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

S.

No.

Chapter / Heading / Sub-heading / Tariff item Description of Goods
(1) (2) (3)
1 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled], and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]

2 0303, 0304, 0305, 0306, 0307, 0308 All goods [other than fresh or chilled], and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]

3. 0305 Omitted w.e.f. 15-11-2017
4. 0306 Omitted w.e.f. 15-11-2017
5. 0307 Omitted w.e.f. 15-11-2017
6. 0308 Omitted w.e.f. 15-11-2017
7. 0401 Ultra High Temperature (UHT) milk
8. 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]
9. 0403 Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
10. 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
11. 0406 Chena or paneer put up in unit container and,-

    (a) bearing a registered brand name; or

    (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE).

12. 0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.
13. 0409 Natural honey put up in unit container and,-

    (a) bearing a registered brand name; or

    (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE).

14. 0410 Edible products of animal origin, not elsewhere specified or included
15. 0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.
16. 0504 All goods [other than fresh or chilled] and put up in unit container and, -

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE

17. 0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers
18. 0507

[Except 050790]

Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.
19. 0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.
20. 0510 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.
21. 0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.
22. 7 Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower
23. 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen, put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE

24. 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
25. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split put up in unit container and,-

    (a) bearing a registered brand name; or

    (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE).

26. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE

27. 0801 Cashew nuts, whether or not shelled or peeled, desiccated coconuts
28. 0802 Dried areca nuts, whether or not shelled or peeled
29. 0802,0813 Dried chestnuts (singhada), whether or not shelled or peeled
29A 0802 Walnuts, whether or not shelled
30. 08 Dried makhana, whether or not shelled or peeled ,put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE

30A 0804 Mangoes sliced, dried
31. 0806 Grapes, dried, and raisins
32. 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
33. 0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
33A 0813 Tamarind, dried
34. 0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
35. 0901 Coffee roasted, whether or not decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]
36. 0902 Tea, whether or not flavoured [other than unprocessed green leaves of tea]
37. 0903 Maté
38. 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
39. 0905 Vanilla
40. 0906 Cinnamon and cinnamon-tree flowers
41. 0907 Cloves (whole fruit, cloves and stems)
42. 0908 Nutmeg, mace and cardamoms
43. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]
44. 0910 [other than 0910 11 10, 0910 30 10] Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices
45. 10 All goods i.e. cereals, put up in unit container and,-

    (a) bearing a registered brand name; or

    (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE).

46. 1001 Wheat and meslin put up in unit container and,-

    (a) bearing a registered brand name; or

    (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE).

47. 1002 Rye put up in unit container and,-

    (a) bearing a registered brand name; or

    (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE).

48. 1003 Barley put up in unit container and,-

    (a) bearing a registered brand name; or

    (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE).

49. 1004 Oats put up in unit container and,-

    (a) bearing a registered brand name; or

    (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE).

50. 1005 Maize (corn) put up in unit container and,-

    (a) bearing a registered brand name; or

    (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE).

51. 1006 Rice put up in unit container and,-

    (a) bearing a registered brand name; or

    (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE).

52. 1007 Grain sorghum put up in unit container and,-

    (a) bearing a registered brand name; or

    (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE).

53. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi put up in unit container and,-

    (a) bearing a registered brand name; or

    (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE).

54. 1101 Wheat or meslin flour put up in unit container and,-

    (a) bearing a registered brand name; or

    (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE).

55. 1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and,-

    (a) bearing a registered brand name; or

    (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE).

56. 1103 Cereal groats, meal and pellets, including suji and dalia, put up in unit container and,-

    (a) bearing a registered brand name; or

    (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE).

57. 1104 Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]
58. 1105 Meal, powder, Flour, flakes, granules and pellets of potatoes put up in unit container and,-

    (a) bearing a registered brand name; or

    (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE).

59. 1106 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 0713], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and-

    (a) bearing a registered brand name; or

    (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE).

