DEMO|

The Central Goods and Services Tax Act, 2017 Notification
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Body

Schedule IV - 14%

S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
(1)
    (2)
(3)

1. 1703 Molasses
2. 1704 Omitted w.e.f. 15-11-2017
3. 1804 Omitted w.e.f. 15-11-2017
4. 1805 Omitted w.e.f. 15-11-2017
5. 1806 Omitted w.e.f. 15-11-2017
6. 1901 90 [other than 1901 10, 1901 20 00]

Omitted w.e.f. 15-11-2017
7. 1905 32 Omitted w.e.f. 15-11-2017
8. 2101 11, 2101 12 00 Omitted w.e.f. 15-11-2017
9. 2106

Omitted w.e.f. 15-11-2017
10. 2106 90 20 Pan masala
11. 2202 99 90 Omitted w.e.f. 15-11-2017
12. 2202 10 All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured
13. 2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]
14. 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
15. 2403

Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences [including biris]
16. 2515 12 20, 2515 12 90 Omitted w.e.f. 15-11-2017
17. 2516 12 00 Omitted w.e.f. 15-11-2017
18. 2523 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
19. 2710 Omitted w.e.f. 15-11-2017
20. 3208

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter
21. 3209

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
22. 3210

Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
23. 3213

Omitted w.e.f. 15-11-2017
24. 3214

Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like
25. 3303 Omitted w.e.f. 15-11-2017
26. 3304

Omitted w.e.f. 15-11-2017
27. 3305 [other than 3305 9011, 3305 90 19] Omitted w.e.f. 15-11-2017
28. 3306 [other than 3306 10 10, 3306 10 20] Omitted w.e.f. 15-11-2017
29. 3307

Omitted w.e.f. 15-11-2017
30. 3401 30

Omitted w.e.f. 15-11-2017
31. 3402

Omitted w.e.f. 15-11-2017
32. 3403

Omitted w.e.f. 15-11-2017
33. 3405

Omitted w.e.f. 15-11-2017
34. 3407 Omitted w.e.f. 13-10-2017
35. 3602

Omitted w.e.f. 15-11-2017
36. 3604

Omitted w.e.f. 15-11-2017
37. 3606

Omitted w.e.f. 15-11-2017
38. 3811

Omitted w.e.f. 15-11-2017
39. 3813

Omitted w.e.f. 15-11-2017
40. 3814

Omitted w.e.f. 15-11-2017
41. 3819

Omitted w.e.f. 15-11-2017
42. 3820 Omitted w.e.f. 15-11-2017
43. 3918

Omitted w.e.f. 15-11-2017
44. 3922

Omitted w.e.f. 15-11-2017
45. 3926 [other than 3926 40 11, 3926 90 10] Omitted w.e.f. 15-11-2017
46. 4011

New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws;rear tractor tyres; and of a kind used on aircraft]
47. 4012 Retreaded or used tyres and flaps
48. 4013

Omitted w.e.f. 15-11-2017
49. 4016 [other than 4016 92 00] Omitted w.e.f. 15-11-2017
50. 4017

Omitted w.e.f. 15-11-2017
51. 4201

Omitted w.e.f. 15-11-2017
52. 4202

Omitted w.e.f. 15-11-2017
53. 4203 Omitted w.e.f. 15-11-2017
54. 4205 Omitted w.e.f. 15-11-2017
55. 4206

Omitted w.e.f. 15-11-2017
56. 4303 Omitted w.e.f. 15-11-2017
57. 4304 Omitted w.e.f. 15-11-2017
58. 4410

Omitted w.e.f. 15-11-2017
59. 4411

Omitted w.e.f. 15-11-2017
60. 4412 Omitted w.e.f. 15-11-2017
61. 4413 Omitted w.e.f. 15-11-2017
62. 4414 Omitted w.e.f. 15-11-2017
63. 4418

