Transcription
RATE OF GSTON GOODS
INDEX SCHEDULE I: LIST OF GOODS AT NIL RATE.1 SCHEDULE II: LIST OF GOODS AT 0.25% RATE.14 SCHEDULE III: LIST OF GOODS AT 3% RATE.15 SCHEDULE IV: LIST OF GOODS AT 5% RATE.17 SCHEDULE V: LIST OF GOODS AT 12% RATE.52 SCHEDULE VI: LIST OF GOODS AT 18% RATE.80 SCHEDULE VII: LIST OF GOODS AT 28% RATE.137
RATE OF GST ON GOODSThe GST rate structure for goods have been notified. For convenience,goods have been organised rate-wise in schedules I to VII as perdetails given below.SCHEDULE I: LIST OF GOODS AT NIL iff .020411.020512.0206Description of GoodsLive asses, mules and hinniesLive bovine animalsLive swineLive sheep and goatsLive poultry, that is to say, fowls of thespecies Gallus domesticus, ducks,geese, turkeys and guinea fowls.Other live animal such as Mammals,Birds, InsectsMeat of bovine animals, fresh andchilled.Meat of bovine animals frozen [otherthan frozen and put up in unit container]Meat of swine, fresh, chilled or frozen[other than frozen and put up in unitcontainer]Meat of sheep or goats, fresh, chilled orfrozen [other than frozen and put up inunit container]Meat of horses, asses, mules orhinnies, fresh, chilled or frozen [otherthan frozen and put up in unit container]Edible offal of bovine animals, swine,sheep, goats, horses, asses, mules orhinnies, fresh, chilled or frozen [otherthan frozen and put up in unit container]1
/ Description of GoodsSub-heading/Tariff item0207Meat and edible offal, of the poultry ofheading 0105, fresh, chilled or frozen[other than frozen and put up in unitcontainer]0208Other meat and edible meat offal, fresh,chilled or frozen [other than frozen andput up in unit container]0209Pig fat, free of lean meat, and poultryfat, not rendered or otherwiseextracted, fresh, chilled or frozen [otherthan frozen and put up in unit container]0209Pig fat, free of lean meat, and poultryfat, not rendered or otherwise extracted,salted, in brine, dried or smoked [otherthan put up in unit containers]0210Meat and edible meat offal, salted, inbrine, dried or smoked; edible floursand meals of meat or meat offal, otherthan put up in unit containers3Fish seeds, prawn / shrimp seedswhether or not processed, cured or infrozen state [other than goods fallingunder Chapter 3 and attracting 5%]0301Live fish.0302Fish, fresh or chilled, excluding fishfillets and other fish meat of heading03040304Fish fillets and other fish meat (whetheror not minced), fresh or chilled.0306Crustaceans, whether in shell or not,live, fresh or chilled; crustaceans, inshell, cooked by steaming or by boilingin water live, fresh or chilled.2
ing/ Description of GoodsSub-heading/Tariff item0307Molluscs, whether in shell or not, live,fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live,fresh or chilled.0308Aquatic invertebrates other thancrustaceans and molluscs, live,fresh or chilled.0401Fresh milk and pasteurised milk, including separated milk, milk and cream, notconcentrated nor containing added sugar or other sweetening matter, excludingUltra High Temperature (UHT) milk0403Curd; Lassi; Butter milk0406Chena or paneer, other than put up inunit containers and bearing a registeredbrand name;0407Birds' eggs, in shell, fresh, preserved orcooked0409Natural honey, other than put up inunit container and bearing a registeredbrand name0501Human hair, unworked, whether or notwashed or scoured; waste of humanhair0506All goods i.e. Bones and horn-cores,unworked, defatted, simply prepared(but not cut to shape), treated with acidor gelatinised; powder and waste ofthese products0507 90All goods i.e. Hoof meal; horn meal;hooves, claws, nails and beaks; antlers;etc.0511Semen including frozen semen3
