The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No.(GHN-35) VAT-2006-S.5(2)(1)-TH Dated the 31^st March, 2006.

WHEREAS the Government of Gujarat considers it necessary so to do in the public interest.

NOW, THEREFORE in exercise of the powers conferred by clause (a) of sub-section(2) of section 5 of the Gujarat Value Added Tax Act, 2003(Guj.1 of 2005), the Government of Gujarat hereby exempts from payment of the tax to the extent specified in column (3) of the Schedule appended hereto, to the class of sales or purchases specified in column (2) of the said Schedule.

SCHEDULE

Entry No.	Class of Sales or Purchases	Exemption whether whole or part of tax	Restriction and condition, if any.
1	Fabrics of all types covered by entry 32 of Schedule II of the Act excluding the following fabrics,- (i) Fabrics imported from outside the territory of India, (ii) Plastic fabrics of the type used for making plastic woven sacks. (iii) Technical textiles as per Annexure I and Annexure II appended to this entry.	Whole of tax	---
2	Sugar of all types covered by entry 73 of Schedule II of the Act	Whole of tax	__
3	Omitted w.e.f. 11th May, 2011		__
4	Seeds of all types other than imported seeds used for sowing purpose.	Whole of tax	__
5	Diamond whether polished or not.	Whole of tax	__
6.	(1) Jari thread and embroidery materials of gold, silver and gilded metal including badla, kasab, champa, gota and fulthappa. (2) Jari materials that is to say badla, kasab, champa, gota and fulthappa not containing gold or silver metal.	Whole of tax
7.	Sand, grit, gravels, rubbles and black traps.	To the extent to which the mount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	__
8	Components, parts and accessories of Opener (Huller) and Thrasher for agriculture use to which entry 2(ii) of Schedule I to the Act applies	Whole of Tax	---
9	Components, parts and accessories (excluding tyres and tubes) of Hand carts or animal driven carts to which entry 31of Schedule I to the Act appllies	Whole of Tax	---
10	Components, parts and accessories of Musical Instruments (hand made other than electronic musical instruments) and Harmonium reeds to which entry 43 of Schedule I to the Act applies	Whole of Tax	---
11	Components, parts of Pawrah and pick-axe to which entry 45 of Schedule I to the Act applies	Whole of Tax	---
12	Weighing scales of all types other than electronic weighing scales to which entry 82A of Schedule II to the Act applies including components and parts thereof.	Whole of Tax	---
13	Bone and Bone meal	Whole of Tax	---
14	Ghamela and tagaras made of G.P.sheets and C.R. Sheets	Whole of Tax	---
15	Khandsari	Whole of Tax	---
16	Hand made paper.	Whole of Tax	---
17	Handkerchief	Whole of Tax	---
18	Husk of all types excluding groundnut husk and rice husk	Whole of Tax	---
19	Mamara and pauva	Whole of Tax	---
20	Raw wool	Whole of Tax	---
21	Synthetic stones of khambat.	Whole of Tax	---
22	Components, parts and accessories of agricultural implements and machinery, to which entry 1 of Schedule II to the Act applies.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	---
23	Components, parts and accessories of communications equipments to which entry 23 of Schedule II to the Act applies.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee	---
24	Handmade cement articles.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	---
25	Fittings of pipes of all varieties including G.I. Pipes,C.I. Pipes, ductile pipes and PVC pipes to which entry 58 of Schedule II to the Act applies.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	---
26	Omitted w.e.f. 1st May, 2008		---
27	Pressure cookers and pressure pans and parts thereof.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	---
28	Components, parts and accessories of sewing machines to which entry 65 (i) of Schedule II to the Act applies.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	---
29	Components, parts and accessories of tools meant for use by carpenters and blacksmith to which entry 76B of Schedule II to the Act applies.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	---
30	Components, parts and accessories of tractors of all types, power tillers and trailers of tractors to which entry 77 (i) and (ii) of Schedule II to the Act apply.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	---
31	Tyres and tubes of hand carts or animal driven vehicles to which entry 31 of schedule 1 to the Act applies.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	---
32	Tyres and tubes of the goods to which entry 6 of schedule II to the Act applies.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	---
33	Components, parts and accessories of Medical equipments, devices and implants as specified in the Government Notificat ion, Finance Department No. (GHN-32) VAT- 2006/(SCH-II)(28A)(4)TH dated 31st March, 2006.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	---
34	Components, parts and accessories of Agricultural inputs specified in the Government Notificat ion, Finance Department No. (GHN-16) VAT- 2006/(SCH-II)(42A)(1)TH dated 29th March, 2006.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	---
35	Machinery including parts of accessories thereof used in the execution of works contract but excluding the machinery in form of a motor vehicle or attached or mounted to a motor vehicle	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	---
36	Footwear (Unbranded)	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	---
37	Bio-mass briquettes	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	---
38	Khilla (Nails)	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	---
39	Glass Pearls (beads)	Whole of tax	---
40	Newars made of Plastic	Whole of tax	---
41	Cup, Glass, Tray, Dish, Nepkin, Pad ia, Forks, Spoons made from Plastic, paper or thermocol.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	---
42	Sales of Furnace Oil	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	---
43	Purchase of the Isabgul (csyllium husk) by a registered dealer from a peson who is not a registered dealer.	Whole of purchase tax payable under sub-section (1) of section 9.	(1) Such purchases are intended for use in manufacture of Isabgul by the purchasing dealer; (2) The isabgul so manufactured has been sold by the dealer within the State.
44	Purchase of the agricultural produce by a registered dealer from a peson who is not a registered dealer.	Whole of purchase tax payable under sub-section (1) of section 9.	(1) Such purchases are intended for resale within the State; (2) The purchasing dealer has sold such goods within twelve month from the date of purchase.
45	Resale of chemical fertilizers to which entry 19 of Schedule II to the Act applies. Explanation : Where the various chemical fertilizers purchased from a registered dealer are mixed by the manufacturing process and sold thereafter, such sale shall be treated as "resale of chemical fertilizer.	Whole of tax	(1) The selling dealer who has purchased chemical fertilizers from a manufacturer, shall prove to the satisfaction of the Commissioner that tax under section 7 of the Act has been paid on such purchases. (2) The selling dealer who has purchased chemical fertilizers from a dealer who has imported from outside the territory of India or brought into the State from outside the State of Gujarat, shall prove to the satisfaction of the Commissioner that tax under section 7 or 9 of the Act has been paid on such purchases. (3) No such dealer including manufacturer shall issue tax invoice on such transactions but shall issue retail invoice. (4) The dealer (other than the manufacturer or the importer who imports from outside the territory of India or brings the chemical fertilizers into the State from outside the State of Gujarat) shall not charge or collect tax on the resale of such chemical fertilisers.
