The Central Goods and Services Tax Act, 2017 Notification
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I - 2.5%

S. No.	Chapter / Heading / Sub-heading / Tariff item	Description of Goods	Amended By Notification No.
(1)	(2)	(3)	(4)
1	0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210	All goods [other than fresh or chilled], pre-packaged and labelled	(1) Entry Substituted By 41/2017-CTR Dt. 14/11/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
2	0303, 0304, 0305, 0306, 0307, 0308, 0309	All goods [other than fresh or chilled], pre-packaged and labelled	(1) Entry Substituted By 41/2017-CTR Dt. 14/11/2017 (2) HSN Substituted By 18/2021-CTR Dt. 28/12/2021 (3) Description modified By 06/2022-CTR Dt. 13/07/2022
3.		Omitted w.e.f. 15-11-2017	Entry Omitted By 41/2017-CTR Dt. 14/11/2017
4.		Omitted w.e.f. 15-11-2017	Entry Omitted By 41/2017-CTR Dt. 14/11/2017
5.		Omitted w.e.f. 15-11-2017	Entry Omitted By 41/2017-CTR Dt. 14/11/2017
6.		Omitted w.e.f. 15-11-2017	Entry Omitted By 41/2017-CTR Dt. 14/11/2017
7.	0401	Ultra High Temperature (UHT) milk
8.	0402	Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]
9.	0403	Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa	Description Substituted By 18/2021-CTR Dt. 28/12/2021
9A	0403	Curd, Lassi, Butter milk, pre-packaged and labelled	Entry Inserted By 06/2022-CTR Dt. 13/07/2022
10.	0404	Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
11.	0406	Chena or paneer, pre-packaged and labelled	(1) Description modified By 27/2017-CTR Dt. 22/9/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
12.	0408	Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.
13.	0409	Natural honey, pre-packaged and labelled	(1) Description modified By 27/2017-CTR Dt. 22/9/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
14.	0410	Insects and other edible products of animal origin, not elsewhere specified or included	Description Substituted By 18/2021-CTR Dt. 28/12/2021
15.	0502	Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.
16.	0504	All goods [other than fresh or chilled], pre-packaged and labelled	(1) Description Substituted By 41/2017-CTR Dt. 14/11/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
17.	0505	Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers
18.	0507 [Except 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.	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.
20.	0510	Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.
21.	0511	Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.
22.	7	Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower
23.		Omitted w.e.f. 01.01.2019	(1) Description Substituted By 41/2017-CTR Dt. 14/11/2017 (2) Entry Omitted By 24/2018-CTR Dt. 31/12/2018
24.		Omitted w.e.f. 01.01.2019	Entry Omitted By 24/2018-CTR Dt. 31/12/2018
25.	0713	Dried leguminous vegetables, shelled, whether or not skinned or split , pre-packaged and labelled	(1) Description modified By 27/2017-CTR Dt. 22/9/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
26.	0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, pre-packaged and labelled	(1) Description Substituted By 41/2017-CTR Dt. 14/11/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
27.	0801	Cashew nuts, whether or not shelled or peeled, desiccated coconuts	Description Substituted By 41/2017-CTR Dt. 14/11/2017
28.	0802	Dried areca nuts, whether or not shelled or peeled
29.	0802,0813	Dried chestnuts (singhada), whether or not shelled or peeled	HSN Substituted by 34/2017-CTR Dt. 13/10/2017
29A	0802	Walnuts, whether or not shelled	Entry Inserted by 27/2017-CTR Dt. 22/9/2017
30.	08	Dried makhana, whether or not shelled or peeled, pre-packaged and labelled	(1) Description Substituted By 41/2017-CTR Dt. 14/11/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
30A	0804	Mangoes sliced, dried	Entry Inserted by 34/2017-CTR Dt. 13/10/2017
31.	0806	Grapes, dried, and raisins
32.	0811	Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
33.	0812	Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
33A		Omitted w.e.f. 01-10-2019	(1) Entry Inserted 27/2017-CTR Dt. 22/9/2017 (2) Entry Omitted By 14/2019-CTR Dt. 30/09/2019
34.	0814	Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
35.	0901	Coffee roasted, whether or not decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]
36.	0902	Tea, whether or not flavoured [other than unprocessed green leaves of tea]
37.	0903	Maté
38.	0904	Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
39.	0905	Vanilla
40.	0906	Cinnamon and cinnamon-tree flowers
41.	0907	Cloves (whole fruit, cloves and stems)
