RATE OF GST

ON GOODS
INDEX

• SCHEDULE I: LIST OF GOODS AT NIL RATE.............................1

• SCHEDULE II: LIST OF GOODS AT 0.25% RATE......................14

• SCHEDULE III: LIST OF GOODS AT 3% RATE..........................15

• SCHEDULE IV: LIST OF GOODS AT 5% RATE..........................17

• SCHEDULE V: LIST OF GOODS AT 12% RATE.........................52

• SCHEDULE VI: LIST OF GOODS AT 18% RATE........................80

• SCHEDULE VII: LIST OF GOODS AT 28% RATE.....................137

RATE OF GST ON GOODS
The GST rate structure for goods have been notified. For convenience,
goods have been organised rate-wise in schedules I to VII as per
details given below.

SCHEDULE I: LIST OF GOODS AT NIL RATE

S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
1. 0101 Live asses, mules and hinnies
2. 0102 Live bovine animals
3. 0103 Live swine
4. 0104 Live sheep and goats
5. 0105 Live poultry, that is to say, fowls of the
species Gallus domesticus, ducks,
geese, turkeys and guinea fowls.
6. 0106 Other live animal such as Mammals,
Birds, Insects
7. 0201 Meat of bovine animals, fresh and
chilled.
8. 0202 Meat of bovine animals frozen [other
than frozen and put up in unit container]
9. 0203 Meat of swine, fresh, chilled or frozen
[other than frozen and put up in unit
container]
10. 0204 Meat of sheep or goats, fresh, chilled or
frozen [other than frozen and put up in
unit container]
11. 0205 Meat of horses, asses, mules or
hinnies, fresh, chilled or frozen [other
than frozen and put up in unit container]
12. 0206 Edible offal of bovine animals, swine,
sheep, goats, horses, asses, mules or
hinnies, fresh, chilled or frozen [other
than frozen and put up in unit container]
1
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
13. 0207 Meat and edible offal, of the poultry of
heading 0105, fresh, chilled or frozen
[other than frozen and put up in unit
container]
14. 0208 Other meat and edible meat offal, fresh,
chilled or frozen [other than frozen and
put up in unit container]
15. 0209 Pig fat, free of lean meat, and poultry
fat, not rendered or otherwise
extracted, fresh, chilled or frozen [other
than frozen and put up in unit container]
16. 0209 Pig fat, free of lean meat, and poultry
fat, not rendered or otherwise extracted,
salted, in brine, dried or smoked [other
than put up in unit containers]
17. 0210 Meat and edible meat offal, salted, in
brine, dried or smoked; edible flours
and meals of meat or meat offal, other
than put up in unit containers
18. 3 Fish seeds, prawn / shrimp seeds
whether or not processed, cured or in
frozen state [other than goods falling
under Chapter 3 and attracting 5%]
19. 0301 Live fish.
20. 0302 Fish, fresh or chilled, excluding fish
fillets and other fish meat of heading
0304
21. 0304 Fish fillets and other fish meat (whether
or not minced), fresh or chilled.
22. 0306 Crustaceans, whether in shell or not,
live, fresh or chilled; crustaceans, in
shell, cooked by steaming or by boiling
in water live, fresh or chilled.

2
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
23. 0307 Molluscs, whether in shell or not, live,
fresh, chilled; aquatic invertebrates oth-
er than crustaceans and molluscs, live,
fresh or chilled.
24. 0308 Aquatic invertebrates other than
crustaceans and molluscs, live,
fresh or chilled.
25. 0401 Fresh milk and pasteurised milk, includ-
ing separated milk, milk and cream, not
concentrated nor containing added sug-
ar or other sweetening matter, excluding
Ultra High Temperature (UHT) milk
26. 0403 Curd; Lassi; Butter milk
27. 0406 Chena or paneer, other than put up in
unit containers and bearing a registered
brand name;
28. 0407 Birds' eggs, in shell, fresh, preserved or
cooked
29. 0409 Natural honey, other than put up in
unit container and bearing a registered
brand name
30. 0501 Human hair, unworked, whether or not
washed or scoured; waste of human
hair
31. 0506 All goods i.e. Bones and horn-cores,
unworked, defatted, simply prepared
(but not cut to shape), treated with acid
or gelatinised; powder and waste of
these products
32. 0507 90 All goods i.e. Hoof meal; horn meal;
hooves, claws, nails and beaks; antlers;
etc.
33. 0511 Semen including frozen semen

