dairy spreads

Cheese, other than chena or paneer

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.

Natural honey, pre-packaged and labelled

Insects and other edible products of animal origin, not elsewhere specified or included

Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.

All goods, other than fresh or chilled, pre-packaged and labelled

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

Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and

waste of these products.

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.

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.

Animal products not elsewhere specified or included; dead

animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.

Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower

Dried leguminous vegetables, shelled, whether or not skinned or split pre-packaged and labelled; Guar gum refined split

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, pre-

packaged and labelled

Cashew nuts, whether or not shelled or peeled, desiccated coconuts; Brazil nuts, dried, whether or not Shelled or Peeled

Dried areca nuts, whether or not shelled or peeled; Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts, chestnuts (singhada), Walnuts, whether or not shelled

Chestnuts (singhada), dried whether or not shelled or peeled

Dried makhana, whether or not shelled or peeled pre-packaged and labelled

Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried

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

Grapes, dried, and raisins

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter

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

Fruit, dried, other than that of headings 0801 to 0806; mixtures

of nuts or dried fruits of Chapter 8 [other than dried tamarind]

Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

Coffee roasted, whether or not decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]

Tea, whether or not flavoured [other than unprocessed green leaves of tea]

Maté

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta

Vanilla

Cinnamon and cinnamon-tree flowers

Cloves (whole fruit, cloves and stems)

Nutmeg, mace and cardamoms

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]

Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices

Wheat and meslin, pre-packaged and labelled

Rye, pre-packaged and labelled

Barley, pre-packaged and labelled

Oats, pre-packaged and labelled

Maize (corn), pre-packaged and labelled

Rice, pre-packaged and labelled

Grain sorghum, pre-packaged and labelled

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, pre-packaged and labelled

Wheat or meslin flour, pre-packaged and labelled

Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc., pre-packaged and labelled

Cereal groats, meal and pellets, including suji and dalia, pre-

packaged and labelled

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)

Flour, meal, powder, flakes, granules and pellets of potatoes, pre- packaged and labelled

Flour, meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split ( HS 0713)], of sago or of roots or tubers

of heading 0714 or of the products of Chapter 8, pre-packaged and labelled

Malt, whether or not roasted

Starches; inulin

Wheat gluten, whether or not dried

All goods other than of seed quality

Soya beans, whether or not broken other than of seed quality.

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.

Copra

Linseed, whether or not broken other than of seed quality.

Rape or colza seeds, whether or not broken other than of seed quality.

Sunflower seeds, whether or not broken other than of seed quality

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not

broken, other than of seed quality

Flour and meals of oil seeds or oleaginous fruits, other than those of mustard

Tamarind seeds meant for any use other than sowing

Hop cones, ground, powdered or in the form of pellets; lupulin

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

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 Cichorium intybus sativum) of a kind

used primarily for human consumption, not elsewhere specified or included

Natural gums, resins, gum-resins and oleoresins (for example,

balsams) [other than lac and shellac]; Compounded asafoetida commonly known as heeng

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether

or not modified, derived from vegetable products including tamarind kernel powder

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)

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, bidi wrapper

leaves(tendu), Indian katha [other than betel leaves, coconut shell unworked]

Mehendi paste in cones

Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503

Fats of bovine animals, sheep or goats, other than those of

heading 1503

Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

Wool grease and fatty substances derived therefrom (including lanolin)

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

Soya-bean oil and its fractions, whether or not refined, but not

chemically modified

Ground-nut oil and its fractions, whether or not refined, but not

chemically modified

Olive oil and its fractions, whether or not refined, but not chemically modified

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

Palm oil and its fractions, whether or not refined, but not chemically modified.

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified

Coconut (copra), palm kernel or babassu oil and fractions

thereof, whether or not refined, but not chemically modified

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified

Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically

modified

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

Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further

prepared

Margarine, linoxyn; Edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their

fractions of heading 1516

Animal, vegetable or microbial fats and oils 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, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not

elsewhere specified or included

Glycerol, crude; glycerol waters and glycerol lyes

Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured

Degras, residues resulting from the treatment of fatty substances

or animal or vegetable waxes

Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products

Other prepared or preserved meat, meat offal, blood or insects

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

Prepared or preserved fish; caviar and caviar substitutes prepared

from fish eggs

Crustaceans, molluscs and other aquatic invertebrates prepared or preserved

Cane or beet sugar and chemically pure sucrose, in solid form including refined sugar containing added flavouring or colouring matter, sugar cubes [other than jaggery of all types, khandsari sugar, rab]

Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, Khandsari Sugar, Rab, pre-packaged and labelled

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

Other sugars, including chemically pure lactose, maltose,

glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel

Molasses

Sugar confectionary (including white chocolate), not containing cocoa, sugar boiled confectionary

Cocoa beans whole or broken, raw or roasted

Cocoa shells, husks, skins and other cocoa waste

Cocoa paste whether or not de-fatted

Cocoa butter, fat and oil

Cocoa powder, not containing added sugar or sweetening matter

Chocolates and other food preparations containing cocoa

Mixes and doughs for the preparation of bread, pastry and other baker's wares

Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled; Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included