42.	0908	Nutmeg, mace and cardamoms
43.	0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]
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.	10	All goods i.e. cereals, pre-packaged and labelled	(1) Description modified By 27/2017-CTR Dt. 22/9/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
46.	1001	Wheat and meslin , pre-packaged and labelled	(1) Description modified By 27/2017-CTR Dt. 22/9/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
47.	1002	Rye , pre-packaged and labelled	(1) Description modified By 27/2017-CTR Dt. 22/9/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
48.	1003	Barley , pre-packaged and labelled	(1) Description modified By 27/2017-CTR Dt. 22/9/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
49.	1004	Oats , pre-packaged and labelled	(1) Description modified By 27/2017-CTR Dt. 22/9/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
50.	1005	Maize (corn), pre-packaged and labelled	(1) Description modified By 27/2017-CTR Dt. 22/9/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
51.	1006	Rice , pre-packaged and labelled	(1) Description modified By 27/2017-CTR Dt. 22/9/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
52.	1007	Grain sorghum , pre-packaged and labelled	(1) Description modified By 27/2017-CTR Dt. 22/9/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
53.	1008	Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi , pre-packaged and labelled	(1) Description modified By 27/2017-CTR Dt. 22/9/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
54.	1101	Wheat or meslin flour, pre-packaged and labelled	(1) Description modified By 27/2017-CTR Dt. 22/9/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
55.	1102	Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. , pre-packaged and labelled	(1) Description modified By 27/2017-CTR Dt. 22/9/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
56.	1103	Cereal groats, meal and pellets, including suji and dalia , pre-packaged and labelled	(1) Description modified By 27/2017-CTR Dt. 22/9/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
57.	1104	Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]
58.	1105	Meal, powder, Flour, flakes, granules and pellets of potatoes , pre-packaged and labelled	(1) Description modified By 27/2017-CTR Dt. 22/9/2017 (2) Description modified By 41/2017-CTR Dt. 14/11/2017 (3) Description modified By 06/2022-CTR Dt. 13/07/2022
59.	1106	Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 0713], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, pre-packaged and labelled	(1) Description modified By 27/2017-CTR Dt. 22/9/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
60.		Omitted w.e.f. 15-11-2017	Entry Omitted By 41/2017-CTR Dt. 14/11/2017
61.	0713	Guar gum refined split
62.	1109 00 00	Wheat gluten, whether or not dried
63.	12	All goods other than of seed quality
64.	1201	Soya beans, whether or not broken other than of seed quality.
65.	1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.
66.	1203	Copra	Description modified By 41/2017-CTR Dt. 14/11/2017
67.	1204	Linseed, whether or not broken other than of seed quality.
68.	1205	Rape or colza seeds, whether or not broken other than of seed quality.
69.	1206	Sunflower seeds, whether or not broken other than of seed quality
70.	1207	Other 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.	1208	Flour and meals of oil seeds or oleaginous fruits, other than those of mustard
71A	1209	Tamarind seeds meant for any use other than sowing	Entry Inserted By 08/2021-CTR Dt. 30/09/2021
72	1210 20 00	Hop cones, ground, powdered or in the form of pellets; lupulin	Entry substituted By 41/2017-CTR Dt. 14/11/2017
73.	1211	Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered
74.	1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included
75.	1301	Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]
76.	1301	Compounded asafoetida commonly known as heeng
76A	13	Tamarind kernel powder	Entry Inserted By 6/2018-CTR Dt. 25/01/2018
77.	1401	Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)
78	1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]	Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked]	Entry substituted By 41/2017-CTR Dt. 14/11/2017
78A	1404 or 3305	Mehendi paste in cones	Entry Inserted By 6/2018-CTR Dt. 25/01/2018
79.	1507	Soya-bean oil and its fractions, whether or not refined, but not chemically modified
80.	1508	Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
81.	1509	Olive oil and its fractions, whether or not refined, but not chemically modified.
