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The Central Goods and Services Tax Act, 2017 Notification
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Body

Schedule II - 6%

S.

No.

Chapter / Heading / Sub-heading / Tariff item Description of Goods Amended By Notification No.
(1) (2) (3) (4)
1. 01012100, 010129 Live horses  
2.   Omitted w.e.f. 15-11-2017 Entry Omitted By 41/2017-CTR Dt. 14/11/2017 
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.   Omitted w.e.f. 15-11-2017 Entry Omitted By 41/2017-CTR Dt. 14/11/2017 
8.   Omitted w.e.f. 15-11-2017 Entry Omitted By 41/2017-CTR Dt. 14/11/2017 
9.   Omitted w.e.f. 15-11-2017 Entry Omitted By 41/2017-CTR Dt. 14/11/2017 
10.   Omitted w.e.f. 15-11-2017 Entry Omitted By 41/2017-CTR Dt. 14/11/2017 
11 0402 91 10, 0402 99 20 Condensed milk Entry substituted By 41/2017-CTR Dt. 14/11/2017 
12. 0405

 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads  
13. 0406 Cheese  
14. 0801 Brazil nuts, dried, whether or not shelled or peeled Description modified By 41/2017-CTR Dt. 14/11/2017 
15. 0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts] (1) Description modified By 27/2017-CTR Dt. 22/9/2017

(2) Description Substituted By 18/2021-CTR Dt. 28/12/2021

16. 0804 Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes (other than mangoes sliced, dried)and mangosteens, dried (1) Description modified By 34/2017-CTR Dt. 13/10/2017

(2) Description modified By 06/2022-CTR Dt. 13/07/2022

16A 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried" ;  
17. 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled] (1) Description modified By 27/2017-CTR Dt. 22/9/2017

(2) Description modified By 34/2017-CTR Dt. 13/10/2017

18. 1108 Starches; inulin  
19. 1501 Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503  
20. 1502 Fats of bovine animals, sheep or goats, other than those of heading 1503  
21. 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared  
22. 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified  
23. 1505 Wool grease and fatty substances derived therefrom (including lanolin)  
24. 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified  
25. 1516 Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. (1) Description Substituted By 18/2021-CTR Dt. 28/12/2021 
26. 1517 Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 (1) Description Substituted By 18/2021-CTR Dt. 28/12/2021 
27. 1518 Animal or microbial fats and animal or microbial oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included (1) Description Substituted By 18/2021-CTR Dt. 28/12/2021 
28. 1601 Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products (1) Description Substituted By 18/2021-CTR Dt. 28/12/2021 
29. 1602 Other prepared or preserved meat, meat offal, blood or insects  
30. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates  
31. 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs  
32. 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved  
32A 1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) Entry inserted By 41/2017-CTR Dt. 14/11/2017 
32AA 1704 Sugar boiled confectionery Entry Inserted By 6/2018-CTR Dt. 25/01/2018 
32B 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared Entry inserted By 41/2017-CTR Dt. 14/11/2017  
33. 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid  
34. 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid  
35. 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid  
36. 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006  
37. 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006  
38. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)  
39. 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter  
40. 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits  
41. 2009 Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. (1) Description Substituted By 18/2021-CTR Dt. 28/12/2021 
41A 2009 89 90 Tender coconut water, pre-packaged and labelled (1) Entry Inserted By 18/2021-CTR Dt. 28/12/2021 

(2) Description modified By 06/2022-CTR Dt. 13/07/2022

42. 2101 30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof  
43. 2102 Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders Description substituted By 41/2017-CTR Dt. 14/11/2017  
44 2103 All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings Entry substituted By 41/2017-CTR Dt. 14/11/2017   
45. 2106 Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters (1) Description modified By 27/2017-CTR Dt. 22/9/2017

(2) Description modified By 41/2017-CTR Dt. 14/11/2017  

46. 2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], pre-packaged and labelled (1) Description modified By 27/2017-CTR Dt. 22/9/2017

(2) Description substituted By 34/2017-CTR Dt. 13/10/2017

(3) Description modified By 06/2022-CTR Dt. 13/07/2022

46A 2106 90 91 Diabetic foods Entry Inserted By 41/2017-CTR Dt. 14/11/2017   
46B 2201 Drinking water packed in 20 litres bottles Entry Inserted By 6/2018-CTR Dt. 25/01/2018 
47. 2202 99 10 Soya milk drinks  
48. 2202 99 20 Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] Entry Substituted By 12/2022-CTR Dt. 30/12/2022  
49.   Omitted w.e.f. 01-01-2022 (1) Description modified By 27/2017-CTR Dt. 22/9/2017

(2) Entry Omitted By 18/2021-CTR Dt. 28/12/2021 

50. 2202 99 30 Beverages containing milk  
51. 2515 12 10 Marble and travertine blocks  
52. 2516 Granite blocks  
53. 28 Anaesthetics  
54. 28 Potassium Iodate  
55. 28 Steam  
56. 28 or 38 Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 HSN Substituted By 6/2018-CTR Dt. 25/01/2018
57. 2801 20 Iodine  
57A 2804 40 10 Medical grade oxygen Entry Inserted By 41/2017-CTR Dt. 14/11/2017
57B   Omitted w.e.f. 27-07-2018 (1) Entry Inserted By 6/2018-CTR Dt. 25/01/2018

(2) Entry Omitted By 18/2018-CTR Dt. 26/07/2018 

58. 2847 Medicinal grade hydrogen peroxide  
59. 29 or 3808 93 Gibberellic acid HSN Substituted By 6/2018-CTR Dt. 25/01/2018 
60. 3001 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included  
61. 3002 Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products  
62. 3003 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments  
63. 3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale  
64. 3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes  
65. 3006 Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives and Ostomy appliances] Description modified By 06/2022-CTR Dt. 13/07/2022
66.   Omitted w.e.f. 01-07-2017 Omitted By 18/2017-CTR Dt. 30/6/2017
67.   Omitted w.e.f. 01-07-2017 Omitted By 18/2017-CTR Dt. 30/6/2017
68.   Omitted w.e.f. 01-07-2017 Omitted By 18/2017-CTR Dt. 30/6/2017
69.   Omitted w.e.f. 01-07-2017 Omitted By 18/2017-CTR Dt. 30/6/2017
70   Omitted w.e.f. 18-07-2022 (1) Entry substituted By 41/2017-CTR Dt. 14/11/2017  

(2) Entry Omitted By 06/2022-CTR Dt. 13/07/2022  

71.   Omitted w.e.f. 15-11-2017 Entry Omitted By 41/2017-CTR Dt. 14/11/2017 
72. 3306 10 10 Tooth powder  
73. 3307 41 00 Odoriferous preparations which operate by burning [other than agarbattis,, lobhan, dhoop batti, dhoop, sambhrani] Description modified By 27/2017-CTR Dt. 22/9/2017
74. 29, 30, 3301 Following goods namely:-

a. Menthol and menthol crystals,

b. Peppermint (Mentha Oil),

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

d. De-mentholised oil (DMO),

e. Spearmint oil,

f. Mentha piperita oil

 
75. 3406 Candles, tapers and the like  
75A. 3605 00 10 All goods Entry Inserted By 03/2020-CTR Dt. 25/03/2020 
76. 3701 Photographic plates and film for x-ray for medical use  
77. 3705 Photographic plates and films, exposed and developed, other than cinematographic film  
78. 3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.  
78A 3808 The following Bio-pesticides, namely -

1 Bacillus thuringiensis var. Israelensis

2 Bacillus thuringiensis var. Kurstaki

3 Bacillus thuringiensis var. Galleriae

4 Bacillus sphaericus

5 Trichodermaviride

6 Trichodermaharzianum

7 Pseudomonas fluoresens

8 Beauveriabassiana

9 NPV of Helicoverpaarmigera

10 NPV of Spodopteralitura

11 Neem based pesticides

12 Cymbopogan

Entry Inserted By 6/2018-CTR Dt. 25/01/2018  
79. 3818 Silicon wafers  
80. 3822 All diagnostic kits and reagents  
80A 3826 Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel) (1) Entry Inserted By 6/2018-CTR Dt. 25/01/2018  

(2) Description Substituted By 08/2021-CTR Dt. 30/09/2021

80AA   Omitted w.e.f. 01-01-2020 (1) Entry Inserted By 14/2019-CTR Dt. 30/09/2019

(2) Entry Omitted 27/2019-CTR Dt. 30/12/2019 

81. 3926 Feeding bottles  
82. 3926 Plastic beads  
83. 4007 Latex Rubber Thread  
84. 4014 Nipples of feeding bottles  
85. 4015 Surgical rubber gloves or medical examination rubber gloves  
85A 4016 Rubber bands Entry Inserted By 27/2017-CTR Dt. 22/9/2017
85 B 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 Entry Inserted By 06/2022-CTR Dt. 13/07/2022 
85C 4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 Entry Inserted By 06/2022-CTR Dt. 13/07/2022  
85D 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 Entry Inserted By 06/2022-CTR Dt. 13/07/2022  
85E 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather Entry Inserted By 06/2022-CTR Dt. 13/07/2022  
85F 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour Entry Inserted By 06/2022-CTR Dt. 13/07/2022 
86.   Omitted w.e.f. 15-11-2017 Entry Omitted By 41/2017-CTR Dt. 14/11/2017  
87.   Omitted w.e.f. 15-11-2017 Entry Omitted By 41/2017-CTR Dt. 14/11/2017  
88.   Omitted w.e.f. 15-11-2017 Entry Omitted By 41/2017-CTR Dt. 14/11/2017  
89 4202 22 20 Hand bags and shopping bags, of cotton Entry substituted By 41/2017-CTR Dt. 14/11/2017 
90 4202 22 30 Hand bags and shopping bags, of jute Entry substituted By 41/2017-CTR Dt. 14/11/2017  
91. 4203 Gloves specially designed for use in sports  
92. 44 or any
Chapter 		The following goods, namely: -

a. Cement Bonded Particle Board;

b. Jute Particle Board;

c. Rice Husk Board;

d. Glass-fibre Reinforced Gypsum Board (GRG)

e. Sisal-fibre Boards;

f. Bagasse Board; and

g. Cotton Stalk Particle Board

h. Particle/fibre board manufactured from agricultural crop residues

 
92A 44, 68, 83 Idols of wood, stone [including marble] and metals [other than those made of precious metals] Entry Inserted By 27/2017-CTR Dt. 22/9/2017
93. 4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like  
94. 4405 Wood wool; wood flour  
95. 4406 Railway or tramway sleepers (cross-ties) of wood  
96. 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]  
96A 4409 Bamboo flooring  Entry Inserted By 18/2018-CTR Dt. 26/07/2018
97. 4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood  
98. 4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves  
99. 4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood  
99A 4418 Bamboo wood building joinery (1) Entry Inserted By 27/2017-CTR Dt. 22/9/2017

(2) Entry Inserted By 6/2018-CTR Dt. 25/01/2018  

99B 4419 Tableware and Kitchenware of wood Entry Inserted By 6/2018-CTR Dt. 25/01/2018  
100. 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94  
101. 4421 Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]  
101A 4502 00 00 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) Entry Inserted By 24/2018-CTR Dt. 31/12/2018 
101B 4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom Entry Inserted By 24/2018-CTR Dt. 31/12/2018 
101C 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork Entry Inserted By 24/2018-CTR Dt. 31/12/2018 
102.   Omitted w.e.f. 01-01-2019 Entry Omitted By 24/2018-CTR Dt. 31/12/2018 
103.   Omitted w.e.f. 25-01-2018 Entry Omitted By 6/2018-CTR Dt. 25/01/2018   
104.   Omitted w.e.f. 25-01-2018 Entry Omitted By 6/2018-CTR Dt. 25/01/2018    
105. 4701 Mechanical wood pulp  
106. 4702 Chemical wood pulp, dissolving grades  
107. 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades  
108. 4704 Chemical wood pulp, sulphite, other than dissolving grades  
109. 4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes  
110. 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material  
111.   Omitted w.e.f. 13-10-2017 Entry Omitted By 34/2017-CTR Dt. 13/10/2017
112. 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard  
113. 4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803  
114. 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter  
115. 4806 20 00 Greaseproof papers  
116. 4806 40 10 Glassine papers  
117. 4807 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets  
118. 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803  
119. 4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size  
120.   Omitted w.e.f. 18-07-2022 Entry Omitted By 06/2022-CTR Dt. 13/07/2022  
121. 4817 30 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery  
121A 4819 10,