3
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
34. 6 Live trees and other plants; bulbs, roots
and the like; cut flowers and ornamental
foliage
35. 0701 Potatoes, fresh or chilled.
36. 0702 Tomatoes, fresh or chilled.
37. 0703 Onions, shallots, garlic, leeks and other
alliaceous vegetables, fresh or chilled.
38. 0704 Cabbages, cauliflowers, kohlrabi, kale
and similar edible brassicas, fresh or
chilled.
39. 0705 Lettuce (Lactuca sativa) and chicory
(Cichorium spp.), fresh or chilled.
40. 0706 Carrots, turnips, salad beetroot, salsify,
celeriac, radishes and similar edible
roots, fresh or chilled.
41. 0707 Cucumbers and gherkins, fresh or
chilled.
42. 0708 Leguminous vegetables, shelled or
unshelled, fresh or chilled.
43. 0709 Other vegetables, fresh or chilled.
44. 0712 Dried vegetables, whole, cut, sliced,
broken or in powder, but not further
prepared.
45. 0713 Dried leguminous vegetables, shelled,
whether or not skinned or split.
46. 0714 Manioc, arrowroot, salep, Jerusalem
artichokes, sweet potatoes and similar
roots and tubers with high starch or inu-
lin content, fresh or chilled; sago pith.
47. 0801 Coconuts, fresh or dried, whether or not
shelled or peeled
48. 0801 Brazil nuts, fresh, whether or not shelled
or peeled
4
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
49. 0802 Other nuts, Other nuts, fresh such as
Almonds, Hazelnuts or filberts (Coryius
spp.), walnuts, Chestnuts (Castanea
spp.), Pistachios, Macadamia nuts,
Kola nuts (Cola spp.), Areca nuts, fresh,
whether or not shelled or peeled
50. 0803 Bananas, including plantains, fresh or
dried
51. 0804 Dates, figs, pineapples, avocados, gua-
vas, mangoes and mangosteens, fresh.
52. 0805 Citrus fruit, such as Oranges, Manda-
rins (including tangerines and satsu-
mas); clementines, wilkings and similar
citrus hybrids, Grapefruit, including
pomelos, Lemons (Citrus limon, Citrus
limonum) and limes (Citrus aurantifolia,
Citrus latifolia), fresh.
53. 0806 Grapes, fresh
54. 0807 Melons (including watermelons) and
papaws (papayas), fresh.
55. 0808 Apples, pears and quinces, fresh.
56. 0809 Apricots, cherries, peaches (including
nectarines), plums and sloes, fresh.
57. 0810 Other fruit such as strawberries, rasp-
berries, blackberries, mulberries and
loganberries, black, white or red cur-
rants and gooseberries, cranberries,
bilberries and other fruits of the genus
vaccinium, Kiwi fruit, Durians, Persim-
mons, Pomegranates, Tamarind, Sapo-
ta (chico), Custard-apple (ata), Bore,
Lichi, fresh.
58. 0814 Peel of citrus fruit or melons (including
watermelons), fresh.
5
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
59. 9 All goods of seed quality
60. 0901 Coffee beans, not roasted
61. 0902 Unprocessed green leaves of tea
62. 0909 Seeds of anise, badian, fennel, corian-
der, cumin or caraway; juniper berries
[of seed quality]
63. 0910 11 10 Fresh ginger, other than in processed
form
64. 0910 30 10 Fresh turmeric, other than in processed
form
65. 1001 Wheat and meslin [other than those put
up in unit container and bearing a regis-
tered brand name]
66. 1002 Rye [other than those put up in unit con-
tainer and bearing a registered brand
name]
67. 1003 Barley [other than those put up in unit
container and bearing a registered
brand name]
68. 1004 Oats [other than those put up in unit
container and bearing a registered
brand name]
69. 1005 Maize (corn) [other than those put up in
unit container and bearing a registered
brand name]
70. 1006 Rice [other than those put up in unit
container and bearing a registered
brand name]
71. 1007 Grain sorghum [other than those put up
in unit container and bearing a regis-
tered brand name]

6
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
72. 1008 Buckwheat, millet and canary seed; oth-
er cereals such as Jawar, Bajra, Ragi]
[other than those put up in unit con-
tainer and bearing a registered brand
name]
73. 1101 Wheat or meslin flour [other than those
put up in unit container and bearing a
registered brand name].
74. 1102 Cereal flours other than of wheat or
meslin, [maize (corn) flour, Rye flour,
etc.] [other than those put up in unit
container and bearing a registered
brand name]
75. 1103 Cereal groats, meal and pellets [other
than those put up in unit container and
bearing a registered brand name]
76. 1104 Cereal grains hulled
77. 1105 Flour, of potatoes [other than those put
up in unit container and bearing a regis-
tered brand name]
78. 1106 Flour, of the dried leguminous vegeta-
bles of heading 0713 (pulses) [other
than guar meal 1106 10 10 and guar
gum refined split 1106 10 90], of sago or
of roots or tubers of heading 0714 or of
the products of Chapter 8 i.e. of tama-
rind, of singoda, mango flour, etc. [other
than those put up in unit container and
bearing a registered brand name]
79. 12 All goods of seed quality
80. 1201 Soya beans, whether or not broken, of
seed quality.

7
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
81. 1202 Ground-nuts, not roasted or otherwise
cooked, whether or not shelled or bro-
ken, of seed quality.
82. 1204 Linseed, whether or not broken, of seed
quality.
83. 1205 Rape or colza seeds, whether or not
broken, of seed quality.
84. 1206 Sunflower seeds, whether or not bro-
ken, of seed quality.
85. 1207 Other oil seeds and oleaginous fruits
(i.e. Palm nuts and kernels, cotton
seeds, Castor oil seeds, Sesamum
seeds, Mustard seeds, Saffower (Car-
thamus tinctorius) seeds, Melon seeds,
Poppy seeds, Ajams, Mango kernel,
Niger seed, Kokam) whether or not bro-
ken, of seed quality.
86. 1209 Seeds, fruit and spores, of a kind used
for sowing.
87. 1210 Hop cones, fresh.
88. 1211 Plants and parts of plants (including
seeds and fruits), of a kind used
primarily in perfumery, in pharmacy or
for insecticidal, fungicidal or similar
purpose, fresh or chilled.
89. 1212 Locust beans, seaweeds and other
algae, sugar beet and sugar cane, fresh
or chilled.
90. 1213 Cereal straw and husks, unprepared,
whether or not chopped, ground,
pressed or in the form of pellets