Chapter/Heading/ Description of GoodsSub-heading/Tariff item6Live trees and other plants; bulbs, rootsand the like; cut flowers and ornamentalfoliage0701Potatoes, fresh or chilled.0702Tomatoes, fresh or chilled.0703Onions, shallots, garlic, leeks and otheralliaceous vegetables, fresh or chilled.0704Cabbages, cauliflowers, kohlrabi, kaleand similar edible brassicas, fresh orchilled.0705Lettuce (Lactuca sativa) and chicory(Cichorium spp.), fresh or chilled.0706Carrots, turnips, salad beetroot, salsify,celeriac, radishes and similar edibleroots, fresh or chilled.0707Cucumbers and gherkins, fresh orchilled.0708Leguminous vegetables, shelled orunshelled, fresh or chilled.0709Other vegetables, fresh or chilled.0712Dried vegetables, whole, cut, sliced,broken or in powder, but not furtherprepared.0713Dried leguminous vegetables, shelled,whether or not skinned or split.0714Manioc, arrowroot, salep, Jerusalemartichokes, sweet potatoes and similarroots and tubers with high starch or inulin content, fresh or chilled; sago pith.0801Coconuts, fresh or dried, whether or notshelled or peeled0801Brazil nuts, fresh, whether or not shelledor peeled4
/ Description of GoodsSub-heading/Tariff item0802Other nuts, Other nuts, fresh such asAlmonds, Hazelnuts or filberts (Coryiusspp.), walnuts, Chestnuts (Castaneaspp.), Pistachios, Macadamia nuts,Kola nuts (Cola spp.), Areca nuts, fresh,whether or not shelled or peeled0803Bananas, including plantains, fresh ordried0804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.0805Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similarcitrus hybrids, Grapefruit, includingpomelos, Lemons (Citrus limon, Citruslimonum) and limes (Citrus aurantifolia,Citrus latifolia), fresh.0806Grapes, fresh0807Melons (including watermelons) andpapaws (papayas), fresh.0808Apples, pears and quinces, fresh.0809Apricots, cherries, peaches (includingnectarines), plums and sloes, fresh.0810Other fruit such as strawberries, raspberries, blackberries, mulberries andloganberries, black, white or red currants and gooseberries, cranberries,bilberries and other fruits of the genusvaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore,Lichi, fresh.0814Peel of citrus fruit or melons (includingwatermelons), fresh.5
f item909010902090963.0910 11 1064.0910 30 7Description of GoodsAll goods of seed qualityCoffee beans, not roastedUnprocessed green leaves of teaSeeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries[of seed quality]Fresh ginger, other than in processedformFresh turmeric, other than in processedformWheat and meslin [other than those putup in unit container and bearing a registered brand name]Rye [other than those put up in unit container and bearing a registered brandname]Barley [other than those put up in unitcontainer and bearing a registeredbrand name]Oats [other than those put up in unitcontainer and bearing a registeredbrand name]Maize (corn) [other than those put up inunit container and bearing a registeredbrand name]Rice [other than those put up in unitcontainer and bearing a registeredbrand name]Grain sorghum [other than those put upin unit container and bearing a registered brand name]6
S.No.72.73.74.75.76.77.78.79.80.Chapter/Heading/ Description of GoodsSub-heading/Tariff item1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi][other than those put up in unit container and bearing a registered brandname]1101Wheat or meslin flour [other than thoseput up in unit container and bearing aregistered brand name].1102Cereal flours other than of wheat ormeslin, [maize (corn) flour, Rye flour,etc.] [other than those put up in unitcontainer and bearing a registeredbrand name]1103Cereal groats, meal and pellets [otherthan those put up in unit container andbearing a registered brand name]1104Cereal grains hulled1105Flour, of potatoes [other than those putup in unit container and bearing a registered brand name]1106Flour, of the dried leguminous vegetables of heading 0713 (pulses) [otherthan guar meal 1106 10 10 and guargum refined split 1106 10 90], of sago orof roots or tubers of heading 0714 or ofthe products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [otherthan those put up in unit container andbearing a registered brand name]12All goods of seed quality1201Soya beans, whether or not broken, ofseed quality.7