60. 1106 10 10 Omitted w.e.f. 15-11-2017
61. 0713 Guar gum refined split
62. 1109 00 00 Wheat gluten, whether or not dried
63. 12 All goods other than of seed quality
64. 1201 Soya beans, whether or not broken other than of seed quality.
65. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.
66. 1203 Copra
67. 1204 Linseed, whether or not broken other than of seed quality.
68. 1205 Rape or colza seeds, whether or not broken other than of seed quality.
69. 1206 Sunflower seeds, whether or not broken other than of seed quality
70. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality
71. 1208 Flour and meals of oil seeds or oleaginous fruits, other than those of mustard
72 1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin
73. 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered
74. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included
75. 1301 Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]
76. 1301 Compounded asafoetida commonly known as heeng
77. 1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)
78 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60] Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked]
79. 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified
80. 1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
81. 1509 Olive oil and its fractions, whether or not refined, but not chemically modified.
82. 1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509
83. 1511 Palm oil and its fractions, whether or not refined, but not chemically modified.
84. 1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
85. 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
86. 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
87. 1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
88. 1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
89. 1517 Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
90. 1518 Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516
91. 1701 Beet sugar, cane sugar
92. 1702 or 1704 Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa.
93. 1801 Cocoa beans whole or broken, raw or roasted
94. 1802 Cocoa shells, husks, skins and other cocoa waste
95. 1803 Cocoa paste whether or not de-fatted
96. 1901 20 00 Mixes and doughs for the preparation of bread, pastry and other baker's wares
97. 1902 Seviyan (vermicelli)
98. 1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)
99. 1905 Pizza bread
99A 1905 or 2106 Khakhra, plain chapatti or roti
100. 1905 40 00 Rusks, toasted bread and similar toasted products
100A 2106 Roasted Gram, idli/dosa batter, chutney powder
101. 2106 90 Sweetmeats
101A 2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,-

    (a) bearing a registered brand name; or

    (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]

102. 2201 90 10 Ice and snow
103. 2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
103A. 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake]
104. 2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
105. 2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil
106. 2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil
107. 2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than cotton seed oil cake
108. 2307 Wine lees; argol
109. 2401 Tobacco leaves
110. 2502 Unroasted iron pyrites.
111 2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur
112. 2504 Natural graphite.
113. 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.
114. 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
115. 2507 Kaolin and other kaolinic clays, whether or not calcined.
116. 2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
117. 2509 Chalk.
118. 2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
119. 2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.
120. 2512 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.
121. 2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.
122. 2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
123. 2515

[Except 2515 12 10, 2515 12 20, 2515 12 90]

Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine]
124. 2516

[Except 2516 11 00, 2516 12 00]

Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
125. 2516 11 00 Granite crude or roughly trimmed
126. 2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.
127. 2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.

2518 10 dolomite, Not calcined or sintered

128. 2519 Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.
129. 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
130. 2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
131. 2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.
132. 2524 Asbestos
133. 2525 Mica, including splitting; mica waste.
134. 2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.
135. 2528 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3(calculated on dry weight)
136. 2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
137. 2530 Mineral substances not elsewhere specified or included.
138. 26 [other than 2619, 2620, 2621] All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste]
139. 2601 Iron ores and concentrates, including roasted iron pyrites
140. 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
141. 2603 Copper ores and concentrates.
142. 2604 Nickel ores and concentrates.
143. 2605 Cobalt ores and concentrates.
144. 2606 Aluminium ores and concentrates.
145. 2607 Lead ores and concentrates.
146. 2608 Zinc ores and concentrates.
147. 2609 Tin ores and concentrates.
148. 2610 Chromium ores and concentrates.
149. 2611 Tungsten ores and concentrates.
150. 2612 Uranium or thorium ores and concentrates.
151. 2613 Molybdenum ores and concentrates.
152. 2614 Titanium ores and concentrates.
153. 2615 Niobium, tantalum, vanadium or zirconium ores and concentrates.
154. 2616 Precious metal ores and concentrates.
155. 2617 Other ores and concentrates
156. 2618 Granulated slag (slag sand) from the manufacture of iron or steel
156A 2621 Fly Ash
157. 27 Bio-gas
158. 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal
159. 2702 Lignite, whether or not agglomerated, excluding jet
160. 2703 Peat (including peat litter), whether or not agglomerated
161. 2704 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
162. 2705 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
163. 2706 Tar distilled from coal, from lignite or from peat
164. 2710 (a) kerosene oil PDS,