8
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
91. 1214 Swedes, mangolds, fodder roots, hay,
lucerne (alfalfa), clover, sainfoin, forage
kale, lupines, vetches and similar forage
products, whether or not in the form of
pellets.
92. 1301 Lac and Shellac
93. 1404 90 40 Betel leaves
94. 1701 or 1702 Jaggery of all types including Cane Jag-
gery (gur) and Palmyra Jaggery
95. 1904 Puffed rice, commonly known as Muri,
flattened or beaten rice, commonly
known as Chira, parched rice, common-
ly known as khoi, parched paddy or rice
coated with sugar or gur, commonly
known as Murki
96. 1905 Pappad, by whatever name it is known,
except when served for consumption
97. 1905 Bread (branded or otherwise), except
when served for consumption and pizza
bread
98. 2106 Prasadam supplied by religious places
like temples, mosques, churches, gu-
rudwaras, dargahs, etc.
99. 2201 Water [other than aerated, mineral, pu-
rified, distilled, medicinal, ionic, battery,
de-mineralized and water sold in sealed
container]
100. 2201 Non-alcoholic Toddy, Neera including
date and palm neera
101. 2202 90 90 Tender coconut water other than put up
in unit container and bearing a regis-
tered brand name

9
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
102. 2302, 2304, 2305, Aquatic feed including shrimp feed and
2306, 2308, 2309 prawn feed, poultry feed & cattle feed,
including grass, hay & straw, supple-
ment & husk of pulses, concentrates &
additives, wheat bran & de-oiled cake
103. 2501 Salt, all types
104. 2716 00 00 Electrical energy
105. 2835 Dicalcium phosphate (DCP) of animal
feed grade conforming to IS specifica-
tion No.5470 : 2002
106. 3002 Human Blood and its components
107. 3006 All types of contraceptives
108. 3101 All goods and organic manure [other
than put up in unit containers and bear-
ing a registered brand name]
109. 3304 Kajal [other than kajal pencil sticks],
Kumkum, Bindi, Sindur, Alta
110. 3825 Municipal waste, sewage sludge, clini-
cal waste
111. 3926 Plastic bangles
112. 4014 Condoms and contraceptives
113. 4401 Firewood or fuel wood
114. 4402 Wood charcoal (including shell or nut
charcoal), whether or not agglomerated
115. 4802 / 4907 Judicial, Non-judicial stamp papers,
Court fee stamps when sold by the
Government Treasuries or Vendors
authorized by the Government
116. 4817 / 4907 Postal items, like envelope, Post card
etc., sold by Government
117. 48 / 4907 Rupee notes when sold to the Reserve
Bank of India

10
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
118. 4907 Cheques, lose or in book form
119. 4901 Printed books, including Braille books
120. 4902 Newspapers, journals and periodicals,
whether or not illustrated or containing
advertising material
121. 4903 Children's picture, drawing or colouring
books
122. 4905 Maps and hydrographic or similar charts
of all kinds, including atlases, wall
maps, topographical plans and globes,
printed
123. 5001 Silkworm laying, cocoon
124. 5002 Raw silk
125. 5003 Silk waste
126. 5101 Wool, not carded or combed
127. 5102 Fine or coarse animal hair, not carded
or combed
128. 5103 Waste of wool or of fine or coarse ani-
mal hair
129. 52 Gandhi Topi
130. 52 Khadi yarn
131. 5303 Jute fibres, raw or processed but not
spun
132. 5305 Coconut, coir fibre
133. 63 Indian National Flag
134. 6703 Human hair, dressed, thinned, bleached
or otherwise worked
135. 6912 00 40 Earthen pot and clay lamps
136. 7018 Glass bangles (except those made from
precious metals)

11
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
137. 8201 Agricultural implements manually op-
erated or animal driven i.e. Hand tools,
such as spades, shovels, mattocks,
picks, hoes, forks and rakes; axes, bill
hooks and similar hewing tools; seca-
teurs and pruners of any kind; scythes,
sickles, hay knives, hedge shears,
timber wedges and other tools of a
kind used in agriculture, horticulture or
forestry.
138. 8445 Amber charkha
139. 8446 Handloom [weaving machinery]
140. 8802 60 00 Spacecraft (including satellites) and
suborbital and spacecraft launch vehi-
cles
141. 8803 Parts of goods of heading 8801
142. 9021 Hearing aids
143. 92 Indigenous handmade musical instru-
ments
144. 9603 Muddhas made of sarkanda and phool
bahari jhadoo
145. 9609 Slate pencils and chalk sticks
146. 9610 00 00 Slates
147. 9803 Passenger baggage

12
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
148. Any chapter Puja samagri namely:
(i) Rudraksha, rudraksha mala, tulsi
kanthi mala, panchgavya (mixture
of cowdung, desi ghee, milk and
curd);
(ii) Sacred thread (commonly known
as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious
institutions,
(vi) Unbranded honey
[proposed GST Nil]
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandan tika
149. - Supply of lottery by any person other
than State Government, Union Territory
or Local authority subject to the condi-
tion that the supply of such lottery has
suffered appropriate central tax, State
tax, Union territory tax or integrated tax,
as the case may be, when supplied by
State Government, Union Territory or
local authority, as the case may be, to
the lottery distributor or selling agent
appointed by the State Government,
Union Territory or local authority, as the
case may be.