/ Description of GoodsSub-heading/Tariff item1202Ground-nuts, not roasted or otherwisecooked, whether or not shelled or broken, of seed quality.1204Linseed, whether or not broken, of seedquality.1205Rape or colza seeds, whether or notbroken, of seed quality.1206Sunflower seeds, whether or not broken, of seed quality.1207Other oil seeds and oleaginous fruits(i.e. Palm nuts and kernels, cottonseeds, Castor oil seeds, Sesamumseeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds,Poppy seeds, Ajams, Mango kernel,Niger seed, Kokam) whether or not broken, of seed quality.1209Seeds, fruit and spores, of a kind usedfor sowing.1210Hop cones, fresh.1211Plants and parts of plants (includingseeds and fruits), of a kind usedprimarily in perfumery, in pharmacy orfor insecticidal, fungicidal or similarpurpose, fresh or chilled.1212Locust beans, seaweeds and otheralgae, sugar beet and sugar cane, freshor chilled.1213Cereal straw and husks, unprepared,whether or not chopped, ground,pressed or in the form of pellets8
ading/ Description of GoodsSub-heading/Tariff item1214Swedes, mangolds, fodder roots, hay,lucerne (alfalfa), clover, sainfoin, foragekale, lupines, vetches and similar forageproducts, whether or not in the form ofpellets.1301Lac and Shellac1404 90 40Betel leaves1701 or 1702Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery1904Puffed rice, commonly known as Muri,flattened or beaten rice, commonlyknown as Chira, parched rice, commonly known as khoi, parched paddy or ricecoated with sugar or gur, commonlyknown as Murki1905Pappad, by whatever name it is known,except when served for consumption1905Bread (branded or otherwise), exceptwhen served for consumption and pizzabread2106Prasadam supplied by religious placeslike temples, mosques, churches, gurudwaras, dargahs, etc.2201Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery,de-mineralized and water sold in sealedcontainer]2201Non-alcoholic Toddy, Neera includingdate and palm neera2202 90 90Tender coconut water other than put upin unit container and bearing a registered brand name9
13.114.115.116.117.Chapter/Heading/ Description of GoodsSub-heading/Tariff item2302, 2304, 2305, Aquatic feed including shrimp feed and2306, 2308, 2309 prawn feed, poultry feed & cattle feed,including grass, hay & straw, supplement & husk of pulses, concentrates &additives, wheat bran & de-oiled cake2501Salt, all types2716 00 00Electrical energy2835Dicalcium phosphate (DCP) of animalfeed grade conforming to IS specification No.5470 : 20023002Human Blood and its components3006All types of contraceptives3101All goods and organic manure [otherthan put up in unit containers and bearing a registered brand name]3304Kajal [other than kajal pencil sticks],Kumkum, Bindi, Sindur, Alta3825Municipal waste, sewage sludge, clinical waste3926Plastic bangles4014Condoms and contraceptives4401Firewood or fuel wood4402Wood charcoal (including shell or nutcharcoal), whether or not agglomerated4802 / 4907Judicial, Non-judicial stamp papers,Court fee stamps when sold by theGovernment Treasuries or Vendorsauthorized by the Government4817 / 4907Postal items, like envelope, Post cardetc., sold by Government48 / 4907Rupee notes when sold to the ReserveBank of India10
f 132.133.134.5305636703135.136.6912 00 407018Description of GoodsCheques, lose or in book formPrinted books, including Braille booksNewspapers, journals and periodicals,whether or not illustrated or containingadvertising materialChildren's picture, drawing or colouringbooksMaps and hydrographic or similar chartsof all kinds, including atlases, wallmaps, topographical plans and globes,printedSilkworm laying, cocoonRaw silkSilk wasteWool, not carded or combedFine or coarse animal hair, not cardedor combedWaste of wool or of fine or coarse animal hairGandhi TopiKhadi yarnJute fibres, raw or processed but notspunCoconut, coir fibreIndian National FlagHuman hair, dressed, thinned, bleachedor otherwise workedEarthen pot and clay lampsGlass bangles (except those made fromprecious metals)11
