Central Tax Notifications (Rate)

CGST Notification rate 01/2017

Title CGST Rate Schedule notified under section 9 (1)
Number 01/2017
Date 28-06-2017
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1) In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the central tax of-

(i) 2.5 per cent. in respect of goods specified in Schedule I,

(ii) 6 per cent. in respect of goods specified in Schedule II,

(iii) 9 per cent. in respect of goods specified in Schedule III,

(iv) 14 per cent. in respect of goods specified in Schedule IV,

(v) 1.5 per cent. in respect of goods specified in Schedule V, and

(vi) 0.125 per cent. in respect of goods specified in Schedule VI

appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, subheading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules.

Schedule I – 2.5%

S.No.Chapter /Heading /Sub-heading /Tariff itemDescription of Goods
(1)(2)(3)
1.0303Fish, frozen, excluding fish fillets and other fish meat of heading 0304
2.0304Fish fillets and other fish meat (whether or not minced), frozen
3.0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption
4.0306Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
5.0307Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption
6.0308Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption
7.0401Ultra High Temperature (UHT) milk
8.0402Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]
9.0403Cream, yogurt, 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
10.0404Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
11.0406Chena or paneer put up in unit container and bearing a registered brand name
12.0408Birds' 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.
13.0409Natural honey, put up in unit container and bearing a registered brand name
14.0410Edible products of animal origin, not elsewhere specified or included
15.0502Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair
16.0504Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
17.0505Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers
18.0507 [Except 050790]Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.
19.0508Coral 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.
20.0510Ambergris, 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.
21.0511Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.
22.7Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower
23.0710Vegetables (uncooked or cooked by steaming or boiling in water), frozen
24.0711Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
25.0713Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name]
26.0714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets
27.0801Cashew nuts, whether or not shelled or peeled
28.0802Dried areca nuts, whether or not shelled or peeled
29.0802Dried chestnuts (singhada), whether or not shelled or peeled
30.08Dried makhana, whether or not shelled or peeled
31.0806Grapes, dried, and raisins
32.0811Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
33.0812Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
34.0814Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
35.0901Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]
36.0902Tea, whether or not flavoured [other than unprocessed green leaves of tea]
37.0903Maté
38.0904Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
39.0905Vanilla
40.0906Cinnamon and cinnamon-tree flowers
41.0907Cloves (whole fruit, cloves and stems)
42.0908Nutmeg, mace and cardamoms
43.0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper
44.0910 [other than 0910 11 10, 0910 30 10]Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices
45.10All goods i.e. cereals, put up in unit container and bearing a registered brand name
46.1001Wheat and meslin put up in unit container and bearing a registered brand name
47.1002Rye put up in unit container and bearing a registered brand name
48.1003Barley put up in unit container and bearing a registered brand name
49.1004Oats put up in unit container and bearing a registered brand name
50.1005Maize (corn) put up in unit container and bearing a registered brand name
51.1006Rice put up in unit container and bearing a registered brand name
52.1007Grain sorghum put up in unit container and bearing a registered brand name
53.1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name
54.1101Wheat or meslin flour put up in unit container and bearing a registered brand name.
55.1102Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name
56.1103Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name
57.1104Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]
58.1105Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name
59.1106Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name
60.1106 10 10Guar meal
61.1106 10 90Guar gum refined split
62.1109 00 00Wheat gluten, whether or not dried
63.12All goods other than of seed quality
64.1201Soya beans, whether or not broken other than of seed quality.
65.1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.
66.1203Copra other than of seed quality
67.1204Linseed, whether or not broken other than of seed quality
68.1205Rape or colza seeds, whether or not broken other than of seed quality
69.1206Sunflower seeds, whether or not broken other than of seed quality
70.1207Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality
71.1208Flour and meals of oil seeds or oleaginous fruits, other than those of mustard
72.1210Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin
73.1211Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered
74.1212Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included
75.1301Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]
76.1301Compounded asafoetida commonly known as heeng
77.1401Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)
78.1404 [other than 1404 90 10, 1404 90 40, 1404 90 50]Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha]
79.1507Soya-bean oil and its fractions, whether or not refined, but not chemically modified