4819 20

 Cartons, boxes and cases of, -

(a) corrugated paper or paper board; or

(b) non-corrugated paper or paper board

 Entry Inserted By 02/2024-CTR Dt. 12/07/2024  
122.   Omitted w.e.f. 01-10-2021 Entry Omitted By 08/2021-CTR Dt. 30/09/2021 
123. 4820 Exercise book, graph book, & laboratory note book and notebooks  
124. 4823 Paper pulp moulded trays  
125. 48 Paper splints for matches, whether or not waxed, Asphaltic roofing sheets  
125A 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed Entry Inserted By 06/2022-CTR Dt. 13/07/2022  
126.   Omitted w.e.f. 01-01-2019 Entry Omitted By 24/2018-CTR Dt. 31/12/2018 
127.   Omitted w.e.f. 01-10-2021 Entry Omitted By 08/2021-CTR Dt. 30/09/2021 
128.   Omitted w.e.f. 01-10-2021 Description modified By 27/2017-CTR Dt. 22/9/2017
129.   Omitted w.e.f. 01-10-2021 Entry Omitted By 08/2021-CTR Dt. 30/09/2021  
130.   Omitted w.e.f. 01-10-2021 Entry Omitted By 08/2021-CTR Dt. 30/09/2021  
131.   Omitted w.e.f. 01-10-2021 Entry Omitted By 08/2021-CTR Dt. 30/09/2021  
132.   Omitted w.e.f. 01-10-2021 Entry Omitted By 08/2021-CTR Dt. 30/09/2021 s 
132A 5401 Sewing thread of manmade filaments, whether or not  put up for retail sale Entry Inserted By 34/2017-CTR Dt. 13/10/2017
132B 5402, 5403, 5404,5405,5406 Synthetic or artificial filament yarns Entry Inserted By 34/2017-CTR Dt. 13/10/2017 
132C 5508 Sewing thread of manmade staple fibres Entry Inserted By 34/2017-CTR Dt. 13/10/2017 
132D 5509,5510, 5511 Yarn of manmade staple fibres Entry Inserted By 34/2017-CTR Dt. 13/10/2017 
133. 5601 Wadding of textile materials and articles thereof; such as Absorbent cotton wool[except cigarette filter rods] Description modified By 6/2018-CTR Dt. 25/01/2018   
134. 5602 Felt, whether or not impregnated, coated, covered or laminated  
135. 5603 Nonwovens, whether or not impregnated, coated, covered or laminated  
136. 5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics  
137. 5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than-

    (i) real zari thread (gold) and silver thread combined with textile thread

    (ii) imitation zari thread or yarn known by any name in trade parlance

 (i) Description modified By 34/2017-CTR Dt. 13/10/2017 

(ii) Description modified By 9/2023-CTR Dt. 26/07/2023 

138. 5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn  
139. 5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics[other than jute twine, coir cordage or ropes] Description modified By 41/2017-CTR Dt. 14/11/2017
140.   Omitted w.e.f. 15-11-2017 Entry Omitted By 41/2017-CTR Dt. 14/11/2017 
141. 5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included [other than products of coir] Description modified By 41/2017-CTR Dt. 14/11/2017
142. 5701 Carpets and other textile floor coverings, knotted, whether or not made up  
143. 5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including "Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs  
144. 5703 Carpets and other textile floor coverings (including Turf), tufted, whether or not made up Description Substituted By 18/2021-CTR Dt. 28/12/2021 
145. 5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up  
146. 5705 Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom except the items covered in 219 in Schedule I Description modified By 18/2018-CTR Dt. 26/07/2018 
147.   Omitted w.e.f. 27-07-2018 (1) Description Substituted By 27/2017-CTR Dt. 22/9/2017

(2) Description Substituted By 6/2018-CTR Dt. 25/01/2018

(3) Entry Omitted By 18/2018-CTR Dt. 26/07/2018  

148. 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703  
149. 5803 Gauze, other than narrow fabrics of heading 5806  
150. 5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006  
151. 5805 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up  
152.   Omitted w.e.f. 15-11-2017 Entry Omitted By 41/2017-CTR Dt. 14/11/2017  
153. 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered  
154. 5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles [other than saree fall] Description Substituted By 27/2017-CTR Dt. 22/9/2017
155. 5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]  
156. 5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]  
157. 5811 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810  
158. 5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations  
159. 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon  
160. 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902  
161. 5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape  
162. 5905 Textile wall coverings  
163. 5906 Rubberised textile fabrics, other than those of heading 5902  
164. 5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like  
165. 5908 Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated  
166. 5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials  
167. 5910 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material  
168. 5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles  
169. 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece  
170. 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece  
171 63 [other than 6309] Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [ other than Worn clothing and other worn articles; rags] Entry substituted By 41/2017-CTR Dt. 14/11/2017  
171A   Omitted w.e.f. 01-01-2020 (1) Entry Inserted By 27/2017-CTR Dt. 22/9/2017

