Source: CBIC Notification 9/2025-Central Tax (Rate) as amended up to 01/2026-Central Tax (Rate), 30 Apr 2026 (in force from 1 May 2026) and the GST portal HSN directory. Prepared by TaxCaller (https://www.taxcaller.com/) on 23 Oct 2026. Rates shown are the total GST (CGST + SGST, or IGST). Where a heading has more than one rate, the condition decides. Check the full entry before billing.
| Code | Description | GST rate | Condition / entry |
|---|---|---|---|
| 0101 | Live horses, asses, mules and hinnies. | 0% | |
| 0102 | Live bovine animals. | 0% | |
| 0103 | Live swine | 0% | |
| 0104 | Live sheep and goats | 0% | |
| 0105 | Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guinea fowls. | 0% | |
| 0106 | Other live animals. | 0% | |
| 0201 | Meat of bovine animals, fresh or chilled | 0% | |
| 0202 | Meat of bovine animals, frozen | 0% or 5% | 5%: All goods, other than fresh or chilled, pre-packaged and labelled | 0%: All goods, other than fresh or chilled, other than pre- packaged and labelled |
| 0203 | Meat of swine, fresh, chilled or frozen. | 0% or 5% | 5%: All goods, other than fresh or chilled, pre-packaged and labelled | 0%: All goods, fresh or chilled | 0%: All goods, other than fresh or chilled, other than pre- packaged and labelled |
| 0204 | Meat of sheep or goats, fresh, chilled or frozen | 0% or 5% | 5%: All goods, other than fresh or chilled, pre-packaged and labelled | 0%: All goods, fresh or chilled | 0%: All goods, other than fresh or chilled, other than pre- packaged and labelled |
| 0205 | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen | 0% or 5% | 5%: All goods, other than fresh or chilled, pre-packaged and labelled | 0%: All goods, fresh or chilled | 0%: All goods, other than fresh or chilled, other than pre- packaged and labelled |
| 0206 | Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen | 0% or 5% | 5%: All goods, other than fresh or chilled, pre-packaged and labelled | 0%: All goods, fresh or chilled | 0%: All goods, other than fresh or chilled, other than pre- packaged and labelled |
| 0207 | Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen | 0% or 5% | 5%: All goods, other than fresh or chilled, pre-packaged and labelled | 0%: All goods, fresh or chilled | 0%: All goods, other than fresh or chilled, other than pre- packaged and labelled |
| 0208 | Other meat and edible meat offal, fresh, chilled or frozen | 0% or 5% | 5%: All goods, other than fresh or chilled, pre-packaged and labelled | 0%: All goods, fresh or chilled | 0%: All goods, other than fresh or chilled, other than pre- packaged and labelled |
| 0209 | Pig fat, free of lean meat and poutry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked | 0% or 5% | 5%: All goods, other than fresh or chilled, pre-packaged and labelled | 0%: All goods, fresh or chilled | 0%: All goods, other than fresh or chilled, other than pre- packaged and labelled |
| 0210 | Meat and edible meat offal, salted, in brine, dried or smoked, edible flours and meals of meat or meat offal | 0% or 5% | 5%: All goods, other than fresh or chilled, pre-packaged and labelled | 0%: All goods, other than fresh or chilled, other than pre- packaged and labelled |
| 0301 | Live fish | 0% | |
| 0302 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0303 | 0% | |
| 0303 | Fish, frozen, excluding fish fillets and other fish meat of heading 0303 | 0% or 5% | 5%: All goods, other than fresh or chilled, pre-packaged and labelled | 0%: All goods, other than fresh or chilled, and other than pre - packaged and labelled |
| 0304 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen | 0% or 5% | 5%: All goods, other than fresh or chilled, pre-packaged and labelled | 0%: 0306, 0307, 0308,0309 All goods, fresh or chilled | 0%: All goods, other than fresh or chilled, and other than pre - packaged and labelled |
| 0305 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process | 0% or 5% | 5%: All goods, other than fresh or chilled, pre-packaged and labelled | 0%: All goods, other than fresh or chilled, and other than pre - packaged and labelled |
| 0306 | Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine | 0% or 5% | 5%: All goods, other than fresh or chilled, pre-packaged and labelled | 0%: All goods, other than fresh or chilled, and other than pre - packaged and labelled |
| 0307 | Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process | 0% or 5% | 5%: All goods, other than fresh or chilled, pre-packaged and labelled | 0%: All goods, other than fresh or chilled, and other than pre - packaged and labelled |
| 0308 | Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process | 0% or 5% | 5%: All goods, other than fresh or chilled, pre-packaged and labelled | 0%: All goods, other than fresh or chilled, and other than pre - packaged and labelled |
| 0309 | Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption | 0% or 5% | 5%: All goods, other than fresh or chilled, pre-packaged and labelled | 0%: All goods, other than fresh or chilled, and other than pre - packaged and labelled |
| 0401 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter | 0% | |
| 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter | 5% | |
| 0403 | Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa | 0% or 5% | 5%: Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added | 0%: Curd, Lassi, Butter milk, other than pre - packaged and labelled |
| 0404 | Yogurt, buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa | 5% | |
| 0405 | Butter and other fats and oils derived from milk; dairy spreads | 5% | |
| 0406 | Cheese and curd | 0% or 5% | 5%: Cheese, other than chena or paneer | 0%: Chena or paneer, whether or not pre - packaged and labelled |
| 0407 | Birds' eggs, in shell, fresh, preserved or cooked | 0% | |
| 0408 | Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter | 5% | |
| 0409 | Natural honey | 0% or 5% | 5%: N atural honey, pre-packaged and labelled | 0%: Natural honey, other than pre - packaged and labelled |
| 0410 | Insects and other edible products of animal origin, not elsewhere specified or included | 5% | |
| 0501 | Human hair, unworked, whether or not washed or scoured; waste of human hair | 0% | |
| 0502 | Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair | 5% | |
| 0503 | 18% | ||
| 0504 | Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked | 0% or 5% | 5%: All goods, other than fresh or chilled, pre-packaged and labelled | 0%: All goods, fresh or chilled | 0%: All goods, other than fresh or chilled, other than pre - packaged and labelled |
| 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 | 5% | |
| 0506 | Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised, powder and waste of these products | 0% | |
| 0507 | Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products | 5% | |
| 0508 | Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof | 5% | |
| 0509 | Omitted | 18% | |
| 0510 | Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved | 5% | |
| 0511 | Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption | 0% or 5% | 5%: Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other | 0%: Semen including frozen semen |
| 0601 | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212 | 0% | |
| 0602 | Other live plants (including their roots), cuttings and slips; mushroom spawn | 0% | |
| 0603 | Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared | 0% | |
| 0604 | Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared | 0% | |
| 0701 | Potatoes, fresh or chilled | 0% | |
| 0702 | Tomatoes, fresh or chilled | 0% | |
| 0703 | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled | 0% | |
| 0704 | Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled | 0% | |
| 0705 | Lettuce (lactucasativa) and chicory (cichorium spp.), fresh or chilled | 0% | |
| 0706 | Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled | 0% | |
| 0707 | Cucumbers or gherkins, fresh or chilled | 0% | |
| 0708 | Leguminous vegetables, shelled or unshelled, fresh or chilled | 0% | |
| 0709 | Other vegetables, fresh or chilled | 0% | |
| 0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen | 0% | |
| 0711 | Vegetables provisionally preserved, but unsuitable in that state for immediate consumption | 0% | |
| 0712 | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared | 0% | |
| 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split | 0% or 5% | 5%: Dried leguminous vegetables, shelled, whether or not skinned or split pre-packaged and labelled; Guar gum refined split | 0%: Dried leguminous vegetables, shelled, whether or not skinned or split other than pre-packaged and labelled |
| 0714 | Manioc, arrowroot, salep, jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith | 0% or 5% | 5%: Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin c | 0%: Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin c | 0%: Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin c |
| 0801 | Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled | 0% or 5% | 5%: Cashew nuts, whether or not shelled or peeled, desiccated coconuts ; Brazil nuts, dried, whether or not Shelled or Peele | 0%: Coconuts, fresh or dried, whether or not shelled or peeled | 0%: Brazil nuts, fresh, whether or not shelled or peeled |
| 0802 | Other nuts, fresh or dried, whether or not shelled or peeled | 0% or 5% | 5%: Dried areca nuts, whether or not shelled or peeled; Other nuts, dried, whether or not shelled or peeled, such as Almonds | 5%: Chestnuts (singhada), dried whether or not shelled or peeled | 0%: Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, |
| 0803 | Bananas, including plantains, fresh or dried | 0% | |
| 0804 | Dates, figs, pineapples, avocados, guavas, mangoes, and mangosteens, fresh or dried | 0% or 5% | 5%: Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried | 0%: Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. |
| 0805 | Citrus fruit, fresh or dried | 0% or 5% | 5%: Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus h | 0%: Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus h |
| 0806 | Grapes, fresh or dried | 0% or 5% | 5%: Grapes, dried, and raisins | 0%: Grapes, fresh |
| 0807 | Melons (including watermelons) and papaws (papayas), fresh | 0% | |
| 0808 | Apples, pears and quinces, fresh | 0% | |
| 0809 | Apricots, cherries, peaches (including nectarines), plums and sloes, fresh | 0% | |
| 0810 | Other fruit, fresh | 0% | |
| 0811 | Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter | 5% | |
| 0812 | Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption | 5% | |
| 0813 | Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter | 0% or 5% | 5%: Chestnuts (singhada), dried whether or not shelled or peeled | 5%: Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than dried | 0%: Tamarind dried |
| 0814 | Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions | 0% or 5% | 5%: Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur wa | 0%: Peel of citrus fruit or melons (including watermelons), fresh. |
| 0901 | Coffee, whether or not roasted or dacaffeinated, coffee husks and skins, coffee substitutes containing coffee in any proportion | 0% or 5% | 5%: Coffee roasted, whether or not decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any propor | 0%: Coffee beans, not roasted |
| 0902 | Tea, whether or not flavoured | 0% or 5% | 5%: Tea, whether or not flavoured [other than unprocessed green leaves of tea] | 0%: Unprocessed green leaves of tea |
| 0903 | Mate | 5% | |
| 0904 | Pepper of the genus piper; dried or crushed or ground fruits of the genus capsicum or of the genus pimenta | 5% | |
| 0905 | Vanilla | 5% | |
| 0906 | Cinnamon and cinnamon-tree flowers | 5% | |
| 0907 | Cloves (whole fruit, cloves and stems) | 5% | |
| 0908 | Nutmeg, mace and cardamoms | 5% | |
| 0909 | Seeds of anise, badian, fennel, coriander, cumin or caraway, juniper berries | 0% or 5% | 5%: Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality] | 0%: Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries of seed quality |
| 0910 | Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices | 5% | |
| 1001 | Wheat and meslin | 0% or 5% | 5%: Wheat and meslin, pre-packaged and labelled | 0%: Wheat and meslin, other than pre-packaged and labelled |
| 1002 | Rye | 0% or 5% | 5%: Rye, pre-packaged and labelled | 0%: Rye, other than pre-packaged and labelled |
| 1003 | Barley | 0% or 5% | 5%: Barley, pre-packaged and labelled | 0%: Barley, other than pre-packaged and labelled |
| 1004 | Oats | 0% or 5% | 5%: Oats, pre-packaged and labelled | 0%: Oats, other than pre-packaged and labelled |
| 1005 | Maize (corn) | 0% or 5% | 5%: Maize (corn), pre-packaged and labelled | 0%: Maize (corn), other than pre-packaged and labelled |
| 1006 | Rice | 0% or 5% | 5%: Rice, pre-packaged and labelled | 0%: Rice, other than pre-packaged and labelled |
| 1007 | Grain sorghum | 0% or 5% | 5%: Grain sorghum, pre-packaged and labelled | 0%: Grain sorghum, other than pre-packaged and labelled |
| 1008 | Buckwheat millet and canary seeds, other cereals | 0% or 5% | 5%: Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, pre-packaged and labelled | 0%: Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, other than pre-packaged and labelled |
| 1009 | Other | 0% | |
| 1101 | Wheat or meslin flour | 0% or 5% | 5%: Wheat or meslin flour, pre-packaged and labelled | 0%: Wheat or meslin flour, other than pre-packaged and labelled |
| 1102 | Cereal flours other than that of wheat or meslin | 0% or 5% | 5%: Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc., pre-packaged and labelled | 0%: Cereal flours other than of wheat or meslin, maize (corn) flour, rye flour etc, other than pre - packaged and labelled |
| 1103 | Cereal groats, meal and pellets | 0% or 5% | 5%: Cereal groats, meal and pellets, including suji and dalia, pre- packaged and labelled | 0%: Cereal groats, meal and pellets, other than pre - packaged and labelled |
| 1104 | Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground | 0% or 5% | 5%: Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; g | 0%: Cereal grains hulled |
| 1105 | Flour, meal, powder, flakes, granules and pellets of potatoes | 0% or 5% | 5%: Flour, meal, powder, flakes, granules and pellets of potatoes, pre- packaged and labelled | 0%: Flour, meal, powder, flakes, granules or pellets of potatoes, other than pre - packaged and labelled |
| 1106 | Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of chapter 8 | 0% or 5% | 5%: Flour, meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) | 0%: Flour, meal, powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) an |
| 1107 | Malt, whether or not roasted | 5% | |
| 1108 | Starches; inulin | 5% | |
| 1109 | Wheat gluten, whether or not dried | 18% | |
| 1111 | Akash test | 18% | |
| 1201 | Soya beans, whether or not broken | 0% or 5% | 5%: Soya beans, whether or not broken other than of seed quality. | 0%: Soya beans, whether or not broken, of seed quality |
| 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken | 0% or 5% | 5%: Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality. | 0%: Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality |
| 1203 | Copra | 5% | |
| 1204 | Linseed, whether or not broken | 0% or 5% | 5%: Linseed, whether or not broken other than of seed quality. | 0%: Linseed, whether or not broken, of seed quality |
| 1205 | Rape or colza seeds, whether or not broken | 0% or 5% | 5%: Rape or colza seeds, whether or not broken other than of seed quality. | 0%: Rape or colza seeds, whether or not broken, of seed quality |
| 1206 | Sunflower seeds, whether or not broken | 0% or 5% | 5%: Sunflower seeds, whether or not broken other than of seed quality | 0%: Sunflower seeds, whether or not broken, of seed quality |
| 1207 | Other oil seeds and oleaginous fruits, whether or not broken | 0% or 5% | 5%: Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustar | 0%: Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustar |
| 1208 | Flours and meals of oil seeds or oleaginous fruits, other than those of mustard | 5% | |
| 1209 | Seeds, fruit and spores, of a kind used for sowing | 0% or 5% | 5%: Tamarind seeds meant for any use other than sowing | 0%: Seeds, fruit and spores, of a kind used for sowing. Explanation: This entry does not cover seeds meant for any use other |
| 1210 | Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin | 0% | |
| 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, chilled, frozen or dried, whether or not cut, crushed or powdered | 0% or 5% | 5%: Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insec | 0%: Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insec |
| 1212 | Locust beans, seaweeds and other algae, sugar beet and sugarcane, fresh, chilled, 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 | 0% or 5% | 5%: Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones | 0%: Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled |
| 1213 | Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets | 0% | |
| 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 | 0% | |
| 1301 | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) | 0% or 5% | 5%: Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]; Compounded asafoeti | 0%: Lac and Shellac |
| 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 | 5% | |
| 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) | 0% or 5% | 5%: Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, | 0%: Sal leaves, siali leaves, sisal leaves, sabai grass |
| 1402 | 18% | ||
| 1403 | Vegetable material of a kind used primarily in brooms or in brushes (for example, broom-corn, piassava, couch-grass and istle), whether or not in hanks or bundles | 18% | |
| 1404 | Vegetable products not elsewhere specified or included | 5% | 5%: Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and n | 5%: Mehendi paste in cones |
| 1501 | Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 | 5% | |
| 1502 | Fats of bovine animals, sheep or goats, other than those of heading 1503 | 5% | |
| 1503 | Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared | 5% | |
| 1504 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified | 5% | |
| 1505 | Wool grease and fatty substances derived therefrom (including lanolin) | 5% | |
| 1506 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | 5% | |
| 1507 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified | 5% | |
| 1508 | Ground-nut oil and its fractions, whether or not refined, but not chemically modified | 5% | |
| 1509 | Olive oil and its fractions, whether or not refined, but not chemically modified | 5% | |
| 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 | 5% | |
| 1511 | Palm oil and its fractions, whether or not refined, but not chemically modified | 5% | |
| 1512 | Sunflower seed, safflower or cotton seed oil and their fractions thereof, whether or not refined, but not chemically modified | 5% | |
| 1513 | Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified | 5% | |
| 1514 | Rape, colza or mustard oil and its fractions thereof, whether or not refined, but not chemically modifie | 5% | |
| 1515 | Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified | 5% | |
| 1516 | Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared | 5% | 5%: Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinis | 5%: Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterifi |
| 1517 | Mmargarine, edible mixture 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 and oils or their fractions of heading 1515 | 5% | |
| 1518 | Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; 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 | 5% | |
| 1519 | 18% | ||
| 1520 | Glycerol, crude; glycerol waters and glycerol lyes | 18% | |
| 1521 | Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured | 5% | |
| 1522 | Degras: residues resulting from the treatment of fatty substances or animal or vegetable waxes | 5% | |