80.1508Ground-nut oil and its fractions, whether or not refined, but not chemically modified
81.1509Olive oil and its fractions, whether or not refined, but not chemically modified.
82.1510Other 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
83.1511Palm oil and its fractions, whether or not refined, but not chemically modified.
84.1502Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified
85.1513Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
86.1514Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
87.1515Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
88.1516Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
89.1517Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
90.1518Vegetable 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
91.1701Beet sugar, cane sugar, khandsari sugar
92.1702Palmyra sugar
93.1801Cocoa beans whole or broken, raw or roasted
94.1802Cocoa shells, husks, skins and other cocoa waste
95.1803Cocoa paste whether or not de-fatted
96.1901 20 00Mixes and doughs for the preparation of bread, pastry and other baker's wares
97.1902Seviyan (vermicelli)
98.1903Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)
99.1905Pizza bread
100.1905 40 00Rusks, toasted bread and similar toasted products
101.2106 90Sweetmeats
102.2201 90 10Ice and snow
103.2301Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
104.2303Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
105.2304Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]
106.2305Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]
107.2306Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]
108.2307Wine lees; argol
109.2401Tobacco leaves
110.2502Unroasted iron pyrites
111.2503[except 2503 00 10]Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as byproduct in refining of crude oil]
112.2504Natural graphite.
113.2505Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.
114.2506Quartz (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.
115.2507Kaolin and other kaolinic clays, whether or not calcined
116.2508Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
117.2509Chalk.
118.2510Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
119.2511Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.
120.2512Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.
121.2513Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.
122.2514Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
123.2515 [Except 2515 12 10, 2515 12 20, 2515 12 90]Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine]
124.2516 [Except 2516 11 00, 2516 12 00]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.
125.2516 11 00Granite crude or roughly trimmed
126.2517Pebbles, 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; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.
127.2518Dolomite, 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; dolomite ramming mix. 2518 10 dolomite, Not calcined or sintered
128.2519Natural magnesium carbonate (magnesite); fused magnesia; deadburned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.
129.2520Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
130.2521Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
131.2522Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.
132.2524Asbestos
133.2525Mica, including splitting; mica waste.
134.2526Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.
135.2528Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3
136.2529Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
137.2530Mineral substances not elsewhere specified or included.
138.26 [other than 2619, 2620, 2621]All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste]
139.2601Iron ores and concentrates, including roasted iron pyrites
140.2602Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
141.2603Copper ores and concentrates.
142.2604Nickel ores and concentrates.
143.2605Cobalt ores and concentrates.
144.2606Aluminium ores and concentrates.
145.2607Lead ores and concentrates.
146.2608Zinc ores and concentrates.
147.2609Tin ores and concentrates.
148.2610Chromium ores and concentrates.
149.2611Tungsten ores and concentrates.
150.2612Uranium or thorium ores and concentrates.
151.2613Molybdenum ores and concentrates.
152.2614Titanium ores and concentrates.
153.2615Niobium, tantalum, vanadium or zirconium ores and concentrates.
154.2616Precious metal ores and concentrates.
155.2617Other ores and concentrates
156.2618Granulated slag (slag sand) from the manufacture of iron or steel
157.27Bio-gas
158.2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal
159.2702Lignite, whether or not agglomerated, excluding jet
160.2703Peat (including peat litter), whether or not agglomerated
161.2704Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
162.2705Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
163.2706Tar distilled from coal, from lignite or from peat
164.2710Kerosene PDS
165.2711 12 00, 2711 13 00, 2710 19 00Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
166.28Thorium oxalate
167.28Enriched KBF4 (enriched potassium fluroborate)
168.28Enriched elemental boron
169.28Nuclear fuel
170.2805 11Nuclear grade sodium
171.2845Heavy water and other nuclear fuels
172.2853Compressed air
173.30Insulin
174.3002, 3006Animal or Human Blood Vaccines
175.30Diagnostic kits for detection of all types of hepatitis
176.30Desferrioxamine injection or deferiprone
177.30Cyclosporin
178.30Medicaments (including veterinary medicaments) used in biochemic systems and not bearing a brand name
179.30Oral re-hydration salts
180.30Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule
181.30Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule
182.3101All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name
183.32Wattle extract, quebracho extract, chestnut extract
184.3202Enzymatic preparations for pre-tanning
185.3307 41 00Agarbatti
186.3402Sulphonated castor oil, fish oil or sperm oil
187.3605 00 10Handmade safety matches