(b) The following bunker fuels for use in ships or vessels, namely,

    i. IFO180CST

    ii. IFO 380 CST

165. 2711 12 00, 2711 13 00, 2711 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
166. 28 Thorium oxalate
167. 28 Enriched KBF4 (enriched potassium fluroborate)
168. 28 Enriched elemental boron
169. 28 Nuclear fuel
170. 2805 11 Nuclear grade sodium
171. 2845 Heavy water and other nuclear fuels
172. 2853 Compressed air
173. 30 Insulin
174. 3002, 3006 Animal or Human Blood Vaccines
175. 30 Diagnostic kits for detection of all types of hepatitis
176. 30 Desferrioxamine injection or deferiprone
177. 30 Cyclosporin
178. 30 Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name
179. 30 Oral re-hydration salts
180. 30 or any chapter Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule
181. 30 Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule
181A 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia
182. 3101 All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name
182A 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
182B 3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
182C 3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
182D 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers.
183. 32 Wattle extract, quebracho extract, chestnut extract
184. 3202 Enzymatic preparations for pre-tanning
185. 3307 41 00 Agarbatti, lobhan, dhoop batti, dhoop, sambhrani
186. 3402 Sulphonated castor oil, fish oil or sperm oil
187. 3605 00 10 Handmade safety matches

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

(i) frame filling;

(ii) dipping of splints in the composition for match heads;

(iii) filling of boxes with matches;

(iv) pasting of labels on match boxes, veneers or cardboards;

(v) packaging

187A 3915 Waste, parings or scrap of plastics
188. 4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
188A 4004 00 00 Waste parings or scrap of rubber (other than hard rubber)
189 4011 30 00 New pneumatic tyres, of rubber of a kind used on aircraft
190. 4011, 4013 Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws
191. 4016 Erasers
191A 4017 Waste or scrap of hard rubber
192. 4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
193. 4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split
194. 4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
195. 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
196. 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
197. 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared
197A 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
197B 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
197C 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
197D 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
197 E 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
198. 4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
198A 4601, 4602 Grass, leaf or reed or fibre products, including mats, pouches, wallets
198B 4707 Recovered waste or scrap of paper or paperboard
199. 4801 Newsprint, in rolls or sheets
200. 4823 Kites, Paper mache articles
201. 4901 Brochures, leaflets and similar printed matter, whether or not in single sheets
201A 4907 Omitted w.e.f. 13-10-2017
202. 5004 to 5006 Silk yarn
203. 5007 Woven fabrics of silk or of silk waste
204. 5104 Garneted stock of wool or of fine or coarse animal hair, shoddy wool
205. 5105 Wool and fine or coarse animal hair, carded or combed
206. 5106 to 5110 Yarn of wool or of animal hair
207. 5111 to 5113 Woven fabrics of wool or of animal hair
208. 5201 to 5203 Cotton and Cotton waste
209. 5204 Cotton sewing thread, whether or not put up for retail sale
210. 5205 to 5207 Cotton yarn [other than khadi yarn]
211. 5208 to 5212 Woven fabrics of cotton
212. 5301 All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)
213. 5302 True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)
214. 5303 All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)
215. 5305 to 5308 All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn
216. 5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn
217. 5407, 5408 Woven fabrics of manmade textile materials
218. 5512 to 5516 Woven fabrics of manmade staple fibres
218A 5605 0010 Real zari thread (gold) and silver thread, combined with textile thread
218B 5607 Jute twine, coir cordage or ropes
218C 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
218D 5609 Products of coir
219. 5702,5703, 5705 Coir mats, matting and floor covering
219A 5801 Corduroy fabrics
219AA 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
219B 5808 Saree fall
220. 5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai.
221. 60 Knitted or crocheted fabrics [All goods]
222. 61

Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece
223. 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece
224 63 [other than 6309] Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece
224A 6309 Worn clothing and other worn articles; rags
225. 64 Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.
225A 6815 Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content
226. 6901 00 10 Bricks of fossil meals or similar siliceous earths
227. 6904 10 00 Building bricks
228. 6905 10 00 Earthen or roofing tiles
228A 7001 Cullet or other waste or scrap of glass
229. 7018 Glass beads.
230. 84 Pawan Chakki that is Air Based Atta Chakki
230A 8407 10 00, 8411 Aircraft engines
231. 8413, 8413 91 Hand pumps and parts thereof
232. 8419 19 Solar water heater and system
233. 8437 Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof
234. 84, 85 or 94 Following renewable energy devices & parts for their manufacture

(a) Bio-gas plant

(b) Solar power based devices

(c) Solar power generating system

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

(e) Waste to energy plants / devices

(f) Solar lantern / solar lamp

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

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

234A 84 or 85 E-waste

Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer.