46	Sales of used or second-hand motor car.	To the extent to which the amount of tax exceeds one paise in the rupee subject to the maximum of rupees two thousand per motor car.	(1) The selling dealer proves to the satisfaction of the Commissioner that the motor car is registered at the time of purchase under the Central Motor Vehicle Rules, 1989 in the State of Gujarat. (2) The selling dealer proves to the satisfaction of the Commissioner that the tax payable under section 7 of the Act has been paid in respect of components, parts or accessories sold in the course of reconditioning or refurbishing of such motor car.
47	Purchases of used or second-hand motor car.	Whole of tax payable under sub-section (1) of section 9 of the Act.	The selling dealer proves to the satisfaction of the Commissioner that the motor car is registered at the time of purchase under the Central Motor Vehicle Rules, 1989 in the State of Gujarat.
48	Sales of used gunny bags.	Whole of tax	--
49	(1) Sales of goods by the Canteen Stores Department (Ministry of Defence, Government of India) to the Unit run Canteen.	Whole of tax	--
49	(2) Sales of goods by Canteen Stores Department and the Unit run Canteen to the categories of personnel who are entitled to the canteen facilities under regulations of Canteen Stores Department.	Whole of tax	--
50	Sari fall	Whole of tax	--
51	Purchase of the agricultural produce by a registered dealer from a Commission Agent who has been granted permission to pay lump sum tax under sub-section (1) of section 14B.	Whole of purchase tax payable under sub-section (4) of section 9.	(1) The agricultural produce so purchased shall be used in manufacture of taxable goods by the purchasing dealer. (2) The goods so manufactured shall be sold by the dealer within the State.
52	Sales of goods by a registered dealer referred to in sub-clause (f) of clause (10) of section-2 of the Act, when such goods are purchased from the registered dealer and used in the execution of works contract relating to processing of cotton textile fabrics including bleaching, dyeing and printing thereof.	Whole of tax	-
53	Omitted w.e.f. 30-04-2016	Whole of tax	---
54	Purchase of sugarcane for the purpose of use in the manufacture of sugar or khandsari	Whole of tax	For the purchase made from 1st April, 2016 to 31st May, 2016
55	Goods declared as of special importance in Section-14 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956)	To the extent to which the amount of tax exceed five paise in the rupee	---
56	Unmanufactured tobacco covered under tariff heading No.2401 of the Central Excise Tariff Act, 1985(5 of 1986) but does not include unmanufactured tobacco when sold as `ready to consume' in packets or sachets	Whole of tax	---
57.	Sales of aviation turbine fuel which is filled into receptacles forming part of any aircraft registered in a country other than India.	Whole of tax	The aviation turbine fuel so purchased shall be used in such aircraft which is registered in a country other than India, if - (a) the said country is a party to the convention on International and Civil Aviation, 1944; and (b) the said country has entered into an Air services agreement with India; and (c) the aircraft is operating on a scheduled or non schedule service to or from India.
58	Sales of aviation lubricant which is filled into receptacles forming part of any aircraft registered in a country other than India.	Whole of tax	The aviation turbine fuel so purchased shall be used in such aircraft which is registered in a country other than India, if - (a) the said country is a party to the convention on International and Civil Aviation, 1944; and (b) the said country has entered into an Air services agreement with India; and (c) the aircraft is operating on a scheduled or non schedule service to or from India.
59	Rail coaches, Engines and Wagons and parts thereof.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	---
60	(1) Metro rail Coaches (2) Parts of Metro rail coaches when sold to any Metro rail company	To the extent to which the amount of tax exceeds two paisa in the rupee.	for the sales made till 31st March, 2014.
61	Compact Fluorescent Lamps.	To the extent to which the amount of tax exceeds five paise including additional tax at the rate of one paisa in the rupee.	---
62	Mahuda ful.	Whole of Tax	.......
63.	Handmade articles made from Rajula stone.	Whole of Tax	.......
64	Maps, charts and globes.	Whole of Tax	.......
65	Jari powder.	Whole of Tax	.......
66	Milk feeding bottles and nipples, milk feeding cups and teethers.	To the extent to which the amount of tax exceeds five paise including additional tax at the rate of one paisa in the rupee.
67	Omitted w.e.f. 06-01-2016		---
68	Sales of motor spirit (commonly known as petrol) as mentioned in entry 2 of Schedule III of the Act.	To the extent to which the amount of tax exceeds thirteen point seven paise in the rupee.	..........
69	Omitted w.e.f. 01-10-2014		-------
70	Wood stove	Whole of Tax	-------
71	Parts made of brass but not including hardware items, sanitary ware and bathroom fittings.	To the extent to which the amount of tax exceeds five paise including additional tax at the rate of one paisa in the rupee.	-------
72	Transmission apparatus for radio broadcasting and TV broadcasting when sold to the Government or public sector undertaking/ autonomous corporation/ body owned by the Government	To the extent to which the amount of tax exceeds five paise including additional tax at the rate of one paisa in the rupee.	..............
73	Sales of aviation turbine fuel to an aircraft with a maximum take of mass less than forty thousand kilograms rendering intra-state flight services within the State.	To the extent to which the amount of tax exceeds five paise in the rupee.	Wherever aviation turbine fuel is sold to such aircraft, a Certificate in the form appended to this notification shall be obtained from the Airlines taking supplies of aviation turbine fuel for such aircraft duly signed by authorized signatory of such Airlines.
74	Sales of diamond cutting and diamond processing machines by a registered dealer of Special Economic Zone situated in the State of Gujarat	Whole of Tax	The selling dealer shall prove that the sales are made to a dealer engaged in diamond industry and holding license under export promotion capital goods scheme issued under the Foreign Trade Policy, Ministry of Commerce, Government of India.
75	Medical implants (for heart disease)	Whole of tax	--
76	Blood bag	Whole of tax	--
77	Mangalori Nalia	Whole of tax	--
78	Aquatic feed	Whole of tax	--
79	Toys including rubber ballons (except electronic and battery operated )	Whole of tax	--
80	Incense stick (agarbatti), loban and googal	Whole of tax	--
81	Pooja Items namely divo, ghantadi, poojathali, agarbatti stand, shankh and tarbhanu.___	Whole of tax	--
82	Prasad - Bhog (distributed in religious institution)	Whole of tax	--
83	Thread used to fly kites and firki	Whole of tax	--