| 1601 | Sausages and similar products, of meat, meat offal, blood or insects, food preparations based on these products | 5% | |
| 1602 | Other prepared or preserved meat, meat offal blood or insects | 5% | |
| 1603 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | 5% | |
| 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | 5% | |
| 1605 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved | 5% | |
| 1701 | Cane or beet sugar and chemically pure sucrose, in solid form | 0% or 5% | 5%: Cane or beet sugar and chemically pure sucrose, in solid form including refined sugar containing added flavouring or col | 5%: Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, Khandsari Sugar, Rab, pre-packaged and labelled | 0%: (i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labeled (ii) Khandsa |
| 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel | 0% or 5% or 18% | 5%: Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, Khandsari Sugar, Rab, pre-packaged and labelled | 5%: Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikki | 5%: Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containi |
| 1703 | Molasses resulting from the extraction or refining of sugar | 5% | |
| 1704 | Sugar confectionery (including white chocolate), not containing cocoa | 5% | 5%: Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikki | 5%: Sugar confectionary (including white chocolate), not containing cocoa, sugar boiled confectionary |
| 1801 | Cocoa beans, whole or broken, raw or roasted | 5% | |
| 1802 | Cocoa shells, husks, skins and other cocoa waste | 5% | |
| 1803 | Cocoa paste, whether or not defatted | 5% | |
| 1804 | Cocoa butter, fat and oil | 5% | |
| 1805 | Cocoa powder, not containing added sugar or other sweetening matter | 5% | |
| 1806 | Chocolate and other food preparations containing cocoa | 5% | |
| 1901 | 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 headings 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 | 0% or 5% | 5%: Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled; | 0%: Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and |
| 1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni, couscous, whether or not prepared | 5% | |
| 1903 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms | 5% | |
| 1904 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes), cereals [other than maize (corn)] in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included | 0% or 5% | 5%: Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as | 5%: All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes (other than puffed rice, commonly k | 0%: Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as |
| 1905 | Bread, 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 | 0% or 5% | 5%: Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a k | 0%: Pappad, by whatever name it is known | 0%: Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name |
| 2001 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid | 5% | |
| 2002 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid | 5% | |
| 2003 | Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid | 5% | |
| 2004 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 | 5% | |
| 2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 | 5% | |
| 2006 | Vegetables, fruits, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised) | 5% | |
| 2007 | Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter | 5% | |
| 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 | 5% | |
| 2009 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | 5% | |
| 2031 | Fresh or chilled | 18% | |
| 2032 | Frozen | 18% | |
| 2042 | Other meat of sheep,fresh or chilled | 18% | |
| 2044 | Other meat of sheep, frozen | 18% | |
| 2062 | Of bovine animals, frozen | 18% | |
| 2064 | Of swine,frozen | 18% | |
| 2071 | Of fowls of the species gallus domesticus | 18% | |
| 2072 | Of turkeys | 18% | |
| 2073 | Of ducks, geese or guinea fowls | 18% | |
| 2075 | Of geese | 18% | |
| 2101 | Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | 18% | |
| 2102 | Yeasts (active or inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders | 5% | |
| 2103 | Sauces and preparations therefor, mixed condiments and mixed seasonings, mustard flour and meal and prepared mustard | 5% | |
| 2104 | Soups and broths and preparations therefor; homogenised composite food preparations | 5% | |
| 2105 | Icecream and other edible ice, whether or not containing cocoa | 18% | |
| 2106 | Food preparations not elsewhere specified or included | 0% or 5% | 5%: Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters; Roasted Gram idli/dosa bat | 5%: (other than 21069020) Food preparations not elsewhere specified or included [other than pan masala] | 0%: Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name |
| 2109 | Other, including edible flours and meals of meat or meat offal | 18% | |
| 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow | 0% or 5% | 5%: Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetenin | 0%: Water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit c | 0%: Non-alcoholic Toddy, Neera including date and palm neera |
| 2202 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non alcoholic beverages, not including fruit, nut or vegetable juices of heading 2008 | 40% | |
| 2203 | Beer made from malt | 18% | |
| 2204 | Wine of fresh grapes, including fortified wines, grape must other than that of heading 2008 | 18% | |
| 2205 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances | 18% | |
| 2206 | Other fermented beverages (for example, cider, perry, mead sake), mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included | 18% | |
| 2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher, ethyl alcohol and other spirits, denatured, of any strength | 5% or 18% | 5%: Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) | 18%: Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companie |
| 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol., spirit, liqueurs and other spiritnous beverages | 18% | |
| 2209 | Vinegar and substitutes for vinegar obtained from acetic acid | 18% | |
| 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 | 0% or 5% | 5%: Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, un | 0%: Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplem |
| 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 | 0% or 5% | 5%: Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other worki | 5%: Rice bran (other than de-oiled rice bran) | 0%: Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplem |
| 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 | 5% | |
| 2304 | Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil | 5% | |
| 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 | 5% | |
| 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 | 0% or 5% | 5%: Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of veg | 0%: De-oiled rice bran | 0%: Cotton seed oil cake |
| 2307 | Wine lees; argol | 5% | |
| 2308 | Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included | 0% | |
| 2309 | Preparations of a kind used in animal feeding | 0% or 5% | 5%: Fish soluble paste | 0%: Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplem | 0%: Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda |
| 2401 | Unmanufactured tobacco; tobacco refuse | 5% or 40% | 5%: Tobacco leave | 40%: Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] |
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | 40% | |
| 2403 | Other manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts andessences | 40% | |
| 2404 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body | 18% | |
| 2501 | Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free flowing agents, sea water | 0% | |
| 2502 | Unroasted iron pyrites | 5% | |
| 2503 | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and collodial sulphur | 5% | |
| 2504 | Natural graphite | 5% | |
| 2505 | Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of chapter 26 | 5% | |
| 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 | 5% | |
| 2507 | Kaolin and other kaolinic clays, whether or not calcined | 5% | |
| 2508 | Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths | 5% | |
| 2509 | Chalk | 5% | |
| 2510 | Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk | 5% | |
| 2511 | Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816 | 5% | |
| 2512 | Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whetheror not calcined, of an apparent specific gravity of 1 or less | 5% | |
| 2513 | Pumice stones, emery, natural corundum, ntural garnet and other natrual abrasives, whether or not heat-treated | 5% | |
| 2514 | Slate, whether or not roughly trimmed kg. nil or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 5% | |
| 2515 | Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: | 5% | |
| 2516 | Granite, 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 | 5% | 5%: Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by saw | 5%: 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 of heading 2515 or 2516, whether or not heat-treated | 5% | |
| 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, | 5% | |
| 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 | 5% | |
| 2520 | Gypsum, anhydrite, plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders | 5% | |
| 2521 | Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement | 5% | |
| 2522 | Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 | 5% | |
| 2523 | Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers | 18% | |
| 2524 | Asbestos | 5% | |
| 2525 | Mica, including splittings; mica waste | 5% | |
| 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 | 5% | |
| 2528 | Natural borates and concentrates thereof (whether or not calcined), but not including brates separated from natural brine, natural boric acid containing not more than 85% of h3bo3 calculated on the dry weight | 5% | |
| 2529 | Feldspar; leucite; nepheline and nepheline syenite; fluorspar | 5% | |
| 2530 | Mineral substances not elsewhere specified or included | 5% | |
| 2601 | Iron ores and concentrates, including roasted iron pyrites | 18% | |
| 2602 | Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. | 18% | |
| 2603 | Copper ores and concertrates | 18% | |
| 2604 | Nickel ores and concentrates | 18% | |
| 2605 | Cobalt ores and concentrates | 18% | |
| 2606 | Aluminium ores and concentrates | 18% | |
| 2607 | Lead ores and concentrates | 18% | |
| 2608 | Zinc ores and concentrates | 18% | |
| 2609 | Tin ores and concentrates | 18% | |
| 2610 | Chromium ores and concentrates | 18% | |
| 2611 | Tungsten ores and concentrates | 5% | |
| 2612 | Uranium or thorium ores and concentrates | 5% | |
| 2613 | Molybdenum ores and concentrates | 5% | |
| 2614 | Titanium ores and concentrates | 5% | |
| 2615 | Niobium, tantalum, vanadium or zirconium ores and concentrates | 5% | |
| 2616 | Precious metal ores and concentrates | 5% | |
| 2617 | Other ores and concentrates | 5% | |
| 2618 | Granulated slag (slag sand) from the manufacture of iron or steel | 5% | |
| 2619 | Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel | 5% or 18% | 5%: Linz-Donawitz (LD) Slag | 18%: Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Lin |
| 2620 | Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds | 18% | |
| 2621 | Other slag and ash, inlcuding seaweed ash (kelp),ash and residues from the incineration of municipal waste | 5% or 18% | 5%: Fly Ash | 18%: Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than |
| 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 18% | |
| 2702 | Lignite, whether or not agglomerated, excluding jet | 18% | |
| 2703 | Peat (including peat litter), whether or not agglomerated | 18% | |
| 2704 | Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 5% | |
| 2705 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | 5% | |
| 2706 | Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 18% | |
| 2707 | Oils and other products of the distillation of high temperature coal tar, similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituent | 18% | |
| 2708 | Pitch and pitch coke, obtained from coal tar or from other mineral tars | 18% | |
| 2709 | Petroleum oils and oils obtained from bituminous minerals, crude | 5% | |
| 2710 | Petroleum oils and oils obtained from bituminous minerals, other than crude, preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, waste oils. | 5% or 18% | 5%: (a) Kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST | 18%: Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specif |
| 2711 | Petroleum gases and other gaseous hydrocarbons | 18% | |
| 2712 | Petroleum jelly, paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured | 18% | |
| 2713 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals | 18% | |
| 2714 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | 18% | |
| 2715 | Bituminous mixtures based on natural on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut backs) | 18% | |
| 2716 | Electrical energy | 5% | |
| 2801 | Fluorine, chlorine, bromine and iodine | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2802 | Sulphur, sublimed or precipitated; colloidal sulphur | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2803 | Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2804 | Hydrogen, rare gases and other non-metals | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2805 | Alkali or alkaline-earth metals, rare-earth metals,scandium and yttrium, whether or not intermixed or interalloyed, mercury | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2806 | Hhydrogen chloride (hydrochloric acid), chlorosulphuric acid | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2807 | Sulphuric acid; oleum | 5% | |
| 2808 | Nitric acid; sulphonitric acids | 5% | |
| 2809 | Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined | 5% | |
| 2810 | Oxides of boron, boric acids | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2811 | Other inorganic acids and other inorganic oxygen compounds of non-metals | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2812 | Halides and halide oxides of non-metals | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2813 | Sulphides of non-metals; commercial phosphorus trisulphide | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2814 | Ammonia, anhydrous or in aqueous solution | 5% | |
| 2815 | Sodium hydroxide (caustic soda), potassium hydroxide (caustic potash), peroxides of sodium or potassium | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2816 | Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2817 | Zinc oxide; zinc peroxide | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2818 | Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2819 | Chromium oxides and hydroxides | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2820 | Manganese oxides | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2821 | Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as fe2o3 | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2822 | Cobalt oxides and hydroxides; commercial cobalt oxides | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2823 | Titanium oxides | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2824 | Lead oxides; red lead and orange lead | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2825 | Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2826 | Fluorides, fluorosilicates, fluoroaluminates and other complex fluorine salts | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2827 | Chlorides, chloride oxides and chloride hydroxides, bromides and bromide oxides, iodides and iodide oxides | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2828 | Hypochlorites ; commercial calcium hypochlorites; chlorites; hypobromites | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2829 | Chlorates and perchlorates, bromates and perbromates, iodates and periodates | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2830 | Sulphides; polysulphides, whether or not chemically defined | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2831 | Dithionites and sulphoxylates | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2832 | Sulphites; thiosulphates | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2833 | Sulphates; alums; peroxosulphates (persulphates) | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2834 | Nitrites; nitrates | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2835 | Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates, polyphosphates whether or not chemically defined | 0% | |
| 2836 | Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2837 | Cyanides, cyanide oxides and complex cyanides | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2838 | Fulminates, cyanates and thiocyanates - fulminates, cyanates and thiocyanates : fulminates | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2839 | Silicates, commercial alkali metal silicates | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2840 | Borates, peroxoborates (perborates) | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2841 | Salts of oxometallic or peroxometallic acids | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2842 | Other salts of inorganic acids or peroxoacids, (including aluminosilicates, whether or not chemically defined), other than azides | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2843 | Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2844 | Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2845 | Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined | 5% | |
| 2846 | Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2847 | Hydrogen peroxide, whether or not solidified with urea | 5% | |
| 2848 | Phosphides, whether or not chemically defined, excluding ferrophosphorus | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2849 | Carbides, whether or not chemically defined | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2850 | Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849 | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2851 | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 | |
| 2852 | Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams | 5% or 18% | 5%: Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5%: Anaesthetics, Potassium Iodate, Iodine, Steam | 5%: Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 |
| 2853 | Phosphides, whether or not chemically defined,excluding ferrophosphorus, other inorganic compounds (including distilled or conductivity water and water of similar purity), liquid air (whether or not rare gases have been removed), compressed air, amalgams, other than amalgams of precious metals | 5% | |