Explanation.– For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: -

  • (i) frame filling;
  • (ii) dipping of splints in the composition for match heads;
  • (iii) filling of boxes with matches;
  • (iv) pasting of labels on match boxes, veneers or cardboards;
  • (v) packaging
  • 188.4001Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
    189.4016Toy balloons made of natural rubber latex
    190.4011, 4013Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws
    191.4016Erasers
    192.4101Raw 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
    193.4102Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split
    194.4103Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
    195.4104Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
    196.4105Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
    197.4106Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared
    198.4401Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
    199.4801Newsprint, in rolls or sheets
    200.4823Kites
    201.4901Brochures, leaflets and similar printed matter, whether or not in single sheets
    202.5004 to 5006Silk yarn
    203.5007Woven fabrics of silk or of silk waste
    204.5104Garneted stock of wool or of fine or coarse animal hair, shoddy wool
    205.5105Wool and fine or coarse animal hair, carded or combed
    206.5106 to 5110Yarn of wool or of animal hair
    207.5111 to 5113Woven fabrics of wool or of animal hair
    208.5201 to 5203Cotton and Cotton waste
    209.5204Cotton sewing thread, whether or not put up for retail sale
    210.5205 to 5207Cotton yarn [other than khadi yarn]
    211.5208 to 5212Woven fabrics of cotton
    212.5301All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)
    213.5302True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)
    214.5303All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)
    215.5305 to 5308All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn
    216.5309 to 5311Woven fabrics of other vegetable textile fibres, paper yarn
    217.5407, 5408Woven fabrics of manmade textile materials
    218.5512 to 5516Woven fabrics of manmade staple fibres
    219.5705Coir mats, matting and floor covering
    220.5809, 5810Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal
    221.60Knitted or crocheted fabrics [All goods]
    222.61Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece
    223.62Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece
    224.63Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece
    225.64Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.
    226.6901 00 10Bricks of fossil meals or similar siliceous earths
    227.6904 10 00Building bricks
    228.6905 10 00Earthen or roofing tiles
    229.7018Glass beads.
    230.84Pawan Chakki that is Air Based Atta Chakki
    231.8413, 8413 91Hand pumps and parts thereof
    232.8419 19Solar water heater and system
    233.8437Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof
    234.84 or 85Following renewable energy devices & parts for their manufacture
  • (a) Bio-gas plant
  • (b) Solar power based devices
  • (c) Solar power generating system
  • (d) Wind mills, Wind Operated Electricity Generator (WOEG)
  • (e) Waste to energy plants / devices
  • (f) Solar lantern / solar lamp
  • (g) Ocean waves/tidal waves energy devices/plants
  • 235.8601Rail locomotives powered from an external source of electricity or by electric accumulators
    236.8602Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof
    237.8603Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
    238.8604Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)
    239.8605Railway 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)
    240.8606Railway or tramway goods vans and wagons, not self-propelled
    241.8607Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof
    242.8608Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
    243.8713Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
    244.8802Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.
    245.8803Parts of goods of heading 8802
    246.8901Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
    247.8902Fishing vessels; factory ships and other vessels for processing or preserving fishery products
    248.8904Tugs and pusher craft
    249.8905Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
    250.8906Other vessels, including warships and lifeboats other than rowing boats
    251.8907Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
    252.Any chapterParts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
    253.90Coronary stents and coronary stent systems for use with cardiac catheters
    254.90 or any other ChapterArtificial kidney
    255.90 or 84Disposable sterilized dialyzer or micro barrier of artificial kidney
    256.90 or any other ChapterParts of the following goods, namely:-
  • (i) Crutches;
  • (ii) Wheel chairs;
  • (iii) Walking frames;
  • (iv) Tricycles;
  • (v) Braillers; and
  • (vi) Artificial limbs
  • 257.90 or any other ChapterAssistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule
    258.9405 50 31Kerosene pressure lantern
    259.9405 91 00, 9405 92 00 or 9405 99 00Parts of kerosene pressure lanterns including gas mantles
    260.9603 10 00Broomsticks
    261.9704Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907
    262.9705Numismatic coins
    263.9804Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use.

    List 1 [See S.No.180 of the Schedule I]

    (1) Amikacin

    (2) Amphotericin-B

    (3) Amrinone

    (4) Aprotinin

    (5) Baclofen

    (6) Bleomycin

    (7) Busulphan

    (8) BCG vaccine, Iopromide, Iotrolan

    (9) Chlorambucil

    (10) Chorionic Gonadotrophin

    (11) Clindamycin

    (12) Cyclophosphamide

    (13) Dactinomycin

    (14) Daunorubicin

    (15) Desferrioxamine

    (16) Dimercaprol

    (17) Disopyramide phosphate

    (18) Dopamine

    (19) Eptifibatide

    (20) Glucagon

    (21) Hydroxyurea

    (22) Isoprenaline

    (23) Isoflurane

    (24) Lactulose

    (25) Lomustine

    (26) Latanoprost

    (27) Melphalan

    (28) Mesna

    (29) Methotrexate

    (30) MMR (Measles, mumps and rubella) vaccine

    (31) Mustin Hydrochloride

    (32) Pancuronium Bromide

    (33) Praziquantel

    (34) Protamine

    (35) Quinidine

    (36) Sodium Cromoglycate spin caps and cartridges

    (37) Sodium Hyalauronatesterile 1% and 1.4% solution

    (38) Somatostatin

    (39) Strontium Chloride (85Sr.)