13
 SCHEDULE II: LIST OF GOODS AT 0.25% RATE

S. Chapter/Heading/ Description of Goods

No. Sub-heading/
Tariff item
1. 7102 Diamonds, non-industrial unworked or
simply sawn, cleaved or bruted
2. 7103 Precious stones (other than diamonds)
and semi-precious stones, unworked or
simply sawn or roughly shaped
3. 7104 Synthetic or reconstructed precious
or semi-precious stones, unworked or
simply sawn or roughly shaped

14
 SCHEDULE III: LIST OF GOODS AT 3% RATE

S. Chapter/Heading/ Description of Goods

No. Sub-heading/
Tariff item
1. 7101 Pearls, natural or cultured, whether or
not worked or graded but not strung,
mounted or set; pearls, natural or
cultured, temporarily strung for conve-
nience of transport
2. 7102 Diamonds, whether or not worked, but
not mounted or set [other than Non-In-
dustrial Unworked or simply sawn,
cleaved or bruted]
3. 7103 Precious stones (other than diamonds)
and semi-precious stones, whether or
not worked or graded but not strung,
mounted or set; ungraded precious
stones (other than diamonds) and
semi-precious stones, temporarily
strung for convenience of transport
[other than Unworked or simply sawn or
roughly shaped]
4. 7104 Synthetic or reconstructed precious
or semi-precious stones, whether or
not worked or graded but not strung,
mounted or set; ungraded synthetic or
reconstructed precious or semi-pre-
cious stones, temporarily strung for
convenience of transport [other than
Unworked or simply sawn or roughly
shaped]
5. 7105 Dust and powder of natural or synthetic
precious or semi-precious stones
6. 7106 Silver (including silver plated with gold
or platinum), unwrought or in semi-man-
ufactured forms, or in powder form

15
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
7. 7107 Base metals clad with silver, not further
worked than semi-manufactured
8. 7108 Gold (including gold plated with plati-
num) unwrought or in semi-manufac-
tured forms, or in powder form
9. 7109 Base metals or silver, clad with gold, not
further worked than semi-manufactured
10. 7110 Platinum, unwrought or in semi-manu-
factured forms, or in powder form
11. 7111 Base metals, silver or gold, clad with
platinum, not further worked than
semi-manufactured
12. 7112 Waste and scrap of precious metal or
of metal clad with precious metal; other
waste and scrap containing precious
metal or precious metal compounds, of
a kind used principally for the recovery
of precious metal.
13. 7113 Articles of jewellery and parts thereof,
of precious metal or of metal clad with
precious metal
14. 7114 Articles of goldsmiths’ or silversmiths’
wares and parts thereof, of precious
metal or of metal clad with precious
metal
15. 7115 Other articles of precious metal or of
metal clad with precious metal
16. 7116 Articles of natural or cultured pearls,
precious or semi-precious stones (natu-
ral, synthetic or reconstructed)
17. 7117 Imitation jewellery
18. 7118 Coin

16
 SCHEDULE IV: LIST OF GOODS AT 5% RATE

S. Chapter/Heading/ Description of Goods

No. Sub-heading/
Tariff item
1. 0303 Fish, frozen, excluding fish fillets and
other fish meat of heading 0304
2. 0304 Fish fillets and other fish meat (whether
or not minced), frozen
3. 0305 Fish, dried, salted or in brine; smoked
fish, whether or not cooked before or
during the smoking process; flours,
meals and pellets of fish, fit for human
consumption
4. 0306 Crustaceans, whether in shell or not,
frozen, dried, salted or in brine; crusta-
ceans, in shell, cooked by steaming or
by boiling in water, frozen, dried, salted
or in brine; flours, meals and pellets of
crustaceans, fit for human consumption
5. 0307 Molluscs, whether in shell or not, fro-
zen, dried, salted or in brine; aquatic
invertebrates other than crustaceans
and molluscs, frozen, dried, salted or in
brine; flours, meals and pellets of aquat-
ic invertebra other than crustaceans, fit
for human consumption
6. 0308 Aquatic invertebrates other than crus-
taceans and molluscs, frozen, dried,
salted or in brine; smoked aquatic inver-
tebrates other than
crustaceans and molluscs, whether or
not cooked before or during the
smoking process: flours, meals and
pellets of aquatic invertebrates other
than crustaceans and molluscs, fit for
human consumption