82.	1510	Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509
83.	1511	Palm oil and its fractions, whether or not refined, but not chemically modified.
84.	1512	Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
85.	1513	Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
86.	1514	Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
87.	1515	Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.	Description Substituted By 18/2021-CTR Dt. 28/12/2021
88.	1516	Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
89.	1517	Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
90.	1518	Vegetable fats and oils and their 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.	1701	Beet sugar, cane sugar	Description modified By 41/2017-CTR Dt. 14/11/2017
91A	1701 or 1702	Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled	Entry Inserted By 06/2022-CTR Dt. 13/07/2022 Description modified By 03/2023-CTR Dt. 28/02/2023
92.	1702 or 1704	Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa.	Description substituted By 41/2017-CTR Dt. 14/11/2017
92A.	1703	Molasses	Entry Inserted By 17/2023 Dt. 19-10-2023
93.	1801	Cocoa beans whole or broken, raw or roasted
94.	1802	Cocoa shells, husks, skins and other cocoa waste
95.	1803	Cocoa paste whether or not de-fatted
96.	1901 20 00	Mixes and doughs for the preparation of bread, pastry and other baker's wares
96A.	1901	Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled	Entry Inserted By 17/2023 Dt. 19-10-2023
97.	1902	Seviyan (vermicelli)
98.	1903	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)
98A	1904	Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, pre-packaged and labelled	Entry Inserted By 06/2022-CTR Dt. 13/07/2022
99.	1905	Pizza bread
99A	1905 or 2106	Khakhra, plain chapatti or roti	Entry Inserted by 34/2017-CTR Dt. 13/10/2017
99B.	1905	Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion	Entry Inserted by 9/2023-CTR Dt. 26/07/2023
100.	1905 40 00	Rusks, toasted bread and similar toasted products
100A	2106	Roasted Gram, idli/dosa batter, chutney powder	(1) Entry Inserted 27/2017-CTR Dt. 22/9/2017 (2) Description modified By 41/2017-CTR Dt. 14/11/2017
101.	2106 90	Sweetmeats
101A	2106 90	Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those pre-packaged and labelled	(1) Entry Inserted by 34/2017-CTR Dt. 13/10/2017 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
102.	2201 90 10	Ice and snow
102A	2207	Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)	Entry Inserted By 18/2018-CTR Dt. 26/07/2018 Entry Substituted By 12/2022-CTR Dt. 30/12/2022
103.	2301	Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
103A.	2302	Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake]	Entry Substituted By 12/2022-CTR Dt. 30/12/2022
103B	2302	Rice bran (other than de-oiled rice bran)	Entry Inserted By 6/2018-CTR Dt. 25/01/2018
104.	2303	Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
105.	2304	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil	Description modified By 27/2017-CTR Dt. 22/9/2017
106.	2305	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil	Description modified By 27/2017-CTR Dt. 22/9/2017
107.	2306	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake	(1) Description modified By 27/2017-CTR Dt. 22/9/2017 (2) Description Substituted By 18/2021-CTR Dt. 28/12/2021
108.	2307	Wine lees; argol
108A.	2309	Fish soluble paste	Entry Inserted by 9/2023-CTR Dt. 26/07/2023
109.	2401	Tobacco leaves
110.	2502	Unroasted iron pyrites.
111	2503	Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur	Entry substituted By 41/2017-CTR Dt. 14/11/2017
112.	2504	Natural graphite.
113.	2505	Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.
114.	2506	Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
115.	2507	Kaolin and other kaolinic clays, whether or not calcined.