hapter/Heading/ Description of GoodsSub-heading/Tariff item8201Agricultural implements manually operated or animal driven i.e. Hand tools,such as spades, shovels, mattocks,picks, hoes, forks and rakes; axes, billhooks and similar hewing tools; secateurs and pruners of any kind; scythes,sickles, hay knives, hedge shears,timber wedges and other tools of akind used in agriculture, horticulture orforestry.8445Amber charkha8446Handloom [weaving machinery]8802 60 00Spacecraft (including satellites) andsuborbital and spacecraft launch vehicles8803Parts of goods of heading 88019021Hearing aids92Indigenous handmade musical instruments9603Muddhas made of sarkanda and phoolbahari jhadoo9609Slate pencils and chalk sticks9610 00 00Slates9803Passenger baggage12
S.No.148.149.Chapter/Heading/ Description of GoodsSub-heading/Tariff itemAny chapterPuja samagri namely:(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixtureof cowdung, desi ghee, milk andcurd);(ii) Sacred thread (commonly knownas yagnopavit);(iii) Wooden khadau;(iv) Panchamrit,(v) Vibhuti sold by religiousinstitutions,(vi) Unbranded honey[proposed GST Nil](vii) Wick for diya.(viii) Roli(ix) Kalava (Raksha sutra)(x) Chandan tikaSupply of lottery by any person otherthan State Government, Union Territoryor Local authority subject to the condition that the supply of such lottery hassuffered appropriate central tax, Statetax, Union territory tax or integrated tax,as the case may be, when supplied byState Government, Union Territory orlocal authority, as the case may be, tothe lottery distributor or selling agentappointed by the State Government,Union Territory or local authority, as thecase may be.13
SCHEDULE II: LIST OF GOODS AT 0.25% RATES.No.1.2.3.Chapter/Heading/ Description of GoodsSub-heading/Tariff item7102Diamonds, non-industrial unworked orsimply sawn, cleaved or bruted7103Precious stones (other than diamonds)and semi-precious stones, unworked orsimply sawn or roughly shaped7104Synthetic or reconstructed preciousor semi-precious stones, unworked orsimply sawn or roughly shaped14
SCHEDULE III: LIST OF GOODS AT 3% RATES.No.1.Chapter/Heading/Sub-heading/Tariff item71012.71023.71034.71045.71056.7106Description of GoodsPearls, natural or cultured, whether ornot worked or graded but not strung,mounted or set; pearls, natural orcultured, temporarily strung for convenience of transportDiamonds, whether or not worked, butnot mounted or set [other than Non-Industrial Unworked or simply sawn,cleaved or bruted]Precious stones (other than diamonds)and semi-precious stones, whether ornot worked or graded but not strung,mounted or set; ungraded preciousstones (other than diamonds) andsemi-precious stones, temporarilystrung for convenience of transport[other than Unworked or simply sawn orroughly shaped]Synthetic or reconstructed preciousor semi-precious stones, whether ornot worked or graded but not strung,mounted or set; ungraded synthetic orreconstructed precious or semi-precious stones, temporarily strung forconvenience of transport [other thanUnworked or simply sawn or roughlyshaped]Dust and powder of natural or syntheticprecious or semi-precious stonesSilver (including silver plated with goldor platinum), unwrought or in semi-manufactured forms, or in powder form15
S.No.7.Chapter/Heading/Sub-heading/Tariff .711415.711516.711617.18.71177118Description of GoodsBase metals clad with silver, not furtherworked than semi-manufacturedGold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder formBase metals or silver, clad with gold, notfurther worked than semi-manufacturedPlatinum, unwrought or in semi-manufactured forms, or in powder formBase metals, silver or gold, clad withplatinum, not further worked thansemi-manufacturedWaste and scrap of precious metal orof metal clad with precious metal; otherwaste and scrap containing preciousmetal or precious metal compounds, ofa kind used principally for the recoveryof precious metal.Articles of jewellery and parts thereof,of precious metal or of metal clad withprecious metalArticles of goldsmiths’ or silversmiths’wares and parts thereof, of preciousmetal or of metal clad with preciousmetalOther articles of precious metal or ofmetal clad with precious metalArticles of natural or cultured pearls,precious or semi-precious stones (natural, synthetic or reconstructed)Imitation jewelleryCoin16