17
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
7. 0401 Ultra High Temperature (UHT) milk
8. 0402 Milk and cream, concentrated or con-
taining added sugar or other sweet-
ening matter, including skimmed milk
powder, milk food for babies [other than
condensed milk]
9. 0403 Cream, yogurt, kephir and other fer-
mented or acidified milk and cream,
whether or not concentrated or contain-
ing added sugar or other sweetening
matter or flavoured or containing added
fruit, nuts or cocoa
10. 0404 Whey, whether or not concentrated or
containing added sugar or other sweet-
ening matter; products consisting of
natural milk constituents, whether or not
containing added sugar or other sweet-
ening matter, not elsewhere specified or
included
11. 0406 Chena or paneer put up in unit contain-
er and bearing a registered brand name
12. 0408 Birds' eggs, not in shell, and egg yolks,
fresh, dried, cooked by steaming or
by boiling in water, moulded, frozen or
otherwise preserved, whether or not
containing added sugar or other sweet-
ening matter.
13. 0409 Natural honey, put up in unit container
and bearing a registered brand name
14. 0410 Edible products of animal origin, not
elsewhere specified or included
15. 0502 Pigs', hogs' or boars' bristles and hair;
badger hair and other brush making
hair; waste of such bristles or hair.
18
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
16. 0504 Guts, bladders and stomachs of ani-
mals (other than fish), whole and pieces
thereof, fresh, chilled, frozen, salted, in
brine, dried or smoked.
17. 0505 Skins and other parts of birds, with their
feathers or down, feathers and parts of
feathers (whether or not with trimmed
edges) and down, not further worked
than cleaned, disinfected or treated
for preservation; powder and waste of
feathers or parts of feathers
18. 0507 [Except Ivory, tortoise-shell, whalebone and
050790] whalebone hair, horns, unworked or
simply prepared but not cut to shape;
powder and waste of these products.
19. 0508 Coral and similar materials, unworked
or simply prepared but not otherwise
worked; shells of molluscs, crustaceans
or echinoderms and cuttle-bone, un-
worked or simply prepared but not cut
to shape, powder and waste thereof.
20. 0510 Ambergris, castoreum, civet and musk;
cantharides; bile, whether or not dried;
glands and other animal products used
in the preparation of pharmaceutical
products, fresh, chilled, frozen or other-
wise provisionally preserved.
21. 0511 Animal products not elsewhere speci-
fied or included; dead animals of Chap-
ter 1 or 3, unfit for human consumption,
other than semen including frozen
semen.
22. 7 Herb, bark, dry plant, dry root, common-
ly known as jaribooti and dry flower

19
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
23. 0710 Vegetables (uncooked or cooked by
steaming or boiling in water), frozen
24. 0711 Vegetables provisionally preserved (for
example, by sulphur dioxide gas, in
brine, in sulphur water or in other pre-
servative solutions), but unsuitable in
that state for immediate consumption
25. 0713 Dried leguminous vegetables, shelled,
whether or not skinned or split [put up in
unit container and bearing a registered
brand name]
26. 0714 Manioc, arrowroot, salep, Jerusalem
artichokes, sweet potatoes and similar
roots and tubers with high starch or
inulin content, frozen or dried, whether
or not sliced or in the form of pellets
27. 0801 Cashewnuts, whether or not shelled or
peeled
28. 0802 Dried areca nuts, whether or not shelled
or peeled
29. 0802 Dried chestnuts (singhada), whether or
not shelled or peeled
30. 08 Dried makhana, whether or not shelled
or peeled
31. 0806 Grapes, dried, and raisins
32. 0811 Fruit and nuts, uncooked or cooked by
steaming or boiling in water, frozen,
whether or not containing added sugar
or other sweetening matter

20
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
33. 0812 Fruit and nuts, provisionally preserved
(for example, by Sulphur dioxide gas,
in brine, in sulphur water or in other
preservative solutions), but unsuitable
in that state for immediate consumption
34. 0814 Peel of citrus fruit or melons (including
watermelons), frozen, dried or provi-
sionally preserved in brine, in sulphur
water or in other preservative solutions
35. 0901 Coffee, whether or not roasted or decaf-
feinated; coffee husks and skins; coffee
substitutes containing coffee in any
proportion [other than coffee beans not
roasted]
36. 0902 Tea, whether or not flavoured [other
than unprocessed green leaves of tea]
37. 0903 Maté
38. 0904 Pepper of the genus Piper; dried or
crushed or ground fruits of the genus
Capsicum or of the genus Pimenta
39. 0905 Vanilla
40. 0906 Cinnamon and cinnamon-tree flowers
41. 0907 Cloves (whole fruit, cloves and stems)
42. 0908 Nutmeg, mace and cardamoms
43. 0909 Seeds of anise, badian, fennel, corian-
der, cumin or caraway; juniper berries
[other than of seed quality]
44. 0910 [other than Ginger other than fresh ginger, saffron,
0910 11 10, 0910 turmeric (curcuma) other than fresh
30 10] turmeric, thyme, bay leaves, curry and
other spices

21
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
45. 10 All goods i.e. cereals, put up in unit con-
tainer and bearing a registered brand
name
46. 1001 Wheat and meslin put up in unit con-
tainer and bearing a registered brand
name
47. 1002 Rye put up in unit container and bearing
a registered brand name
48. 1003 Barley put up in unit container and bear-
ing a registered brand name
49. 1004 Oats put up in unit container and bear-
ing a registered brand name
50. 1005 Maize (corn) put up in unit container
and bearing a registered brand name
51. 1006 Rice put up in unit container and bear-
ing a registered brand name
52. 1007 Grain sorghum put up in unit container
and bearing a registered brand name
53. 1008 Buckwheat, millet and canary seed; oth-
er cereals such as Jawar, Bajra, Ragi]
put up in unit container and bearing a
registered brand name
54. 1101 Wheat or meslin flour put up in unit con-
tainer and bearing a registered brand
name.
55. 1102 Cereal flours other than of wheat or
meslin i.e. maize (corn) flour, Rye flour,
etc. put up in unit container and bearing
a registered brand name
56. 1103 Cereal groats, meal and pellets, includ-
ing suji and dalia, put up in unit contain-
er and bearing a registered brand name