Omitted w.e.f. 15-11-2017
64. 4421

Omitted w.e.f. 15-11-2017
65. 4814 Omitted w.e.f. 15-11-2017
66. 6702

Omitted w.e.f. 15-11-2017
67. 6703

Omitted w.e.f. 15-11-2017
68. 6704

Omitted w.e.f. 15-11-2017
69. 6801 Omitted w.e.f. 15-11-2017
70. 6802

Omitted w.e.f. 15-11-2017
71. 6803 Omitted w.e.f. 15-11-2017
72. 6807

Omitted w.e.f. 15-11-2017
73. 6808

Omitted w.e.f. 15-11-2017
74. 6809

Omitted w.e.f. 15-11-2017
75. 6810

Omitted w.e.f. 15-11-2017
76. 6812

Omitted w.e.f. 15-11-2017
77. 6813

Omitted w.e.f. 15-11-2017
78. 6814

Omitted w.e.f. 15-11-2017
79. 6815

Omitted w.e.f. 15-11-2017
80. 6901

Omitted w.e.f. 15-11-2017
81. 6904 Omitted w.e.f. 15-11-2017
82. 6905

Omitted w.e.f. 15-11-2017
83. 6906 Omitted w.e.f. 15-11-2017
84. 6907

Omitted w.e.f. 15-11-2017
85. 6909

Omitted w.e.f. 15-11-2017
86. 6910

Omitted w.e.f. 15-11-2017
87. 6913 Omitted w.e.f. 22-9-2017
88. 6914 Omitted w.e.f. 15-11-2017
89. 7003

Omitted w.e.f. 15-11-2017
90. 7004

Omitted w.e.f. 15-11-2017
91. 7005

Omitted w.e.f. 15-11-2017
92. 7006 00 00

Omitted w.e.f. 15-11-2017
93. 7007 Omitted w.e.f. 15-11-2017
94. 7008

Omitted w.e.f. 15-11-2017
95. 7009 Omitted w.e.f. 15-11-2017
96. 7011

Omitted w.e.f. 15-11-2017
97. 7014

Omitted w.e.f. 15-11-2017
98. 7016

Omitted w.e.f. 15-11-2017
99. 7020

Omitted w.e.f. 15-11-2017
100. 7321

Omitted w.e.f. 15-11-2017
101. 7322

Omitted w.e.f. 15-11-2017
102. 7324 Omitted w.e.f. 15-11-2017
103. 7418 Omitted w.e.f. 15-11-2017
104. 7419

Omitted w.e.f. 15-11-2017
105. 7610 10 00 Omitted w.e.f. 15-11-2017
106. 7615 Omitted w.e.f. 15-11-2017
107. 8212 Omitted w.e.f. 15-11-2017
108. 8214

Omitted w.e.f. 15-11-2017
109. 8302

Omitted w.e.f. 15-11-2017
110. 8303

Omitted w.e.f. 15-11-2017
111. 8304

Omitted w.e.f. 15-11-2017
112. 8305

Omitted w.e.f. 13-10-2017
113. 8310

Omitted w.e.f. 15-11-2017
114. 8407 Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]
115. 8408

Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
116. 8409

Parts suitable for use solely or principally with the engines of heading 8407 or 8408
117. 8413

Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30],
118. 8414

Omitted w.e.f. 15-11-2017
119. 8415

Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
120. 8418

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415
121. 8419

Omitted w.e.f. 15-11-2017
122. 8422

Dish washing machines, household [8422 11 00] and other [8422 19 00]
123. 8423

Omitted w.e.f. 15-11-2017
124. 8424

Omitted w.e.f. 15-11-2017
125. 8427

Omitted w.e.f. 15-11-2017
126. 8428

Omitted w.e.f. 15-11-2017
127. 8429

Omitted w.e.f. 15-11-2017
128. 8430

Omitted w.e.f. 15-11-2017
129. 8443

Omitted w.e.f. 15-11-2017
130. 8450

Household or laundry-type washing machines, including machines which both wash and dry
131. 8472

Omitted w.e.f. 15-11-2017
132. 8476

Omitted w.e.f. 15-11-2017
133. 8478

Omitted w.e.f. 15-11-2017
134. 8479

Omitted w.e.f. 15-11-2017
135. 8483

Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)
136. 8484

Omitted w.e.f. 15-11-2017
137. 8504

Omitted w.e.f. 15-11-2017
138. 8506 Omitted w.e.f. 15-11-2017
139. 8507

Electric accumulators, including separators therefor, whether or not rectangular (including square)
140. 8508 Vacuum cleaners
141. 8509

Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder
142. 8510

Shavers, hair clippers and hair-removing appliances, with self-contained electric motor
143. 8511

Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines
144. 8512

Omitted w.e.f. 15-11-2017
145. 8513

Omitted w.e.f. 15-11-2017
146. 8516

Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545
147. 8517

Omitted w.e.f. 15-11-2017
148. 8518

Omitted w.e.f. 15-11-2017
149. 8519 Omitted w.e.f. 15-11-2017
150. 8522

Omitted w.e.f. 15-11-2017
151. 8525

Digital cameras and video camera recorders [other than CCTV]
152. 8526

Omitted w.e.f. 15-11-2017
153. 8527

Omitted w.e.f. 15-11-2017
154. 8528

Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 20 inches ; and set top box for television]
155. 8529