SCHEDULE IV: LIST OF GOODS AT 5% RATES.No.1.2.3.4.5.6.Chapter/Heading/ Description of GoodsSub-heading/Tariff item0303Fish, frozen, excluding fish fillets andother fish meat of heading 03040304Fish fillets and other fish meat (whetheror not minced), frozen0305Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets of fish, fit for humanconsumption0306Crustaceans, whether in shell or not,frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming orby boiling in water, frozen, dried, saltedor in brine; flours, meals and pellets ofcrustaceans, fit for human consumption0307Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquaticinvertebrates other than crustaceansand molluscs, frozen, dried, salted or inbrine; flours, meals and pellets of aquatic invertebra other than crustaceans, fitfor human consumption0308Aquatic invertebrates other than crustaceans and molluscs, frozen, dried,salted or in brine; smoked aquatic invertebrates other thancrustaceans and molluscs, whether ornot cooked before or during thesmoking process: flours, meals andpellets of aquatic invertebrates otherthan crustaceans and molluscs, fit forhuman consumption17
S.No.7.8.9.10.11.12.13.14.15.Chapter/Heading/ Description of GoodsSub-heading/Tariff item0401Ultra High Temperature (UHT) milk0402Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milkpowder, milk food for babies [other thancondensed milk]0403Cream, yogurt, kephir and other fermented or acidified milk and cream,whether or not concentrated or containing added sugar or other sweeteningmatter or flavoured or containing addedfruit, nuts or cocoa0404Whey, whether or not concentrated orcontaining added sugar or other sweetening matter; products consisting ofnatural milk constituents, whether or notcontaining added sugar or other sweetening matter, not elsewhere specified orincluded0406Chena or paneer put up in unit container and bearing a registered brand name0408Birds' eggs, not in shell, and egg yolks,fresh, dried, cooked by steaming orby boiling in water, moulded, frozen orotherwise preserved, whether or notcontaining added sugar or other sweetening matter.0409Natural honey, put up in unit containerand bearing a registered brand name0410Edible products of animal origin, notelsewhere specified or included0502Pigs', hogs' or boars' bristles and hair;badger hair and other brush makinghair; waste of such bristles or hair.18
S.No.16.17.18.19.20.21.22.Chapter/Heading/ Description of GoodsSub-heading/Tariff item0504Guts, bladders and stomachs of animals (other than fish), whole and piecesthereof, fresh, chilled, frozen, salted, inbrine, dried or smoked.0505Skins and other parts of birds, with theirfeathers or down, feathers and parts offeathers (whether or not with trimmededges) and down, not further workedthan cleaned, disinfected or treatedfor preservation; powder and waste offeathers or parts of feathers0507 [ExceptIvory, tortoise-shell, whalebone and050790]whalebone hair, horns, unworked orsimply prepared but not cut to shape;powder and waste of these products.0508Coral and similar materials, unworkedor simply prepared but not otherwiseworked; shells of molluscs, crustaceansor echinoderms and cuttle-bone, unworked or simply prepared but not cutto shape, powder and waste thereof.0510Ambergris, castoreum, civet and musk;cantharides; bile, whether or not dried;glands and other animal products usedin the preparation of pharmaceuticalproducts, fresh, chilled, frozen or otherwise provisionally preserved.0511Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption,other than semen including frozensemen.7Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower19