84	Dalia, chikki and revdi	Whole of tax	--
85	Sabudana (Tapioca )	Whole of tax	--
86	Boria, buckle, ribbon, saripin, broach and kajal	Whole of tax	--
87	Tools meant for tailor and barber (other than shaving blade) .	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paise in the rupee	--
88	Hardware Fittings for doors, windows and furniture, namely:- Hinges-butt, tee, lock handle, furniture handle, furniture knob, drawer channel, furniture hinges, rivets, staples, panel pin, stud, chains of all kinds, all kinds of metal sections, slotted angles, shelves and accessories, rods, rails, channels and curtain fittings, handles, aldrops, window stay, gate hook, door stopper, brackets, clips, corners, washers, hooks and eyes, hangers, pelmet fittings, sliding door fittings, stoppers, suspenders, wire brushes, wire mesh, metal mesh and wire netting.	To the extent to which the amount of tax exceeds five paise including additional tax at the rate of one paise in the rupee	--
89	e-Bike (Battery operated two wheelers )	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paise in the rupee.	--
90	Helmet used by two wheeler users	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paise in the rupee	--
91	Yogurt, butter, cheese and paneer.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paise in the rupee	--
92	Sanitary napkins and adult diapers	Whole of tax	--
92A	Baby diapers	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee."	-
93	(1) Stainless steel flats (2) Stainless steel sheets (patta or patti)	To the extent to which the amount of tax exceeds One paise in the rupee.
94	Micro Irrigation System Equipments, that is to say, Drip Irrigation Equipments, Sprinklers including Micro Sprinklers, Porous pipes for Micro Irrigation and Rain gun.	Whole of tax	.............
95	Pencils of all types, foot rules, slide rules, mathematical instruments and its box, school color box, rubber erasers and pencil sharpeners.	Whole of tax	.............
96	Agarbatti dust (bhusu)	Whole of tax	.............
97	(i) Sale of second hand (used) two wheeler (ii) sale of second hand (used) medium and heavy duty commercial vehicle	To the extent to which the amount of tax exceeds one paise in the rupee subject to the maximum of five hundred rupees per two wheeler and five thousand rupees per medium and heavy duty commercial vehicle	(1) The selling dealer proves to the satisfaction of the Commissioner that the two wheeler and medium and heavy duty commercial vehicles are registered at the time of purchase under the Central Motor Vehicle Rules, 1989 in the State of Gujarat, (2) The selling dealer proves to the satisfaction of the Commissioner that the tax payable under section 7 of the Act has been paid in respect of components, parts or accessories sold in the course of reconditioning or refurbishing of such two wheeler and medium and heavy duty commercial vehicles.
98	(i) Purchases of second hand (used) two wheeler (ii) Purchases of second hand (used) medium and heavy duty commercial vehicle	Whole of tax payable under sub-section (1) of section 9 of the Act.	The selling dealer proves to the satisfaction of the Commissioner that the two Wheeler and medium and heavy duty commercial vehicles are registered at the time of purchase under the Central Motor Vehicle Rules, 1989 in the State of Gujarat.
99	Sales of goods by unit canteens run by the Border Security Force and by the Central Police Forces in Gujarat State to their members other than the goods mentioned below,- 1. All types of motor vehicles 2. All types of television sets 3. All types of refrigerators 4. All types of air conditioners 5. All types of cameras, mobile telephones and computers.	Whole of tax	.............
100	Jira (Cumin seeds) and Variali ( ani seeds)	Whole of tax	.............
101	Technical grade urea.	To the extent to which amount of tax exceed five paise including additional tax at the rate of one paisa in the rupee.	for the sales made the till 14th January, 2018 or the date from which the Goods and Services Tax Act comes into force in the State, whichever is earlier
102	Soap (hand made) manufactured with use of motor up to 3 HP.	To the extent to which the amount of tax exceed five paise including additional tax at the rate of one paisa in the rupee.	The dealer shall furnish details regarding the motor to be used in manufacture of such soap, to the Commercial Tax Officer having jurisdiction over the local area in which the place of business is situated.
103	Oral Contraceptive pills	Whole of tax
104	Isabgul and isabgul husk	Whole of tax
105	Imitation jewellery	(1) To the extent to which the amount of tax exceeds one paisa in the rupee. (2) whole of additional tax.
106	Sales of aviation turbine fuel made from the airports other than the airports of Ahmedabad and Vadodara to an aircraft of scheduled commercial airlines service flights	To the extent to which the amount of tax exceeds five paise in the rupee."
107	Bamboo, whether whole or split and bamboo (except furniture)	Whole of tax	-
108	Pedal rickshaws and cycle rickshaws	Whole of tax	-
109	Mosquito net	Whole of tax	-
110	Frozen semen	Whole of tax	-
111	Ceramic products	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	-
112	Motor vehicles covered by entry 80A of Schedule II of the Act sold to the dealers engaged in business of sale such vehicles.	To the extent to which the amount of tax exceeds fifteen paise including additional tax at the rate of two and half of paise in the rupee.	This entry shall be deemed to have come into force on and from the 1st April, 2016.
113	(i) Tankers, loading rickshaws, goods carriage vehicles except goods carrier trucks. (ii) Chassis of school buses, passenger buses, goods carrier trucks, goods carriage vehicles, tankers, loading rickshaws.	To the extent to which the amount of tax exceeds fifteen paise including additional tax at the rate of two and half paise in the rupee.	This entry shall be deemed to have come into force on and from the 1st April, 2016.
114	Point of Sale (POS) Terminal Machine (swipe machine for cashless transaction)	Whole of Tax	---
115	Sales of Goods to the African Development Bank under the provisions of Article 57 of the African Development Bank Act, 1983.	Whole of Tax	The Bank shall issue a certificate in Form AFDB-1 appended to this notification.
116	Sales of High speed Diesel as mentioned in entry 1 of Schedule III of the Act	To the extent to which the amount of tax exceeds fourteen point nine paise in the rupee.	..........
118	Sales of Aviation Turbine Fuel to any airline having a fixed wing aircraft, Helicopters and Seaplanes by RCS (Regional Connectivity Scheme)/UDAN (Ude Desh ka aam Nagrik) Flights to any Air port/ Heliport/Helipad/ Water Aerodrome in the State up to 10 years from the date of publication of this Notification.	To the extent to which the amount of tax exceeds one paisa in the rupee.	Whenever Aviation Turbine Fuel is sold to such airline, a certificate in the Form appended to this notification for usage as mentioned in column 2 shall be obtained from the airlines taking supplies of aviation turbine fuel for such aircraft duly signed by authorized signatory of such airlines.";
119	Sales of Aviation Turbine Fuel (Duty Paid) covered under Sr. No. 4 of Schedule III, other than those covered under entry No. 55, 57, 73, 106, 117 and 118.	To the extent to which the amount of tax exceeds five paise in the rupee.	-----

