Machinery for making pulp of fibrous
cellulosic material or for making or fin-
ishing paper or paperboard
332. 8440 Book-binding machinery, including
book-sewing machines
333. 8441 Other machinery for making up paper
pulp, paper or paperboard, including
cutting machines of all kinds
334. 8442 Machinery, apparatus and equipment
(other than the machines of headings
8456 to 8465) for preparing or making
plates, printing components; plates,
cylinders and lithographic stones, pre-
pared for printing purposes (for exam-
ple, planed, grained or polished)
335. 8443 Printing machinery used for printing by
means of plates, cylinders and other
printing components of heading 84.42;
Printers [other than machines which
perform two or more of the functions of
printing, copying or facsimile transmis-
sion] capable of connecting to an au-
tomatic data processing machine or to
a network printers [other than copying
machines, facsimile machines]; parts
and accessories thereof [other than ink
cartridges with or without print head
assembly and ink spray nozzle]
336. 8444 Machines for extruding, drawing, textur-
ing or cutting man-made textile materi-
als
337. 8445 Machines for preparing textile fibres;
spinning, doubling or twisting machines
and other machinery for producing
textile yarns; textile reeling or winding
(including weft-winding) machines and
machines for preparing textile yarns for
use on the machines of heading 8446
or 8447
338. 8446 Weaving machines (looms)
339. 8447 Knitting machines, stitch-bonding
machines and machines for making
gimped yarn, tulle, lace, embroidery,
trimmings, braid or net and machines
for tufting
340. 8448 Auxiliary machinery for use with ma-
chines of heading 84.44, 84.45, 84.46
or 84.47 (for example, dobbies, Jac-
quards, automatic stop motions, shut-
tle 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)
341. 8449 Machinery for the manufacture or fin-
ishing of felt or nonwovens in the piece
or in shapes, including machinery for
making felt hats; blocks for making hats
342. 8451 Machinery (other than machines of
heading 8450) for washing, cleaning,
wringing, drying, ironing, pressing
(including fusing presses), bleaching,
dyeing, dressing, finishing, coating or
impregnating textile yarns, fabrics or
made up textile articles and machines
for applying the paste to the base fabric
or other support used in the manufac-
ture of floor covering such as linoleum;
machines for reeling, unreeling, folding,
cutting or pinking textile fabrics
343. 8453 Machinery for preparing, tanning or
working hides, skins or leather or for
making or repairing footwear or other
articles of hides, skins or leather, other
than sewing machines
344. 8454 Converters, ladles, ingot moulds and
casting machines, of a kind used in
metallurgy or in metal foundries
345. 8455 Metal-rolling mills and rolls therefor
346. 8456 Machine-tools for working any material
by removal of material, by laser or other
light or photon beam, ultrasonic, elec-
tro-discharge, electro-chemical, electron
beam, ionic-beam or plasma arc pro-
cesses
347. 8457 Machining centres, unit construction
machines (single station) and multi-sta-
tion transfer machines, for working
metal
348. 8458 Lathes (including turning centres) for
removing metal
349. 8459 Machine-tools (including way-type unit
head machines) for drilling, boring,
milling, threading or tapping by remov-
ing metal, other than lathes (including
turning centres) of heading 8458
350. 8460 Machine-tools for deburring, sharpen-
ing, 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
351. 8461 Machine-tools for planing, shaping,
slotting, broaching, gear cutting, gear
grinding or gear finishing, sawing, cut-
ting-off and other machine- tools work-
ing by removing metal or cermets, not
elsewhere specified or included
352. 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, shear-
ing, punching or notching; presses for
working metal or metal carbides, not
specified above
353. 8463 Other machine-tools for working metal,
or cermets, without removing material
354. 8464 Machine-tools for working stone, ceram-
ics, concrete, asbestos-cement or like
mineral materials or for cold working
glass
355. 8465 Machine-tools (including machines for
nailing, stapling, glueing or otherwise
assembling) for working wood, cork,
bone, hard rubber, hard plastics or simi-
lar hard materials
356. 8466 Parts and accessories suitable for use
solely or principally with the machines of
headings 8456 to 8465 including work
or tool holders, self-opening dieheads,
dividing heads and other special attach-
ments for the machines; tool holders for
any type of tool, for working in the hand
357. 8467 Tools for working in the hand, pneu-
matic, hydraulic or with self- contained
electric or non-electric motor
358. 8468 Machinery and apparatus for solder-
ing, brazing or welding, whether or not
capable of cutting, other than those of
heading 8512.5; gas-operated surface
tempering machines and appliances
359. 8470 Calculating machines and pocket-size
data recording, reproducing and dis-
playing machines with calculating
functions; accounting machines, post-
age-franking machines, ticket-issuing
machines and similar machines, in-
corporating a calculating device; cash
registers
360. 8471 Automatic data processing machines
and units thereof; magnetic or optical
readers, machines for transcribing data
onto data media in coded form and
machines for processing such data, not
elsewhere specified or included
361. 8472 Perforating or stapling machines (sta-
plers), pencil sharpening machines
362. 8473 Parts and accessories (other than
covers, carrying cases and the like)
suitable for use solely or principally with
machines of headings 8470 to 8472
363. 8474 Machinery for sorting, screening, sep-
arating, washing, crushing, grinding,
mixing or kneading earth, stone, ores
or other mineral substances, in sol-
id (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
364. 8475 Machines for assembling electric or
electronic lamps, tubes or valves or
flashbulbs, in glass envelopes; ma-
chines for manufacturing or hot working
glass or glassware
365. 8477 Machinery for working rubber or plastics
or for the manufacture of products from
these materials, not specified or includ-
ed elsewhere in this Chapter
366. 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)]
367. 8480 Moulding boxes for metal foundry;
mould bases; moulding patterns;
moulds for metal (other than ingot
moulds), metal carbides, glass, mineral
materials, rubber or plastics
368. 8481 Taps, cocks, valves and similar appli-
ances for pipes, boiler shells, tanks,
vats or the like, including pressure-re-
ducing valves and thermostatically
controlled valves
369. 8482 Ball bearing, Roller Bearings
370. 8486 Machines and apparatus of a kind used
solely or principally for the manufacture
of semiconductor boules or wafers,
semiconductor devices, electronic
integrated circuits or flat panel displays;
machines and apparatus specified in
Note 9 (C) to this Chapter; parts and
accessories
371. 8487 Machinery parts, not containing elec-
trical connectors, insulators, coils,
contacts or other electrical features not
specified or included elsewhere in this
chapter
372. 8501 Electric motors and generators (exclud-
ing generating sets)
373. 8502 Electric generating sets and rotary con-
verters
374. 8503 Parts suitable for use solely or principal-
ly with the machines of heading 8501 or
8502
375. 8504 Transformers Industrial Electronics;
Electrical Transformer; Static Conver-
tors (UPS)
376. 8505 Electro-magnets; permanent magnets
and articles intended to become per-
manent magnets after magnetisation;
electro-magnetic or permanent magnet
chucks, clamps and similar holding
devices; electro-magnetic couplings,
clutches and brakes; electro-magnetic
lifting heads
377. 8514 Industrial or laboratory electric furnaces
and ovens (including those functioning
by induction or dielectric loss); other in-
dustrial or laboratory equipment for the
heat treatment of materials by induction
or dielectric loss
378. 8515 Electric (including electrically heated
gas), laser or other light or photo beam,
ultrasonic, electron beam, magnetic
pulse or plasma arc soldering, brazing
or welding machines and apparatus,
whether or not capable of cutting;
electric machines and apparatus for hot
spraying of metals or cermets
379. 8517 Telephone sets; other apparatus for the
transmission or reception of voice, im-
ages or other data, including apparatus
for communication in a wired or wireless
network (such as a local or wide area
network), other than transmission or
reception apparatus of heading 8443,
8525, 8527 or 8528
380. 8518 Microphones and stands therefor; loud-
speakers, whether or not mounted in
their enclosures [other than single loud-
speakers, 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;
381. 8521 Video recording or reproducing appa-
ratus, whether or not incorporating a
video tuner
382. 8523 Discs, tapes, solid-state non-volatile
storage devices, “smart cards” and
other media for the recording of sound
or of other phenomena, whether or
not recorded, including matrices and
masters for the production of discs, but
excluding products of Chapter 37
383. 8525 Closed-circuit television (CCTV)
384. 8528 Computer monitors not exceeding 17
inches, Set top Box for Television (TV)
385. 8532 Electrical capacitors, fixed, variable or
adjustable (pre-set)
386. 8533 Electrical resistors (including rheostats
and potentiometers), other than heating
resistors
387. 8534 00 00 Printed Circuits
388. 8535 Electrical apparatus for switching or pro-
tecting electrical circuits, or for making
connections to or in electrical circuits
(for example, switches, fuses, lightning
arresters, voltage limiters, surge sup-
pressors, plugs and other connectors,
junction boxes), for a voltage exceeding
1,000 volts
389. 8538 Parts suitable for use solely or principal-
ly with the apparatus of heading 8535,
8536 or 8537
390. 8539 Electrical Filaments or discharge lamps
391. 8540 Thermionic, cold cathode or photo-cath-
ode 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)
392. 8541 Diodes, transistors and similar
semi-conductor devices; photosensitive
semi-conductor devices; light-emitting
diodes (LED); mounted piezo- electric
crystals
393. 8542 Electronic integrated circuits
394. 8543 Electrical machines and apparatus, hav-
ing individual functions, not specified or
included elsewhere in this Chapter
395. 8544 Winding Wires; Coaxial cables; Optical
Fiber
396. 8545 Carbon electrodes
397. 8546 Electrical insulators of any material
398. 8548 Waste and scrap of primary cells,
primary batteries and electric accumula-
tors; spent primary cells, spent primary
batteries and spent electric accumu-
lators; electrical parts of machinery or
apparatus, not specified or included
elsewhere in this Chapter
399. 8609 Containers (including containers for the
transport of fluids) specially designed
and equipped for carriage by one or
more modes of transport [including
refrigerated containers]
400. 8703 Cars for physically handicapped per-
sons, 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 affida-
vit that he shall not dispose of the
car for a period of five years after its
purchase.
401. 8704 Refrigerated motor vehicles
402. 8708 Following parts of tractors namely:
a.       Rear Tractor wheel rim

b.      tractor centre Housing,

c.       tractor housing transmission

d.  tractor support front axle
403. 8715 Baby carriages and parts thereof
404. 8801 Balloons and dirigibles, gliders and
other non-powered aircraft
405. 8804 Parachutes (including dirigible para-
chutes and paragliders) and rotochutes;
parts thereof and accessories thereto
and parts thereof
406. 8805 Aircraft launching gear, deck arrestor or
similar gear; ground flying trainers and
parts thereof
407. 8908 00 00 Vessels and other floating structures for
breaking up
408. 9001 Optical fibres and optical fibre bundles;
optical fibre cables other than those
of heading 8544; sheets and plates of
polarising material; prisms, mirrors and
other optical elements, of any material,
unmounted, other than such elements
of glass not optically worked
409. 9002 Lenses, prisms, mirrors and other opti-
cal 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]
410. 9003 Frames and mountings for spectacles,
goggles or the like, and parts thereof
411. 9004 Spectacles [other than corrective]; gog-
gles and the like, corrective, protective
or other
412. 9016 Balances of a sensitivity of 5 cg or bet-
ter, with or without weights [other than
electric or electronic balances]
413. 9017 Instruments for measuring length, for
use in the hand (for example, mea-
suring rods and tapes, micrometers,
callipers), not specified or included
elsewhere in the chapter
414. 9024 Machines and appliances for testing
the hardness, strength, compressibility,
elasticity or other mechanical properties
of materials (for example, metals, wood,
textiles, paper, plastics)
415. 9025 Hydrometers and similar floating in-
struments, thermometers, pyrometers,
barometers, hygrometers and psy-
chrometers, recording or not, and any
combination of these instruments
416. 9026 Instruments and apparatus for measur-
ing 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
417. 9027 Instruments and apparatus for physical
or chemical analysis (for example, po-
larimeters, refractometers, spectrome-
ters, gas or smoke analysis apparatus);
instruments and apparatus for mea-
suring 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
418. 9028 Gas, liquid or electricity supply or
production meters, including calibrating
meters therefor
419. 9029 Revolution counters, production count-
ers, taximeters, mileometers, pedome-
ters and the like; speed indicators and
tachometers, other than those of head-
ing 9014 or 9015; stroboscopes
420. 9030 Oscilloscopes, spectrum analysers
and other instruments and apparatus
for measuring or checking electrical
quantities, excluding meters of heading
90.28; instruments and apparatus for
measuring or detecting alpha, beta,
gamma, X‑ray, cosmic or other ionising
radiations
421. 9031 Measuring or checking instruments,
appliances and machines, not specified
or included elsewhere in this Chapter;
profile projectors
422. 9032 Automatic regulating or controlling in-
struments and apparatus
423. 9033 Parts and accessories (not specified or
included elsewhere in this Chapter) for
machines, appliances, instruments or
apparatus of Chapter 90
424. 9103 Clocks with watch movements, exclud-
ing clocks of heading 9104
425. 9105 Other clocks
426. 9109 Clock movements, complete and as-
sembled
427. 9114 Other clock parts
428. 9110 Complete clock movements, unassem-
bled or partly assembled (movement
sets); incomplete clock movements,
assembled; rough clock movements
429. 9112 Clock cases, and parts thereof
430. 9301 Military weapons other than revolvers,
pistols
431. 9303 Other firearms and similar devices
which operate by the firing of an ex-
plosive 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 am-
munition, captive-bolt humane killers,
line-throwing guns)
432. 9304 Other arms (for example, spring, air
or gas guns and pistols, truncheons),
excluding those of heading 9307
433. 9305 Parts and accessories of articles of
headings 9301 to 9304
434. 9306 Bombs, grenades, torpedoes, mines,
missiles, and similar munitions of war
and parts thereof; cartridges and other
ammunition and projectiles and parts
thereof, including shot and cartridge
wads
435. 9307 Swords, cut lasses, bayonets, lances
and similar arms and parts thereof and
scabbards and sheaths therefor
436. 9402 Medical, surgical, dental or veterinary
furniture (for example, operating tables,
examination tables, hospital beds with
mechanical fittings, dentists’ chairs);
barbers’ chairs and similar chairs,
having rotating as well as both reclining
and elevating movements; parts of the
foregoing articles
437. 9403 Bamboo furniture
438. 9404 Coir mattresses, cotton pillows, mat-
tress and quilts
439. 9406 Prefabricated buildings
440. 9503 Electronic Toys like tricycles, scooters,
pedal cars etc. (including parts and
accessories thereof)
441. 9506 Swimming pools and padding pools
442. 9606 21 00, 9606

22 00, 9606 29,

Buttons, of plastics not covered with the textile material, of base metals, buttons
446. 9607 Slide fasteners and parts thereof
447. 9608 Fountain pens, stylograph pens and
other pens
448. 9610 00 00 Boards, with writing or drawing surface,
whether or not framed
449. 9612 Typewriter or similar ribbons, inked or
otherwise prepared for giving impres-
sions, whether or not on spools or in
cartridges; ink-pads, whether or not
inked, with or without boxes
450. 9620 00 00 Monopods, bipods, tripods and similar
articles
9606 30 of coconut shell, button blanks
451. 9801 All items of machinery including prime
movers, instruments, apparatus and ap-
pliances, control gear and transmission
equipment, auxiliary equipment (includ-
ing those required for research and
development purposes, testing and
quality control), as well as all compo-
nents (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 exist-
ing unit, of a specified:
(1) industrial plant,
(2) irrigation project,
(3) power project,
(4) mining project,
(5) project for the exploration for oil or
other minerals, and
(6) such other projects as the Central
Government may, having regard to
the economic development of the
country notify in the Official Gazette
in this behalf;
and spare parts, other raw materials
(including semi-finished materials of con-
sumable stores) not exceeding 10% of
the value of the goods specified above,
provided that such spare parts, raw ma-
terials or consumable stores are essen-
tial for the maintenance of the plant or
project mentioned in (1) to (6) above.
452. 9802 Laboratory chemicals
453. Any Chapter Goods which are not specified in
Schedule II, III, IV, V or VII
443. 9603 [other than Brushes (including brushes constituting
9603 10 00] parts of machines, appliances or vehi-
cles), 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 oth-
er vegetable materials bound together,
with or without handles]
444. 9604 00 00 Hand sieves and hand riddles
445. 9605 Travel sets for personal toilet, sewing or
shoe or clothes cleaning

Disclaimer:

The above is not a complete or exhaustive list of items under exemptions or attracting concessional rates under GST. Some of the items also attract Cess in addition to GST at the applicable rates. For complete details, notifications and other information available on the CBEC website (www.cbec.gov.in) may please be referred to.

For finding lawyers related to Corporate Affairs & Taxation, visit Nearlaw

 


Renuka is a Final Year LL.B. student at Siddharth College of Law. She has done her Bachelors in Banking & Insurance and has also completed her Masters in Business Management . She likes to participate in legal workshops and Moot Courts. Besides her interest in law, she has a keen aptitude for legal research and is good at putting her analysis into words.

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