116.	2508	Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
117.	2509	Chalk.
118.	2510	Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
119.	2511	Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.
120.	2512	Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.
121.	2513	Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.
122.	2514	Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
123.	2515 (Except 2515 12 10, 2515 12 20, 2515 12 90) or 6802	Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use	Entry Substitued By 18/2018-CTR Dt. 26/07/2018
123A	2515 11 00	Marble and travertine, crude or roughly trimmed	Entry Inserted By 24/2018-CTR Dt. 31/12/2018
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 00	Granite crude or roughly trimmed
126.	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; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.
127.	2518	Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; 2518 10 dolomite, Not calcined or sintered	Description Substituted By 18/2021-CTR Dt. 28/12/2021
128.	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.
129.	2520	Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
130.	2521	Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
131.	2522	Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.
132.	2524	Asbestos
133.	2525	Mica, including splitting; mica waste.
134.	2526	Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.
135.	2528	Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3(calculated on dry weight)	Description modified By 41/2017-CTR Dt. 14/11/2017
136.	2529	Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
137.	2530	Mineral substances not elsewhere specified or included.
138.		Omitted w.e.f. 01-10-2021	Entry Omitted By 08/2021-CTR Dt. 30/09/2021
139.		Omitted w.e.f. 01-10-2021	Entry Omitted By 08/2021-CTR Dt. 30/09/2021
140.		Omitted w.e.f. 01-10-2021	Entry Omitted By 08/2021-CTR Dt. 30/09/2021
141.		Omitted w.e.f. 01-10-2021	Entry Omitted By 08/2021-CTR Dt. 30/09/2021
142.		Omitted w.e.f. 01-10-2021	Entry Omitted By 08/2021-CTR Dt. 30/09/2021
143.		Omitted w.e.f. 01-10-2021	Entry Omitted By 08/2021-CTR Dt. 30/09/2021
144.		Omitted w.e.f. 01-10-2021	Entry Omitted By 08/2021-CTR Dt. 30/09/2021
145.		Omitted w.e.f. 01-10-2021	Entry Omitted By 08/2021-CTR Dt. 30/09/2021
146.		Omitted w.e.f. 01-10-2021	Entry Omitted By 08/2021-CTR Dt. 30/09/2021
147.		Omitted w.e.f. 01-10-2021	Entry Omitted By 08/2021-CTR Dt. 30/09/2021
148.		Omitted w.e.f. 01-10-2021	Entry Omitted By 08/2021-CTR Dt. 30/09/2021
149.	2611	Tungsten ores and concentrates.
150.	2612	Uranium or thorium ores and concentrates.
151.	2613	Molybdenum ores and concentrates.
152.	2614	Titanium ores and concentrates.
153.	2615	Niobium, tantalum, vanadium or zirconium ores and concentrates.
154.	2616	Precious metal ores and concentrates.