CERTIFICATE

Certificate for the purpose of entry 73, to be obtained from the Airlines taking supplies of aviation turbine fuel for intra state flight services.

Certified that aviation turbine fuel sold to us under invoice No............. dated ................ is for the use in an aircraft with a maximum take of mass less than forty thousand kilograms operated by us for the flight between two airports falling within the State of Gujarat i.e. intra - state flight service.

(....................)

Authorised Signatory

FORM AFDB-1

Declaration by the African Development Bank (mentioned in Entry at serial No.114 of the Government Notification, Finance Department No.(GHN-20) VAT-2017-S.5(2) (54)-TH Dated the4 22nd May, 2017)

I .......................................(Name).................................................... (State designation or status) do hereby certify that the goods purchased by the representatives and officials of the African Development Bank are entitled to exemption under the African Development Bank Act, 1983.

Place:	Signature:
Date:	Status:

CERTIFICATE

(Certificate for the purpose of entry 118 to be obtained from the airlines taking supplies of aviation turbine fuel under Regional Connectivity Scheme/UDAN(Ude Desh ka aam Nagrik))

Certified that aviation turbine fuel sold to us under invoice No ...............Dated.... is for the use in an aircraft mentioned in column 2 under entry 118 of the Schedule appended to the Government Notification, Finance Department No. (GHN- 53)VAT-2021-S.5(2){59)-TH, dated the 17th July, 2021 operated by us for the flight mentioned in the said entry.

(....................)

Authorized signatory.

Annexure-I & Annexure-II of Entry 1 to this Notification:

