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The Central Goods and Services Tax Act, 2017 Notification History
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Body

Schedule II - 6%

S.

No.

Chapter / Heading / Sub-heading / Tariff item Description of Goods
(1) (2) (3)
1. 01012100, 010129 Live horses
2. 0202 Omitted w.e.f. 15-11-2017
3. 0203 Omitted w.e.f. 15-11-2017
4. 0204 Omitted w.e.f. 15-11-2017
5. 0205 Omitted w.e.f. 15-11-2017
6. 0206 Omitted w.e.f. 15-11-2017
7. 0207 Omitted w.e.f. 15-11-2017
8. 0208 Omitted w.e.f. 15-11-2017
9. 0209 Omitted w.e.f. 15-11-2017
10. 0209 Omitted w.e.f. 15-11-2017
11 0402 91 10, 0402 99 20 Condensed milk
12. 0405

Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
13. 0406 Cheese
14. 0801 Brazil nuts, dried, whether or not shelled or peeled
15. 0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]
16. 0804 Dates (soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried
16A 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried" ;
17. 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled]
18. 1108 Starches; inulin
19. 1501 Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503
20. 1502 Fats of bovine animals, sheep or goats, other than those of heading 1503
21. 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
22. 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
23. 1505 Wool grease and fatty substances derived therefrom (including lanolin)
24. 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
25. 1516 Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
26. 1517 Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
27. 1518 Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included
28. 1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products
29. 1602 Other prepared or preserved meat, meat offal or blood
30. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
31. 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
32. 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved
32A 1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)
32B 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
33. 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
34. 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
35. 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
36. 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
37. 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
38. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
39. 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
40. 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits
41. 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.
42. 2101 30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
43. 2102 Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders
44 2103 All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings
45. 2106 Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters
46. 2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], 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]

'46A 2106 90 91 Diabetic foods
47. 2202 99 10 Soya milk drinks
48. 2202 99 20 Fruit pulp or fruit juice based drinks
49. 2202 99 90 Tender coconut water 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 such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]

50. 2202 99 30 Beverages containing milk
51. 2515 12 10 Marble and travertine blocks
52. 2516 Granite blocks
53. 28 Anaesthetics
54. 28 Potassium Iodate
55. 28 Steam
56. 28 Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985
57. 2801 20 Iodine
57A 2804 40 10 Medical grade oxygen
58. 2847 Medicinal grade hydrogen peroxide
59. 29 Gibberellic acid
60. 3001 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included
61. 3002 Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products
62. 3003 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments
63. 3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale
64. 3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
65. 3006 Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives]
66. 3102 Omitted w.e.f. 01-07-2017
67. 3103 Omitted w.e.f. 01-07-2017
68. 3104 Omitted w.e.f. 01-07-2017
69. 3105 Omitted w.e.f. 01-07-2017
70 3215 All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink
71. 3215 Omitted w.e.f. 15-11-2017
72. 3306 10 10 Tooth powder
73. 3307 41 00 Odoriferous preparations which operate by burning [other than agarbattis,, lobhan, dhoop batti, dhoop, sambhrani]
74. 29, 30, 3301 Following goods namely:-

a. Menthol and menthol crystals,

b. Peppermint (Mentha Oil),

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

d. De-mentholised oil (DMO),

e. Spearmint oil,

f. Mentha piperita oil

75. 3406 Candles, tapers and the like
76. 3701 Photographic plates and film for x-ray for medical use
77. 3705 Photographic plates and films, exposed and developed, other than cinematographic film
78. 3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.
79. 3818 Silicon wafers
80. 3822 All diagnostic kits and reagents
81. 3926 Feeding bottles
82. 3926 Plastic beads
83. 4007 Latex Rubber Thread
84. 4014 Nipples of feeding bottles
85. 4015 Surgical rubber gloves or medical examination rubber gloves
85A 4016 Rubber bands
86. 4107 Omitted w.e.f. 15-11-2017
87. 4112 Omitted w.e.f. 15-11-2017
88. 4113 Omitted w.e.f. 15-11-2017
89 4202 22 20 Hand bags and shopping bags, of cotton
90 4202 22 30 Hand bags and shopping bags, of jute
91. 4203 Gloves specially designed for use in sports
92. 44 or any
Chapter
The following goods, namely: -