155.	2617	Other ores and concentrates
156.	2618	Granulated slag (slag sand) from the manufacture of iron or steel
156A	2621	Fly Ash	Entry inserted By 41/2017-CTR Dt. 14/11/2017
156B.	2619	Linz-Donawitz (LD) Slag	Entry Inserted by 9/2023-CTR Dt. 26/07/2023
157.	27	Bio-gas
158.	2701	Coal; briquettes, ovoids and similar solid fuels manufactured from coal
159.	2702	Lignite, whether or not agglomerated, excluding jet
160.	2703	Peat (including peat litter), whether or not agglomerated
161.	2704	Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
162.	2705	Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
163.		Omitted w.e.f. 18-07-2022	Entry Omitted By 06/2022-CTR Dt. 13/07/2022
164.	2710	(a) kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO180CST ii. IFO 380 CST iii. Marine Fuel 0.5% (FO)	(1) Description Substituted by 34/2017-CTR Dt. 13/10/2017 (2)Description Modified By 14/2019-CTR Dt. 30/09/2019
165.	2711 12 00, 2711 13 00, 2711 19 10	Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.	(1) Description modified By 6/2018-CTR Dt. 25/01/2018 (2) HSN Code substituted By 1/2024-CTR Dt. 03/01/2024
165A	2711 12 00 2711 13 00, 2711 19 10	Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers	(1) Entry Inserted By 6/2018-CTR Dt. 25/01/2018 (2) HSN Code substituted By 1/2024-CTR Dt. 03/01/2024
166.	28	Thorium oxalate
167.	28	Enriched KBF4 (enriched potassium fluroborate)
168.	28	Enriched elemental boron
169.	28	Nuclear fuel
170.	2805 11	Nuclear grade sodium
170A	2809	Fertilizer grade phosphoric acid	Entry Inserted By 18/2018-CTR Dt. 26/07/2018
171.	2845	Heavy water and other nuclear fuels
172.	2853	Compressed air
173.	30	Insulin
174.	3002, 3006	Animal or Human Blood Vaccines
175.	30	Diagnostic kits for detection of all types of hepatitis
176.	30	Desferrioxamine injection or deferiprone
177.	30	Cyclosporin
178.	30	Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name
179.	30	Oral re-hydration salts
180.	30 or any chapter	Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule
181.	30	Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule
181A	30	Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia	Entry Inserted by 34/2017-CTR Dt. 13/10/2017
181B	3006	Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes	Entry Inserted By 06/2022-CTR Dt. 13/07/2022
182.	3101	All goods i.e. animal or vegetable fertilisers or organic fertilisers, pre-packaged and labelled	Description modified By 06/2022-CTR Dt. 13/07/2022s
182A	3102	Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers	Entry Inserted By 18/2017-CTR Dt. 30/6/2017
182B	3103	Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers	Entry Inserted By 18/2017-CTR Dt. 30/6/2017
182C	3104	Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers	Entry Inserted By 18/2017-CTR Dt. 30/6/2017
182D	3105	Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers.	Entry Inserted By 18/2017-CTR Dt. 30/6/2017
183.	32	Wattle extract, quebracho extract, chestnut extract
184.	3202	Enzymatic preparations for pre-tanning
185.	3307 41 00	Agarbatti, lobhan, dhoop batti, dhoop, sambhrani	Description modified By 27/2017-CTR Dt. 22/9/2017
186.	3402	Sulphonated castor oil, fish oil or sperm oil
186A	3816	Dolomite ramming mix	(1) Entry Inserted By 08/2021-CTR Dt. 30/09/2021 (2) Entry Substituted By 18/2021-CTR Dt. 28/12/2021
186B	3826	Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel	(1) Entry Inserted By 18/2021-CTR Dt. 28/12/2021
187.		Omitted w.e.f. 01-04-2020	Entry Omitted 03/2020-CTR Dt. 25/03/2020
187A		Omitted w.e.f. 01-10-2021	(1) Entry Inserted by 34/2017-CTR Dt. 13/10/2017 (2) Entry Omitted By 08/2021-CTR Dt. 30/09/2021
188.	4001	Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
188A	4004 00 00	Waste parings or scrap of rubber (other than hard rubber)	Entry Inserted by 34/2017-CTR Dt. 13/10/2017
189	4011 30 00	New pneumatic tyres, of rubber of a kind used on aircraft	Entry substituted By 41/2017-CTR Dt. 14/11/2017
190.	4011, 4013	Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws
191.	4016	Erasers
191A	4017	Waste or scrap of hard rubber	Entry Inserted by 34/2017-CTR Dt. 13/10/2017