235. 8601 Rail locomotives powered from an external source of electricity or by electric accumulators
236. 8602 Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof
237. 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
238. 8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)
239. 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)
240. 8606 Railway or tramway goods vans and wagons, not self-propelled
241. 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof
242. 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
243. 8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
244. 8802 Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.
245. 8803 Parts of goods of heading 8802
246. 8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
247. 8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products
248. 8904 Tugs and pusher craft
249. 8905 Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
250. 8906 Other vessels, including warships and lifeboats other than rowing boats
251. 8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
252. Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
253. 90 Coronary stents and coronary stent systems for use with cardiac catheters
254. 90 or any other Chapter Artificial kidney
255. 90 or 84 Disposable sterilized dialyzer or micro barrier of artificial kidney
256. 90 or any other Chapter Parts of the following goods, namely:-

(i) Crutches;

(ii) Wheel chairs;

(iii) Walking frames;

(iv) Tricycles;

(v) Braillers; and

(vi) Artificial limbs

257. 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule
257A 9404 Cotton quilts of sale value not exceeding Rs. 1000 per piece
257B 9401 10 00 Aircraft seats
258. 9405 50 31 Kerosene pressure lantern
259. 9405 91 00, 9405 92 00 or 9405 99 00 Parts of kerosene pressure lanterns including gas mantles
259A 4016 or 9503 Toy balloons made of natural rubber latex
259B 9507 Fishing hooks
259C 9601 Worked corals other than articles of coral
260. 9603 [other than 9603 10 00] Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without Handles]
261. 9704 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907
262. 9705 Numismatic coins
263. 9804 Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use.
263A Any chapter Rosaries, prayer beads or Hawan samagri
264 Any chapter Biomass briquettes