a. Cement Bonded Particle Board;

b. Jute Particle Board;

c. Rice Husk Board;

d. Glass-fibre Reinforced Gypsum Board (GRG)

e. Sisal-fibre Boards;

f. Bagasse Board; and

g. Cotton Stalk Particle Board

h. Particle/fibre board manufactured from agricultural crop residues

92A 44, 68, 83 Idols of wood, stone [including marble] and metals [other than those made of precious metals]
93. 4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like
94. 4405 Wood wool; wood flour
95. 4406 Railway or tramway sleepers (cross-ties) of wood
96. 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]
97. 4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood
98. 4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves
99. 4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
99A 4419 Tableware and Kitchenware of wood
100. 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94
101. 4421 Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]
102. 4501 Natural cork, raw or simply prepared
103. 4601 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials
104. 4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah
105. 4701 Mechanical wood pulp
106. 4702 Chemical wood pulp, dissolving grades
107. 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades
108. 4704 Chemical wood pulp, sulphite, other than dissolving grades
109. 4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes
110. 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
111. 4707 Omitted w.e.f. 13-10-2017
112. 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard
113. 4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
114. 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter
115. 4806 20 00 Greaseproof papers
116. 4806 40 10 Glassine papers
117. 4807 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets
118. 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803
119. 4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size
120. 4811 Aseptic packaging paper
121. 4817 30 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
122. 4819 Cartons, boxes and cases of corrugated paper or paper board
123. 4820 Exercise book, graph book, & laboratory note book and notebooks
124. 4823 Paper pulp moulded trays
125. 48 Paper splints for matches, whether or not waxed, Asphaltic roofing sheets
126. 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated
127. 4906 00 00 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing
128. 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title [other than Duty Credit Scrips]
129. 4908 Transfers (decalcomanias)
130. 4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
131. 4910 Calendars of any kind, printed, including calendar blocks
132. 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices
132A 5401 Sewing thread of manmade filaments, whether or not put up for retail sale
132B 5402, 5403, 5404,5405,5406 Synthetic or artificial filament yarns
132C 5508 Sewing thread of manmade staple fibres
132D 5509,5510, 5511 Yarn of manmade staple fibres
133. 5601 Wadding of textile materials and articles thereof; such as Absorbent cotton wool
134. 5602 Felt, whether or not impregnated, coated, covered or laminated
135. 5603 Nonwovens, whether or not impregnated, coated, covered or laminated
136. 5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics
137. 5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal;
138. 5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
139. 5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics[other than jute twine, coir cordage or ropes]
140. 5608 Omitted w.e.f. 15-11-2017
141. 5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included [other than products of coir]
142. 5701 Carpets and other textile floor coverings, knotted, whether or not made up
143. 5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including "Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs
144. 5703 Carpets and other textile floor coverings, tufted, whether or not made up
145. 5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
146. 5705 Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom
147. 5801 Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806
148. 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703
149. 5803 Gauze, other than narrow fabrics of heading 5806
150. 5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006
151. 5805 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
152. 5806 Omitted w.e.f. 15-11-2017
153. 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered
154. 5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles [other than saree fall]
155. 5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]
156. 5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]
157. 5811 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810
158. 5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
159. 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
160. 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
161. 5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
162. 5905 Textile wall coverings
163. 5906 Rubberised textile fabrics, other than those of heading 5902
164. 5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
165. 5908 Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated
166. 5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials
167. 5910 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material
168. 5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles
169. 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece
170. 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece
171 63 [other than 6309] Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [ other than Worn clothing and other worn articles; rags]
171A 6501 Textile caps
171B 6505 Hats (knitted/crocheted) or made up from lace or other textile fabrics"
172. 6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
173. 6602 Walking-sticks, seat-sticks, whips, riding-crops and the like
174. 6603 Parts, trimmings and accessories of articles of heading 6601 or 6602
175. 6701 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes)
176. 68 Sand lime bricks or Stone inlay work
176A |6802 Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone
177. 6815 fly ash blocks
177A 6909 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic
177B 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
177C 6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china
177D 6913 Statues and other ornamental articles
178. 7015 10 Glasses for corrective spectacles and flint buttons
179. 7020 Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns
180. 7310 or 7326 Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners
181. 7317 Animal shoe nails
182. 7319 Sewing needles
183. 7321 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel
184. 7323 Table, kitchen or other household articles of iron & steel; Utensils
185. 7418 Table, kitchen or other household articles of copper; Utensils
186. 7615 Table, kitchen or other household articles of aluminium; Utensils
187. 8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor
188. 8214 Paper knives, Pencil sharpeners and blades therefor
189. 8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
189A 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware
190. 8401 Fuel elements (cartridges), non-irradiated, for nuclear reactors
191. 8408 Fixed Speed Diesel Engines of power not exceeding 15HP
192. 8413 Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps
193. 8414 20 10 Bicycle pumps
194. 8414 20 20 Other hand pumps
195. 8414 90 12 Parts of air or vacuum pumps and compressors of bicycle pumps
195A 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers
196. 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers, Parts [8432 90]
197. 8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts [8433 90 00]
198. 8434 Milking machines and dairy machinery
199. 8436 Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders
200. 8452 Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines.
201. 8479 Composting Machines
201A 8509 Wet grinder consisting of stone as a grinder
202. 8517 Telephones for cellular networks or for other wireless networks
203. 85 Parts for manufacture of Telephones for cellular networks or for other wireless networks
204. 8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.
205. 8539 LED lamps
206. 87 Electrically operated vehicles, including two and three wheeled electric motor vehicles
207. 8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)
207A 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
208. 8712 Bicycles and other cycles (including delivery tricycles), not motorised
209. 8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712
210. 8716 20 00 Self-loading or self-unloading trailers for agricultural purposes
211. 8716 80 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles
212. 90 or any other Chapter Blood glucose monitoring system (Glucometer) and test strips
213. 90 or any other Chapter Patent Ductus Arteriousus / Atrial Septal Defect occlusion device
214. 9001 Contact lenses; Spectacle lenses
215 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof
216. 9004 Spectacles, corrective [other than goggles for correcting vision]
217. 9017 20 Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments
218. 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments
219. 9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
220. 9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
221. 9021 Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]
222. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light
222A 9403 Furniture wholly made of bamboo, cane or rattan
223. 9404 Coir products [except coir mattresses]
224. 9404 Products wholly made of quilted textile materials
224A 9404 Cotton quilts of sale value exceeding Rs. 1000 per piece
225. 9405,

9405 50 31

Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof
226. 9405 LED lights or fixtures including LED lamps
227. 9405 LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)
228. 9503 Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]
229. 9504 Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]
230. 9506 Sports goods other than articles and equipments for general physical exercise
231. 9507 Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy "birds" (other than those of heading 9208 or 9705) and similar hunting or shooting requisites
231A 9601 Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding)
232. 9608 Pens [other than Fountain pens, stylograph pens]
233. 9608, 9609 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor's chalk
234. 9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof
235. 9619 Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material
236. 9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques
237. 9702 Original engravings, prints and lithographs
238. 9703 Original sculptures and statuary, in any material
239. 9705 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]
240. 9706 Antiques of an age exceeding one hundred years
241. 9804 Other Drugs and medicines intended for personal use
242. - Lottery run 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 100/112 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 run by State Governments" means a lottery not allowed to be sold in any state other than the organising state.

(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.

243 Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software

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.