Annexure-I

S. No.	HSN Code	Description
Impregenatd, coated, Lamiated Textile Fabrics: Textile articles For Industrial Use
1	59021010	Tyre cord fabric of high tenacity yarn of nylon or other polyamides Impregnated with rubber
2	59022010	Tyre cord fabric of Polyester Impregnated with rubber
3	59029010	Tyre cord fabric of Other Impregnated with rubber
4	59039010	Textile fabrics, impregnated, coated, covered or laminated with plastics, other than those of heading 5902 of Cotton
5	59039020	Textile fabrics, impregnated, coated, covered or laminated with plastics, other than those of heading 5902 Polythelene Laminated Jute Fabrics
6	59069910	Rubberised Textile fabrics, other than those of heading 5902, of Other: Insulating tape, electrical of cotton
7	59069920	Rubberised Textile fabrics, other Rubberised cotton fabrics, other than knitted or crocheted
8	59069990	Rubberised Textile fabrics, other than those of heading 5902 Of Other
9	59090020	Textile hose piping and similar textile tubing, with or without lining, armour or accessories Of man-made fibre
10	59090090	Textile hose piping and similar textile tubing, with or without lining, armour or accessories Of other Textile Materials
11	59113220	Textile Fabrics for technical use Weighing 650 g/m2 or more: Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines
12	59113240	Textile Fabrics for technical use Weighing 650 g/m2 or more: Jute fabrics and articles used in machinery/plant
13	59113250	Textile Fabrics for technical use Weighing 650 g/m2 or more: of metalised yarn of a kind commonly used in paper making or other machinery
14	59114000	Textile Fabrics for technical use Weighing 650 g/m2 or more: Straining cloth of a kind used in oil presses or the like, including that of human hair
Medical Textile items
15	30051010	Adhesive Gauze Bandage
16	30051020	Adhesive Tape (Medicinal)
17	30059010	Cotton Wool, Medicated
18	30059030	Medicated Lint
19	30059050	Burn Therapy Dressing soaked in Protective Gel
20	30059060	Micro Pores Surgical Tapes
21	30061010	Sterile, surgical catgut and similar sterile suture materials and sterile tissue Adhesives for surgical would closure
22	30061020	Sterile Laminaria and sterile Laminaria Tents and Sterile Absorbable Surgical or Dental Haemostatics
23	48184010	Baby and clinical diapers
24	56011000	Sanitary Towels and Tampons, Napkins and Napkin Liners for Babies and Similar Sanitray articles of Wadding
25	56012110	textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps: Wadding; other articles of wadding: Absorbent cotton wool
26	56012190	Wadding; other articles of wadding: Other
27	56012200	textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps: Wadding of man-made fibres
28	56012900	Wadding: other Articles of man-made fibres Wadding : Other
Other Technical Textile Items
29	54021910	Synthetic filament Yarn (Other than Sewing thread), Not put up for retail sale: Nylon tyre Yarn
30	54031010	High Tenacity Yarn of Viscose Rayon: Viscose Rayon Tyre Yarn -1.233 Decitex
31	54031020	High Tenacity Yarn of Viscose Rayon: Viscose Rayon Tyre Yarn -1.833 Decitex
32	54071011	Unbleached Parachute Fabrics
33	54071012	Unbleached Tent Fabrics
34	54071014	Unbleached Umbrella Cloth Panel Fabrics
35	54071021	bleached Parachute Fabrics
36	54071022	bleached Tent Fabrics
37	56021000	Felt, whether or not impregnated, coated, covered or laminated Needleloom felt and stitch-bonded fibre fabrics
38	56022100	Other Felt, not impregnated, coated, covered or laminated Of Wool or Fine animal Hair
39	56022920	Other Felt, not impregnated, coated, covered or laminated Of Jute (including Blended/Union Jute) Not For Machinery
40	56029000	Felt, whether or not impregnated, coated, covered or laminated Of Other
41	56071010	cordage, cabie, ropes and twine, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics: Of Jute
42	56072900	Other Twine, Rope etc.:
43	56074100	Binder/Baler Twine: Of Polythylene/Ployproplyene
44	56074900	Other Cordage etc.: Of Polythylene/Ployproplyene
45	56075010	Nylon fish net twine
46	56075020	Nylon tyre cord
47	56075030	Viscose tyre cord
48	56075 40	Nylon rope
49	56079010	Coir, cordage and ropes Other than Cotton
50	56079020	cordage, Cable ropes and Twine Of cotton
51	56079090	Twine, cordage, ropes and cables other
52	56081100	Made up Fishing Nets: Of Nylon
53	56081190	Made up Fishing Nets: Other than Nylon
54	56081900	Other Knotted Netting of Twine, Cordage Or rope: Of Man Made Textile Materials
55	56089010	Other Twine, Cordage Or rope: Of Cotton
56	56089020	Other Twine, Cordage Or rope: Of Jute
57	56089020	Other Knotted Netting of Twine, Cordage / rope Nets: Other
58	58063110	Type Writer Ribbon Cloth: Of Cotton: Woven
59	62011100	Men's or boys' overcoats, Rain Coats, car coats, capes, cloaks and similar Articles Not knitted or Crocheted: Of Wool/Fine animal Hair
60	62011210	Men's or boys' Rain Coats, Not knitted or Crocheted: Of Cotton
61	62011310	Men's or boys' Rain Coats, Not knitted or Crocheted: Of Man Made fibres
62	62102010	Outer Garments For Men's or boys' overcoats, car coats, capes, cloaks, Anoraks, Wind Cheaters, Wind Jackets and similar Articles other than those of Heading 6202 Not knitted or Crocheted Of Rubberized Textile Fabrics
63	62102020	Outer Garments For Men's or boys' overcoats, car coats, capes, cloaks, Anoraks, Wind Cheaters, Wind Jackets and similar Articles other than those of Heading 6202 Not knitted or Crocheted Of Fabrics impregnated, coated, covered or Laminated with preparations of Cellulose Derivatives and other Artificial plastic materials
64	62102030	Outer Garments For Men's or boys' overcoats, car coats, capes, cloaks, Anoraks, Wind Cheaters, Wind Jackets and similar Articles other than those of Heading 6202 Not knitted or Crocheted Of Textile Fabrics, otherwise impregnated or coated
65	6210301	Outer Garments For Women's or girl's overcoats, car coats, capes, cloaks, Anoraks, Wind Cheaters, Not knitted or Crocheted Of Textiles impregnated, coated, covered or Laminated with preparations of Cellulose Derivatives and other Artificial plastic materials
66	62104010	Men's or boys' personal protective Garments, Not knitted or Crocheted Bullet Proof Jackets, Bomb disposal jackets etc.
67	63051010	Jute bagging for raw cotton
68	63051020	Jute corn (grains) sacks
69	63051030	Jute hessian bags
70	63051040	Jute sacking bags
71	63051050	Jute wool sacks
72	63051060	Plastic coated or paper cum polythene lined jute bags and sacks
73	63051070	Paper laminated hessian jute bags and sacks
74	63053200	Sacks and Bags, Flexible intermediate bulk containers Of Man Made Textile Materials
75	630533	Sacks and Bags, Of Polythylene or polyproplyene strip or the like
76	63053900	Sacks and Bags : Of other Man Made Textile Materials
77	6305900	Sacks and Bags : Of other Textile Materials
78	63061200	Tarpaulins, awnings and sunblindset: Of synthetic fibres
79	63062200	Tents: Of synthetic fibres
80	63063000	Sails
81	63064900	Pneumatic Mattresses: Of other Textile Materials