(2) Entry Inserted By 24/2018-CTR Dt. 31/12/2018

(3) Entry Omitted 27/2019-CTR Dt. 30/12/2019

171A1 64 Footwear of sale value not exceeding Rs. 1000 per pair. Entry Inserted 21/2021-CTR Dt. 31/12/2021 
171AA 6501 Textile caps Re-numbered By 24/2018-CTR Dt. 31/12/2018 
171B 6505 Hats (knitted/crocheted) or made up from lace or other textile fabrics" Entry Inserted By 41/2017-CTR Dt. 14/11/2017  
172. 6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)  
173. 6602 whips, riding-crops and the like Description modified By 24/2018-CTR Dt. 31/12/2018 
174. 6603 Parts, trimmings and accessories of articles of heading 6601 or 6602  
175. 6701 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes)  
176. 68 Sand lime bricks or Stone inlay work Description modified By 27/2017-CTR Dt. 22/9/2017
176A 6802 Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone Entry Inserted By 27/2017-CTR Dt. 22/9/2017
176B 6815 Fly ash bricks; Fly ash aggregates; Fly ash blocks (1) Entry Inserted By 01/2022-CTR Dt. 31/03/2022

(2) Description modified By 06/2022-CTR Dt. 13/07/2022  

176C 6901 00 10 Bricks of fossil meals or similar siliceous earths Entry Inserted By 01/2022-CTR Dt. 31/03/2022 
176D 6904 10 00 Building bricks Entry Inserted By 01/2022-CTR Dt. 31/03/2022 
176E 6905 10 00 Earthen or roofing tiles Entry Inserted By 01/2022-CTR Dt. 31/03/2022 
177.   Omitted w.e.f. 01-01-2019 (1) Description modified By 41/2017-CTR Dt. 14/11/2017  

(2) Entry Omitted By 24/2018-CTR Dt. 31/12/2018 

177A 6909 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic Entry Inserted By 27/2017-CTR Dt. 22/9/2017
177B 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china Entry Inserted By 27/2017-CTR Dt. 22/9/2017
177C 6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china Entry Inserted By 27/2017-CTR Dt. 22/9/2017
177D 6913 Statues and other ornamental articles Entry Inserted By 27/2017-CTR Dt. 22/9/2017
178. 7015 10 Glasses for corrective spectacles and flint buttons  
179. 7020 Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns  
180. 7310 or 7326 Mathematical boxes, geometry boxes and colour boxes Entry Substituted By 12/2022-CTR Dt. 30/12/2022 
180A 7310, 7323, 7612, or 7615 Milk cans made of Iron, Steel, or Aluminium (1) Entry Inserted By 02/2024-CTR Dt. 12/07/2024 

181. 7317 Animal shoe nails  
182. 7319 Sewing needles  
183. 7321 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel  
183A 7321 or 8516 Solar cookers Entry Inserted By 02/2024-CTR Dt. 12/07/2024 

184. 7323 Table, kitchen or other household articles of iron & steel; Utensils  
185. 7418 Table, kitchen or other household articles of copper; Utensils  
185A 7419 80 30 Brass Kerosene Pressure, Stove (1) Entry Inserted By 18/2018-CTR Dt. 26/07/2018 

(2) HSN Substituted By 18/2021-CTR Dt. 28/12/2021

186. 7615 Table, kitchen or other household articles of aluminium; Utensils  
186A 8214 Pencil sharpeners Entry Inserted By 03/2023-CTR Dt. 28/02/2023
187.   Omitted w.e.f. 18-07-2022 Entry Omitted By 06/2022-CTR Dt. 13/07/2022  
188.   Omitted w.e.f. 18-07-2022 Entry Omitted By 06/2022-CTR Dt. 13/07/2022   
189.   Omitted w.e.f. 18-07-2022 Entry Omitted By 06/2022-CTR Dt. 13/07/2022   
189A 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware Entry Inserted By 27/2017-CTR Dt. 22/9/2017
190. 8401 Fuel elements (cartridges), non-irradiated, for nuclear reactors  
191. 8408 Fixed Speed Diesel Engines of power not exceeding 15HP  
192.   Omitted w.e.f. 18-07-2022  Entry Omitted By 06/2022-CTR Dt. 13/07/2022  
193.   Omitted w.e.f. 18-07-2022 Entry Omitted By 06/2022-CTR Dt. 13/07/2022   
194. 8414 20 20 Other hand pumps  
194A 8419 12 Solar water heater and system Entry Inserted By 06/2022-CTR Dt. 13/07/2022   
195.   Omitted w.e.f. 18-07-2022 Entry Omitted By 06/2022-CTR Dt. 13/07/2022   
195 A 8420 Hand operated rubber roller (1) Entry Inserted By 27/2017-CTR Dt. 22/9/2017

(2) Entry Substituted By 18/2018-CTR Dt. 26/07/2018

195AA 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers Entry Inserted By 18/2018-CTR Dt. 26/07/2018
195B 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers. Entry Inserted By 6/2018-CTR Dt. 25/01/2018 
196. 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers, Parts [8432 90] Description modified By 41/2017-CTR Dt. 14/11/2017  
197. 8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof (1) Description modified By 41/2017-CTR Dt. 14/11/2017

(2) Description modified By 06/2022-CTR Dt. 13/07/2022     

198.   Omitted w.e.f. 18-07-2022 Entry Omitted By 06/2022-CTR Dt. 13/07/2022 
199. 8436 Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders parts thereof Description modified By 02/2017-CTR Dt. 12/07/2024   
200. 8452 Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines. Description modified By 41/2017-CTR Dt. 14/11/2017   
201. 8479 Composting Machines  
201A 84, 85 or 94 Following renewable energy devices and parts for their manufacture:-

(a) Bio-gas plant;

(b) Solar power based devices;

(c) Solar power generator;

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

(e) Waste to energy plants / devices;

(f) Solar lantern / solar lamp;

(g) Ocean waves/tidal waves energy devices/plants;

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

Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.";

(1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017

(2) Entry Omitted By 14/2019-CTR Dt. 30/09/2019 

(3) Entry Inserted By 08/2021-CTR Dt. 30/09/2021    

202.   Omitted w.e.f. 01-04-2020 Entry Omitted By 03/2020-CTR Dt. 25/03/2020 
203.   Omitted w.e.f. 01-04-2020 Entry Omitted By 03/2020-CTR Dt. 25/03/2020
204. 8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.  
205.   Omitted w.e.f. 18-07-2022 Entry Omitted By 06/2022-CTR Dt. 13/07/2022 
205A   Omitted w.e.f. 01-10-2021 (1) Entry Inserted By 14/2019-CTR Dt. 30/09/2019 

(2) Entry Omitted By 08/2021-CTR Dt. 30/09/2021  

205B   Omitted w.e.f. 01-10-2021 (1) Entry Inserted By 14/2019-CTR Dt. 30/09/2019  

(2) Entry Omitted By 08/2021-CTR Dt. 30/09/2021  

205C   Omitted w.e.f. 01-10-2021 (1) Entry Inserted By 14/2019-CTR Dt. 30/09/2019 

(2) Entry Omitted By 08/2021-CTR Dt. 30/09/2021   

205 D   Omitted w.e.f. 01-10-2021 (1) Entry Inserted By 14/2019-CTR Dt. 30/09/2019  

(2) Entry Omitted By 08/2021-CTR Dt. 30/09/2021  

205E   Omitted w.e.f. 01-10-2021 (1) Entry Inserted By 14/2019-CTR Dt. 30/09/2019 

(2) Entry Omitted By 08/2021-CTR Dt. 30/09/2021   

205F   Omitted w.e.f. 01-10-2021 (1) Entry Inserted By 14/2019-CTR Dt. 30/09/2019  

(2) Entry Omitted By 08/2021-CTR Dt. 30/09/2021  

205G   Omitted w.e.f. 01-10-2021 (1) Entry Inserted By 14/2019-CTR Dt. 30/09/2019 

(2) Entry Omitted By 08/2021-CTR Dt. 30/09/2021   

205H   Omitted w.e.f. 01-10-2021 (1) Entry Inserted By 14/2019-CTR Dt. 30/09/2019 

(2) Entry Omitted By 08/2021-CTR Dt. 30/09/2021   

206.   Omitted w.e.f. 01-08-2019 Entry Omitted By 12/2019-CTR Dt. 31/07/2019 
206A 87 Fuel Cell Motor Vehicles Entry Inserted By 18/2018-CTR Dt. 26/07/2018 
207. 8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)  
207A 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles Entry Inserted By 41/2017-CTR Dt. 14/11/2017   
208. 8712 Bicycles and other cycles (including delivery tricycles), not motorised  
209. 8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712  
210. 8716 20 00 Self-loading or self-unloading trailers for agricultural purposes  
211. 8716 80 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles  
212. 90 or any other Chapter Blood glucose monitoring system (Glucometer) and test strips  
213. 90 or any other Chapter Patent Ductus Arteriousus / Atrial Septal Defect occlusion device  
214. 9001 Contact lenses; Spectacle lenses  
215 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof Entry Substituted By 41/2017-CTR Dt. 14/11/2017    
216. 9004 Spectacles, corrective [other than goggles for correcting vision] Description modified By 41/2017-CTR Dt. 14/11/2017    
217.   Omitted w.e.f. 18-07-2022 Entry Omitted By 06/2022-CTR Dt. 13/07/2022 
218. 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments  
219. 9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus  
220. 9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters  
221.   Omitted w.e.f. 18-07-2022 (1) Description Substituted By 41/2017-CTR Dt. 14/11/2017   

(2) Entry Omitted By 06/2022-CTR Dt. 13/07/2022  

222. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light  
222A 9403 Furniture wholly made of bamboo, cane or rattan Entry inserted By 41/2017-CTR Dt. 14/11/2017     
223. 9404 Coir products [except coir mattresses]  
224. 9404 Products wholly made of quilted textile materials  
224A 9404 Cotton quilts of sale value exceeding Rs. 1000 per piece Entry Inserted By 27/2017-CTR Dt. 22/9/2017
225. 9405 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof HSN Substituted By 18/2021-CTR Dt. 28/12/2021 
226.   Omitted w.e.f. 18-07-2022 Entry Omitted By 06/2022-CTR Dt. 13/07/2022 
227.   Omitted w.e.f. 18-07-2022 Entry Omitted By 06/2022-CTR Dt. 13/07/2022 
228. 9503 Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]  
229. 9504 Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]  
230. 9506 Sports goods other than articles and equipments for general physical exercise  
231. 9507 Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy "birds" (other than those of heading 9208 or 9705) and similar hunting or shooting requisites Description modified By 41/2017-CTR Dt. 14/11/2017     
231A 9601 Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding) Entry Inserted By 27/2017-CTR Dt. 22/9/2017
231B 9607 Slide fasteners and parts thereof. (1) Entry Inserted By 18/2018-CTR Dt. 26/07/2018

(2) Description modified By 14/2019-CTR Dt. 30/09/2019  

232.   Omitted w.e.f. 01-10-2021 Entry Omitted By 08/2021-CTR Dt. 30/09/2021   
233. 9608, 9609 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor's chalk  
234. 9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof  
235. 9619 00 30, 9619 00 40. or 9619 00 90 All goods Entry Substituted By 18/2018-CTR Dt. 26/07/2018 
236. 9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques. Description Substituted By 18/2021-CTR Dt. 28/12/2021 
237. 9702 Original engravings, prints and lithographs  
238. 9703 Original sculptures and statuary, in any material  
239. 9705 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]  
240. 9706 Antiques of an age exceeding one hundred years  
241. 9804 Other Drugs and medicines intended for personal use  
242.   Omitted w.e.f. 01-03-2020 Entry Omitted 01/2020-CTR Dt. 21/02/2020 
243   Omitted w.e.f. 27-10-2021 (1) Entry Inserted By 41/2017-CTR Dt. 14/11/2017   

(2) Entry Inserted 13/2021-CTR Dt. 27/10/2021  

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.

Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression 'pre-packaged and labelled'.

(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.