192.	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
193.	4102	Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split
194.	4103	Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
195.	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
196.	4105	Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
197.	4106	Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared
197A		Omitted w.e.f. 18-07-2022	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Entry Omitted By 06/2022-CTR Dt. 13/07/2022
197B		Omitted w.e.f. 18-07-2022	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Entry Omitted By 06/2022-CTR Dt. 13/07/2022
197C		Omitted w.e.f. 18-07-2022	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Entry Omitted By 06/2022-CTR Dt. 13/07/2022
197D		Omitted w.e.f. 18-07-2022	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Entry Omitted By 06/2022-CTR Dt. 13/07/2022
197 E		Omitted w.e.f. 18-07-2022	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Entry Omitted By 06/2022-CTR Dt. 13/07/2022
198.	4401	Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
198A	4501	Natural Cork, raw or simply prepared	(1) Entry Inserted By 27/2017-CTR Dt. 22/9/2017 (2) Description Substituted by 6/2018-CTR Dt. 25/01/2018 (3) Entry Inserted By 24/2018-CTR Dt. 31/12/2018
198AA	4601, 4602	Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork	Re-numbered By 24/2018-CTR Dt. 31/12/2018
198B	4707	Recovered waste or scrap of paper or paperboard	Entry Inserted by 34/2017-CTR Dt. 13/10/2017
199.	4801	Newsprint, in rolls or sheets
200.	4823	Kites, Paper mache articles	Description modified By 27/2017-CTR Dt. 22/9/2017
201.	4901	Brochures, leaflets and similar printed matter, whether or not in single sheets
201A		Omitted w.e.f. 13-10-2017	(1) Entry Inserted By 27/2017-CTR Dt. 22/9/2017 (2) Entry Omitted by 34/2017-CTR Dt. 13/10/2017
202.	5004 to 5006	Silk yarn
203.	5007	Woven fabrics of silk or of silk waste
204.	5104	Garneted stock of wool or of fine or coarse animal hair, shoddy wool
205.	5105	Wool and fine or coarse animal hair, carded or combed
206.	5106 to 5110	Yarn of wool or of animal hair
207.	5111 to 5113	Woven fabrics of wool or of animal hair
208.	5201 to 5203	Cotton and Cotton waste
209.	5204	Cotton sewing thread, whether or not put up for retail sale
210.	5205 to 5207	Cotton yarn [other than khadi yarn]
211.	5208 to 5212	Woven fabrics of cotton
212.	5301	All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)
213.	5302	True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)
214.	5303	All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)
215.	5305 to 5308	All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn , including coir pith compost, pre-packaged and labelled	(1) Description modified By 18/2018-CTR Dt. 26/07/2018 (2) Description modified By 06/2022-CTR Dt. 13/07/2022
216.	5309 to 5311	Woven fabrics of other vegetable textile fibres, paper yarn
217.	5407, 5408	Woven fabrics of manmade textile materials
218.	5512 to 5516	Woven fabrics of manmade staple fibres
218A	5605 0010	Real zari thread (gold) and silver thread, combined with textile thread	Entry Inserted by 34/2017-CTR Dt. 13/10/2017
218AA.	56050020	Imitation zari thread or yarn known by any name in trade parlance	Entry Inserted by 9/2023-CTR Dt. 26/07/2023
218B	5607	Jute twine, coir cordage or ropes	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
218C	5608	Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
218D	5609	Products of coir	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
219.	5702,5703, 5705	Coir mats, matting, floor covering and handloom durries	(1) HSN substituted by 34/2017-CTR Dt. 13/10/2017 (2) Description substituted By 18/2018-CTR Dt. 26/07/2018
219A	5801	all goods	(1) Entry Inserted By 27/2017-CTR Dt. 22/9/2017 (2) Description Substituted by 6/2018-CTR Dt. 25/01/2018 (3) Description substituted By 18/2018-CTR Dt. 26/07/2018
219AA	5806	Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
219B	5808	Saree fall	(1) Entry Inserted By 27/2017-CTR Dt. 22/9/2017
220.	5809, 5810	Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai.
221.	60	Knitted or crocheted fabrics [All goods]
222.	61 or 6501 or 6505	Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece	Entry Substituted By 18/2018-CTR Dt. 26/07/2018
223.	62	Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece
224	63 [other than 6305 32 00, 6305 33 00, 6309]	Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece	(1) Entry substituted By 41/2017-CTR Dt. 14/11/2017 (2) HSN substituted By 24/2018-CTR Dt. 31/12/2018 (3) HSN substituted By 14/2019-CTR Dt. 30/09/2019
224A	6309 or 6310	Worn clothing and other worn articles; rags	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) HSN Substituted by 6/2018-CTR Dt. 25/01/2018
225.		Omitted w.e.f. 01-01-2022	(1) Description modified By 18/2018-CTR Dt. 26/07/2018 (2) Description Substituted 24/2018-CTR Dt. 31/12/2018 (3) Entry Omitted 21/2021-CTR Dt. 31/12/2021
225A	6602 00 00	Walking-Sticks including seat sticks	(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017 (2) Entry substituted By 24/2018-CTR Dt. 31/12/2018
225B		Omitted w.ef. 01-04-2022	(1) Entry Inserted By 24/2018-CTR Dt. 31/12/2018 (2) Entry Omitted By 01/2022-CTR Dt. 31/03/2022
226.		Omitted w.ef. 01-04-2022	Entry Omitted By 01/2022-CTR Dt. 31/03/2022
227.		Omitted w.ef. 01-04-2022	Entry Omitted By 01/2022-CTR Dt. 31/03/2022
228.		Omitted w.ef. 01-04-2022	Entry Omitted By 01/2022-CTR Dt. 31/03/2022
228A	7001	Cullet or other waste or scrap of glass	Entry Inserted by 34/2017-CTR Dt. 13/10/2017
229.	7018	Glass beads.
230.		Omitted w.e.f. 18-07-2022	Entry Omitted By 06/2022-CTR Dt. 13/07/2022
230A	8407 10 00, 8411	Aircraft engines	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
231.	8413, 8413 91	Hand pumps and parts thereof
232.		Omitted w.e.f. 18-07-2022	(1) HSN substituted By 18/2021-CTR Dt. 28/12/2021 (2) Entry Omitted By 06/2022-CTR Dt. 13/07/2022
233.		Omitted w.e.f. 18-07-2022	Entry Omitted By 06/2022-CTR Dt. 13/07/2022
234.		Omitted w.e.f. 01-10-2021	(1) Description modified By 24/2018-CTR Dt. 31/12/2018 (2) Entry Omitted By 08/2021-CTR Dt. 30/09/2021
234A		Omitted w.e.f. 18-07-2022	(1) Entry Inserted by 34/2017-CTR Dt. 13/10/2017 (2) Entry substituted By 41/2017-CTR Dt. 14/11/2017 (3) Entry Omitted By 06/2022-CTR Dt. 13/07/2022
234B	8504	Charger or charging station for Electrically operated vehicles	Entry Inserted By 12/2019-CTR Dt. 31/07/2019
234C		Omitted w.e.f. 18-07-2022	(1) Entry Inserted By 14/2019-CTR Dt. 30/09/2019 (2) Entry Omitted By 06/2022-CTR Dt. 13/07/2022
235.		Omitted w.e.f. 01-10-2019	Entry Omitted By 14/2019-CTR Dt. 30/09/2019
236.		Omitted w.e.f. 01-10-2019	Entry Omitted By 14/2019-CTR Dt. 30/09/2019
237.		Omitted w.e.f. 01-10-2019	Entry Omitted By 14/2019-CTR Dt. 30/09/2019
238.		Omitted w.e.f. 01-10-2019	Entry Omitted By 14/2019-CTR Dt. 30/09/2019
239.		Omitted w.e.f. 01-10-2019	Entry Omitted By 14/2019-CTR Dt. 30/09/2019
240.		Omitted w.e.f. 01-10-2019	Entry Omitted By 14/2019-CTR Dt. 30/09/2019
241.		Omitted w.e.f. 01-10-2019	Entry Omitted By 14/2019-CTR Dt. 30/09/2019
242.		Omitted w.e.f. 01-10-2019	Entry Omitted By 14/2019-CTR Dt. 30/09/2019
242A	87	Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation .- For the purposes of this entry. "Electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.	Entry Inserted By 12/2019-CTR Dt. 31/07/2019
243.	8713	Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
243A	8714 20	Parts and accessories of carriage for disabled persons	(1) Entry Inserted By 6/2018-CTR Dt. 25/01/2018 (2) Entry Inserted By 24/2018-CTR Dt. 31/12/2018
243B	88 or Any other chapter	Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads	Re-numbered By 24/2018-CTR Dt. 31/12/2018
244	8802 or 8806	Other aircraft (for example, helicopters, aeroplanes) except the items covered in Sl. No. 383 in Schedule III, other than for personal use	Entry substituted By 18/2021-CTR Dt. 28/12/2021