Omitted w.e.f. 15-11-2017
156. 8530

Omitted w.e.f. 15-11-2017
157. 8531

Omitted w.e.f. 15-11-2017
158. 8536

Omitted w.e.f. 15-11-2017
159. 8537

Omitted w.e.f. 15-11-2017
160. 8539

Omitted w.e.f. 15-11-2017
161. 8544

Omitted w.e.f. 15-11-2017
162. 8545

Omitted w.e.f. 15-11-2017
163. 8547

Omitted w.e.f. 15-11-2017
163A 8701 Road tractors for semi-trailers of engine capacity more than 1800 cc".
164. 8702 Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels
165. 8703

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons]
166. 8704

Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]
167. 8705

Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)
168. 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
169. 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
170. 8708

Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]
171. 8709

Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
172. 8710

Omitted w.e.f. 15-11-2017
173. 8711

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
174. 8714 Parts and accessories of vehicles of headings 8711 and 8713
175. 8716

Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]
176. 8802 Aircrafts for personal use
177. 8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes
178. 9004

Omitted w.e.f. 15-11-2017
179. 9005

Omitted w.e.f. 15-11-2017
180. 9006

Omitted w.e.f. 15-11-2017
181. 9007

Omitted w.e.f. 15-11-2017
182. 9008

Omitted w.e.f. 15-11-2017
183. 9010

Omitted w.e.f. 15-11-2017
184. 9011

Omitted w.e.f. 15-11-2017
185. 9012

Omitted w.e.f. 15-11-2017
186. 9013

Omitted w.e.f. 15-11-2017
187. 9014

Omitted w.e.f. 15-11-2017
188. 9015

Omitted w.e.f. 15-11-2017
189. 9016

Omitted w.e.f. 15-11-2017
190. 9022

Omitted w.e.f. 15-11-2017
191. 9023

Omitted w.e.f. 15-11-2017
192. 9101

Omitted w.e.f. 15-11-2017
193. 9102

Omitted w.e.f. 15-11-2017
194. 9104

Omitted w.e.f. 15-11-2017
195. 9106

Omitted w.e.f. 15-11-2017
196. 9107

Omitted w.e.f. 15-11-2017
197. 9108

Omitted w.e.f. 15-11-2017
198. 9110

Omitted w.e.f. 15-11-2017
199. 9111

Omitted w.e.f. 15-11-2017
200. 9112

Omitted w.e.f. 15-11-2017
201. 9113

Omitted w.e.f. 15-11-2017
202. 9114

Omitted w.e.f. 15-11-2017
203. 9201

Omitted w.e.f. 15-11-2017
204. 9202

Omitted w.e.f. 15-11-2017
205. 9205

Omitted w.e.f. 15-11-2017
206. 9206 00 00

Omitted w.e.f. 15-11-2017
207. 9207

Omitted w.e.f. 15-11-2017
208. 9208

Omitted w.e.f. 15-11-2017
209. 9209

Omitted w.e.f. 15-11-2017
210. 9302

Revolvers and pistols, other than those of heading 9303 or 9304
211. 9401

Omitted w.e.f. 15-11-2017
212. 9403

Omitted w.e.f. 15-11-2017
213. 9404

Omitted w.e.f. 15-11-2017
214. 9405

Omitted w.e.f. 15-11-2017
215. 9504

Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90]
216. 9505

Omitted w.e.f. 15-11-2017
217. 9506

Omitted w.e.f. 15-11-2017
218. 9508

Omitted w.e.f. 15-11-2017
219. 9601

Omitted w.e.f. 22-09-2017
220. 9602

Omitted w.e.f. 15-11-2017
221. 9611

Omitted w.e.f. 15-11-2017
222. 9613

Omitted w.e.f. 15-11-2017
223. 9614

Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
224. 9616

Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations
225. 9617

Omitted w.e.f. 15-11-2017
226. 9618

Omitted w.e.f. 15-11-2017
227. 9804

All dutiable articles intended for personal use
228. Any Chapter

Lottery authorized by State Governments

Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.

Explanation 2.-

(1) "Lottery authorized by State Governments" means a lottery which is authorized to be sold in State(s) other than the organising state also.

(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010

229 Any Chapter Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club

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

(b) The phrase "registered brand name" means,-

    (A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;

    (B) a brand registered as on the 15th May 2017 or thereafter under the Copyright Act, 1957(14 of 1957);

    (C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.

(iii) The phrase "registered brand name" means a brand which is registered under the Trade Marks Act, 1999.

(iv) "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).

(v) 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.

"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.