22
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
57. 1104 Cereal grains otherwise worked (for
example, rolled, flaked, pearled, sliced
or kibbled), except rice of heading 1006;
germ of cereals, whole, rolled, flaked or
ground [other than hulled cereal grains]
58. 1105 Meal, powder, flakes, granules and pel-
lets of potatoes put up in unit container
and bearing a registered brand name
59. 1106 Meal and powder of the dried legumi-
nous vegetables of heading 0713 (puls-
es) [other than guar meal 1106 10 10
and guar gum refined split 1106 10 90],
of sago or of roots or tubers of heading
0714 or of the products of Chapter 8,
put up in unit container and bearing a
registered brand name
60. 1106 10 10 Guar meal
61. 1106 10 90 Guar gum refined split
62. 1109 00 00 Wheat gluten, whether or not dried
63. 12 All goods other than of seed quality
64. 1201 Soya beans, whether or not broken
other than of seed quality.
65. 1202 Ground-nuts, not roasted or otherwise
cooked, whether or not shelled or bro-
ken other than of seed quality.
66. 1203 Copra other than of seed quality
67. 1204 Linseed, whether or not broken other
than of seed quality.
68. 1205 Rape or colza seeds, whether or not
broken other than of seed quality.
69. 1206 Sunflower seeds, whether or not broken
other than of seed quality

23
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
70. 1207 Other oil seeds and oleaginous fruits
(i.e. Palm nuts and kernels, cotton
seeds, Castor oil seeds, Sesamum
seeds, Mustard seeds, Saffower (Car-
thamustinctorius) seeds, Melon seeds,
Poppy seeds, Ajams, Mango kernel,
Niger seed, Kokam) whether or not bro-
ken, other than of seed quality
71. 1208 Flour and meals of oil seeds or oleagi-
nous fruits, other than those of mustard
72. 1210 Hop cones, dried, whether or not
ground, powdered or in the form of pel-
lets; lupulin
73. 1211 Plants and parts of plants (including
seeds and fruits), of a kind used pri-
marily in perfumery, in pharmacy or for
insecticidal, fungicidal or similar pur-
pose, frozen or dried, whether or not
cut, crushed or powdered
74. 1212 Locust beans, seaweeds and other al-
gae, 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 Cichoriumintybus-
sativum) of a kind used primarily for
human consumption, not elsewhere
specified or included
75. 1301 Natural gums, resins, gum-resins and
oleoresins (for example, balsams) [oth-
er than lac and shellac]
76. 1301 Compounded asafoetida commonly
known as heeng

24
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
77. 1401 Vegetable materials of a kind used
primarily for plaiting (for example,
bamboos, rattans, reeds, rushes, osier,
raffia, cleaned, bleached or dyed cereal
straw, and lime bark)
78. 1404 [other than Vegetable products not elsewhere spec-
1404 90 10, 1404 ified or included such as cotton linters,
90 40, 1404 90 Cotton linters, Soap nuts, Hard seeds,
50] pips, hulls and nuts, of a kind used
primarily for carving, coconut shell,
unworked, Rudraksha seeds [other
than bidi wrapper leaves (tendu), betel
leaves, Indian katha]
79. 1507 Soya-bean oil and its fractions, whether
or not refined, but not chemically mod-
ified
80. 1508 Ground-nut oil and its fractions, whether
or not refined, but not chemically modi-
fied.
81. 1509 Olive oil and its fractions, whether or not
refined, but not chemically modified.
82. 1510 Other oils and their fractions, obtained
solely from olives, whether or not
refined, but not chemically modified, in-
cluding blends of these oils or fractions
with oils or fractions of heading 1509
83. 1511 Palm oil and its fractions, whether or not
refined, but not chemically modified.
84. 1512 Sunflower-seed, safflower or cot-
ton-seed oil and fractions thereof,
whether or not refined, but not chemi-
cally modified.