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

(1) Amikacin
(2) Amphotericin-B
(3) Amrinone
(4) Aprotinin
(5) Baclofen
(6) Bleomycin
(7) Busulphan
(8) BCG vaccine, Iopromide, Iotrolan
(9) Chlorambucil
(10) Chorionic Gonadotrophin
(11) Clindamycin
(12) Cyclophosphamide
(13) Dactinomycin
(14) Daunorubicin
(15) Desferrioxamine
(16) Dimercaprol
(17) Disopyramide phosphate
(18) Dopamine
(19) Eptifibatide
(20) Glucagon
(21) Hydroxyurea
(22) Isoprenaline
(23) Isoflurane
(24) Lactulose
(25) Lomustine
(26) Latanoprost
(27) Melphalan
(28) Mesna
(29) Methotrexate
(30) MMR (Measles, mumps and rubella) vaccine
(31) Mustin Hydrochloride
(32) Pancuronium Bromide
(33) Praziquantel
(34) Protamine
(35) Quinidine
(36) Sodium Cromoglycate spin caps and cartridges
(37) Sodium Hyalauronatesterile 1% and 1.4% solution
(38) Somatostatin
(39) Strontium Chloride (85Sr.)
(40) Thioguanine
(41) Tobramycin
(42) TetanusImmunoglobin
(43) Typhoid Vaccines:
(a) VI Antigen of Salmonella Typhi, and
(b) Ty2la cells and attenuated non-pathogenic strains of S.Typhi
(44) Tretinoin
(45) Tribavirin / Ribavirin
(46) Urokinase
(47) Ursodeoxycholic Acid
(48) Vancomycin
(49) Vasopressin
(50) Vecuronium Bromide
(51) Zidovudine
(52) 5-Fluorouracil
(53) Pegulated Liposomal Doxorubicin Hydrochloride injection
(54) Ketoanalogue preparation of essential amino acids
(55) Pergolide
(56) Kit for bedside assay of Troponin-T
(57) Solution for storing, transporting, flushing donor organs for transplant
(58) Miltefosine
(59) Milrinone Lactate
(60) Methoxy Isobutile Isonitrile (MIBI)
(61) Haemophilus Influenzae Type b Vaccine
(62) Mycophenolate Sodium
(63) Verteporfin
(64) Daclizumab
(65) Ganciclovir
(66) Drotrecoginalfa (activated)
(67) Eptacogalfa activated recombinant coagulation factor VIIa
(68) Muromonab CD3
(69) Japanese encephalitis vaccine
(70) Valganciclovir
(71) Low molecular weight heparin
(72) Efavirenz
(73) Emtricitabine;
(74) Azathioprine;
(75) Antinomycin D;
(76) Cytosine Arabinoside (Cytarabine);
(77) Vinblastine Sulphate
(78) Vincristine;
(79) Eurocollins Solution;
(80) Everolimus tablets/dispersible tablets;
(81) Poractant alfa
(82) Troponin-I whole blood test kit;
(83) Blower/mister kit for beating heart surgery;
(84) Fluoro Enzyme Immunoassay Diagnostic kits.
(85) Tablet Telbivudine
(86) Injection Exenatide
(87) DTaP-IPV-Hibor PRP-T combined Vaccine
(88) Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein)
(89) Injection Thyrotropin Alfa
(90) Injection Omalizumab.
(91) Abatacept
(92) Daptomycin
(93) Entacevir
(94) Fondaparinux Sodium
(95) Influenza Vaccine
(96) Ixabepilone
(97) Lapatinib
(98) Pegaptanib Sodium injection
(99) Suntinib Malate
(100) Tocilizumab
(101) Agalsidase Beta
(102) Anidulafungin
(103) Capsofungin acetate
(104) Desflurane USP
(105) Heamostatic Matrix with Gelatin and human Thrombin
(106) Imiglucerase
(107) Maraviroc
(108) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate)
(109) Sorafenib tosylate
(110) Varenciline tartrate
(111) 90 Yttrium
(112) Nilotinib
(113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection
(114) Micafungin sodium for injection
(115) Bevacizumab
(116) Raltegravir potassium
(117) Rotavirus Vaccine (Live Oral Pentavalent)
(118) Pneumococcal Polysaccharide Vaccine
(119) Temsirolimus Concentrate for infusion for injection
(120) Natalizumab
(121) Octreotide
(122) Somatropin
(123) Aurothiomalate Sodium
(124) Asparaginase
(125) Agglutinating Sera
(126) Anti-Diphtheria Normal Human Immunoglobulin
(127) Anti-human lymophocyte immunoglobulin IV
(128) Anti-human thymocyte immunoglobulin IV
(129) Anti-Pertussis Normal Human Immunoglobulin
(130) Anti-Plague serum
(131) Anti-Pseudomonas Normal Human Immunoglobulin
(132) Basiliximab
(133) Beractant Intra-tracheal Suspension
(134) Blood group sera
(135) Botulinum Toxin Type A
(136) Burn therapy dressing soaked in gel
(137) Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders
(138) Bovine Albumin
(139) Bretyleum Tossylate
(140) Calcium Disodium Edetate
(141) Carmustine
(142) Cesium Tubes
(143) Calcium folinate
(144) Cholestyramine
(145) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)
(146) Cobalt-60
(147) Corticotrophin
(148) Cyanamide
(149) Diagnostic Agent for Detection of Hepatitis B Antigen
(150) Diagnostic kits for detection of HIV antibodies
(151) Diphtheria Antitoxin sera
(152) Diazoxide
(153) Edrophonium
(154) Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]
(155) Epirubicin
(156) Fibrinogen
(157) Floxuridine
(158) Flucytosin
(159) Flecainide
(160) Fludarabine Phosphate
(161) Foetal Bovine Serum (FBS)
(162) Gadolinium DTPA Dimeglumine
(163) Gallium Citrate
(164) Gasgangrene Anti-Toxin Serum
(165) Goserlin Acetate
(166) Hepatitis B Immunoglobulin
(167) Hexamethylmelamine
(168) Hydralazine
(169) Idarubicine
(170) Idoxuridine
(171) Immuno assay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C.
(172) Inactivated rabies vaccine [Human diploid cell]
(173) Inactivated rabies vaccine [Vero-cell]
(174) Intravenous amino acids
(175) Intravenous Fat Emulsion
(176) Iopamidol
(177) Iohexol
(a) Indium(III) inbleomycin
(b) Indium113 Sterile generator and elution accessories
  (c) Indium113 in brain scanning kit
  (d) Indium113 in liver scanning kit
(178) Iscador, CLIA diagnostic kits
(179) Levodopa with benserazine
(180) Lenograstim
(181) Meningococcoal A and C combined vaccine with diluant solvent
(182) Methicillin
(183) Metrizamide Inj with diluant
(184) Monocomponent insulins
(185) Mycophenolate Mofetil
(186) Normal Human plasma
(187) Normal Human immunoglobulin
(188) Nuclear magnetic resonance contrast agent
(189) Normal Human serum Albumin
(190) Penicillamine
(191) Pentamidine
(192) Penicillinase
(193) Poliomyelitis vaccine (inactivated and live)
(194) Potassium Aminobenzoate
(195) Porcine Insulin Zinc Suspension
(196) Prednimustine
(197) Porcine and Bovine insulin
(198) Purified Chick Embryo Cell Rabies Vaccine
(199) Pyridostigmine
(200) Pneumocystis cariniiI F kits
(201) Prostaglandin E1 (PGE1)
(202) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin)
(203) Radioisotope TI 201
(a) Rabbit brains thromboplastin for PT test
(b) Reagent for PT tests
(c) Human Thrombin for TT tests
(204) Rabies immune globulin of equine origin
(205) Sevoflurane
(206) Recuronium Bromide
(207) Septopal beads and chains
(208) Sodium Arsenate
(209) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones
(210) Solution of Nucleotides and Nucliosides
(211) Specific Desensitizing Vaccine
(212) Sterile Absorbable Haemostat for control of surgical vessel bleeding
(213) Strontium SR-89 Chloride
(214) Suxamethonium Chloride
(215) Selenium-75
(216) Teicoplanin
(217) Tetrofosmin
(218) Ticarcillin
(219) Tranexamic Acid
(220) Tocainide
(221) Tri-iodothyronine
(222) Triethylene Tetramine
(223) Thrombokinase
(224) Teniposide
(225) Trans-1-diamino cyclohexane Oxalatoplatinum
(226) Ticarcillin Disodium and Potassium Clavulanate combination
(227) Vindesin Sulphate
(228) X-ray diagnostic agents, the following:-
(a) Propylidone
(b) Ethyliodophenylundecylate
(c) Iodipammide methyl glucamine
(d) Lipidollutra fluid
(e) Patentblue
(f) Zalcitabine
(229) Zoledronic Acid
(2309) Anti-Haemophilic Factors Concentrate (VIII and IX)  