/ Description of GoodsSub-heading/Tariff item0710Vegetables (uncooked or cooked bysteaming or boiling in water), frozen0711Vegetables provisionally preserved (forexample, by sulphur dioxide gas, inbrine, in sulphur water or in other preservative solutions), but unsuitable inthat state for immediate consumption0713Dried leguminous vegetables, shelled,whether or not skinned or split [put up inunit container and bearing a registeredbrand name]0714Manioc, arrowroot, salep, Jerusalemartichokes, sweet potatoes and similarroots and tubers with high starch orinulin content, frozen or dried, whetheror not sliced or in the form of pellets0801Cashewnuts, whether or not shelled orpeeled0802Dried areca nuts, whether or not shelledor peeled0802Dried chestnuts (singhada), whether ornot shelled or peeled08Dried makhana, whether or not shelledor peeled0806Grapes, dried, and raisins0811Fruit and nuts, uncooked or cooked bysteaming or boiling in water, frozen,whether or not containing added sugaror other sweetening matter20
eading/ Description of GoodsSub-heading/Tariff item0812Fruit and nuts, provisionally preserved(for example, by Sulphur dioxide gas,in brine, in sulphur water or in otherpreservative solutions), but unsuitablein that state for immediate consumption0814Peel of citrus fruit or melons (includingwatermelons), frozen, dried or provisionally preserved in brine, in sulphurwater or in other preservative solutions0901Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffeesubstitutes containing coffee in anyproportion [other than coffee beans notroasted]0902Tea, whether or not flavoured [otherthan unprocessed green leaves of tea]0903Maté0904Pepper of the genus Piper; dried orcrushed or ground fruits of the genusCapsicum or of the genus Pimenta0905Vanilla0906Cinnamon and cinnamon-tree flowers0907Cloves (whole fruit, cloves and stems)0908Nutmeg, mace and cardamoms0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries[other than of seed quality]0910 [other thanGinger other than fresh ginger, saffron,0910 11 10, 0910 turmeric (curcuma) other than fresh30 10]turmeric, thyme, bay leaves, curry andother spices21
eading/ Description of GoodsSub-heading/Tariff item10All goods i.e. cereals, put up in unit container and bearing a registered brandname1001Wheat and meslin put up in unit container and bearing a registered brandname1002Rye put up in unit container and bearinga registered brand name1003Barley put up in unit container and bearing a registered brand name1004Oats put up in unit container and bearing a registered brand name1005Maize (corn) put up in unit containerand bearing a registered brand name1006Rice put up in unit container and bearing a registered brand name1007Grain sorghum put up in unit containerand bearing a registered brand name1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi]put up in unit container and bearing aregistered brand name1101Wheat or meslin flour put up in unit container and bearing a registered brandname.1102Cereal flours other than of wheat ormeslin i.e. maize (corn) flour, Rye flour,etc. put up in unit container and bearinga registered brand name1103Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name22
r/Heading/ Description of GoodsSub-heading/Tariff item1104Cereal grains otherwise worked (forexample, rolled, flaked, pearled, slicedor kibbled), except rice of heading 1006;germ of cereals, whole, rolled, flaked orground [other than hulled cereal grains]1105Meal, powder, flakes, granules and pellets of potatoes put up in unit containerand bearing a registered brand name1106Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10and guar gum refined split 1106 10 90],of sago or of roots or tubers of heading0714 or of the products of Chapter 8,put up in unit container and bearing aregistered brand name1106 10 10Guar meal1106 10 90Guar gum refined split1109 00 00Wheat gluten, whether or not dried12All goods other than of seed quality1201Soya beans, whether or not brokenother than of seed quality.1202Ground-nuts, not roasted or otherwisecooked, whether or not shelled or broken other than of seed quality.1203Copra other than of seed quality1204Linseed, whether or not broken otherthan of seed quality.1205Rape or colza seeds, whether or notbroken other than of seed quality.1206Sunflower seeds, whether or not brokenother than of seed quality23