25
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
85. 1513 Coconut (copra), palm kernel or babas-
su oil and fractions thereof, whether or
not refined, but not chemically modified.
86. 1514 Rape, colza or mustard oil and fractions
thereof, whether or not refined, but not
chemically modified.
87. 1515 Other fixed vegetable fats and oils
(including jojoba oil) and their fractions,
whether or not refined, but not chemi-
cally modified.
88. 1516 Vegetable fats and oils and their frac-
tions, partly or wholly hydrogenated,
inter-esterified, re-esterified or elaid-
inised, whether or not refined, but not
further prepared.
89. 1517 Edible mixtures or preparations of
vegetable fats or vegetable oils or of
fractions of different vegetable fats or
vegetable oils of this Chapter, other
than edible fats or oils or their fractions
of heading 1516
90. 1518 Vegetable fats and oils and their frac-
tions, boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat
in vacuum or in inert gas or otherwise
chemically modified, excluding those of
heading 1516
91. 1701 Beet sugar, cane sugar, khandsari
sugar
92. 1702 Palmyra sugar
93. 1801 Cocoa beans whole or broken, raw or
roasted
94. 1802 Cocoa shells, husks, skins and other
cocoa waste
26
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
95. 1803 Cocoa paste whether or not de-fatted
96. 1901 20 00 Mixes and doughs for the preparation of
bread, pastry and other baker's wares
97. 1902 Seviyan (vermicelli)
98. 1903 Tapioca and substitutes therefor pre-
pared from starch, in the form of flakes,
grains, pearls, siftings or in similar
forms. (sabudana)
99. 1905 Pizza bread
100. 1905 40 00 Rusks, toasted bread and similar toast-
ed products
101. 2106 90 Sweetmeats
102. 2201 90 10 Ice and snow
103. 2301 Flours, meals and pellets, of meat or
meat offal, of fish or of crustaceans,
molluscs or other aquatic invertebrates,
unfit for human consumption; greaves
104. 2303 Residues of starch manufacture and
similar residues, beet-pulp, bagasse
and other waste of sugar manufacture,
brewing or distilling dregs and waste,
whether or not in the form of pellets
105. 2304 Oil-cake and other solid residues,
whether or not ground or in the form of
pellets, resulting from the extraction of
soyabean oil [other than aquatic feed
including shrimp feed and prawn feed,
poultry feed & cattle feed, including
grass, hay & straw, supplement & husk
of pulses, concentrates & additives,
wheat bran & de-oiled cake]

27
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
106. 2305 Oil-cake and other solid residues,
whether or not ground or in the form of
pellets, resulting from the extraction of
ground-nut oil[other than aquatic feed
including shrimp feed and prawn feed,
poultry feed & cattle feed, including
grass, hay & straw, supplement & husk
of pulses, concentrates & additives,
wheat bran & de-oiled cake]
107. 2306 Oil-cake and other solid residues,
whether or not ground or in the form of
pellets, resulting from the extraction of
vegetable fats or oils, other than those
of heading 2304 or 2305[other than
aquatic feed including shrimp feed and
prawn feed, poultry feed & cattle feed,
including grass, hay & straw, supple-
ment & husk of pulses, concentrates &
additives, wheat bran & de-oiled cake]
108. 2307 Wine lees; argol
109. 2401 Tobacco leaves
110. 2502 Unroasted iron pyrites.
111. 2503[except 2503 Sulphur of all kinds, other than sublimed
00 10] sulphur, precipitated sulphur and colloi-
dal sulphur [other than sulphur recov-
ered as by- product in refining of crude
oil]
112. 2504 Natural graphite.
113. 2505 Natural sands of all kinds, whether or
not coloured, other than metal bearing
sands of Chapter 26.

28
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
114. 2506 Quartz (other than natural sands);
quartzite, whether or not roughly
trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a rect-
angular (including square) shape.
115. 2507 Kaolin and other kaolinic clays, whether
or not calcined.
116. 2508 Other clays (not including expanded
clays of heading 6806), andalusite,
kyanite and sillimanite, whether or not
calcined; mullite; chamotte or dinas
earths.
117. 2509 Chalk.
118. 2510 Natural calcium phosphates, natural
aluminium calcium phosphates and
phosphatic chalk.
119. 2511 Natural barium sulphate (barytes); natu-
ral barium carbonate (witherite), wheth-
er or not calcined, other than barium
oxide of heading 2816.
120. 2512 Siliceous fossil meals (for example,
kieselguhr, tripolite and diatomite) and
similar siliceous earths, whether or not
calcined, of an apparent specific gravity
of 1 or less.
121. 2513 Pumice stone; emery; natural corun-
dum, natural garnet and other natural
abrasives, whether or not heat-treated.
122. 2514 Slate, whether or not roughly trimmed
or merely cut, by sawing or otherwise,
into blocks or slabs of a rectangular
(including square) shape.

29
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
123. 2515 [Except Ecaussine and other calcareous mon-
2515 12 10, 2515 umental or building stone; alabaster
12 20, 2515 12 [other than marble and travertine]
90]
124. 2516 [Except Porphyry, basalt, sandstone and other
2516 11 00, 2516 monumental or building stone, whether
12 00] or not roughly trimmed or merely cut,
by sawing or otherwise, into blocks or
slabs of a rectangular (including square)
shape.
125. 2516 11 00 Granite crude or roughly trimmed
126. 2517 Pebbles, gravel, broken or crushed
stone, of a kind commonly used for con-
crete aggregates, for road metalling or
for railway or other ballast, shingle and
flint, whether or not heat-treated; mac-
adam of slag, dross or similar industrial
waste, whether or not incorporating the
materials cited in the first part of the
heading; tarred macadam; grenules
cheeping and powder of stones head-
ing 2515 or 2516 whether or not heat
treated.
127. 2518 Dolomite, whether or not calcined or
sintered, including dolomite roughly
trimmed or merely cut, by sawing or oth-
erwise, into blocks or slabs of a rectan-
gular (including square) shape; dolomite
ramming mix. 2518 10 dolomite, Not
calcined or sintered

30
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
128. 2519 Natural magnesium carbonate (mag-
nesite); 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.
129. 2520 Gypsum; anhydrite; plasters (consisting
of calcined gypsum or calcium sulphate)
whether or not coloured, with or with-
out small quantities of accelerators or
retarders.
130. 2521 Limestone flux; limestone and other
calcareous stone, of a kind used for the
manufacture of lime or cement.
131. 2522 Quicklime, slaked lime and hydraulic
lime, other than calcium oxide and hy-
droxide of heading 2825.
132. 2524 Asbestos
133. 2525 Mica, including splitting; mica waste.
134. 2526 Natural steatite, whether or not roughly
trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a rect-
angular (including square) shape; talc.
135. 2528 Natural borates and concentrates there-
of (whether or not calcined), but not in-
cluding borates separated from natural
brine; natural boric acid containing not
more than 85% of H3BO3
136. 2529 Feldspar; leucite, nepheline and nephe-
line syenite; fluorspar.
137. 2530 Mineral substances not elsewhere
specified or included.