    (40) Thioguanine

    (41) Tobramycin

    (42) TetanusImmunoglobin

    (43) Typhoid Vaccines:

    (a) VI Antigen of Salmonella Typhi, and

    (b) Ty2la cells and attenuated non-pathogenic strains of S.Typhi

    (44) Tretinoin

    (45) Tribavirin / Ribavirin

    (46) Urokinase

    (47) Ursodeoxycholic Acid

    (48) Vancomycin

    (49) Vasopressin

    (50) Vecuronium Bromide

    (51) Zidovudine

    (52) 5-Fluorouracil

    (53) Pegulated Liposomal Doxorubicin Hydrochloride injection

    (54) Ketoanalogue preparation of essential amino acids

    (55) Pergolide

    (56) Kit for bedside assay of Troponin-T

    (57) Solution for storing, transporting, flushing donor organs for transplant

    (58) Miltefosine

    (59) Milrinone Lactate

    (60) Methoxy Isobutile Isonitrile (MIBI)

    (61) Haemophilus Influenzae Type b Vaccine

    (62) Mycophenolate Sodium

    (63) Verteporfin

    (64) Daclizumab

    (65) Ganciclovir

    (66) Drotrecoginalfa (activated)

    (67) Eptacogalfa activated recombinant coagulation factor VIIa

    (68) Muromonab CD3

    (69) Japanese encephalitis vaccine

    (70) Valganciclovir

    (71) Low molecular weight heparin

    (72) Efavirenz

    (73) Emtricitabine;

    (74) Azathioprine;

    (75) Antinomycin D;

    (76) Cytosine Arabinoside (Cytarabine);

    (77) Vinblastine Sulphate

    (78) Vincristine;

    (79) Eurocollins Solution;

    (80) Everolimus tablets/dispersible tablets;

    (81) Poractant alfa

    (82) Troponin-I whole blood test kit;

    (83) Blower/mister kit for beating heart surgery;

    (84) Fluoro Enzyme Immunoassay Diagnostic kits.

    (85) Tablet Telbivudine

    (86) Injection Exenatide

    (87) DTaP-IPV-Hibor PRP-T combined Vaccine

    (88) Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein)

    (89) Injection Thyrotropin Alfa

    (90) Injection Omalizumab.

    (91) Abatacept

    (92) Daptomycin

    (93) Entacevir

    (94) Fondaparinux Sodium

    (95) Influenza Vaccine

    (96) Ixabepilone

    (97) Lapatinib

    (98) Pegaptanib Sodium injection

    (99) Suntinib Malate

    (100) Tocilizumab

    (101) Agalsidase Beta

    (102) Anidulafungin

    (103) Capsofungin acetate

    (104) Desflurane USP

    (105) Heamostatic Matrix with Gelatin and human Thrombin

    (106) Imiglucerase

    (107) Maraviroc

    (108) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate)

    (109) Sorafenib tosylate

    (110) Varenciline tartrate

    (111) 90 Yttrium

    (112) Nilotinib

    (113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection

    (114) Micafungin sodium for injection

    (115) Bevacizumab

    (116) Raltegravir potassium

    (117) Rotavirus Vaccine (Live Oral Pentavalent)

    (118) Pneumococcal Polysaccharide Vaccine

    (119) Temsirolimus Concentrate for infusion for injection

    (120) Natalizumab

    (121) Octreotide

    (122) Somatropin

    (123) Aurothiomalate Sodium

    (124) Asparaginase

    (125) Agglutinating Sera

    (126) Anti-Diphtheria Normal Human Immunoglobulin

    (127) Anti-human lymophocyte immunoglobulin IV

    (128) Anti-human thymocyte immunoglobulin IV

    (129) Anti-Pertussis Normal Human Immunoglobulin

    (130) Anti-Plague serum

    (131) Anti-Pseudomonas Normal Human Immunoglobulin

    (132) Basiliximab

    (133) Beractant Intra-tracheal Suspension

    (134) Blood group sera

    (135) Botulinum Toxin Type A

    (136) Burn therapy dressing soaked in gel

    (137) Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders

    (138) Bovine Albumin

    (139) Bretyleum Tossylate

    (140) Calcium Disodium Edetate

    (141) Carmustine

    (142) Cesium Tubes

    (143) Calcium folinate

    (144) Cholestyramine

    (145) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)