| 2901 | Acyclic hydrocarbons | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2902 | Cyclic hydrocarbons | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2903 | Halogenated derivatives of hydrocarbons | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2904 | Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2905 | Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2906 | Cyclic alcohols and their halogenated, sulphonated,nitrated or nitrosated derivatives | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2907 | Phenols; phenol-alcohols | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2908 | Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2909 | Ethers, ether-alcohols, ether-phenols, etheralcohol-phenols, alcohol peroxides, ether peroxides, acetal and hemiacetal peroxides ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2910 | Epoxides, epoxyalcohols, epoxyphenols and expoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2911 | Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2912 | Aldehydes, whether or not with other oxygen function, cyclic polymers of aldehydes, paraformaldehyde | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2913 | Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912 | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2914 | Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2915 | Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2916 | Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2917 | Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2918 | Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2919 | Phosphoric esters and their salts, including lactophosphates, their halogenated, sulphonated, nitrated or nitrosated derivatives | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2920 | Esters of other inorganicacids of non metals (excluding esters of hydrogen halides) and their salts, their halogenated, sulphonated, nitrated or nitrosated derivatives | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2921 | Amine-function compounds | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2922 | Oxygen-function amino-compounds | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2923 | Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2924 | Carboxyamide-function compounds, amide function compounds of onic acid | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2925 | Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2926 | Nitrile-function compounds | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2927 | Diazo-, azo- or azoxy-compounds | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2928 | Organic derivatives of hydrazine or of hydroxylamine | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2929 | Compounds with other nitrogen function | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2930 | Organo-sulphur compounds | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2931 | Other organo-inorganic compounds | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2932 | Heterocyclic compounds with oxygen hetero-atom (s) only | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2933 | Heterocyclic compounds with nitrogen hetero-atom(s) only | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2934 | Nucleic acids and their salts; whether or not chemically defined; other heterocyclic compounds | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2935 | Sulphonamides | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2936 | Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2937 | Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis, derivatives and structural analogues thereof,- including chain modified polypeptides, used primarily as hormones | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2938 | Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2939 | Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2940 | Chemically pure, other than sucrose, lactose, maltose, glucose and fructose, sugar ethers, sugar acetals and sugar esters and their salts, other than products of headings 2937, 2938 or 2938 | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2941 | Antibiotics | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 2942 | Other organic compounds | 5% or 18% | 5%: Gibberellic acid | 18%: All organic chemicals other than giberellic acid |
| 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, | 5% | |
| 3002 | Human blood; animal blood prepared fortherapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines,toxins, cultures of micro-organisms (excluding yeasts) and other similar products; cell cultures, whether or not modified | 0% or 5% | 5%: Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified | 5%: Animal or Human Blood Vaccines | 0%: Human Blood and its components |
| 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 | 5% | |
| 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 | 5% | |
| 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 | 5% | |
| 3006 | Pharmaceutical goods specified in note 4 to this chapter | 0% or 5% | 5%: Animal or Human Blood Vaccines | 5%: Pharmaceutical goods specified in Note 4 to this Chapter i.e. Sterile surgical catgut, similar sterile suture materials | 0%: All types of contraceptives |
| 3011 | Ornamental fish | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3019 | Other live fish | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3021 | Salmonidae, excluding livers and roes | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3022 | Flat fish (pleutronectidae, bothidae, cynoglossidae, soleidae, scophthalmidae and citharidae), excluding livers and roes | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3023 | Tunas (of the genus thunnus), skipjack or stripe-bellied bonito [euthynnus (katsuwonus pelamis), excluding livers and roes | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3024 | Herrings (clupea harengus, clupea pallasii), anchovies (engraulis spp), sardines (sardina pilchardus, sardinops spp), sardinella (sardinella spp.), brisling or sprats (sprattus sprattus), mackerel (scomber scombrus, scomber australascicus, scomber japonicus), jack and horse mackerel (trachurus spp.) cobia (rachycentron canadum) and swordfish (xiphias gladius), excluding livers and roes | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3025 | Fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae, melanonidae, merluccidae, moridae and muraenolepididae, excluding livers and roes | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3026 | Other fish, excluding livers and roes | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3027 | Tilapias (oreochromis spp.), catfish (pangasius spp. silurus spp., clarias spp., ictalurus spp.) carp (cyprinus carpio, carassius carassius, ctenopharyngodon idellus, hypophthalmichthys spp. cirrhinus spp. mylopharyngodon piceus), eels (anguila spp.), nile perch (lates niloticus) and snakeheads (channa spp.) excluding livers and roes | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3028 | Other fish exculding edible fish offal of sub-headings 0302 91 to 0302 99 | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3029 | Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3031 | Pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha. oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus, excluding livers and roes | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3032 | Other salmonidae, excluding livers and roes | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3033 | Flat fish (pleutronectidae, bothidae, cynoglossidae, soleidae, scophthalmidae and citharidae), excluding livers and roes | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3034 | Tunas (of the genus thunnus), skipjack or stripe-bellied bonito [euthynnus (katsuwonus) pelamis], excluding livers and roes | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3035 | Herrings (clupea harengus, culpea pallasii) and cod (gadus morhua, gadus ogac, gadus macrocephalus), excluding livers and roes | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3036 | Fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae, excluding edible fish offal of sub-headings 0303 91 to 0303 99 | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3037 | Other fish, excluding livers and roes | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3038 | Other fish, excluding edible fish offal of sub-headings 0303 91 to 0303 99 | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3039 | Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3041 | Fresh or chilled | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3042 | Frozen fillets | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3045 | Other, fresh or chilled | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3046 | Frozen fillets of tilapias (oreochromis spp.), catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.), carp (cyprinus spp., carassius spp., ctenopharyngodon idellus, hypophthalmichthys spp., cirrhinus spp., mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti, leptobarbus hoeveni, megalobrama spp.), eels (anguilla spp.), nile perch (lates niloticus) and snakeheads (channa spp.) | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3047 | Frozen fillets of fish of bregmacerotidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3048 | Frozen fillets of other fish | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3049 | Other | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3054 | Smoked fish, including fillets | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3055 | Dried fish, whether or not suited but not smoked | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3056 | Fish, salted but not dried or smoked and fish in brine | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3061 | Frozen | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3062 | Not frozen | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3069 | Other | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3072 | Scallops, including queen scallops, of the genera pecten, chlamys or placopecten | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3073 | Mussels (mytilus spp., perna spp.) | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3074 | Cuttle fish and squid | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3075 | Octopus (octopus spp.) | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3078 | Abalone (haliotis spp.) and stromboid conchs (strombus spp.) | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3079 | Other, including flours, meals and pellets, of aquatic invertebrates other than crustaceans, fit for human consumption | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3082 | Sea urchins (strongylocentrotus spp., paracentrotus lividus, loxechinus albus, echinus esculentus) | 0% or 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 5%: Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5%: All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk d |
| 3101 | Animal or vegetable fertilisers, whether or not mixed together or chemically treated, fertilisers produced by the mixing or chemical treatment of animal or vegetable products | 0% or 5% | 5%: All goods i.e. animal or vegetable fertilisers or organic fertilisers pre-packaged and labelled | 0%: All goods and organic manure, other than pre-packaged and labelled |
| 3102 | Mineral or chemical fertilisers, nitrogenous | 5% or 18% | 5%: Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers | 18%: Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers |
| 3103 | Mineral or chemical fertilisers, phosphatic | 5% or 18% | 5%: Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers | 18%: Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers |
| 3104 | Mineral or chemical fertilisers, potassic | 5% or 18% | 5%: Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers | 18%: Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers |
| 3105 | Mineral or chemical fertilisers containing two or three of the 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 | 5% or 18% | 5%: Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; | 18%: Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; |
| 3201 | Ttanning extracts of vegetable origin, tannins and their salts, ethers, esters and other derivatives | 18% | |
| 3202 | Synthetic organic tanning substances, inorganic tanning substances, tanning preparations, whether or not containing natural tanning substances, enzymatic preparations for pre-tanning | 5% or 18% | 5%: Enzymatic preparations for pre-tanning | 18%: Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natu |
| 3203 | Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in note 3 to this chapter based on colouring matter of vegetable or animal origin | 18% | |
| 3204 | Synthetic organic colouring matter, whether or not chemically defined, preparations as specified in note 3 to this chapter based on synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined | 18% | |
| 3205 | Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes | 18% | |
| 3206 | Other colouring matter, preparations as specified in note 3 to this chapter, other than those of headings 3203, 3204 or 3205, inorganic products of a kind used as luminophores, whether or not chemically defined | 18% | |
| 3207 | Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry, glass frit and other glass, in the form of powder, granules or flakes | 18% | |
| 3208 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium, solutions as defined in note 4 to this chapter | 18% | |
| 3209 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium | 18% | |
| 3210 | Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather | 18% | |
| 3211 | Prepared driers | 5% | |
| 3212 | Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale | 18% | |
| 3213 | Artists', students' or signboard painters' colours, modifiying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings. | 18% | |
| 3214 | Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics, painters' fillings, non-refractory surfacing prepartions for facades, indoor walls, floors, ceilings or the like | 18% | |
| 3215 | Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid | 18% | |
| 3301 | Essential oils (terpeneless or not), including concretes and absolutes, resinoids, extracted oleoresins, concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration, terpenic by-products of the deterpenation of essential oils, aqueous distillates and aqueous solutions of essential oils | 5% or 18% | 5%: Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionat | 18%: Following goods made from other than natural menthol, namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oi | 18%: Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of |
| 3302 | Mixtures of odoriferous substances and mixtures (including alcoholic solutions)with a basis of one or more of these substances, of a kind used as raw materials in industry, other preparations based on odoriferous substances, of a kind used for the manufacture of beverages | 18% | |
| 3303 | Perfumes and toilet waters | 18% | |
| 3304 | Beauty or make-up preparations and preparations for the care of the skin (other than medicaments),including sunscreen or suntan preparations, manicure or pedicure preparations | 0% or 5% or 18% | 5%: Talcum powder, Face powder | 18%: Beauty or make-up preparations and preparations for the care of the skin (other than medicaments) including sunscreen or | 0%: Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur, Alta |
| 3305 | Preparations for use on the hair | 5% or 18% | 5%: Mehendi paste in cones | 5%: Hair oil, shampoo | 18%: Preparations for use on the hair [other than mehendi paste in cones, hair oil, shampoo] |
| 3306 | Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages | 5% or 18% | 5%: Toothpaste | 18%: Preparations for oral or dental hygiene, including denture fixative pastes and powders in individual retail packages [ot |
| 3307 | Preparations for oral or dental hygiene, including denture fixative pastes and powders, yarn used to clean between the teeth (dental floss), in individual retail packages | 5% or 18% | 5%: Shaving cream, shaving lotion, aftershave lotion | 18%: Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery |
| 3401 | Soap, organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap, organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap, paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent | 5% or 18% | 5%: Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes | 18%: Soap; organic surface-active products and preparations for use as soap, in the form of cakes, moulded pieces or shapes, |
| 3402 | Organic surface-active agents (other than soap), surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3400 | 5% or 18% | 5%: Sulphonated castor oil, fish oil or sperm oil | 18%: Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary |
| 3403 | Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents,70% or more by weight of petroleum oils or of oils obtained from bituminous minerals | 18% | |
| 3404 | Artificial waxes and prepared waxes | 18% | |
| 3405 | Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3403 | 18% | |
| 3406 | Candles, tapers and the like | 5% | |
| 3407 | Modelling pastes, including those put up for children's amusement, preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms, other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) | 18% | |
| 3501 | Casein, caseinates and other casein derivatives; casein glues | 18% | |
| 3502 | Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives | 18% | |
| 3503 | Gelatin [including gelatin in rectangular (including square) sheets, whether or notsurface-worked or coloured] and gelatin derivatives, isinglass, other glues of animal origin, excluding casein glues of heading 3500 | 5% | |
| 3504 | Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed | 18% | |
| 3505 | Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches | 5% | |
| 3506 | Prepared glues and other prepared adhesives, not elsewhere specified or included, products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg | 18% | |
| 3507 | Enzymes; prepared enzymes not elsewhere specified or included | 18% | |
| 3601 | Propellant powders | 18% | |
| 3602 | Prepared explosives, other than propellant powders | 18% | |
| 3603 | Safety fuses; detonating cords; percussion or detonating caps; igniters; electric detonators | 18% | |
| 3604 | Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles | 18% | |
| 3605 | Matches, other than pyrotechnic articles of heading 3604 | 18% | |
| 3606 | Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in note 2 to this chapter | 18% | |
| 3701 | Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles, instant print-film in the flat, sensitised, unexposed, whether or not in packs. | 5% or 18% | 5%: Photographic plates and film for x-ray for medical use | 18%: Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textile |
| 3702 | Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% | |
| 3703 | Photographic paper, paperboard and textiles, sensitised, unexposed | 18% | |
| 3704 | Photographic plates, film, paper, paperboard and textiles, exposed but not developed | 18% | |
| 3705 | Photographic plates and film, exposed and developed, other than cinematographic film | 5% | |
| 3706 | Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track | 5% or 18% | 5%: Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sou | 18%: Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track |
| 3707 | Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use | 18% | |
| 3801 | Artificial graphite, colloidal or semi-colloidal graphite, preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures | 18% | |
| 3802 | Activated carbon; activated natural mineral products; animal black, including spent animal black | 18% | |
| 3803 | Tall oil, whether or not refined | 5% | |
| 3804 | Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3802 | 18% | |
| 3805 | Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods, crude dipentene, sulphite turpentine and other crude para-cymene, pine oil containing alpha-terpineol as the main constituent | 18% | |
| 3806 | Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums | 18% | |
| 3807 | Wood tar, wood tar oils, wood creosote, wood naphtha, vegetable pitch, brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch | 18% | |
| 3808 | Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphurtreated bands, wicks and candles, and fly-papers) | 5% or 18% | 5%: The following Bio-pesticides, namely - 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki | 18%: Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants a |
| 3809 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included | 18% | |
| 3810 | Pickling preparations for metal surfaces, fluxes and other auxiliary preparations for soldering, brazing or welding, soldering, brazing or welding powders and pastes consisting of metal and other materials, preparations of a kind used as cores or coatings for welding electrodes or rods | 18% | |
| 3811 | Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils | 18% | |