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

(1) Streptomycin
(2) Isoniazid
(3) Thiacetazone
(4) Ethambutol
(5) Sodium PAS
(6) Pyrazinamide
(7) Dapsone
(8) Clo- fazamine
(9) Tetracycline Hydrochloride
(10) Pilocarpine
(11) Hydrocortisone
(12) Idoxuridine
(13) Acetazolamide
(14) Atro- pine
(15) Homatroprn
(16) Chloroquine
(17) Amodiaquine
(18) Quinine
(19) Pyrimethamine
(20) Sulfametho pyrezine
(21) Diethyl Carbamazine
(22) Arteether or formulation of artemisinin.

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

(A) (1) Braille writers and braille writing instruments
  (2) Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers
  (3) Canes, Electronic aids like the Sonic Guide
  (4) Optical, Environmental Sensors
  (5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator
  (6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Com- passes and Spar Wheels
  (7) Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks
  (8) Drafting, Drawing aids, tactile displays
  (9) Specially adapted clocks and watches
(B) (1) Orthopaedic Appliances falling under heading No. 19.21 of the First Schedule
  (2) Wheel chairs falling under heading No. 87.13 of the First Schedule
(C)   Artificial electronic larynx and spares thereof
(D)   Artificial electronic ear (Cochlear implant)
(E) (1) Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, braille embossers, talking calculators, talking thermometers
  (2) Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines
  (3) Braille paper
  (4) All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind
  (5) Aids for improving mobility of the blind such as electronic orientation and obstacle detectbn appliance and white canes
  (6) Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind
  (7) Assistive listening devices, audiometers
  (8) External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags
  (9) Instruments and implants for severely physically handicapped patients and joints replacement and spinal instru- ments and implants including bone cement.

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.