    (146) Cobalt-60

    (147) Corticotrophin

    (148) Cyanamide

    (149) Diagnostic Agent for Detection of Hepatitis B Antigen

    (150) Diagnostic kits for detection of HIV antibodies

    (151) Diphtheria Antitoxin sera

    (152) Diazoxide

    (153) Edrophonium

    (154) Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]

    (155) Epirubicin

    (156) Fibrinogen

    (157) Floxuridine

    (158) Flucytosin

    (159) Flecainide

    (160) Fludarabine Phosphate

    (161) Foetal Bovine Serum (FBS)

    (162) Gadolinium DTPA Dimeglumine

    (163) Gallium Citrate

    (164) Gasgangrene Anti-Toxin Serum

    (165) Goserlin Acetate

    (166) Hepatitis B Immunoglobulin

    (167) Hexamethylmelamine

    (168) Hydralazine

    (169) Idarubicine

    (170) Idoxuridine

    (171) Immuno assay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C.

    (172) Inactivated rabies vaccine [Human diploid cell]

    (173) Inactivated rabies vaccine [Vero-cell]

    (174) Intravenous amino acids

    (175) Intravenous Fat Emulsion

    (176) Iopamidol

    (177) Iohexol

    (a) Indium(III) inbleomycin

    (b) Indium113 Sterile generator and elution accessories

    (c ) Indium113 in brain scanning kit

    (d)Indium113 in liver scanning kit

    (178) Iscador, CLIA diagnostic kits

    (179) Levodopa with benserazine

    (180) Lenograstim

    (181) Meningococcoal A and C combined vaccine with diluant solvent

    (182) Methicillin

    (183) Metrizamide Inj with diluant

    (184) Monocomponent insulins

    (185) Mycophenolate Mofetil

    (186) Normal Human plasma

    (187) Normal Human immunoglobulin

    (188) Nuclear magnetic resonance contrast agent

    (189) Normal Human serum Albumin

    (190) Penicillamine

    (191) Pentamidine

    (192) Penicillinase

    (193) Poliomyelitis vaccine (inactivated and live)

    (194) Potassium Aminobenzoate

    (195) Porcine Insulin Zinc Suspension

    (196) Prednimustine

    (197) Porcine and Bovine insulin

    (198) Purified Chick Embryo Cell Rabies Vaccine

    (199) Pyridostigmine

    (200) Pneumocystis cariniiI F kits

    (201) Prostaglandin E1 (PGE1)

    (202) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin)

    (203) Radioisotope TI 201

    (a) Rabbit brains thromboplastin for PT test

    (b) Reagent for PT tests

    (c) Human Thrombin for TT tests

    (204) Rabies immune globulin of equine origin

    (205) Sevoflurane

    (206) Recuronium Bromide

    (207) Septopal beads and chains

    (208) Sodium Arsenate

    (209) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones

    (210) Solution of Nucleotides and Nucliosides

    (211) Specific Desensitizing Vaccine

    (212) Sterile Absorbable Haemostat for control of surgical vessel bleeding

    (213) Strontium SR-89 Chloride

    (214) Suxamethonium Chloride

    (215) Selenium-75

    (216) Teicoplanin

    (217) Tetrofosmin

    (218) Ticarcillin

    (219) Tranexamic Acid

    (220) Tocainide

    (221) Tri-iodothyronine

    (222) Triethylene Tetramine

    (223) Thrombokinase

    (224) Teniposide

    (225) Trans-1-diamino cyclohexane Oxalatoplatinum

    (226) Ticarcillin Disodium and Potassium Clavulanate combination

    (227) Vindesin Sulphate

    (228) X-ray diagnostic agents, the following:-

    (a) Propylidone

    (b) Ethyliodophenylundecylate

    (c) Iodipammide methyl glucamine

    (d) Lipidollutra fluid

    (e) Patentblue

    (f) Zalcitabine

    (229) Zoledronic Acid

    (230) Anti-Haemophilic Factors Concentrate (VIII and IX)

    List 2 [See S.No.181 of the Schedule I]