Annexure-II

S. No.	HSN Code	Description
1	59011010	Textile Fabrics Coated Wiih Gum Or Amylaceous Substances, Of A kind Lied Fur The Outer Covers Of Books Or The Like: Of Cotton
2	59011020	Prepared Painting Canvas
3	59011090	Textile fabrics coaled with gum or amylaceous substances, of a kind used for the outer covers of books or the like: Others
4	59019010	Tracing cloth of cotton
5	59019020	Varnished cambric fabrics (Empire fabric\) tapes, etc.
6	59019090	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: Others
7	59021090	Tyre cord fabric Of nylon or other polyamides: Others
8	59022090	Tyre cord fabric of polyesters Others
9	59029090	Tyre cord fabrics of high tenacity yarn of nylon or other polyamides, polysters or viscose rayon: Others
10	59031010	Textile Fabrics With Polyvinyl Chloride): Imitation Leather Fabrics Of Cotton
11	59031090	Other Fabrics impregnated, Laminated Plated And Coaled With PVC_
12	59032010	Imitation Leather Cloth Of Cotton Laminated Plated, Coated, etc. With Polyurethane
13	59032090	Other Fabrics Impregnated Laminated Plated And Coated Wiih Polyurethane
14	59039090	Other Fabric Plated Laminated Coated Impregnated With Other Plastics
15	59041000	Linoleums
16	59049010	Floor Covering With Jute Base
17	59049090	Other Floor Covering
18	59051010	Textile Wall Coverings Fixed On The Backing Of Any Material
19	59051090	Other Textile Wall Covering
20	5906100	Adhesive Tape Of A Width Not Exceeding 20 cm. _
21	59069110	Rubberized Textile Fabrics Other: Knitted Or Crocheted: Of Cotton
22	59069190	Rubberized Textile Fabrics Other: Knitted Or Crocheted: Of Other Textile Materials
23	59070011	Fabrics Covered Partially Or Fully With Textile Flocks, Or With Preparation Containing Textile Flocks On the Base fabrics of cotton
24	59070012	Fabrics Covered Partially Or Fully With Textile Flocks. Or With Preparation Containing Textile Flocks: On The Base Fabrics Of Man-Made Textile Material
25	59070019	Fabrics Covered Partially Or Fully With Textile Flocks, Or With Preparation Containing Textile Flocks: On Base Fabrics Of Other Textile Materials
26	59070091	Cotton Fabrics Coated Or impregnated With Oil Or Preparations With Basis Of Drying Oil
27	59070092	Other Fabrics Coated Or Impregnated With Oil Or Preparations
28	59070093	Jute Fabrics Otherwise Impregnated Or Coated, With Oil Or Preparations
29	59070099	Other Textile Fabrics Otherwise Impregnated, Coated Or Covered; Painted Canvas Being Theatrical Scenery, Studio Back Cloths Or The Like
30	59080010	Wicks & Gas Mantle Fabrics etc. Of Cotton
31	59080020	Gas Mantles Of Rayon _
32	59080090	Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the iike; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated: Others
33	59090010	Textile Host Piping And Similar Textile Tubing, With Or Without Lining, Armour Or Accessories Of Other Materials Of Cotton
34	59100010	Cotton Canvas Ply Belting Whether Or Not Impregnated, Coated Covered Or Laminated with Plastics, Or Reinforced With Metal Or Other Material
35	59100020	Rubberized Cotton Belting Whether Or Not Impregnated, Coated, Covered Or Laminated With Plastics, Or Reinforced With Metal Or Other Material
36	59100030	Other Transmission, Conveyor Or Elevator Belts Or Belting Of Cotton Whether Or Not Impregnated, Coated, Covered Or Laminated With Plastics, Or Reinforced With Metal Or Other Malarial
37	59100040	Hair Belting Whether Or Not Impregnated. Coated, Covered Or Laminated With Plastics, Or Reinforced With Metal Or Other Material
38	59100050	Flax Canvas P1y Belting Whether Or Not Impregnated, Coated, Covered Or Laminated with plastics. Or Reinforced With Metal Or Other Material
39	59100060	Fibre belt conveyor Whether Or Not Impregnated, Coated, Covered Or Laminated with plastics. Or Reinforced With Metal Or Other Material
40	59100090	Other 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
41	59111000	Textile Fabric-. 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)
42	59112000	Bolting Fabrics, Whether Or Not Made Up Textile Fabrics And Felts. Endless Or Fitted With Linking Devices, Of A Kind Used In Paper Making Or Similar Machines (For Example for pulp or Asbestos Cement)
43	59113110	textile Products And Articles, For Technical Uses, Specified In Note 7 To Chapter 59 Weighing Less Than 650 g/sqm: Felt For Cotton Textile Industries, Woven
44	59113120	Textile Fabrics Weighing Less Than 650 g/sqm: Woven Textiles Felt. Whether Or Not Impregnated or Coated, Of A Kind Commonly Used In Other Machines
45	59113130	Textile Fabrics Weighing Less Than 650 g/sqm; Cotton Fabrics And Articles Used In Machinery and plant
46	59113140	Textile Fabrics Weighing Less Than 650 g/sqm Jute Fabrics & Articles Used In Machinery and plant
47	59113150	Textile Fabrics Weighing Less Than 650 g/sqm of Metailsed yarn of a kind commonly Used In Paper making or other Machinery
48	59113190	Textile Fabrics Weighing Less Than 650 g/sqm other
49	59113210	Textile Fabrics Weighing Less Than 650 g/sqm or More : Felt for Cotton Textile Industries Woven
50	59113230	Textile Fabrics Weighing Less Than 650 g/sqm or More : Cotton Fabrics & Articles used in Machinery/plant
51	59113290	Textile Fabrics Weighing Less Than 650 g/sqm or More : Others
52	59119010	Textile Products For Technical Uses: Paper Maker's Felt (Woven)
53	59119020	Textile Products For Technical Uses : Gaskets Washers Polishing Discs & Other Machinery parts of textile articles
54	59119090	Textile Products For Technical Uses : others
55	56031100	Of Man-Made Filaments: Weighing Not More Than 25 g/sqm
56	56031200	Of Man-Made Filaments: Weighing Not More Than g/sqm But Not more than 70 g/sqm
57	56031300	Of Man-Made Filaments: Weighing Not More Than 70 g/sqm But Not more than 150 g/sqm
58	56031400	Of Man-Made Filaments: Weighing more than 150 g/sqm
59	56039100	Other : Weighing more than 25 g/sqm
60	56039200	Other : Weighing between 25 g/sqm and 70 g/sqm
61	56039300	Other : Weighing between 70 g/sqm and 150 g/sqm
62	56039400	Other : Weighing More than 150 g/sqm
63	30051090	Other Adhesive Dressings A Other Articles Having an Adhesive Layer
64	30059040	Bandages Without Adhesive Layer
65	52112020	Canvas (Including Duck) Of Carded/Combed Yarn, Mixed Mainly Or Solely With Man-Made Fibres, Weighing More Than 200 G/M2
66	52113120	Dyed : plain Weave: Canvas ( Including Duck ) Of Carded/ Combed Yarn, Mixed Mainly Or Solely With Man-Made Fibres, Weighing More Than 200 g/sqm_
67	53050010	Coir Bristle Fibre, Coir Mattress Fibre, Coir Short Fibre, Coir Bit Fibre, Decorticated Coir Fibre
68	53050020	Coir Mattress Fibre
69	53050030	Curled Coir Fibre/ Machine Twisied Fibre
70	53101011	Unbleached: Containing 100% By Weight Of Jute: Carpet Backing Fabrics
71	53101012	Unbleached: Containing 100% By Weight Of Jute: Sacking Fabrics
72	53101013	Unbleached: Containing 100% By Weight Of Jute: Hessian Fabrics_
73	53101014	Unbleached: Containing 100% By Weight Of Jute: Jute Canvas
74	54074230	Other Woven Fabrics, Containing 85% Or More By Weight Of Filaments Of Nylon Or Other Polyamides: Dyed: Nylon Tafetta
75	54074430	Other Woven Fabrics, Containing 85% Or More By Weight Of Filaments Of Nylon Or Other Polyamides: Printed: Nylon Tafetta
76	54071024	Bleached Umbrella Cloth Panel Fabrics
77	54071031	Dyed Parachute Fabrics
78	54071032	Dyed Tent Fabrics
79	54071034	Dyed Umbrella Cloth Panel Fabrics
80	54071041	Printed Parachute Fabrics ___________________ ___
81	54071042	Printed Tent Fabrics
82	54071044	Printed Umbrella Cloth Panel Fabrics
83	54071091	Other Parachute Fabrics
84	54071092	Other Tent Fabrics
85	54071094	Other Umbrella Cloth Panel Fabrics
86	54082215	Woven Fabrics Containing More Than 85% Or More By Weight Of Artificial Filament Or Strip Or The Like: Dyed Woven Fabrics Of Rayon: Rayon Taffeta
87	54082415	Woven Fabrics Containing More Than 85% Or More By Weight Of Artificial Filament Or Strip Or The Like: Printed Woven Fabrics Of Rayon: Rayon Taffeta
88	54083213	Dyed: Rayon Taffeta
89	54083415	Printed: Rayon Taffeta
90	55031100	Synthetic Staple Fibres, Not Carded, Combed Or Otherwise Processed For Spinning: Of Aramids
91	56022910	Other Felt Not Impregnated, Coated, Covered Or Laminated Of Other Textile Materials For Machines Other Than Cotton Machinery _
92	56022990	Felt, Whether Or Not Impregnated, Coated, Covered Or Laminated Of Other
93	5604100	Rubber Thread And Cord, Textile Covered
94	56049000	Other Textile Yarn And Strip, Impregnated Coated Or Covered Or Sheathed With Rubber Or Plastics
95	56071090	Other Cordage, Cable, Rape And Twine Of Jute, Whether Or Not Plaited Or Braided And Whether Or Not Impregnated, Coated Covered Or Sheathed With Rubber Or Plastics
96	56072100	Twine, Cordage, Ropes And Cables Of Sisal Or Other Textile Fibres Of The Genus Agave: Binder or Baler Twine
97	56073000	Twine, Cordage, Ropes And Cables Of Abaca or other Hard (Leaf) fibres
98	56075090	Twine, Cordage, Ropes And Cables Of other synthetic fibres : other
99	58061000	Narrow Woven Pile Fabrics (Including Terry Towelling & Similar Terry Fabrics) And Chenille Fabrics
100		Omitted w.e.f. 31-08-15
101	58063120	Newar Cotton: Woven
102		Omitted w.e.f. 31-08-15