S.No.70.71.72.73.74.75.76.Chapter/Heading/ Description of GoodsSub-heading/Tariff item1207Other oil seeds and oleaginous fruits(i.e. Palm nuts and kernels, cottonseeds, Castor oil seeds, Sesamumseeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds,Poppy seeds, Ajams, Mango kernel,Niger seed, Kokam) whether or not broken, other than of seed quality1208Flour and meals of oil seeds or oleaginous fruits, other than those of mustard1210Hop cones, dried, whether or notground, powdered or in the form of pellets; lupulin1211Plants and parts of plants (includingseeds and fruits), of a kind used primarily in perfumery, in pharmacy or forinsecticidal, fungicidal or similar purpose, frozen or dried, whether or notcut, crushed or powdered1212Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozenor dried, whether or not ground; fruitstones and kernels and other vegetableproducts (including unroasted chicoryroots of the variety Cichoriumintybussativum) of a kind used primarily forhuman consumption, not elsewherespecified or included1301Natural gums, resins, gum-resins andoleoresins (for example, balsams) [other than lac and shellac]1301Compounded asafoetida commonlyknown as heeng24
S.No.77.78.79.80.81.82.83.84.Chapter/Heading/ Description of GoodsSub-heading/Tariff item1401Vegetable materials of a kind usedprimarily for plaiting (for example,bamboos, rattans, reeds, rushes, osier,raffia, cleaned, bleached or dyed cerealstraw, and lime bark)1404 [other thanVegetable products not elsewhere spec1404 90 10, 1404 ified or included such as cotton linters,Cotton linters, Soap nuts, Hard seeds,90 40, 1404 9050]pips, hulls and nuts, of a kind usedprimarily for carving, coconut shell,unworked, Rudraksha seeds [otherthan bidi wrapper leaves (tendu), betelleaves, Indian katha]1507Soya-bean oil and its fractions, whetheror not refined, but not chemically modified1508Ground-nut oil and its fractions, whetheror not refined, but not chemically modified.1509Olive oil and its fractions, whether or notrefined, but not chemically modified.1510Other oils and their fractions, obtainedsolely from olives, whether or notrefined, but not chemically modified, including blends of these oils or fractionswith oils or fractions of heading 15091511Palm oil and its fractions, whether or notrefined, but not chemically modified.1512Sunflower-seed, safflower or cotton-seed oil and fractions thereof,whether or not refined, but not chemically modified.25
/ Description of GoodsSub-heading/Tariff item1513Coconut (copra), palm kernel or babassu oil and fractions thereof, whether ornot refined, but not chemically modified.1514Rape, colza or mustard oil and fractionsthereof, whether or not refined, but notchemically modified.1515Other fixed vegetable fats and oils(including jojoba oil) and their fractions,whether or not refined, but not chemically modified.1516Vegetable fats and oils and their fractions, partly or wholly hydrogenated,inter-esterified, re-esterified or elaidinised, whether or not refined, but notfurther prepared.1517Edible mixtures or preparations ofvegetable fats or vegetable oils or offractions of different vegetable fats orvegetable oils of this Chapter, otherthan edible fats or oils or their fractionsof heading 15161518Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated,sulphurised, blown, polymerised by heatin vacuum or in inert gas or otherwisechemically modified, excluding those ofheading 15161701Beet sugar, cane sugar, khandsarisugar1702Palmyra sugar1801Cocoa beans whole or broken, raw orroasted1802Cocoa shells, husks
2 S. No. Chapter/Heading/ Sub-heading/ Tariff item Description of Goods 13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen
