(2)

(3)

0101 21 00, 0101 29

Live horses

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

All goods, other than fresh or chilled, pre-packaged and labelled

0303, 0304, 0305, 0306, 0307, 0308, 0309

All goods, other than fresh or chilled, pre-packaged and labelled

402

Milk and cream, concentrated or containing added sugar or other sweetening matter, including condensed milk

403

Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa; Pre-packaged and labelled Curd, Lassi and Butter milk

404

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included

405

Butter and other fats and oils derived from milk, including ghee; dairy spreads

406

Cheese, other than chena or paneer

408

Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.

409

Natural honey, pre-packaged and labelled

410

Insects and other edible products of animal origin, not elsewhere specified or included

502

Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.

504

All goods, other than fresh or chilled, pre-packaged and labelled

505

Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers

0507 (Except 050790)

Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.

508

Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.

510

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.

511

Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.

7

Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower

713

Dried leguminous vegetables, shelled, whether or not skinned or split pre-packaged and labelled; Guar gum refined split

714

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

801

Cashew nuts, whether or not shelled or peeled, desiccated coconuts; Brazil nuts, dried, whether or not Shelled or Peeled

802

Dried areca nuts, whether or not shelled or peeled; Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts, chestnuts (singhada), Walnuts, whether or not shelled

0802, 0813

Chestnuts (singhada), dried whether or not shelled or peeled

8

Dried makhana, whether or not shelled or peeled pre-packaged and labelled

804

Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried

805

Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried

806

Grapes, dried, and raisins

811

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter

812

Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption

813

Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than dried tamarind]

814

Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

901

Coffee roasted, whether or not decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]

902

Tea, whether or not flavoured [other than unprocessed green leaves of tea]

903

Maté

904

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta

905

Vanilla

906

Cinnamon and cinnamon-tree flowers

907

Cloves (whole fruit, cloves and stems)

908

Nutmeg, mace and cardamoms

909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]

0910 [other than 0910 11 10, 0910 30 10]

Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices

1001

Wheat and meslin, pre-packaged and labelled

1002

Rye, pre-packaged and labelled

1003

Barley, pre-packaged and labelled

1004

Oats, pre-packaged and labelled

1005

Maize (corn), pre-packaged and labelled

1006

Rice, pre-packaged and labelled

1007

Grain sorghum, pre-packaged and labelled

1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, pre-packaged and labelled

1101

Wheat or meslin flour, pre-packaged and labelled

1102

Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc., pre-packaged and labelled

1103

Cereal groats, meal and pellets, including suji and dalia, pre-packaged and labelled

1104

Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground (other than hulled cereal grains)

1105

Flour, meal, powder, flakes, granules and pellets of potatoes, pre- packaged and labelled

1106

Flour, meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split ( HS 0713)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, pre-packaged and labelled

1107

Malt, whether or not roasted

1108

Starches; inulin

1109 00 00

Wheat gluten, whether or not dried

12

All goods other than of seed quality

1201

Soya beans, whether or not broken other than of seed quality.

1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.

1203

Copra

1204

Linseed, whether or not broken other than of seed quality.

1205

Rape or colza seeds, whether or not broken other than of seed quality.

1206

Sunflower seeds, whether or not broken other than of seed quality

1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality

1208

Flour and meals of oil seeds or oleaginous fruits, other than those of mustard

1209

Tamarind seeds meant for any use other than sowing

1210 20 00

Hop cones, ground, powdered or in the form of pellets; lupulin

1211

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal,fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included

1301

Natural gums, resins, gum-resins and oleoresins (for example,balsams) [other than lac and shellac]; Compounded asafoetida commonly known as heeng

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 including tamarind kernel powder

1401

Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned,bleached or dyed cereal straw, and lime bark)

1404 [other than 1404 90 40,1404 90 60]

Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds, bidi wrapper leaves(tendu), Indian katha [other than betel leaves, coconut shell unworked]

1404 or 3305

Mehendi paste in cones

1501

Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503

1502

Fats of bovine animals, sheep or goats, other than those of heading 1503

1503

Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

1505

Wool grease and fatty substances derived therefrom (including lanolin)

1506

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

1507

Soya-bean oil and its fractions, whether or not refined, but not chemically modified

1508

Ground-nut oil and its fractions, whether or not refined, but not chemically modified

1509

Olive oil and its fractions, whether or not refined, but not chemically modified

1510

Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509

1511

Palm oil and its fractions, whether or not refined, but not chemically modified.

1512

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified

1513

Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified

1514

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified

1515

Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified

1516

Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared

1516

Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared

1517

Margarine, linoxyn; Edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516

1518

Animal, vegetable or microbial fats and oils their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included

1520 00 00

Glycerol, crude; glycerol waters and glycerol lyes

1521

Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured

1522

Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes

1601

Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products

1602

Other prepared or preserved meat, meat offal, blood or insects

1603

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

1605

Crustaceans, molluscs and other aquatic invertebrates prepared or preserved

1701

Cane or beet sugar and chemically pure sucrose, in solid form including refined sugar containing added flavouring or colouring matter, sugar cubes [other than jaggery of all types, khandsari sugar, rab]

1701 or1702

Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, Khandsari Sugar, Rab, pre-packaged and labelled

1702 or 1704

Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa

1702

Other sugars, including chemically pure lactose, maltose,glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel

1703

Molasses

1704

Sugar confectionary (including white chocolate), not containing cocoa, sugar boiled confectionary

1801

Cocoa beans whole or broken, raw or roasted

1802

Cocoa shells, husks, skins and other cocoa waste

1803

Cocoa paste whether or not de-fatted

1804

Cocoa butter, fat and oil

1805

Cocoa powder, not containing added sugar or sweetening matter

1806

Chocolates and other food preparations containing cocoa

1901 20 00

Mixes and doughs for the preparation of bread, pastry and other baker's wares

1901

Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled; Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included

1902

Seviyan (vermicelli); 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

1903

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms (sabudana)

1904

Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as murki, pre-packaged and labelled

1904

All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes (other than puffed rice, commonly known as muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as murki); Fortified Rice Kernel (FRK)

1905

Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products; Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion; Extruded or expanded products, savoury or salted

1905 40 00

Rusks, toasted bread and similar toasted products

2001

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

2003

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006

2006

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)

2007

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter

2008

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits

2009

Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter

2009 89 90

Tender coconut water, pre-packaged and labelled

2101 11, 2101 12 00

Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee

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

2101 30

Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

2102

Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders

2103

All goods, including sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard including Curry paste, mayonnaise and salad dressings

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

Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters; Roasted Gram idli/dosa batter, chutney powder; Sweetmeats

2106 90

Namkeens,  bhujia,  mixture,  chabena  and  similar  edible 

2106 90 91

Diabetic foods

2106 (other than 21069020)

Food preparations not elsewhere specified or included [other than pan masala]

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured

2201 90 10

Ice and snow

2202 99

Plant-based milk drinks, ready for direct consumption as beverages

2202 99 10

Soya milk drinks, whether or not sweetened or flavoured

2202 99 20

Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]

2202 99 30

Beverages containing milk

2207

Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)

2301

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves

2302

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake]

2302

Rice bran (other than de-oiled rice bran)

2303

Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets

2304

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil

2305

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil

2306

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake and de-oiled rice bran

2307

Wine lees; argol

2309

Fish soluble paste

2401

Tobacco leave

2502

Unroasted iron pyrites

2503

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur

2504

Natural graphite

2505

Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26

2506

Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

2507

Kaolin and other kaolinic clays, whether or not calcined

2508

Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths

2509

Chalk

2510

Natural  calcium  phosphates,  natural  aluminium  calcium phosphates and phosphatic chalk

2511

Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816

2512

Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less

2513

Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated

2514

Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

2515 [Except 2515 12 20, 2515 12 90] or 6802

Ecaussine and other calcareous monumental or building stone (other than marble and travertine), alabaster, other than mirror polished stone which is ready to use

2515 11 00

Marble and travertine, crude or roughly trimmed

2515 12 10

Marble and travertine blocks

2516 [Except 2516 11 00, 25161200]

Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

2516 11 00

Granite crude or roughly trimmed

2516

Granite blocks

2517

Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones heading 2515 or 2516 whether or not heat-treated

2518

Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

2519

Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure

2520

Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders

2521

Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.

2522

Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825

2524

Asbestos

2525

Mica, including splitting; mica waste.

2526

Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.

2528

Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 (calculated on dry weight)

2529

Feldspar; leucite, nepheline and nepheline syenite; fluorspar

2530

Mineral substances not elsewhere specified or included

2611

Tungsten ores and concentrates

2612

Uranium or thorium ores and concentrates

2613

Molybdenum ores and concentrates

2614

Titanium ores and concentrates

2615

Niobium, tantalum, vanadium or zirconium ores and concentrates

2616

Precious metal ores and concentrates

2617

Other ores and concentrates

2618

Granulated slag (slag sand) from the manufacture of iron or steel

2619

Linz-Donawitz (LD) Slag

2621

Fly Ash

27

Bio-gas

2704

Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

2705

Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

2710

a. Kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely,

i.   IFO 180 CST

ii. IFO 380 CST

iii.  Marine Fuel 0.5% (FO)

2711 12 00, 2711 13 00, 2711 19 10

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited

2711 12 00 2711 13 00, 2711  19 10

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers

28

Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel

28

Anaesthetics, Potassium Iodate, Iodine, Steam

2804 40 10

Medical grade oxygen

2805 11

Nuclear grade sodium

2807

Sulphuric Acid

2808

Nitric acid

2809

Fertilizer grade phosphoric acid

2814

Ammonia

2845

Heavy water and other nuclear fuels

2847

Medicinal grade hydrogen peroxide

2853

Compressed air

28 or 38

Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which  are  registered under  the Fertilizer Control Order, 1985

29 or 3808 93

Gibberellic acid

2906 11 10

Natural Menthol

2906 11 10, 30, 3301

Following goods from Natural Menthol namely:-

a. Menthol and menthol crystals,

b. Peppermint (Mentha Oil),

c.  Fractionated / de-terpenated mentha oil (DTMO)

d. De-mentholised oil (DMO),

e.  Spearmint oil

f.   Mentha piperita oil

30

Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts

30 or any Chapter

All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Integrated Tax (Rate) dated 17th September, 2025]

30

Diagnostic kits for detection of all types of hepatitis

30

Medicaments (including veterinary medicaments) used in bio-chemic systems

30

Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia

3001

Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included

3002

Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures whether or not modified

3002, 3006

Animal or Human Blood Vaccines

3003

Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments

3004

Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings  for  retail  sale,  including  Ayurvedic,  Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale

3005

Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes

3006

Pharmaceutical goods specified in Note 4 to this Chapter i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable; Waste pharmaceuticals (other than contraceptives); Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes

3101

All goods i.e. animal or vegetable fertilisers or organic fertilisers pre-packaged and labelled

3102

Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers

3103

Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers

3104

Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers

3105

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers

32

Wattle extract, quebracho extract, chestnut extract

3202

Enzymatic preparations for pre-tanning

3304

Talcum powder, Face powder

3305

Hair oil, shampoo

3306

Toothpaste

3306 10 10

Tooth powder

3306 20 00

Yarn used to clean between the teeth (Dental floss)

3307

Shaving cream, shaving lotion, aftershave lotion

3307 41 00

Agarbatti, lobhan, dhoop batti, dhoop, sambraani

3401

Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes

3402

Sulphonated castor oil, fish oil or sperm oil

3406

Candles, tapers and the like

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

3505

Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches

3605 00 10

All goods

3701

Photographic plates and film for x-ray for medical use

3705

Photographic plates and films, exposed and developed, other than cinematographic film

3706

Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films

3808

The following Bio-pesticides, namely -

1. Bacillus thuringiensis var. israelensis

2. Bacillus thuringiensis var. kurstaki

3. Bacillus thuringiensis var. galleriae

4. Bacillus sphaericus

5. Trichoderma viride

6. Trichoderma harzianum

7. Pseudomonas fluoresens

8. Beauveriabassiana

9. NPV of Helicoverpaarmigera

10. NPV of Spodopteralitura

11.  Neem based pesticides

12. Cymbopogan

3816

Dolomite ramming mix

3818

Silicon wafers

3822

All diagnostic kits or reagents including certified reference materials

3826

Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel

3926

Feeding bottles, Plastic beads

4001

Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip

4004 00 00

Waste, parings or scrap of rubber (other than hard rubber)

4007

Latex Rubber Thread

4011

Rear Tractor tyres and rear tractor tyre tubes

4011 30 00

New pneumatic tyres, of rubber of a kind used on aircraft

4011 70 00

Tyre for tractors

4011, 4013

Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws

4013 90 49

Tube for tractor tyres

4014

Nipples of feeding bottles

4015

Surgical rubber gloves or medical examination rubber gloves

4016

Rubber bands

4017

Waste or scrap of hard rubber

4101

Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split

4102

Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not with wool on or split

4103

Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split

4104

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared

4105

Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared

4106

Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared

4107

Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114

4112

Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114

4113

Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114

4114

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather

4115

Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

4202 22 20

Hand bags and shopping bags, of cotton

4202 22 30

Hand bags and shopping bags, of jute

4203

Gloves specially designed for use in sports

44 or any Chapter

The following goods, namely: —

b. Cement Bonded Particle Board;

c.  Jute Particle Board;

d. Rice Husk Board;

e.  Glass-fibre Reinforced Gypsum Board (GRG)

f.   Sisal-fibre Boards;

g. Bagasse Board; and

h. Cotton Stalk Particle Board

i.   Particle/fibre board manufactured from agricultural crop residues

44, 68, 83

Idols of wood, stone [including marble] and metals [other than those made of precious metals]

4401

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

4404

Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like

4405

Wood wool; wood flour

4406

Railway or tramway sleepers (cross-ties) of wood

4408

Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]

4409

Bamboo flooring

4415

Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood

4416

Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves

4417

Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood

4418

Bamboo wood building joinery

4419

Tableware and Kitchenware of wood

4420

Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94

4421

Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]

4501

Natural cork, raw or simply prepared

4502 00 00

Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp- edged blanks for corks or stoppers)

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

4601, 4602

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

4701

Mechanical wood pulp

4703

Chemical wood pulp, soda or sulphate, other than dissolving grades

4704

Chemical wood pulp, sulphite, other than dissolving grades

4705

Wood pulp obtained by a combination of mechanical and chemical pulping processes

4706

Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material

4707

Recovered waste or scrap of paper or paperboard

48

Paper splints for matches, whether or not waxed, Asphaltic roofing sheets

39, 48

Paper Sacks/Bags and bio-degradable bags

4801

Newsprint, in rolls or sheets

4817 30

Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

4819 10, 4819 20

Cartons, boxes and cases of, -

a. Corrugated paper or paper boards; or

b. Non-corrugated paper or paper board

4823

Paper pulp moulded trays; Kites, Paper mache articles

4901

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

5004 to 5006

Silk yarn

5007

Woven fabrics of silk or of silk waste

5104

Garneted stock of wool or of fine or coarse animal hair, shoddy wool

5105

Wool and fine or coarse animal hair, carded or combed

5106 to 5110

Yarn of wool or of animal hair

5111 to 5113

Woven fabrics of wool or of animal hair

5201 to 5203

Cotton and Cotton waste

5204

Cotton sewing thread, whether or not put up for retail sale

5205 to 5207

Cotton yarn [other than khadi yarn]

5208 to 5212

Woven fabrics of cotton

5301

All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)

5302

True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)

5303

All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)

5305 to 5308

All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn including coir pith compost pre-packaged and labelled

5309 to 5311

Woven fabrics of other vegetable textile fibres, paper yarn

5401

Sewing thread of manmade filaments, whether or not put up for retail sale

5402, 5403, 5404, 5405,5406

All goods including synthetic or artificial filament yarns

5407, 5408

Woven fabrics of manmade textile materials

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, whether or not put up for retail sale

5509, 5510, 5511

Yarn of manmade staple fibres

5512 to 5516

Woven fabrics of manmade staple fibres

5601

Wadding of textile materials and articles thereof; such as Absorbent cotton wool except cigarette filter rods

5602

Felt, whether or not impregnated, coated, covered or laminated

5603

Nonwovens, whether or not impregnated, coated, covered or laminated

5604

Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics

5605

Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, including real zari thread (gold) and silver thread combined with textile thread, imitation zari thread or yarn known by any name in trade parlance

5606

Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale- yarn

5607

Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics including jute twine, coir cordage or ropes

5608

Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials

5609

Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included, products of coir

5701

Carpets and other textile floor coverings, knotted, whether or not made up

5702

Carpets and other textile floor coverings, woven, not tufted or flocked,  whether  or  not  made  up,  including  “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs

5703

Carpets and other textile floor coverings (including Turf), tufted, whether or not made up

5704

Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up

5705

Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom

5702, 5703, 5705

Coir mats, matting, floor covering and handloom durries

5801

All goods

5802

Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703

5803

Gauze, other than narrow fabrics of heading 5806

5804

Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006

5805

Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up

5806

Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)

5807

Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered

5808

Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles; saree fall

5809

Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders

5809, 5810

Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai

5810

Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like

5811

Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810

5901

Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations

5902

Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon

5903

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902

5904

Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape

5905

Textile wall coverings

5906

Rubberised textile fabrics, other than those of heading 5902

5907

Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like

5908

Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated lining, armour or accessories of other materials

5909

Textile hose piping and similar textile tubing, with or without

5910

Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material

5911

Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines; Cotton fabrics and articles used in machinery and plant; Jute fabrics and articles used in machinery or plant; Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery; Straining cloth of a kind used in oil presses or the like, including that of human hair; Paper maker's felt, woven; Gaskets, washers, polishing discs and other machinery parts of textile articles

60

Knitted or crocheted fabrics [All goods]

61

Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece

62

Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece

63 [other than 6305 32 00, 6305 33 00, 6309]

Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece

6309 or 6310

Worn clothing and other worn articles; rags

64

Footwear of sale value not exceeding Rs.2500 per pair

6501

Textile caps

6505

Hats (knitted/crocheted) or made up from lace or other textile fabrics

6601

Umbrellas  and  sun  umbrellas  (including  walking-stick umbrellas, garden umbrellas and similar umbrellas)

6602

Whips, riding-crops and the like

6602 00 00

Walking-sticks including seat sticks

6603

Parts, trimmings and accessories of articles of heading 6601 or 6602

6701

Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes)

68

Sand lime bricks or Stone inlay work

6802

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

6909

Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic

6911

Tableware, kitchenware, other household articles and toilet articles, of porcelain or china

6912

Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china

6913

Statues and other ornamental articles

7001

Cullet or other waste or scrap of glass

7015 10

Glasses for corrective spectacles and flint buttons

7018

Glass beads

7020

Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns

7310 or 7326

Mathematical boxes, geometry boxes and colour boxes

7310, 7323, 7612, or 7615

Milk cans made of Iron, Steel, or Aluminium

7317

Animal shoe nails

7319

Sewing needles

7321

Kerosene burners, kerosene stoves and wood burning stoves of iron or steel

7321 or 8516

Solar cookers

7323

Table, kitchen or other household articles of iron & steel; Utensils

7418

Table, kitchen or other household articles of copper; Utensils

7419 80 30

Brass Kerosene Pressure Stove

7615

Table, kitchen or other household articles of aluminium; Utensils

8306

Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware

8401

Fuel elements (cartridges), non-irradiated, for nuclear reactors

8407 10 00, 8411

Aircraft engines

8408

Fixed Speed Diesel Engines of power not exceeding 15HP

8408 20 20

Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor

8413, 8413 91

Hand pumps and parts thereof

8413 81 90

Hydraulic Pumps for tractors

8414 20 20

Other hand pumps

8419 12

Solar water heater and system

8420

Hand operated rubber roller

8424

Nozzles for drip irrigation equipment or nozzles for sprinklers

8424

Sprinklers; drip irrigation system including laterals; mechanical sprayers

8432

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90]

8433

Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof

8436

Other agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders; parts thereof

8452

Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines

8479

Composting Machines

84, 85 or 94

Following renewable energy devices and parts for their manufacture:-

a. Bio-gas plant;

b. Solar power-based devices;

c.  Solar power generator;

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

e.  Waste to energy plants / devices;

f.   Solar lantern / solar lamp;

g. Ocean waves/tidal waves energy devices/plants;

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

Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No.

38 of the Table mentioned in the notification No. 8/2017- Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said

taxable service

8504

Charger or charging station for Electrically operated vehicles

8525 60

Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.

87

Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology

87

Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.

8701

Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)

8708

Following parts of tractors namely:

a. Rear Tractor wheel rim,

b. tractor centre housing,

c.  tractor housing transmission,

d. tractor support front axle

8708 10 10

Bumpers and parts thereof for tractors

8708 30 00

Brakes assembly and its parts thereof for tractors

8708 40 00

Gear boxes and parts thereof for tractors

8708 50 00

Transaxles and its parts thereof for tractors

8708 70 00

Road wheels and parts and accessories thereof for tractors

8708 91 00

(i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof

8708 92 00

Silencer assembly for tractors and parts thereof

8708 93 00

Clutch assembly and its parts thereof for tractors

8708 94 00

Steering wheels and its parts thereof for tractor

8708 99 00

Hydraulic and its parts thereof for tractors

8708 99 00

Fender, Hood, Wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors.

8710

Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles

8712

Bicycles and other cycles (including delivery tricycles), not motorised

8713

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

8714

Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of heading 8712

8714 20

Parts and accessories of carriage for disabled persons

8716 20 00

Self-loading or self-unloading trailers for agricultural purposes

8716 80

Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles

88 or Any other Chapter

Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads

8802

Other aircraft (for example, helicopters, aeroplanes), other than for personal use

8806

Unmanned aircraft

8807

Parts of goods of heading 8802 or 8806

8901

Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods

8902

Fishing vessels; factory ships and other vessels for processing or preserving fishery products

8904

Tugs and pusher craft

8905

Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms

8906

Other vessels, including warships and lifeboats other than rowing boats

8907

Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)

Any chapter

Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907

90

Coronary stents and coronary stent systems for use with cardiac catheters

90 or any other Chapter

Artificial kidney

90 or any other Chapter

Blood glucose monitoring system (Glucometer) and test strips

90 or any other Chapter

Patent Ductus Arteriosus / Atrial Septal Defect occlusion device

90 or any other Chapter

Parts of the following goods, namely: - (i) Crutches; (ii) Wheel chairs; (iii)Walking frames; (iv)Tricycles; (v)Braillers; and (vi) Artificial limbs

90 or any other Chapter

Assistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to this Schedule

90 or 84

Disposable sterilized dialyzer or micro barrier of artificial kidney

9001

Contact lenses; Spectacle lenses

9003

Frames and mountings for spectacles, goggles or the like, and parts thereof

9004

Spectacles, corrective (including goggles for correcting vision)

9018

Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electro-medical apparatus and sight-testing instruments

9019

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

9020

Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

9021

Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aids]

9022

Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like

9025

Thermometers for medical, surgical, dental or veterinary usage

9027

Instruments and apparatus for medical, surgical, dental or veterinary uses, for physical or chemical analysis

9403

Furniture wholly made of bamboo, cane or rattan

9404

Coir products (except coir mattresses)

9404

Products wholly made of quilted textile materials not exceeding Rs 2500 per piece

9404

Cotton quilts of sale value not exceeding Rs. 2500 per piece

9401 10 00

Aircraft seats

9405

Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof

9503

Toy balloons made of natural rubber latex

9503

Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]

9504

Playing cards, chess board, carom board and other board games, like ludo, etc. (other than Video game consoles and Machines)

9506

Sports goods other than articles and equipment for general physical exercise

9507

Fishing hooks

9507

Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy birds (other than those of heading 9208 or 9705) and similar hunting or shooting requisites

9601

Worked ivory, bone, tortoise shell, horn, antlers, corals, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding)

9603 [other than 9603 10 00]

Broomsticks (other than brooms consisting of twigs or other vegetable materials bound together, with or without handles)

9603 21 00

Tooth brushes including dental-plate brushes

9607

Slide fasteners and parts thereof

9615

Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof

9619 00 30, 9619 00 40, or 9619 00 90

All goods

9701

Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand- painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques

9702

Original engravings, prints and lithographs

9703

Original sculptures and statuary, in any material

9704

Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907

9705

Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest including numismatic coins

9706

Antiques of an age exceeding one hundred years

9804

All drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use [other than those specified at nil at S No. 113 of Notification No. 10/2025-Integrated Tax (Rate) dated 17th September, 2025]

Any chapter

Rosaries, prayer beads or Hawan samagri

Any chapter

Biomass briquettes or solid bio fuel pellets