| 3812 | Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics | 18% | |
| 3813 | Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades | 18% | |
| 3814 | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers | 18% | |
| 3815 | Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included | 18% | |
| 3816 | Refractory cements, mortars, concretes and similar compositions, including dolomite ramming mix, other than products of heading 3800 | 5% or 18% | 5%: Dolomite ramming mix | 18%: Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 [other than dolomit |
| 3817 | Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 | 18% | |
| 3818 | Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms, chemical compounds doped for use in electronics | 5% or 18% | 5%: Silicon wafers | 18%: Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped |
| 3819 | Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals | 18% | |
| 3820 | Anti-freezing preparations and prepared de-icing fluids | 18% | |
| 3821 | Prepared culture media for development or maintenance of micro-organism (including viruses and the like) or of plant human or animal cells | 18% | |
| 3822 | Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 3006; certified reference materials | 5% | |
| 3823 | Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols | 18% | |
| 3824 | Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included | 18% | |
| 3825 | Residual products of the chemical or allied industries, not elsewhere specified or included, municipal waste, sewage sludge, other wastes specified in note 6 to this chapter | 0% or 18% | 18%: Residual products of the chemical or allied industries, not elsewhere specified or included [except municipal waste; sew | 0%: Municipal waste, sewage sludge, clinical waste |
| 3826 | Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils and oils obtained from bituminous minerals | 5% or 18% | 5%: Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel | 18%: Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel) |
| 3827 | Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included | 18% | |
| 3901 | Polymers of ethylene, in primary forms | 18% | |
| 3902 | Polymers of propylene or of other olefins, in primary forms | 18% | |
| 3903 | Polymers of styrene, in primary forms | 18% | |
| 3904 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms | 18% | |
| 3905 | Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms | 18% | |
| 3906 | Acrylic polymers in primary forms | 18% | |
| 3907 | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms | 18% | |
| 3908 | Polyamides in primary forms | 18% | |
| 3909 | Amino-resins, phenolic resins and polyurethanes, in primary forms | 18% | |
| 3910 | Silicones in primary forms | 18% | |
| 3911 | Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in note 3 to this chapter, not elsewhere specified or included, in primary form | 18% | |
| 3912 | Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms | 18% | |
| 3913 | Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms | 18% | |
| 3914 | Ion–exchangers based on polymers of headings 3901_x000d_ to 3913, in primary forms | 18% | |
| 3915 | Waste, parings and scrap, of plastics | 18% | |
| 3916 | Monofilament of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastic | 18% | |
| 3917 | Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics | 18% | |
| 3918 | Floor coverings of plastics, whether or not selfadhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter | 18% | |
| 3919 | Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls | 18% | |
| 3920 | Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials | 18% | |
| 3921 | Other plates, sheets, film, foil and strip, of plastics | 18% | |
| 3922 | Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics | 18% | |
| 3923 | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics | 18% | 18%: Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics | 18%: Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a k |
| 3924 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics | 18% | |
| 3925 | Builders' ware of plastics, not elsewhere specified or included | 18% | |
| 3926 | Other articles of plastics and articles of other materials of headings 3901 to 3914 | 0% or 5% or 18% | 5%: Feeding bottles, Plastic beads | 18%: Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plas | 0%: Plastic bangles |
| 4001 | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip | 5% | |
| 4002 | Synthetic rubber and factice derived form oils, in primary forms or in plates, sheets or strip, mixtures of any product of heading4001 with any product of this heading, in primary forms or in plates, sheets or strip | 18% | |
| 4003 | Reclaimed rubber in primary forms or in plates, sheets or strip | 18% | |
| 4004 | Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom | 18% | |
| 4005 | Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip | 18% | |
| 4006 | Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber | 18% | |
| 4007 | Vulcanised rubber thread and cord | 5% or 18% | 5%: Latex Rubber Thread | 18%: Vulcanised rubber thread and cord, other than latex rubber thread |
| 4008 | Plates,sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber | 18% | |
| 4009 | Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) | 18% | |
| 4010 | Conveyor or transmission belts or belting of vulcanised rubber | 18% | |
| 4011 | New pneumatic tyres, of rubber | 5% or 18% | 5%: Rear Tractor tyres and rear tractor tyre tubes | 5%: Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycl | 18%: New pneumatic tyres, of rubber (other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycl |
| 4012 | Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber | 18% | |
| 4013 | Inner tubes, of rubber | 5% or 18% | 5%: Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycl | 18%: Inner tubes of rubber (other than of a kind used on/in bicycles, cycle- rickshaws and three wheeled powered cycle ricksh |
| 4014 | Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber | 0% or 5% or 18% | 5%: Nipples of feeding bottles | 18%: Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fitt | 0%: Condoms and contraceptives |
| 4015 | Articles of apparel and clothing accessories (including gloves, mittens and mitts) for all purposes, of vulcanised rubber other than hard rubber | 5% or 18% | 5%: Surgical rubber gloves or medical examination rubber gloves | 18%: Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubb |
| 4016 | Other articles of vulcanised rubber other than hard rubber | 0% or 5% or 18% | 5%: Rubber bands | 18%: Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands] | 0%: Erasers |
| 4017 | Hard rubber (for example, ebonite) in all forms, including waste and scrap, articles of hard rubber | 5% or 18% | 5%: Waste or scrap of hard rubber | 18%: Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber |
| 4022 | In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% | 18% | |
| 4081 | Egg yolks | 18% | |
| 4089 | Other | 18% | |
| 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 | 5% | |
| 4102 | Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not with wool on or split, other than those excluded by note 1 ( c ) to this chapter | 5% | |
| 4103 | Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split, other than those excluded by note 1(b) or 1(c) to this chapter | 5% | |
| 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 | 5% | |
| 4105 | Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared. | 5% | |
| 4106 | Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split but not further prepared | 5% | |
| 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 4113 | 5% | |
| 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 | 5% | |
| 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 | 5% | |
| 4114 | Chamois (including combination chamois) leather; patent leather and patent laminated leather ; metallised leather | 5% | |
| 4115 | Composition leather with a basis of leather or leather fiber, 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 | 5% | |
| 4201 | Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material | 18% | |
| 4202 | Trunks, suit-cases, vanity-cases, executive- cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers, travelling-bags , insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes , cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper | 18% | |
| 4203 | Articles of apparel and clothing accessories, of leather or of composition leather | 5% or 18% | 5%: Gloves specially designed for use in sports | 18%: Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed |
| 4204 | Omitted | 18% | |
| 4205 | Other articles of leather or of composition leather | 18% | |
| 4206 | Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons | 18% | |
| 4301 | Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4102 | 18% | |
| 4302 | Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4302 | 18% | |
| 4303 | Articles of apparel, clothing accessories and other articles of furskin | 18% | |
| 4304 | Artificial fur and articles thereof | 18% | |
| 4401 | Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms | 0% or 5% | 5%: Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets o | 0%: Firewood or fuel wood |
| 4402 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated | 0% | |
| 4403 | Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared | 18% | |
| 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; chipwood and the like | 5% | |
| 4405 | Wood wool; wood flour | 5% | |
| 4406 | Railway or tramway sleepers (crossties) of wood | 5% | |
| 4407 | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm | 18% | |
| 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 | 5% or 18% | 5%: Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and | 18%: Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and |
| 4409 | Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed | 5% or 18% | 5%: Bamboo flooring | 18%: Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, |
| 4410 | Particle board, oriented strand board (osb) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances | 18% | |
| 4411 | Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances | 18% | |
| 4412 | Plywood, veneered panels and similar laminated wood | 18% | |
| 4413 | Densified wood, in blocks, plates, strips, or profile shapes | 18% | |
| 4414 | Wooden frames for paintings, photographs, mirrors or similar objects | 18% | |
| 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 | 5% | |
| 4416 | Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves | 5% | |
| 4417 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood | 5% | |
| 4418 | Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes | 5% or 18% | 5%: Bamboo wood building joinery | 18%: Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes |
| 4419 | Tableware and kitchenware, of wood | 5% | |
| 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 | 5% | |
| 4421 | Other articles of wood | 5% or 18% | 5%: Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood | 18%: Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative article |
| 4501 | Natural cork, raw or simply prepared, waste cork, crushed, granulated or ground cork | 5% or 18% | 5%: N atural cork, raw or simply prepared | 18%: Waste cork; crushed, granulated or ground cork |
| 4502 | Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) | 18% | |
| 4503 | Articles of natural cork | 5% | |
| 4504 | Agglomerated cork (with or without a binding substance) and articles of agglomerated cork | 5% | |
| 4601 | Plaits and similar products of plaiting materials, whether or not assembled into strips, plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens) | 5% | |
| 4602 | Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601, articles of loofah of vegetable materials : | 5% | |
| 4701 | Mechanical wood pulp | 5% | |
| 4702 | Chemical wood pulp, dissolving grades | 18% | |
| 4703 | Chemical wood pulp, soda or sulphate, other than dissolving grades | 5% | |
| 4704 | Chemical wood pulp, sulphite, other than dissolving grades | 5% | |
| 4705 | Wood pulp obtained by a combination of mechanical and chemical pulping processes | 5% | |
| 4706 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material | 5% | |
| 4707 | Recovered (waste and scrap) paper or paperboard | 5% | |
| 4801 | Newsprint, in rolls or sheets | 5% | |
| 4802 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch card and punch tape paper, in rolls or rectangular (including square) sheets of any size, other than paper of heading 4801 or 4803, hand-made paper and paperboard | 0% or 18% | 18%: Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch- | 0%: Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, in rolls or rectangular ( |
| 4803 | Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets | 18% | |
| 4804 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4802 | 18% | |
| 4805 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter: | 18% | |
| 4806 | Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets | 18% | |
| 4807 | Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets | 18% | |
| 4808 | Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 | 18% | |
| 4809 | Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets | 18% | |
| 4810 | Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size | 18% | |
| 4811 | Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured , surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4809 | 18% | |
| 4812 | Filter blocks, slabs and plates, of paper pulp | 18% | |
| 4813 | Cigarette paper, whether or not cut to sizeor in the form of booklets or tubes | 18% | |
| 4814 | Wallpaper and similar wall coverings; window transparencies of paper | 18% | |
| 4815 | Omitted | 0% or 5% | 5%: Paper splints for matches, whether or not waxed, Asphaltic roofing sheets | 5%: Paper Sacks/Bags and bio-degradable bags | 0%: Rupee notes or coins when sold to Reserve Bank of India or the Government of India |
| 4816 | Carbon-paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes | 18% | |
| 4817 | Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 18% | |
| 4818 | Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres | 18% | |
| 4819 | Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres, box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops orthe like | 18% | |
| 4820 | Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or pape rboard, albums for samples or for collections and book covers, of paper or paperboard | 0% or 18% | 18%: Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotti | 0%: Exercise book, graph book, laboratory note book and notebooks |
| 4821 | Paper or paperboard labels of all kinds, whether or not printed | 18% | |
| 4822 | Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) | 18% | |
| 4823 | Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paperpulp, paper, paperboard, cellulose wadding or webs of cellulose fibers | 5% or 18% | 5%: Paper pulp moulded trays; Kites, Paper mache articles | 18%: Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper p |
| 4901 | Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets | 0% or 5% | 5%: Brochures, leaflets and similar printed matter, whether or not in single sheets | 0%: Printed books, including Braille books |
| 4902 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material | 0% | |
| 4903 | Children's picture, drawing or colouring books | 0% | |
| 4904 | Music, printed or in manuscript, whether or not bound or illustrated | 18% | |
| 4905 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed | 0% | |
| 4906 | Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing | 18% | |
| 4907 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; bank notes; cheque forms; stock, share or bond certificates and similar documents of title | 0% or 18% | 18%: Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a rec | 0%: Rupee notes or coins when sold to Reserve Bank of India or the Government of India | 0%: Duty Credit Scrips |
| 4908 | Transfers (decalcomanias) | 18% | |
| 4909 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings | 18% | |
| 4910 | Calendars of any kind, printed, including calendar blocks | 18% | |
| 4911 | Other printed matter, including printed pictures and photographs | 18% | |
| 5001 | Silk-worm cocoons suitable for reeling | 0% | |
| 5002 | Raw silk (not thrown) | 0% | |
| 5003 | Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock) | 0% | |
| 5004 | Silk yarn (other than yarn spun from silk waste) not put up for retail sale | 5% | |
| 5005 | Yarn spun from silk waste, not put up for retail sale | 5% | |
| 5006 | Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut | 5% | |
| 5007 | Woven fabrics of silk or of silk waste | 5% | |
| 5100 | Other | 18% | |
| 5101 | Wool, not carded or combed : | 0% | |
| 5102 | Fine or coarse animal hair, not carded or combed | 0% | |
| 5103 | Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock | 0% | |
| 5104 | Garnetted stock of wool or of fine or coarse animal hair | 5% | |
| 5105 | Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments) | 5% | |
| 5106 | Yarn of carded wool, not put up for retail sale | 5% | |
| 5107 | Yarn of combed wool, not put up for retail sale | 5% | |
| 5108 | Yarn of fine animal hair (carded or combed), not put up for retail sale | 5% | |
| 5109 | Yarn of wool or fine animal hair, put up for retail sale | 5% | |
| 5110 | Yarn of coarse animal hair or of horse hair (including gimped horsehair yarn), whether or not put up for retail sale | 5% | |
| 5111 | Woven fabrics of carded wool or of carded fine animal hair | 5% | |
| 5112 | Woven fabrics of combed wool or of combed fine animal hair | 5% | |
| 5113 | Woven fabrics of coarse animal hair or of horse hair | 5% | |
| 5201 | Cotton, not carded or combed | 5% | |
| 5202 | Cotton waste (including yarn waste and garnetted stock) | 5% | |
| 5203 | Cotton, carded or combed | 5% | |
| 5204 | Cotton sewing thread, whether or not put up for retail sale | 5% | |
| 5205 | Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale | 5% | |
| 5206 | Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale | 5% | |
| 5207 | Cotton yarn (other than sewing thread) put up for retail sale | 5% | |
| 5208 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/ | 5% | |
| 5209 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more 2 than 200 g/ | 5% | |
| 5210 | Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m | 5% | |
| 5211 | Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/ | 5% | |
| 5212 | Other woven fabrics of cotton | 5% | |
| 5301 | Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock) | 5% | |
| 5302 | True hemp (cannabis sativa l ), raw or processed but not spun, tow and waste of true hemp (including yarn waste and garnetted stock) | 5% | |
| 5303 | Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock) | 0% or 5% | 5%: All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibre | 0%: Jute fibres, raw or processed but not spun |
| 5304 | Omitted | 0% | |
| 5305 | Coconut, abaca (manila hemp or musa textiles nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garneted stock) | 0% or 5% | 5%: All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable texti | 0%: Coconut, coir fibre |
| 5306 | Flax yarn | 5% | |
| 5307 | Yarn of jute or of other textile bast fibres of heading 5303 | 5% | |
| 5308 | Yarn of other vegetable textile fibres; paper yarn | 5% | |
| 5309 | Woven fabrics of flax | 5% | |
| 5310 | Woven fabrics of jute or of other textile bast fibres of heading 5302 | 5% | |
| 5311 | Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn | 5% | |
| 5401 | Sewing thread of man-made filaments, whether or not put up for retail sale | 5% | |
| 5402 | Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex | 5% | |
| 5403 | Artificial filament yarn (other than sewing thread), not put for retail sale, including artificial mono filament of less than 67 decitex | 5% | |