245.	8807	Parts of goods of heading 8802 or 8806 (except parts of items covered in Sl. No. 383 in Schedule III)	HSN & Description modified By 18/2021-CTR Dt. 28/12/2021
246.	8901	Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
247.	8902	Fishing vessels; factory ships and other vessels for processing or preserving fishery products
248.	8904	Tugs and pusher craft
249.	8905	Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
250.	8906	Other vessels, including warships and lifeboats other than rowing boats
251.	8907	Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
252.	Any chapter	Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
253.	90	Coronary stents and coronary stent systems for use with cardiac catheters
254.	90 or any other Chapter	Artificial kidney
255.	90 or 84	Disposable sterilized dialyzer or micro barrier of artificial kidney
255A	9021	Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aids]	Entry Inserted By 06/2022-CTR Dt. 13/07/2022
256.	90 or any other Chapter	Parts of the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs
257.	90 or any other Chapter	Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule
257A	9404	Cotton quilts of sale value not exceeding Rs. 1000 per piece	(1) Entry Inserted By 27/2017-CTR Dt. 22/9/2017
257B	9401 10 00	Aircraft seats	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
258.	9405	Kerosene pressure lantern	HSN substituted By 18/2021-CTR Dt. 28/12/2021
259.	9405 91 00, 9405 92 00 or 9405 99 00	Parts of kerosene pressure lanterns including gas mantles
259A	9503	Toy balloons made of natural rubber latex	(1) Entry Inserted By 27/2017-CTR Dt. 22/9/2017 (2) Entry substituted By 41/2017-CTR Dt. 14/11/2017 (3) HSN substituted By 01/2021-CTR Dt. 2/06/2021
259B	9507	Fishing hooks	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
259C	9601	Worked corals other than articles of coral	Entry Inserted By 41/2017-CTR Dt. 14/11/2017
260.	9603 [other than 9603 10 00]	Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without Handles]	(1) Entry Substituted By 27/2017-CTR Dt. 22/9/2017
261.	9704	Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907
262.	9705	Numismatic coins
263.	9804	Drugs 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.
263A	Any chapter	Rosaries, prayer beads or Hawan samagri	(1) Entry Inserted By 27/2017-CTR Dt. 22/9/2017
264	Any chapter	Biomass briquettes or solid bio fuel pellets	(1) Entry Inserted by 34/2017-CTR Dt. 13/10/2017 (2) Description substituted By 18/2018-CTR Dt. 26/07/2018

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)
(231)	Diethylcarbamazine
(232)	Pembrolizumab (Keytruda)

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)	Omitted w.e.f. 18-07-2022
	(2)	Wheel chairs falling under heading No. 87.13 of the First Schedule
	(3)	Retro fitment kits for vehicles used by the disabled
(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.

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 pre-determined quantity or number, which is indicated on such package.

(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.

(iii) "Tariff item" "Heading" "Sub-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 (Act No.51 of 1975).

(iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (Act No.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.

(v) The words and expressions used and not defined in this notification, but defined in the Central Goods and Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts.

"ANNEXURE"

For foregoing an actionable claim or enforceable right on a brand name,-

(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of State tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and

(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.

Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of State tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.