31
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
138. 26 [other than All ores and concentrates [other than
2619, 2620, 2621] slag, dross (other than granulated slag),
scalings and other waste from the man-
ufacture of iron or steel; slag, ash and
residues (other than from the manufac-
ture of iron or steel) containing metals,
arsenic or their compounds; other slag
and ash, including seaweed ash (kelp);
ash and residues from the incineration
of municipal waste]
139. 2601 Iron ores and concentrates, including
roasted iron pyrites
140. 2602 Manganese ores and concentrates,
including ferruginous manganese ores
and concentrates with a manganese
content of 20% or more, calculated on
the dry weight.
141. 2603 Copper ores and concentrates.
142. 2604 Nickel ores and concentrates.
143. 2605 Cobalt ores and concentrates.
144. 2606 Aluminium ores and concentrates.
145. 2607 Lead ores and concentrates.
146. 2608 Zinc ores and concentrates.
147. 2609 Tin ores and concentrates.
148. 2610 Chromium ores and concentrates.
149. 2611 Tungsten ores and concentrates.
150. 2612 Uranium or thorium ores and concen-
trates.
151. 2613 Molybdenum ores and concentrates.
152. 2614 Titanium ores and concentrates.
153. 2615 Niobium, tantalum, vanadium or zirconi-
um ores and concentrates.

32
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
154. 2616 Precious metal ores and concentrates.
155. 2617 Other ores and concentrates
156. 2618 Granulated slag (slag sand) from the
manufacture of iron or steel
157. 27 Bio-gas
158. 2701 Coal; briquettes, ovoids and similar sol-
id fuels manufactured from coal
159. 2702 Lignite, whether or not agglomerated,
excluding jet
160. 2703 Peat (including peat litter), whether or
not agglomerated
161. 2704 Coke and semi coke of coal, of lignite or
of peat, whether or not agglomerated;
retort carbon
162. 2705 Coal gas, water gas, producer gas and
similar gases, other than petroleum
gases and other gaseous hydrocarbons
163. 2706 Tar distilled from coal, from lignite or
from peat
164. 2710 Kerosene PDS
165. 2711 12 00, 2711 Liquefied Propane and Butane mixture,
13 00, 2710 19 00 Liquefied Propane, Liquefied Butane
and Liquefied Petroleum Gases (LPG)
for supply to household domestic con-
sumers or to non-domestic exempted
category (NDEC) customers by the
Indian Oil Corporation Limited, Hindu-
stan petroleum Corporation Limited or
Bharat Petroleum Corporation Limited.
166. 28 Thorium oxalate
167. 28 Enriched KBF4 (enriched potassium
fluroborate)
168. 28 Enriched elemental boron
33
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
169. 28 Nuclear fuel
170. 2805 11 Nuclear grade sodium
171. 2845 Heavy water and other nuclear fuels
172. 2853 Compressed air
173. 30 Insulin
174. 3002, 3006 Animal or Human Blood Vaccines
175. 30 Diagnostic kits for detection of all types
of hepatitis
176. 30 Desferrioxamine injection or deferiprone
177. 30 Cyclosporin
178. 30 Medicaments (including veterinary me-
dicaments) used in bio-chemic systems
and not bearing a brand name
179. 30 Oral re-hydration salts
180. 30 Drugs or medicines including their salts
and esters and diagnostic test kits,
specified in List 1 appended to this
Schedule
181. 30 Formulations manufactured from the
bulk drugs specified in List 2 appended
to this Schedule
182. 3101 All goods i.e. animal or vegetable fer-
tilisersor organic fertilisers put up in unit
containers and bearing a brand name
182A. 3102 Mineral or chemical fertilisers, nitroge-
nous, other than those which are clearly
not to be used as fertilizers
182B. 3103 Mineral or chemical fertilisers, phos-
phatic, other than those which are clear-
ly not to be used as fertilizers

34
S. Chapter/Heading/ Description of Goods
No. Sub-heading/
Tariff item
182C. 3104 Mineral or chemical fertilisers, potassic,
other than those which are clearly not to
be used as fertilizers
182D. 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
183. 32 Wattle extract, quebracho extract,
chestnut extract
184. 3202 Enzymatic preparations for pre-tanning
185. 3307 41 00 Agarbatti
186. 3402 Sulphonated castor oil, fish oil or sperm
oil
187. 3605 00 10 Handmade safety matches
Explanation.– For the purposes of this
entry, handmade matches mean match-
es, in or in relation to the manufacture
of which, none of the following process-
es is ordinarily carried on with the aid of
power, namely:
(i) frame filling;
(ii) dipping of splints in the composi-
tion for match heads;
(iii) filling of boxes with matches;
(iv) pasting of labels on match boxes,
veneers or cardboards;
(v) packaging

35