| 5404 | Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm, strip and the like (for example, artificial straw) of synthetictextile materials of an apparent width not exceeding 5 mm | 5% | |
| 5405 | Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm | 5% | |
| 5406 | Man-made filament yarn (other than sewing thread), put up for retail sale | 5% | |
| 5407 | Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404 | 5% | |
| 5408 | Woven fabrics of artificial filament yarn,including woven fabrics obtained from materials of heading 5405 | 5% | |
| 5501 | Synthetic filament tow | 5% | |
| 5502 | Artificial filament tow | 5% | |
| 5503 | Synthetic staple fibres, not carded, combed or otherwise processed for spinning | 5% | |
| 5504 | Artificial staple fibres, not carded, combed or otherwise processed for spinning | 5% | |
| 5505 | Waste (including noils, yarn waste and garnetted stock) of man-made fibres | 5% | |
| 5506 | Synthetic staple fibres, carded combed or otherwise processed for spinning | 5% | |
| 5507 | Artificial staple fibres, carded, combed or otherwise processed for spinning | 5% | |
| 5508 | Sewing thread of man-made staple fibres, whether or not put up for retail sale | 5% | |
| 5509 | Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale | 5% | |
| 5510 | Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale | 5% | |
| 5511 | Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale | 5% | |
| 5512 | Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres | 5% | |
| 5513 | Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m1 | 5% | |
| 5514 | Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m1 | 5% | |
| 5515 | Other woven fabrics of synthetic staple fibres | 5% | |
| 5516 | Woven fabrics of artificial staple fibres | 5% | |
| 5601 | Wadding of textile materials and articles thereof, textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps | 5% | |
| 5602 | Felt, whether or not impregnated, coated, covered or laminated | 5% | |
| 5603 | Nonwovens, whether or not impregnated, coated, covered or laminated | 5% | |
| 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 | 5% | |
| 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 | 5% | |
| 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 | 5% | |
| 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 | 5% | |
| 5608 | Knotted netting of twine, cordage or rope, made up fishing nets and other made up nets, of textile materials | 5% | |
| 5609 | Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included | 5% | |
| 5701 | Carpets and other textile floor coverings, knotted, whether or not made up | 5% | |
| 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 | 5% | 5%: Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Sch | 5%: Coir mats, matting, floor covering and handloom durries |
| 5703 | Carpets and other textile floor coverings, (including turf), tufted, whether or not made up | 5% | 5%: Carpets and other textile floor coverings (including Turf), tufted, whether or not made up | 5%: Coir mats, matting, floor covering and handloom durries |
| 5704 | Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up | 5% | |
| 5705 | Other carpets and other textile floor coverings, whether or not made up | 5% | 5%: Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, | 5%: Coir mats, matting, floor covering and handloom durries |
| 5801 | Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806 | 5% | |
| 5802 | Terry towelling and similar woven terry fabrics, other than arrow fabrics of heading 5806 tufted textile fabrics, other than products of heading 5703 | 5% | |
| 5803 | Gauze, other than narrow fabrics of heading 5806 | 5% | |
| 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 | 5% | |
| 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 | 5% | |
| 5806 | Narrow woven fabrics other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) | 5% | |
| 5807 | Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered | 5% | |
| 5808 | Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles | 5% | |
| 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 | 5% | 5%: Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnis | 5%: Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass b |
| 5810 | Embroidery in the piece, in strips or in motifs | 5% | 5%: Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass b | 5%: 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 | 5% | |
| 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 | 5% | |
| 5902 | Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon | 5% | |
| 5903 | Textile fabrics, impregnated, coated, covered or laminated with plastics, other than those of heading 5902 | 5% | |
| 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 | 5% | |
| 5905 | Textile wall coverings | 5% | |
| 5906 | Rubberised textile fabrics, other than those of heading 5902 | 5% | |
| 5907 | Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like | 5% | |
| 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 | 5% | |
| 5909 | Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials | 5% | |
| 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 | 5% | |
| 5911 | Textile products and articles, for technical uses, specified in note 8 to this chapter | 5% | |
| 6001 | Pile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted | 5% | |
| 6002 | Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001 | 5% | |
| 6003 | Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002 | 5% | |
| 6004 | Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001 | 5% | |
| 6005 | Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6003 | 5% | |
| 6006 | Other knitted or crocheted fabrics | 5% | |
| 6031 | Fresh | 5% | |
| 6049 | Other | 5% | |
| 6101 | Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6102 | 5% or 18% | 5%: Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 18%: Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6102 | Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6103 | 5% or 18% | 5%: Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 18%: Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6103 | Mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts (other than swim wear), knitted or crocheted | 5% or 18% | 5%: Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 18%: Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6104 | Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted | 5% or 18% | 5%: Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 18%: Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6105 | Men's or boys' shirts, knitted or crocheted | 5% or 18% | 5%: Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 18%: Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6106 | Women's or girls' blouses, shirts and shirt blouses, knitted or crocheted | 5% or 18% | 5%: Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 18%: Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6107 | Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | 5% or 18% | 5%: Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 18%: Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6108 | Women's or girls' slips, petticoats, briefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted | 5% or 18% | 5%: Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 18%: Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6109 | T-shirts, singlets and other vests, knitted or crocheted | 5% or 18% | 5%: Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 18%: Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6110 | Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted | 5% or 18% | 5%: Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 18%: Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6111 | Babies' garments and clothing accessories, knitted or crocheted | 5% or 18% | 5%: Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 18%: Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6112 | Track suits, ski suits and swimwear, knitted or crocheted | 5% or 18% | 5%: Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 18%: Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6113 | Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907 | 5% or 18% | 5%: Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 18%: Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6114 | Other garments, knitted or crocheted | 5% or 18% | 5%: Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 18%: Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6115 | Pantyhose, tights, stockings, socks and other hosiery, including graduated compre ssion hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted | 5% or 18% | 5%: Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 18%: Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6116 | Gloves, mittens and mitts, knitted or crocheted | 5% or 18% | 5%: Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 18%: Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6117 | Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories | 5% or 18% | 5%: Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 18%: Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6201 | Men's or boys' overcoats, car-coats, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles other than those of heading 6202 | 5% or 18% | 5%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 18%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6202 | Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 6203 | 5% or 18% | 5%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 18%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6203 | Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and shorts (other than swimwear) | 5% or 18% | 5%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 18%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6204 | Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) | 5% or 18% | 5%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 18%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6205 | Men's or boys' shirts | 5% or 18% | 5%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 18%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6206 | Women's or girls' blouses, shirts and shirt blouses | 5% or 18% | 5%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 18%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6207 | Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles | 5% or 18% | 5%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 18%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6208 | Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles | 5% or 18% | 5%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 18%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6209 | Babies' garments and clothing accessories | 5% or 18% | 5%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 18%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6210 | Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 | 5% or 18% | 5%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 18%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6211 | Track suits, ski suits and swimwear, other garments | 5% or 18% | 5%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 18%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6212 | Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted | 5% or 18% | 5%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 18%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6213 | Handkerchiefs | 5% or 18% | 5%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 18%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6214 | Shawls, scarves, mufflers, mantillas, veils and the like | 5% or 18% | 5%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 18%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6215 | Ties, bow ties and cravats | 5% or 18% | 5%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 18%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6216 | Gloves, mittens and mitts | 5% or 18% | 5%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 18%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6217 | Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212 | 5% or 18% | 5%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 18%: Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece |
| 6301 | Blankets and travelling rugs | 0% or 5% or 18% | 5%: Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece | 18%: Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn | 0%: Indian National Flag |
| 6302 | Bed linen, table linen, toilet linen and kitchen linen | 0% or 5% or 18% | 5%: Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece | 18%: Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn | 0%: Indian National Flag |
| 6303 | Curtains (including drapes) and interior blinds, curtain or bed valances | 0% or 5% or 18% | 5%: Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece | 18%: Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn | 0%: Indian National Flag |
| 6304 | Other furnishing articles, excluding those of heading 9403 | 0% or 5% or 18% | 5%: Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece | 18%: Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn | 0%: Indian National Flag |
| 6305 | Sacks and bags, of a kind used for the packing of goods | 5% or 18% | 18%: Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a k | 5%: Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece | 18%: Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn |
| 6306 | Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods | 0% or 5% or 18% | 5%: Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece | 18%: Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn | 0%: Indian National Flag |
| 6307 | Other made up articles, including dress patterns | 0% or 5% or 18% | 5%: Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece | 18%: Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn | 0%: Indian National Flag |
| 6308 | Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packingsfor retail sale | 0% or 5% or 18% | 5%: Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece | 18%: Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn | 0%: Indian National Flag |
| 6309 | Worn clothing and other worn articles | 5% | |
| 6310 | Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials | 5% or 18% | 5%: Worn clothing and other worn articles; rags | 5%: Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece | 18%: Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn |
| 6401 | Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. | 5% or 18% | 18%: Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the s | 5%: Footwear of sale value not exceeding Rs.2500 per pair |
| 6402 | Other footwear with outer soles and uppers of rubber or plastics | 5% or 18% | 18%: Other footwear with outer soles and uppers of rubber or plastics | 5%: Footwear of sale value not exceeding Rs.2500 per pair |
| 6403 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | 5% or 18% | 18%: Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | 5%: Footwear of sale value not exceeding Rs.2500 per pair |
| 6404 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials | 5% or 18% | 18%: Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials | 5%: Footwear of sale value not exceeding Rs.2500 per pair |
| 6405 | Other footwear | 5% or 18% | 18%: Other footwear | 5%: Footwear of sale value not exceeding Rs.2500 per pair |
| 6406 | Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof | 18% | |
| 6501 | Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims, plateaux and manchons (including slit manchons), of felt | 5% or 18% | 5%: Textile caps | 18%: Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including |
| 6502 | Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed | 18% | |
| 6503 | Omitted | 18% | |
| 6504 | Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed, hair-nets of any material, whether or not lined or trimmed | 18% | |
| 6505 | Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed | 5% or 18% | 5%: Hats (knitted/crocheted) or made up from lace or other textile fabrics | 18%: Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strip |
| 6506 | Other headgear, whether or not lined or trimmed | 18% | |
| 6507 | Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear | 18% | |
| 6601 | Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) | 5% | |
| 6602 | Walking-sticks, seat-sticks, whips, riding crops and the like | 5% | |
| 6603 | Parts, trimmings and accessories of articles of heading 6601 to 6602 | 5% | |
| 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) | 5% | |
| 6702 | Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit | 18% | |
| 6703 | Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like | 0% or 18% | 18%: Wool or other animal hair or other textile materials, prepared for use in making wigs or the like | 0%: Human hair, dressed, thinned, bleached or otherwise worked |
| 6704 | Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials, articles of human hair not elsewhere specified or included | 18% | |
| 6705 | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair~human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like | 18% | |
| 6706 | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair~wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human _x000d_ h air not elsew here specif ied o r included | 18% | |
| 6707 | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair~human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like | 18% | |
| 6708 | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair~wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human _x000d_ h air not elsew here specif ied o r included | 18% | |
| 6709 | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair~human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like | 18% | |
| 6710 | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair~wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human _x000d_ h air not elsew here specif ied o r included | 18% | |
| 6711 | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair~human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like | 18% | |
| 6712 | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair~wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human _x000d_ h air not elsew here specif ied o r included | 18% | |
| 6713 | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair~human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like | 18% | |
| 6801 | Setts, curbstones and flagstones, of natural stone (except slate) | 18% | |
| 6802 | Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate) | 5% or 18% | 5%: Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writ | 18%: Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes |
| 6803 | Worked slate and articles of slate or of agglomerated slate | 18% | |
| 6804 | Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials | 18% | |
| 6805 | Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up | 18% | |
| 6806 | Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or of chapter 69 | 18% | |
| 6807 | Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) | 18% | |
| 6808 | Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders | 18% | |
| 6809 | Articles of plaster or of compositions based on plaster | 18% | |
| 6810 | Articles of cement, of concrete or of artificial stone, whether or not reinforced | 18% | |
| 6811 | Articles of asbestos-cement, of cellulose fibre-cement or the like | 18% | |
| 6812 | Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 | 18% | |
| 6813 | Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers,pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials | 18% | |
| 6814 | Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials | 18% | |
| 6815 | Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included | 12% or 18% | 18%: Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of pea | 12%: Fly ash bricks; Fly ash aggregates; Fly ash blocks (central tax 6%, i.e. 12% GST, as notified by 14/2025-CT(Rate); condi |
| 6901 | Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths | 18% | |
| 6902 | Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths | 18% | |
| 6903 | Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths, rods and sliding gates), other than those of siliceous fossil meals or of similar siliceous earths | 18% | |
| 6904 | Ceramic building bricks, flooring blocks, support or filler tiles and the like | 18% | |
| 6905 | Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods | 18% | |
| 6906 | Ceramic pipes, conduits, guttering and pipe fittings | 18% | |
| 6907 | Ceramic flags and paving, hearth or wall tiles, ceramic mosaic cubes and the like, whether or not on a backing, finishing ceramics | 18% | |
| 6908 | Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing | 0% | |
| 6909 | Ceramic wares for laboratory, chemical or other technical uses, ceramic troughs, tubs and similar receptacles of a kind used in agriculture, ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods | 5% or 18% | 5%: Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic | 18%: Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind |
| 6910 | Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures | 18% | |
| 6911 | Tableware, kitchenware, other household articles and toilet articles, of porcelain or china | 5% | |
| 6912 | Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china | 5% | |
| 6913 | Statuettes and other ornamental ceramic articles | 5% | |
| 6914 | Other ceramic articles | 18% | |
| 7001 | Cullet and other waste and scrap of glass, excluding glass from cathode-ray tubes or other activated glass of heading 8549, glass in the mass | 5% | |
| 7002 | Glass in balls (other than microspheres of heading 7018), rods or tubes, unworked | 18% | |
| 7003 | Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | 18% | |
| 7004 | Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non reflecting layer, but not otherwise worked | 18% | |
| 7005 | Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | 18% | |
| 7006 | Glass of heading 7003, 7004 or 7005, bent, edge worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials | 18% | |
| 7007 | Safety glass, consisting of toughened (tempered) or laminated glass | 18% | |
| 7008 | Multiple-walled insulating units of glass | 18% | |
| 7009 | Glass mirrors, whether or not framed, including rear-view mirrors | 18% | |
| 7010 | Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods, preserving jars of glass, stoppers, lids and other closures, of glass | 18% | |
| 7011 | Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode-ray tubes or the like | 18% | |
| 7012 | Omitted | 18% | |
| 7013 | Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) | 18% | |
| 7014 | Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked | 18% | |
| 7015 | Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like; not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses | 18% | |
| 7016 | Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass small wares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms | 18% | |
| 7017 | Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated | 18% | |
| 7018 | Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery, glass eyes other than prosthetic articles, statuettes and other ornaments of lamp-worked glass, other than imitation jewellery, glass microspheres not exceeding 1 mm in diameter | 0% or 5% or 18% | 5%: Glass beads | 18%: Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other th | 0%: Glass bangles (except those made from precious metals) |
| 7019 | Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics) | 18% | |
| 7020 | Other articles of glass | 5% or 18% | 5%: Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns | 18%: Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for la |
| 7051 | Lettuce | 18% | |
| 7052 | Chicory | 18% | |
| 7095 | Mushrooms and truffles | 18% | |
| 7101 | Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport | 3% | |
| 7102 | Diamonds, whether or not worked, but not mounted or set | 0.25% or 1.5% | 0.25%: Rough diamonds or simply sawn diamonds, industrial or non-industrial | 1.5%: Goods other than those specified against S. No. 1 in Schedule V |
| 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. | 0.25% | |
| 7104 | Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport | 0.25% or 1.5% | 0.25%: Synthetic or reconstructed precious or semi-precious stones [other than diamonds], whether or not worked or graded but n | 1.5%: Goods other than those specified against S. No. 3 in Schedule V |
| 7105 | Dust and powder of natural or synthetic precious or semi-precious stones | 3% | |
| 7106 | Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form | 3% | |
| 7107 | Base metals clad with silver, not further worked than semi-manufactured | 3% | |
| 7108 | Gold (including gold plated with platinum unwrought or in semi-manufactured forms, or in powder form | 3% | |
| 7109 | Base metals or silver, clad with gold, not further worked than semi-manufactured | 3% | |
| 7110 | Platinum, unwrought or in semi-manufactured form, or in powder form | 3% | |
| 7111 | Base metals, silver or gold, clad with platinum, not further worked than semimanufactured | 3% | |
| 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 other than goods of heading 8549 | 3% | |
| 7113 | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal | 3% | |
| 7114 | Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal | 3% | |
| 7115 | Other articles of precious metal or of metal clad with precious metal | 3% | |
| 7116 | Articles of natural or cultured pearls, precious or semi-precious stones(natural, synthetic or reconstructed) | 3% | |
| 7117 | Imitation jewellery | 0% or 3% | 3%: Imitation jewellery [other than bangles of lac/shellac ] | 0%: Bangles of lac/shellac |
| 7118 | Coin | 3% | |
| 7123 | Mushrooms, wood ears (auricularia spp.), jelly fungi (tremella spp.) and truffles | 0% | 0%: Rupee notes or coins when sold to Reserve Bank of India or the Government of India | 0%: Rakhi (other than those made of goods falling under Chapter 71) |
| 7133 | Beans (vigna spp., phaseolus spp.) | 0% | 0%: Rupee notes or coins when sold to Reserve Bank of India or the Government of India | 0%: Rakhi (other than those made of goods falling under Chapter 71) |
| 7201 | Pig iron and spiegeleisen in pigs, blocks or other primary forms | 18% | |
| 7202 | Ferro-alloys | 18% | |
| 7203 | Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having minimum purity by weight of 99.94%, in lumps, pellets or similar forms | 18% | |
| 7204 | Ferrous waste and scrap; remelting scrap ingots of iron or steel | 18% | |
| 7205 | Granules and powders, of pig iron, spiegeleisen, iron or steel | 18% | |
| 7206 | Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) | 18% | |
| 7207 | Semi-finished products of iron or non-alloy steel | 18% | |
| 7208 | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated | 18% | |
| 7209 | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold- rolled (cold-reduced), not clad, plated or coated | 18% | |
| 7210 | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated | 18% | |
| 7211 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated | 18% | |
| 7212 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated | 18% | |
| 7213 | Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel | 18% | |
| 7214 | Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling | 18% | |
| 7215 | Other bars and rods of iron or non-alloy steel | 18% | |
| 7216 | Angles, shapes and sections of iron or non-alloy steel | 18% | |
| 7217 | Wire of iron or non-alloy steel | 18% | |
| 7218 | Stainless steel in ingots or other primary forms; semi-finished products of stainless steel | 18% | |
| 7219 | Flat-rolled products of stainless steel, of a width of 600 mm or more | 18% | |
| 7220 | Flat-rolled products of stainless steel, of a width of less than 600 mm | 18% | |
| 7221 | Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel | 18% | |
| 7222 | Other bars and rods of stainless steel, angles, shapes and sections of stainless steel | 18% | |
| 7223 | Wire of stainless steel | 18% | |
| 7224 | Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel | 18% | |
| 7225 | Flat-rolled products of other alloy steel, of a width of 600 mm or more | 18% | |
| 7226 | Flat-rolled products of other alloy steel, of a width of less than 600 mm | 18% | |
| 7227 | Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel | 18% | |
| 7228 | Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel | 18% | |
| 7229 | Wire of other alloy steel | 18% | |
| 7301 | Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel | 18% | |
| 7302 | Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails | 18% | |
| 7303 | Tubes, pipes and hollow profiles, of cast iron | 18% | |
| 7304 | Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel | 18% | |
| 7305 | Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel | 18% | |
| 7306 | Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel | 18% | |
| 7307 | Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel | 18% | |
| 7308 | Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel, plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel | 18% | |
| 7309 | Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | 18% | |
| 7310 | Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | 5% or 18% | 5%: Mathematical boxes, geometry boxes and colour boxes | 5%: Milk cans made of Iron, Steel, or Aluminium | 18%: Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of i |
| 7311 | Containers for compressed or liquefied gas, of iron or steel | 18% | |
| 7312 | Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated | 18% | |
| 7313 | Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel | 18% | |
| 7314 | Cloth (including endless bands), grill, netting and fencing, of iron or steel wire, expanded metal of iron or steel | 18% | |
| 7315 | Chain and parts thereof, of iron or steel | 18% | |
| 7316 | Anchors, grapnels and parts thereof, of iron or steel | 18% | |
| 7317 | Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper | 5% or 18% | 5%: Animal shoe nails | 18%: Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron o |
| 7318 | Screws, bolts, nuts, coach-screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel | 18% | |
| 7319 | Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins, of iron or steel, not elsewhere specified or included | 5% or 18% | 5%: Sewing needles | 18%: Knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or ste |
| 7320 | Springs and leaves for springs, of iron or steel | 18% | |
| 7321 | Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel | 5% or 18% | 5%: Kerosene burners, kerosene stoves and wood burning stoves of iron or steel | 5%: Solar cookers | 18%: Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas- |
| 7322 | Radiators for central heating, not electrically heated, and parts thereof, of iron or steel, air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel | 18% | |
| 7323 | Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel | 5% or 18% | 5%: Milk cans made of Iron, Steel, or Aluminium | 5%: Table, kitchen or other household articles of iron & steel; Utensils | 18%: Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel (other than Milk |
| 7324 | Sanitary ware and parts thereof, of iron or steel | 18% | |
| 7325 | Other cast articles of iron or steel | 18% | |
| 7326 | Other articles of iron or steel | 5% or 18% | 5%: Mathematical boxes, geometry boxes and colour boxes | 18%: Other articles of iron or steel |
| 7401 | Copper mattes; cement copper (precipitated copper) | 18% | |
| 7402 | Unrefined copper; copper anodes for electrolytic refining | 18% | |
| 7403 | Refined copper and copper alloys, unwrought | 18% | |
| 7404 | Copper waste and scrap | 18% | |
| 7405 | Master alloys of copper | 18% | |
| 7406 | Copper powders and flakes | 18% | |
| 7407 | Copper bars, rods and profiles | 18% | |
| 7408 | Copper wire | 18% | |
| 7409 | Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm | 18% | |
| 7410 | Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.12.5 mm | 18% | |
| 7411 | Copper tubes and pipes | 18% | |
| 7412 | Copper tube or pipe fittings (for example, couplings, elbows, sleeves) | 18% | |
| 7413 | Stranded wire, cables, plated bands and the like, of copper, not electrically insulated | 18% | |
| 7414 | Omitted | 18% | |
| 7415 | Nails, tacks, drawing pins, staples (other than those of heading 8305) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper | 18% | |
| 7416 | Copper springs | 18% | |
| 7417 | Omitted | 18% | |
| 7418 | Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper | 5% or 18% | 5%: Table, kitchen or other household articles of copper; Utensils | 18%: All goods (other than table, kitchen or other household articles of copper; Utensils) |
| 7419 | Other articles of copper | 18% | |
| 7501 | Nickel mattes, nickel oxide sinters and other intermediate_x000d_ products of nickel metallurgy | 18% | |
| 7502 | Unwrought nickel | 18% | |
| 7503 | Nickel waste and scrap | 18% | |
| 7504 | Nickel powders and flakes | 18% | |
| 7505 | Nickel bars, rods, profiles and wire | 18% | |
| 7506 | Nickel plates, sheets, strip and foil | 18% | |
| 7507 | Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) | 18% | |
| 7508 | Other articles of nickel | 18% | |
| 7601 | Unwrought aluminium | 18% | |
| 7602 | Aluminium waste and scrap | 18% | |
| 7603 | Aluminium powders and flakes | 18% | |
| 7604 | Aluminium bars, rods and profiles | 18% | |
| 7605 | Aluminium wire | 18% | |
| 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm | 18% | |
| 7607 | Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm | 18% | |
| 7608 | Aluminium tubes and pipes | 18% | |
| 7609 | Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) | 18% | |
| 7610 | Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures | 18% | |
| 7611 | Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | 18% | |
| 7612 | Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 l, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment | 5% or 18% | 5%: Milk cans made of Iron, Steel, or Aluminium | 18%: Aluminium casks, drums, cans, boxes, etc., other than Milk cans made of Aluminium |
| 7613 | Aluminium containers for compressed or liquefied gas | 18% | |
| 7614 | Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated | 18% | |
| 7615 | Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium | 5% or 18% | 5%: Milk cans made of Iron, Steel, or Aluminium | 5%: Table, kitchen or other household articles of aluminium; Utensils | 18%: All goods (other than table, kitchen or other household articles, of aluminium; Utensils, Milk cans made of Aluminium) |
| 7616 | Other articles of aluminium | 18% | |
| 7801 | Unwrought lead | 18% | |
| 7802 | Lead waste and scrap | 18% | |
| 7803 | Omitted | 18% | |
| 7804 | Lead plates, sheets, strip and foil; lead powders and flakes | 18% | |
| 7805 | Omitted | 18% | |
| 7806 | Other articles of lead | 18% | |
| 7901 | Unwrought zinc | 18% | |
| 7902 | Zinc waste and scrap | 18% | |
| 7903 | Zinc dust, powders and flakes | 18% | |
| 7904 | Zinc bars, rods, profiles and wire | 18% | |
| 7905 | Zinc plates, sheets, strip and foil | 18% | |
| 7906 | Omitted | 18% | |
| 7907 | Other articles of zinc | 18% | |
| 8001 | Unwrought tin | 18% | |
| 8002 | Tin waste and scrap | 18% | |
| 8003 | Tin bars, rods, profiles and wire | 18% | |
| 8004 | Omitted | 18% | |
| 8005 | Omitted | 18% | |
| 8006 | Omitted | 18% | |
| 8007 | Other articles of tin | 18% | |
| 8011 | Coconuts | 18% | |
| 8012 | Brazil nuts | 18% | |
| 8013 | Cashew nuts | 18% | |
| 8021 | Almonds | 18% | |
| 8022 | Hazelnuts or fiberts (corylus spp.) | 18% | |
| 8023 | Walnuts | 18% | |
| 8071 | Melons (including watermelons) | 18% | |
| 8101 | Tungsten (wolfram) and articles thereof, including waste and scrap | 18% | |
| 8102 | Molybdenum and articles thereof, including waste and scrap | 18% | |
| 8103 | Tantalum and articles thereof, including waste and scrap | 18% | |
| 8104 | Magnesium and articles thereof, including waste and scrap | 18% | |
| 8105 | Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap | 18% | |
| 8106 | Bismuth and articles thereof, including waste and scrap | 18% | |
| 8107 | Cadmium and articles thereof, including waste and scrap | 18% | |
| 8108 | Titanium and articles thereof, including waste and scrap | 18% | |
| 8109 | Zirconium and articles thereof, including waste and scrap | 18% | |
| 8110 | Antimony and articles thereof, including waste and scrap | 18% | |
| 8111 | Manganese and articles thereof, including waste and scrap | 18% | |
| 8112 | Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium and) and articles of these metals, including waste and scrap | 18% | |
| 8113 | Cermets and articles thereof, including waste and scrap | 18% | |
| 8201 | Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs 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. | 0% | |
| 8202 | Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) | 18% | |
| 8203 | Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe- cutters, bolt croppers, perforating punches and similar hand tools | 18% | |
| 8204 | Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches), interchangeable spanner sockets, with or without handles | 18% | |
| 8205 | Hand tools (including glaziers' diamonds), not elsewhere specified or included, blow lamps, vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines, anvils , portable forges, hand-or pedal-operated grinding wheels with frameworks | 18% | |
| 8206 | Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale | 18% | |
| 8207 | Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools | 18% | |
| 8208 | Knives and cutting blades, for machines or for mechanical appliances | 18% | |
| 8209 | Plates, sticks, tips and the like for tools, unmounted, of cermets | 18% | |
| 8210 | Hand-operated mechanical appliances, weighing 10 kg. or less, used in the preparation, conditioning or serving of food or drink | 18% | |
| 8211 | Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor | 18% | |
| 8212 | Razors and razor blades (including razor blade blanks in strips) | 18% | |
| 8213 | Scissors, tailors' shears and similar shears, and blades therefor | 18% | |
| 8214 | Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives), manicure or pedicure sets and instruments (including nail files) | 0% or 18% | 18%: Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives); mani | 0%: Pencil sharpeners |
| 8215 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware | 18% | |
| 8301 | Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal | 18% | |
| 8302 | Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal | 18% | |
| 8303 | Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal | 18% | |
| 8304 | Filing, cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9402 | 18% | |
| 8305 | Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal | 18% | |
| 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 | 5% | |
| 8307 | Flexible tubing of base metal, with or without fittings | 18% | |
| 8308 | Clasps, frames with clasps, buckles, buckle clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles, tubular or bifurcated rivets, of base metal, beads and spangles, of base metals | 18% | |
| 8309 | Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal | 18% | |
| 8310 | Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 | 18% | |
| 8311 | Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying | 18% | |
| 8352 | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles~electrical capacitors, fixed, variable or adjustable (pre-set) | 5% | |
| 8401 | Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation | 5% or 18% | 5%: Fuel elements (cartridges), non-irradiated, for nuclear reactors | 18%: Nuclear reactors; machinery and apparatus for isotopes separation |
| 8402 | Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam), super heated water boilers | 18% | |
| 8403 | Central heating boilers other than thoseof heading 8402 | 18% | |
| 8404 | Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super heaters, soot removers, gas recoverers), condensers for steam or other vapour power units | 18% | |
| 8405 | Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers | 18% | |
| 8406 | Steam turbines and other vapour turbines | 18% | |
| 8407 | Spark-ignition reciprocating or rotary internal combustion piston engines | 18% | |
| 8408 | Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) | 5% or 18% | 5%: Fixed Speed Diesel Engines of power not exceeding 15HP | 18%: Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) |
| 8409 | Parts suitable for use solely or principally with the engines of heading 8407 or 8408 | 18% | |
| 8410 | Hydraulic turbines, water wheels, andregulators therefor | 18% | |
| 8411 | Turbo-jets, turbo-propellers and other gas turbines | 5% or 18% | 5%: Aircraft engines | 18%: Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines] |
| 8412 | Other engines and motors | 18% | |
| 8413 | Pumps for liquids, whether or not fitted with a measuring device, liquid elevators | 5% or 18% | 5%: Hand pumps and parts thereof | 18%: (a) Concrete pumps [8413 40 00]; (b) other rotary positive displacement pumps [8413 60]; (c) Power driven pumps primaril |
| 8414 | Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters | 18% | |
| 8415 | Air conditioning machines, comprising a motor driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated | 18% | |
| 8416 | Furnace burners for liquid fuel , for pulverised solid fuel or for gas, mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances | 18% | |
| 8417 | Industrial or laboratory furnaces and ovens, including incinerators, non-electric | 18% | |
| 8418 | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8412.5 | 18% | |
| 8419 | Machinery, plant or laboratory equipment, whether or not electrically heated ( excluding furnaces , ovens and other equipment of heading 8514 ), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non-electric | 18% | |
| 8420 | Calendering or other rolling machines, other than for metals or glass, and cylinders therefor | 5% or 18% | 5%: Hand operated rubber roller | 18%: Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated |
| 8421 | Centrifuges, including centrifugal dryers, filtering or purifying machinery and appara for liquids or gases | 18% | |
| 8422 | Dish washing machines , machinery for cleaning or drying bottles or other containers, machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers, machinery for capsuling bottles, jars, tubes and similar containers , other packing or wrapping machinery (including heat-shrink wrapping machinery), machinery for aerating beverages | 18% | |
| 8423 | Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds | 18% | |
| 8424 | Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders, fire extinguishers, whether or not charged, spray guns and similar appliances, steam or sand blasting machines and similar jet projecting machines | 5% or 18% | 5%: N ozzles for drip irrigation equipment or nozzles for sprinklers | 5%: Sprinklers; drip irrigation system including laterals; mechanical sprayers | 18%: Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire ext |
| 8425 | Pulley tackle and hoists other than skip hoists, winches and capstans, jacks | 18% | |
| 8426 | Ship's derricks, cranes including cable cranes, mobile lifting frames, straddle carriers and works trucks fitted with a crane | 18% | |
| 8427 | Fork-lift trucks; other works trucks fitted with lifting or handling equipment | 18% | |
| 8428 | Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) | 18% | |
| 8429 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers | 18% | |
| 8430 | Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores,pile drivers and pile extractors, snow-ploughs and snow-blowers | 18% | |
| 8431 | Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 | 18% | |
| 8432 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports- ground rollers | 5% | |
| 8433 | Harvesting or threshing machinery, including straw or fodder balers, grass or hay mowers, machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8436 | 5% or 18% | 5%: Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof | 18%: Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 843 |
| 8434 | Milking machines and dairy machinery | 18% | |
| 8435 | Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages | 18% | |
| 8436 | Other agricultural, horticultural, forestry, poultry keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment, poultry incubators and brooders | 5% | |
| 8437 | Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery | 18% | |
| 8438 | Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils | 18% | |
| 8439 | Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard | 18% | |
| 8440 | Book-binding machinery, including book-sewing machines | 18% | |
| 8441 | Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds | 18% | |
| 8442 | Machinery, apparatus and equipment (other then the machines of headings 8456 to 8465) for preparing or making plates, printing components , plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) | 18% | |
| 8443 | Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442, other printers, copying machines and facsimile machines, whether or not combined, parts and accessories thereof | 18% | |
| 8444 | Machines for extruding, drawing, texturing or cutting man-made textile materials | 18% | |
| 8445 | Machines for preparing textile fibres, spinning, doubling or twisting machines and other machinery for producing textile yarns, textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8446 | 0% or 18% | 18%: Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile | 0%: Charkha for hand spinning of yarns, including amber charkha |
| 8446 | Machines for preparing textile fibres, spinning, doubling or twisting machines and other machinery for producing textile yarns, textile reeling or winding (including weft-winding machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8446 | 0% or 18% | 18%: Weaving machines (looms) | 0%: Handloom [weaving machinery] |
| 8447 | Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting. | 18% | |
| 8448 | Auxiliary machinery for use with machines of heading 8444, 8445, 8446 or 8447 (for example, dobbies, jacquards, automatic stop motions, shuttle changing mechanisms), parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445, 8446 or 8447 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles) | 18% | |
| 8449 | Auxiliary machinery for use with machines of heading 8444, 8445, 8446 or 8447 (for example, dobbies, jacquards, automatic stop motions, shuttle changing mechanisms), parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445, 8446 or 8447 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles) | 18% | |
| 8450 | Household or laundry-type washing machines, including machines which both wash and dry | 18% | |
| 8451 | Household or laundry-type washing machines, including machines which both wash and dry | 18% | |
| 8452 | Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum, machines for reeling, unreeling, folding, cutting or pinking textile fabrics | 5% | |
| 8453 | Sewing machines, other than book-sewing machines of heading 8440, furniture, bases and covers specially designed for sewing machines, sewing machine needles | 18% | |
| 8454 | Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines | 18% | |
| 8455 | Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries | 18% | |
| 8456 | Machine-tools for working any material by removal of material, by laser or other light orphoton beam, ultra-sonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes, water-jet cutting machines | 18% | |
| 8457 | Machine-tools for working any material by removal of material, by laser or other light orphoton beam, ultra-sonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes, water-jet cutting machines | 18% | |
| 8458 | Lathes (including turning centres) for removing metal | 18% | |
| 8459 | Machine-tools (including way-type unit machines) for drilling, boring, milling, treading or tapping by removing metal, other than lathes (including turning centres) of heading 8457 | 18% | |
| 8460 | Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8460 | 18% | |
| 8461 | Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8460 | 18% | |
| 8462 | Machine-tools (including presses) for working metal by forging, hammering or die forging (excluding rolling mills), machine-tools (including presses, slitting lines and cut-to length lines) for working metal by bending, folding, straightening, flattening, shearing, punching, notching or nibbling (excluding draw-benches), presses for working metal or metal carbides, not specified above | 18% | |
| 8463 | Other machine-tools for working metal, or cermets, without removing material | 18% | |
| 8464 | Machine-tools for working stone, ceramics concrete, asbestos-cement or like mineral materials or for cold working glass | 18% | |
| 8465 | Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials | 18% | |
| 8466 | Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachm ents for the machines, tool holders for any type of tool, for working in the hand | 18% | |
| 8467 | Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor | 18% | |
| 8468 | Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas- operated surface tempering machines and appliances | 18% | |
| 8469 | Typewriters other than printers of heading 8443; word-processing machines | 5% or 18% | 5%: Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; ( | 5%: Disposable sterilized dialyzer or micro barrier of artificial kidney | 18%: Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP |
| 8470 | Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions, accounting machines, postage franking machines, ticket-issuing machines and similar | 18% | |
| 8471 | Automatic data processing machines and units there of , magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included | 18% | |
| 8472 | Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrap ping machines, pencil-sharpening machines, perforating or stapling machines) | 18% | |
| 8473 | Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8471 | 18% | |
| 8474 | Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand | 18% | |
| 8475 | Machines for assembling electric or electronic lamps, tubes or valves or flash-bulbs, in glass envelopes, machines or manufacturing or hot working glass or glassware | 18% | |
| 8476 | Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines | 18% | |
| 8477 | Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this chapter | 18% | |
| 8478 | Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter | 18% | |
| 8479 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter | 5% or 18% | 5%: Composting Machines | 18%: Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [oth |
| 8480 | Moulding boxes for metal foundry: mould bases, moulding patterns, moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics | 18% | |
| 8481 | Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves | 18% | |
| 8482 | Ball or roller bearings | 18% | |
| 8483 | Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) | 18% | |
| 8484 | Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal, sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings, mechanical seals gaskets and similar joints of metal sheeting | 18% | |
| 8485 | Machines for additive manufacturing | 18% | |
| 8486 | Machines and apparatus of a kind used solely or pricipally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays, machines and apparatus specified in note 11(c) to this chapter, parts and accessories | 18% | |
| 8487 | Machines parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this chapter | 18% | |
| 8501 | Electric motors and generators (excluding generating sets) | 18% | |
| 8502 | Electric generating sets and rotary converters | 18% | |
| 8503 | Parts suitable for use solely or principally with the machines of heading 8501 or 8502: | 18% | |
| 8504 | Electrical transformers, static converters (for example, rectifiers) and inductors | 5% or 18% | 5%: Charger or charging station for Electrically operated vehicles | 18%: Electrical transformers, static converters (for example, rectifiers) and inductors other than charger or charging statio |
| 8505 | Electro-magnetic, permanent magnets and articles intended to become permanent magnets after magnetisation, electro-magnetic or permanent magnet chucks, clamps and similar holding devices, electro-magnetic couplings, clutches and brakes, electro-magnetic lifting heads | 18% | |
| 8506 | Primary cells and primary batteries | 18% | |
| 8507 | Electric accumulators, including separators therefor, whether or not rectangular (including square) | 18% | |
| 8508 | Vaccum cleaners | 18% | |
| 8509 | Electro-mechanical domestic appliances, with self contained electric motor, other than vacuum cleaners of heading 8508. | 18% | |
| 8510 | Shavers, hair clippers and hair-removing appliances, with self-contained electric motor | 18% | |
| 8511 | Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors), generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines | 18% | |
| 8512 | Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles | 18% | |
| 8513 | Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 | 18% | |
| 8514 | Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss | 18% | |
| 8515 | Electric (including electrically heated gas), laser or other light or photobeam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting, electric machines and apparatus for hot spraying of metals or cermets | 18% | |
| 8516 | Electric instantaneous or storage water heaters and immersion heaters, electric space heating apparatus and soil heating apparatus, electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers, electric smoothing irons, other electro-thermic appliances of a kind used for domestic purposes, electric heating resistors, other than those of heading 8544 | 5% or 18% | 5%: Solar cookers | 18%: Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating |
| 8517 | Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks : other apparatus for the transmission or reception of voice, images or other data ,including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8527 | 18% | |
| 8518 | Microphones and stands therefor: loudspeakers, whether or not mounted in their enclosures: headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: audio-frequency electric amplifiers: electric sound amplifier sets | 18% | |
| 8519 | Sound recording or reproducing apparatus | 18% | |
| 8520 | Omitted | 5% or 18% | 5%: Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; ( | 18%: Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, cent | 18%: E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedul |
| 8521 | Video recording or reproducing apparatus, whether or not incorporating a video tuner | 18% | |
| 8522 | Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 | 18% | |
| 8523 | Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of chapter 37 magnetic media: | 18% | |
| 8524 | Flat panel display modules, whether or not incorporating touch-sensitive screens | 18% | |
| 8525 | Transmission apparatus for radio-broadcasting or television, whether or not incorporation reception apparatus or sound recording or reproducing apparatus, television cameras, digital cameras and video camera recorders | 18% | |
| 8526 | Radar apparatus, radio navigational aid apparatus and radio remote control apparatus | 18% | |
| 8527 | Reception apparatus for radio-broadcasting whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock | 18% | |
| 8528 | Monitors and projectors, not incorporating television reception apparatus, reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus | 18% | |
| 8529 | Parts suitable for use solely or principally with the apparatus of headings 8524 to 8528 | 18% | |
| 8530 | Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) | 18% | |
| 8531 | Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 | 18% | |
| 8532 | Electrical capacitors, fixed, variable or adjustable (pre-set) | 18% | |
| 8533 | Electrical resistors (including rheostats and potentiometers), other than heating resistors | 18% | |
| 8534 | Printed circuits | 5% or 18% | 5%: Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; ( | 18%: Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, cent | 18%: E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedul |
| 8535 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts | 18% | |
| 8536 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fiber bundles or cables. | 18% | |
| 8537 | Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 for a voltage not exceeding 1,000 v | 18% | |
| 8538 | Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 for a voltage not exceeding 1,000 v | 18% | |
| 8539 | Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536 | 18% | |
| 8540 | Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) | 18% | |
| 8541 | Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers), photosensitive semiconductor, devices, including photovoltaic cells whether or not assembled in modules or made up into panels, light-emitting diodes (led), whether or not assembled with other light-emitting diodes (led), mounted piezo-electric crystals | 18% | |
| 8542 | Electronic integrated circuits | 18% | |
| 8543 | Electrical machines and apparatus having individual functions, not specified or including elsewhere in this chapter | 18% | |
| 8544 | Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors, optical fibre cables, made up of individually sheathed fibres, whether or not assembled with | 18% | |
| 8545 | Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes | 18% | |
| 8546 | Electrical insulators of any material | 18% | |
| 8547 | Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from an minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546, electrical conduit tubing and joints therefor, of base metal lined with insulating material | 18% | |
| 8548 | Electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter | 5% or 18% | 5%: Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; ( | 18%: Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, cent | 18%: E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedul |
| 8549 | Electrical and electronic waste and scrap | 18% | |
| 8601 | Rail locomotives powered from an external source of electricity or by electric accumulators | 18% | |
| 8602 | Other rail locomotives; locomotive tenders | 18% | |
| 8603 | Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 | 18% | |
| 8604 | Railway or tramway maintenance or service vehicles whether or not self-propelled (for example, workshops, cranes, ballast tampers, track-liners,testing coaches and track inspection vehicles) | 18% | |
| 8605 | Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) | 18% | |
| 8606 | Railway or tramway goods vans and wagons, not self-propelled | 18% | |
| 8607 | Parts of railway or tramway locomotives or rolling-stock | 18% | |
| 8608 | Railway or tramway track fixtures and fittings, mechanical (including electo-mechanical signalling, safety or traffic control equipment for railway, tramways, roads, inland waterways, parking facilities, port installation or air-fields, parts of the foregoing | 18% | |
| 8609 | Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport | 18% | |