103		Omitted w.e.f. 31-08-15
104	58063910	Woven Narrow Goat Hair Puttis Tape
105	58063920	Woven Narrow Jute Webbing
106	58063930	Other Narrow Woven Fabrics Of Jute
107		Omitted w.e.f. 31-08-15
108	58064000	Fabrics Consisting Of Warp Without Weft Assembled By Means Of An Adhesive (Bolducs)
109	58071010	Woven Labels Badges & The Like Of Cotton
110	58071020	Woven Label Badges etc. Of Man-Made Fibre
111	58071090	Woven Labels Badges etc. Of Other Textile Material
112	58079010	Other Labels Badges & Similar Articles Of Fell Or Son-Woven
113	58079090	Other Labels Badges & Similar Articles
114	58110020	Quilted Wadding Other Than Embroidery
115	58110090	Other Quilted Products In The Piece Composed Of One Or More Layers Of Textile Materials Assembled With Fadding By Stitching Or Otherwise
116	6116100	Gloves, Mittens And Mitts, Knitted Or Crocheted Impregnated, Coated Or Covered With Plastics Or Rubber
117	62029110	Women's Or Girls' Wind & Ski-Jackets. Wind Cheaters Of Wool Or Fine Animal Hair Not knitted or Crocheted
118	62029210	Women's Or Girls' Wind & Ski-Jackets. Wind Cheaters Of cotton Not knitted or Crocheted
119	62029310	Women's Or Girls' Wind & Ski-Jackets. Wind Cheaters Of Man Made fibres Not knitted or Crocheted
120	62029911	Women's Or Girls' Wind & Ski-Jackets. Of silk Not knitted or Crocheted
121	62101000	Garments, Made Up Of Fabrics Of Felt, Nonwovens Whether Or Not Impregnated. Coated, Covered Or Laminated Not Knitted Or Crocheted
122	62102090	Other Outer Grmnts For Men's & Boy's Not Knitted Or Crocheted
123	62103020	Outer Garments, Men Or Boys' Of Rubberised Textile Fabrics Not Knitted Or Crocheted
124	620103030	Outer Garments, Men Or Boys' Of Textile Fabrics, Otherwise Impregenated Not Knitted Or Crocheted
125	621040	Other Men Or Boys' Garment Not Knitted Or Crocheted
126	62104090	Other Men Or Boys' personal protective Garments Not Knitted Or Crocheted
127	62105000	personal protective Garments For Women and Girl's Not Knitted Or Crocheted
128	63051080	Jute soil savers
129	63051090	Sacks & Bags Of Other Than Jute Or Of Other Textile Bast Fibres
130	6305200	Sacks And Bags Of Cotton
131	63061100	Tarpaulins ,Awnings & Sunblinds of Cotton
132	63061910	Jute Tarpaulins (Incl. Dw Tarpauline)
133	63061920	Coir Blinds /Awnings
134	63061930	Venetian/Austrian Blinds
135	63061990	Other Tarpaulins, Awnings And Sunblinds: Tents: Sails For Boats, Sailboards Or Landcraft; Camping Goods
136	63062100	Tents of Cotton
137	63062910	Tents of Jute
138	63062990	Other tents
139	63063100	Sails of Synthetic Fibres
140	63063910	Sails of Cotton
141	63063990	Sails Of Other Textile Materials Other Than Cotton
142	63064000	Pneumatic Mattresses
143	63064100	Pneumatic Mattresses Of Cotton
144	63069100	Other Tarpaulins, Awnings And Sunblinds; Tents; Sails For Boats, Sailboards Or Landcraft; Camping Goods Of Cotton
145	63069900	Other Camping Goods Of Other Textile Materials _
146	63072010	Life Jackets And Life Belts Of Cotton
147	63072090	Life Jackets & Life Belts Excluding Cotton
148	70191100	Glass fibres (including Glass Wool): Chopped Strands Of A Length Not More Than 50 mm
149	70191200	Glass Fibres (Including Glass Wool): Rovings
150	70191900	Glass Fibres (Including Glass Wool): Other (Silvers, Yarn)
151	70193100	Glass Fibres (Including Glass Wool); Glass Mats
152	70193200	Glass Fibres (Including Glass Wool); Glass Thin Sheets (Voils)
153	70193900	Glass Fibres (Including Glass Wool): Other (Webs Mattresses Boards etc)
154	70194400	Glass Fibres (Including Glass Wool): Woven Fabrics Of Rovings
155	70195100	Glass Fibres (including Glass Wool) Woven Fabrics (Excluding Rovings) Of A Width Not More Than 30 Cm
156	70195200	Glass Fibres (Including Glass Wool) Woven Fabrics (Excluding Rovings) Of A Width More Than 30 Cm Plain Weave, Weighing Less Than 250 g/sqm. Of Filaments Measuring Per Single Yarn Not More Than 136 Tex
157	70195900	Other Woven Fabrics
158	70199010	Other Glass Wool/Glass Fibre
159	70199090	Other Made-Up Articles Of Glass Fibres (Fibre Glass
160	94043010	Mattress Supports; Articles Of Bedding And Similar Furnishing (For Example, Mattresses, Quilts, Eiderdowns, Cushions, Pouffes And Pillows) Filled With Feathers Or Down
161	94043090	Other Mattress Supports; Articles Of Bedding And Similar Furnishing (For Example, Mattresses, Quilts, Eiderdowns. Cushions, Pouffes And Pillows)
162	95069960	Sports Nets
163	96121010	Computer Printer Ribbon
164	63069090	Other Of Other Textile Materials (Product- For Camping Goods Of Manmade Fibers)
165	590310	- With Polyvinyl Chloride
166	590699	- Other