    (1) Streptomycin

    (2) Isoniazid

    (3) Thiacetazone

    (4) Ethambutol

    (5) Sodium PAS

    (6) Pyrazinamide

    (7) Dapsone

    (8) Clo- fazamine

    (9) Tetracycline Hydrochloride

    (10) Pilocarpine

    (11) Hydrocortisone

    (12) Idoxuridine

    (13) Acetazolamide

    (14) Atro- pine

    (15) Homatroprn

    (16) Chloroquine

    (17) Amodiaquine

    (18) Quinine

    (19) Pyrimethamine

    (20) Sulfametho pyrezine

    (21) Diethyl Carbamazine

    (22) Arteether or formulation of artemisinin.

    List 3 [See S.No.257 of the Schedule I]

    (A) (1) Braille writers and braille writing instruments

    (2) Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers

    (3) Canes, Electronic aids like the Sonic Guide

    (4) Optical, Environmental Sensors

    (5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator

    (6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Com- passes and Spar Wheels

    (7) Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks

    (8) Drafting, Drawing aids, tactile displays

    (9) Specially adapted clocks and watches

    (B) (1) Orthopaedic appliances falling under heading No. 90.21 of the First Schedule

    (2) Wheel chairs falling under heading No. 87.13 of the First Schedule

    (C) Artificial electronic larynx and spares thereof

    (D) Artificial electronic ear (Cochlear implant)

    (E) (1) Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, braille embossers, talking calculators, talking thermometers

    (2) Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines

    (3) Braille paper

    (4) All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind

    (5) Aids for improving mobility of the blind such as electronic orientation and obstacle detectbn appliance and white canes

    (6) Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind

    (7) Assistive listening devices, audiometers

    (8) External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags

    (9) Instruments and implants for severely physically handicapped patients and joints replacement and spinal instru- ments and implants including bone cement.

    Schedule II – 6%

    table1table2table3table4table5table6table7table8table9table10table11table12table13table14table15table16table17table18table19table20table21table22table23table24table25table26

    Schedule III – 9%

    table2-1table2-2table2-3table2-4table2-5table2-6table2-7table2-8table2-9table2-10table2-11table2-12table2-13table2-14table2-15table2-16table2-17table2-18table2-19table2-20table2-21table2-22table2-23table2-24table2-25table2-26table2-27table2-28table2-29table2-30table2-31table2-32table2-33table2-34table2-35table2-36table2-37table2-38table2-39table2-40table2-41table2-42table2-43table2-44table2-45table2-46table2-47table2-48table2-49table2-50

    Schedule IV – 14%

    table3-1table3-2table3-3table3-4table3-5table3-6table3-7table3-8table3-9table3-10table3-11table3-12table3-13table3-14table3-15table3-16table3-17table3-18table3-19table3-20table3-21table3-22table3-23table3-24table3-25table3-26table3-27table3-28table3-29

    Schedule V – 1.5%

    S.No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
    (1)(2)(3)
    1.7101Pearls, 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
    2.7102Diamonds, whether or not worked, but not mounted or set [other than Non-Industrial Unworked or simply sawn, cleaved or bruted]
    3.7103Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]
    4.7104Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]
    5.7105Dust and powder of natural or synthetic precious or semi-precious stones
    6.7106Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form
    7.7107Base metals clad with silver, not further worked than semi-manufactured
    87108Gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form
    9.7109Base metals or silver, clad with gold, not further worked than semimanufactured
    10.7110Platinum, unwrought or in semi-manufactured forms, or in powder form
    11.7111Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
    12.7112Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.
    13.7113Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
    14.7114Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal
    15.7115Other articles of precious metal or of metal clad with precious metal
    16.7116Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
    17.7117Imitation jewellery
    18.7118Coin

    Schedule VI – 0.125%

    S.No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
    (1)(2)(3)
    1.7102Diamonds, non-industrial unworked or simply sawn, cleaved or bruted
    2.7103Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped
    3.7104Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped

    Explanation. – For the purposes of this notification,-

    (i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a predetermined quantity or number, which is indicated on such package.

    (ii) The phrase “registered brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999.

    (iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

    (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

    2) This notification shall come into force with effect from the 1st day of July, 2017.

    Explanation. – For the purposes of this notification,-

    (i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a predetermined quantity or number, which is indicated on such package.

    (ii) The phrase “registered brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999.

    (iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

    (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

    2) This notification shall come into force with effect from the 1st day of July, 2017.