| 8701 | Tractors (other than tractors of heading 8709) | 5% or 18% | 5%: Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) | 18%: Road tractors for semi-trailers of engine capacity more than 1800 cc |
| 8702 | Motor vehicles for the transport of ten or more persons, including the driver | 18% | 18%: Motor vehicles for the transport of ten or more persons, including the driver [including buses for use in public transpo | 18%: Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambul |
| 8703 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars | 18% or 40% | 18%: Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambul | 18%: Following motor vehicles of length not exceeding 4000 mm, namely: - (a) Petrol, Liquefied petroleum gases (LPG) or compr | 18%: Three wheeled vehicles |
| 8704 | Motor vehicles for the transport of goods | 18% | |
| 8705 | Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixers lorries, spraying lorries, mobile workshops, mobile radiological units) | 18% | |
| 8706 | Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 | 18% | |
| 8707 | Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 | 18% | |
| 8708 | Parts and accessories of the motor vehicles of headings 8701 to 8705 | 5% or 18% | 5%: Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmissio | 18%: Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] |
| 8709 | Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods, tractors of the type used on railway station platforms, parts of the foregoing vehicles | 18% | |
| 8710 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles | 5% | |
| 8711 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; | 18% or 40% | 18%: Motorcycles (including mopeds) and cycles fitted with an auxiliary motor not exceeding 350 cc, with or without side-cars | 40%: Motorcycles of engine capacity exceeding 350 cc |
| 8712 | Bicycles and other cycles (including delivery tricycles), not motorised | 5% | |
| 8713 | Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled | 5% | |
| 8714 | Parts and accessories of vehicles of headings 8711 to 8713 | 5% or 18% | 5%: Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of heading 8712 | 18%: Parts and accessories of vehicles of heading 8711 |
| 8715 | Baby carriages and parts thereof | 18% | |
| 8716 | Trailers and semi-trailers, other vehicles, not mechanically propelled, parts thereof | 18% | |
| 8801 | Balloons and dirigibles, gliders, hand gliders and other non-powered aircraft | 18% | |
| 8802 | Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.05 | 5% or 40% | 5%: Other aircraft (for example, helicopters, aeroplanes), other than for personal use | 40%: Aircrafts for personal use |
| 8803 | Parts of goods of heading 8801 or 8802 | 5% | |
| 8804 | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto | 18% | |
| 8805 | Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles | 18% | |
| 8806 | Unmanned aircraft | 5% | |
| 8807 | Parts of goods of heading 8801, 8802 or 8805 | 5% or 18% | 5%: Parts of goods of heading 8802 or 8806 | 18%: Parts of goods of heading 8801 |
| 8901 | Cruise ships, excursion boats , ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods | 5% | |
| 8902 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | 5% | |
| 8903 | Yachts and other vessels for pleasure or sports; rowing boats and canoes | 18% or 40% | 18%: Rowing boats and canoes | 40%: Yachts and other vessels for pleasure or sports |
| 8904 | Tugs and pusher craft | 5% | |
| 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 platform | 5% | |
| 8906 | Other vessels, including warships and lifeboats other than rowing boats | 5% | |
| 8907 | Other floating structures ( for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) | 5% | |
| 8908 | Vessels and other floating structures for breaking up | 18% | |
| 9001 | Optical fibres and optical fibre bundles, optical fibre cables other than those of heading 8544, sheets and plates of polarising material, lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked. | 5% or 18% | 5%: Contact lenses; Spectacle lenses | 18%: Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of po |
| 9002 | Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus,other than such elements of glass optically worked not | 18% | |
| 9003 | Frames and mountings for spectacles, goggles or the like, and parts thereof | 5% | |
| 9004 | Spectacles, goggles and the like, corrective, protective or other | 5% or 18% | 5%: Spectacles, corrective (including goggles for correcting vision) | 18%: Spectacles [other than corrective]; Goggles [other than corrective] |
| 9005 | Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy | 18% | |
| 9006 | Photographic (other than cinematographic cameras, photographic flashlight apparatus and flash bulbs other than discharge lamps of heading 8538 | 18% | |
| 9007 | Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus | 18% | |
| 9008 | Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers | 18% | |
| 9009 | Omitted | 5% | 5%: Coronary stents and coronary stent systems for use with cardiac catheters | 5%: Artificial kidney | 5%: Blood glucose monitoring system (Glucometer) and test strips |
| 9010 | Apparatus and equipment for photographic (including cinematographic) laboratories not specified or included elsewhere in this chapter; negatoscopes; projection screens | 18% | |
| 9011 | Compound optical microscopes, including those for photomicro-graphy, cinephotomicrography or microprojection | 18% | |
| 9012 | Microscopes other than optical microscopes; diffraction apparatus | 18% | |
| 9013 | Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter | 18% | |
| 9014 | Direction finding compasses; other navigational instruments and appliances | 18% | |
| 9015 | Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders | 18% | |
| 9016 | Balances of a sensitivity of 5 cg or better, with or without weights | 18% | |
| 9017 | Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter | 18% | |
| 9018 | Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments | 5% | |
| 9019 | Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus | 5% | |
| 9020 | Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters | 5% | |
| 9021 | Orthopaedic appliances, including crutches, surgical belts and trusses, splints and other fracture appliances, artificial parts of the body, hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability | 0% or 5% | 5%: Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial | 0%: Hearing aids |
| 9022 | Apparatus based on the use of x-rays or of alpha, beta gamma or other ionising radiations, whether or not 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, examination or treatment tables, chairs and the like | 5% or 18% | 5%: Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary | 18%: Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations [other than those for medical |
| 9023 | Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses | 18% | |
| 9024 | Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) | 18% | |
| 9025 | Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments | 5% or 18% | 5%: Thermometers for medical, surgical, dental or veterinary usage | 18%: Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recor |
| 9026 | Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 | 18% | |
| 9027 | Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes | 5% or 18% | 5%: Instruments and apparatus for medical, surgical, dental or veterinary uses, for physical or chemical analysis | 18%: Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, g |
| 9028 | Gas, liquid or electricity supply or production meters, including calibrating meters therefor | 18% | |
| 9029 | Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes | 18% | |
| 9030 | Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, x-ray, cosmic or other ionising radiations | 18% | |
| 9031 | Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors | 18% | |
| 9032 | Automatic regulating or controlling instruments and apparatus | 18% | |
| 9033 | Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90 | 18% | |
| 9070 | Cloves (whole fruit, cloves and stems) | 5% | 5%: Coronary stents and coronary stent systems for use with cardiac catheters | 5%: Artificial kidney | 5%: Blood glucose monitoring system (Glucometer) and test strips |
| 9101 | Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal | 18% | |
| 9102 | Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading | 18% | |
| 9103 | Clocks with watch movements, excluding clocks of_x000d_ heading 9104 | 18% | |
| 9104 | Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels | 18% | |
| 9105 | Other clocks | 18% | |
| 9106 | Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time- registers, time-recorders) | 18% | |
| 9107 | Time switches with clock or watch movement or with synchronous motor | 18% | |
| 9108 | Watch movements, complete and assembled | 18% | |
| 9109 | Clock movements, complete and assembled | 18% | |
| 9110 | Complete watch or clock movements, unassembled or partly assembled (movement sets), incomplete watch or clock movements, assembled, rough watch or clock movements | 18% | |
| 9111 | Watch cases and parts thereof | 18% | |
| 9112 | Clock cases and cases of a similar type for other goods of this chapter, and parts thereof | 18% | |
| 9113 | Watch straps, watch bands and watch bracelets, and parts thereof | 18% | |
| 9114 | Other clock or watch parts | 18% | |
| 9201 | Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments | 18% | |
| 9202 | Other string musical instruments (for example, guitars, violins, harps) | 18% | |
| 9203 | Omitted | 0% | |
| 9204 | Omitted | 0% | |
| 9205 | Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes) other than fairground organs and |mechanical street organs | 18% | |
| 9206 | Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) | 0% | |
| 9207 | Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) | 18% | |
| 9208 | Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments | 18% | |
| 9209 | Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds | 18% | |
| 9301 | Military weapons, other than revolvers, pistols and the arms of heading | 18% | |
| 9302 | Revolvers and pistols, other than those of heading 9303 or 9304 | 40% | |
| 9303 | Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line- throwing guns) | 18% | |
| 9304 | Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 | 18% | |
| 9305 | Parts and accessories of articles of headings_x000d_ 9301 to 9304 | 18% | |
| 9306 | Bombs , grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof, cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads | 18% | |
| 9307 | Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefof | 18% | |
| 9401 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof | 18% | |
| 9402 | Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists chairs), barbers chairs and similar chairs, having rotating as well as both reclining and elevating movements, parts of the foregoing articles | 18% | |
| 9403 | Other furniture and parts thereof | 5% or 18% | 5%: Furniture wholly made of bamboo, cane or rattan | 18%: Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof |
| 9404 | Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered | 5% or 18% | 5%: Coir products (except coir mattresses) | 5%: Products wholly made of quilted textile materials not exceeding Rs 2500 per piece | 5%: Cotton quilts of sale value not exceeding Rs. 2500 per piece |
| 9405 | Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included | 5% or 18% | 5%: Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof | 18%: Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or inc |
| 9406 | Prefabricated buildings | 18% | |
| 9501 | Omitted | 18% | |
| 9502 | Omitted | 18% | |
| 9503 | Tricycles, scooters, pedal cars and similar wheeled toys, dolls carriages, dolls, other toys, reduced-size (scale) models and similar recreational models, working or not, puzzles of allkinds | 5% or 18% | 5%: Toy balloons made of natural rubber latex | 5%: Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] | 18%: Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) |
| 9504 | Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment | 5% or 18% | 5%: Playing cards, chess board, carom board and other board games, like ludo, etc. (other than Video game consoles and Machi | 18%: Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special t |
| 9505 | Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes | 18% | |
| 9506 | Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this chapter, swimming pools and paddling pools | 5% or 18% | 5%: Sports goods other than articles and equipment for general physical exercise | 18%: Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other tha |
| 9507 | Fishing rods, fish-hooks 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 | 5% | 5%: Fishing hooks | 5%: Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy birds (other than |
| 9508 | Travelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres | 18% | |
| 9601 | Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding) | 5% | |
| 9602 | Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin | 18% | |
| 9603 | Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand- operated mechanical floor sweepers, not motorised, mops and feather dusters, prepared knots and tufts for broom or brush making, paint pads and rollers, squeegees (other than roller squeegees) | 0% or 5% or 18% | 5%: Broomsticks (other than brooms consisting of twigs or other vegetable materials bound together, with or without handles) | 18%: Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweep | 0%: Muddhas made of sarkanda , Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or |
| 9604 | Hand sieves and hand riddles | 18% | |
| 9605 | Travel sets for personal toilet, sewing or shoe or clothes cleaning | 18% | |
| 9606 | Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks | 18% | |
| 9607 | Slide fasteners and parts thereof | 5% | |
| 9608 | Ball point pens; felt tipped and other poroustipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 | 0% or 18% | 18%: Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; du | 0%: Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and ta |
| 9609 | Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors chalk | 0% | |
| 9610 | Slates and boards, with writing or drawing surfaces, whether or not framed | 18% | |
| 9611 | Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks | 18% | |
| 9612 | Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes | 18% | |
| 9613 | Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks | 18% | |
| 9614 | Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof | 40% | |
| 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 | 5% | |
| 9616 | Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations | 18% | |
| 9617 | Vacuum flasks and other vacuum vessels, complete, parts thereof other than glass inners | 18% | |
| 9618 | Tailors dummies and other lay figures, automata and other animated displays, used for shop window dressing | 18% | |
| 9619 | Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles,of any material | 18% | |
| 9620 | Monopods, bipods, tripods and similar articles | 18% | |
| 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 | 5% | |
| 9702 | Original engravings, prints and lithographs | 5% | |
| 9703 | Original sculptures and statuary, in any material | 5% | |
| 9704 | Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 | 5% | |
| 9705 | Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest | 5% | |
| 9706 | Antiques of an age exceeding 100 years | 5% | |
| 9801 | All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified : (1) industrial plant, (2) irrigation project, (3) power project, other than solar power plant or solar power project (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects, other than solar power plant or solar power project, as the central government may, having regard to the economic development of the country notify in the official gazette in this behalf, and spare parts, other raw materials (including semi-finished material) or consumable stores not exceeding 10% of the value of the goods specified above provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above | 18% | |
| 9802 | Laboratory chemicals | 18% | |
| 9803 | All dutiable articles, imported by a passenger or a member of a crew in his baggage | 0% | |
| 9804 | All dutiable goods imported for personal use | 5% or 18% | 5%: All drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal | 18%: All dutiable articles intended for personal use |
| 9805 | The following articles of stores on board of a vessel or aircraft on which duty is leviable under the customs act, 1962 (52 of 1962), namely: | 18% | |
| 9806 | All goods originating in or exported from the islamic republic of pakistan | 18% | |
| 9954 | Construction services | 1% or 5% or 18% | 18%: Works contract and other construction services (standard rate) | 5%: Construction of residential apartments in a real estate project (other than affordable), without input tax credit | 1%: Construction of affordable residential apartments in a real estate project, without input tax credit |
| 9961 | Services in wholesale trade | 18% | |
| 9962 | Services in retail trade | 18% | |
| 9963 | Accommodation, food and beverage services | 5% or 18% | 5%: Hotel accommodation with value up to Rs 7,500 per unit per day, without input tax credit | 18%: Hotel accommodation above Rs 7,500 per unit per day (specified premises) | 5%: Restaurant and food services (other than in specified premises), without input tax credit |
| 9964 | Passenger transport services | 18% | |
| 9965 | Goods transport services | 5% or 18% | 5%: Goods transport agency (GTA) service, without input tax credit | 18%: Goods transport agency (GTA) opting to pay tax with input tax credit | 5%: Transport of goods in containers by rail (other than Indian Railways) and multimodal transport without air, without inpu |
| 9966 | Rental services of transport vehicles with operators | 5% | |
| 9967 | Supporting services in transport | 18% | |
| 9968 | Postal and courier services | 18% | |
| 9969 | Electricity, gas, water and other distribution services | 18% | |
| 9971 | Financial and related services | 0% | |
| 9972 | Real estate services | 18% | |
| 9973 | Leasing or rental services without operator | 18% | |
| 9981 | Research and development services | 18% | |
| 9982 | Legal and accounting services | 18% | |
| 9983 | Other professional, technical and business services | 18% | |
| 9984 | Telecommunications, broadcasting and information supply services | 18% | |
| 9985 | Support services | 18% | |
| 9986 | Support services to agriculture, hunting, forestry, fishing, mining and utilities | 18% | |
| 9987 | Maintenance, repair and installation (except construction) services | 18% | |
| 9988 | Manufacturing services on physical inputs (goods) owned by others | 1.5% or 5% or 18% | 5%: Job work for food products, textiles, printing of books/newspapers, jewellery (other than diamonds), handicraft goods, u | 1.5%: Job work in relation to diamonds of Chapter 71 | 18%: Other job work and manufacturing services on inputs owned by others |
| 9989 | Other manufacturing services; publishing, printing and reproduction services; materials recovery services | 18% | |
| 9991 | Public administration and other services provided to the community as a whole; compulsory social security services | 18% | |
| 9992 | Education services | 18% | |
| 9993 | Human health and social care services | 18% | |
| 9994 | Sewage and waste collection, treatment and disposal and other environmental protection services | 18% | |
| 9995 | Services of membership organisations | 18% | |
| 9996 | Recreational, cultural and sporting services | 40% | |
| 9997 | Other services | 18% | |
| 9998 | Domestic services | 18% | |
| 9999 | Services provided by extraterritorial organisations and bodies | 18% |