Seviyan (vermicelli); 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

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms (sabudana)

Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as murki, pre-packaged and labelled

All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes (other than puffed rice, commonly known as muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as murki); Fortified Rice Kernel (FRK)

Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products; Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion; Extruded or expanded products, savoury or salted

Rusks, toasted bread and similar toasted products

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

Tomatoes prepared or preserved otherwise than by vinegar or

acetic acid

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading

2006

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading

2006

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)

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

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

Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter

Tender coconut water, pre-packaged and labelled

Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee

All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or

concentrates or with a basis of tea or mate

Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared

baking powders

All goods, including sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard including Curry paste, mayonnaise and salad

dressings

Soups and broths and preparations therefor; homogenised composite food preparations

Ice cream and other edible ice, whether or not containing cocoa

Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters; Roasted Gram idli/dosa batter, chutney powder; Sweetmeats

Namkeens,  bhujia,  mixture,  chabena  and  similar  edible

preparations in ready for consumption form, whether or not pre- packaged and labelled

Diabetic foods

Food preparations not elsewhere specified or included [other than pan masala]

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter

nor flavoured

Ice and snow

Plant-based milk drinks, ready for direct consumption as beverages

Soya milk drinks, whether or not sweetened or flavoured

Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit

Juice]

Beverages containing milk

Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for

human consumption; greaves

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 additives, husk

of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake]

Rice bran (other than de-oiled rice bran)

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

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil

Oil-cake and other solid residues, whether or not ground or in the

form of pellets, resulting from the extraction of ground-nut oil

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or

microbial fats or oils, other than those of heading 2304 or 2305 other than cottonseed oil cake and de-oiled rice bran

Wine lees; argol

Fish soluble paste

Tobacco leave

Unroasted iron pyrites

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur

Natural graphite

Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26

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

Kaolin and other kaolinic clays, whether or not calcined

Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined;

mullite; chamotte or dinas earths

Chalk

Natural  calcium  phosphates,  natural  aluminium  calcium

phosphates and phosphatic chalk

Natural barium sulphate (barytes); natural barium carbonate

(witherite), whether or not calcined, other than barium oxide of heading 2816

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

Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated

Slate, whether or not roughly trimmed or merely cut, by sawing

or otherwise, into blocks or slabs of a rectangular (including square) shape

Ecaussine and other calcareous monumental or building stone (other than marble and travertine), alabaster, other than mirror

polished stone which is ready to use

Marble and travertine, crude or roughly trimmed

Marble and travertine blocks

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

Granite crude or roughly trimmed

Granite blocks

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; granules, chippings and powder, of

stones heading 2515 or 2516 whether or not heat-treated

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

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

Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small

quantities of accelerators or retarders

Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.

Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825

Asbestos

Mica, including splitting; mica waste.

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.

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)

Feldspar; leucite, nepheline and nepheline syenite; fluorspar

Mineral substances not elsewhere specified or included

Tungsten ores and concentrates

Uranium or thorium ores and concentrates

Molybdenum ores and concentrates

Titanium ores and concentrates

Niobium, tantalum, vanadium or zirconium ores and concentrates

Precious metal ores and concentrates

Other ores and concentrates

Granulated slag (slag sand) from the manufacture of iron or steel

Linz-Donawitz (LD) Slag

Fly Ash

Bio-gas

Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

1. Kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely,
   1. IFO 180 CST
   2. IFO 380 CST
   3. Marine Fuel 0.5% (FO)

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan Petroleum

Corporation Limited or Bharat Petroleum Corporation Limited

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers

Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel

Anaesthetics, Potassium Iodate, Iodine, Steam

Medical grade oxygen

Nuclear grade sodium

Sulphuric Acid

Nitric acid

Fertilizer grade phosphoric acid

Ammonia

Heavy water and other nuclear fuels

Medicinal grade hydrogen peroxide

Compressed air

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

Gibberellic acid

Natural Menthol

Following goods from Natural Menthol namely:-

1. Menthol and menthol crystals,
2. Peppermint (Mentha Oil),
3. Fractionated / de-terpenated mentha oil (DTMO)
4. De-mentholised oil (DMO),
5. Spearmint oil
6. Mentha piperita oil

Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts

All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs

[other than those specified at nil at S. No. 113 of notification No. 10/2025-Integrated Tax (Rate) dated 17^th September, 2025]

Diagnostic kits for detection of all types of hepatitis

Medicaments (including veterinary medicaments) used in bio-

chemic systems

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

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

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; cell cultures whether or not modified

Animal or Human Blood Vaccines

Medicaments (excluding goods of heading 3002, 3005 or 3006) 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 Ayurvedic, Unani, Siddha, homoeopathic or Bio-chemic systems

medicaments

Medicaments (excluding goods of heading 3002, 3005 or 3006) 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  Ayurvedic,  Unani,

homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale

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

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 dental adhesion barriers, whether or not absorbable; Waste pharmaceuticals (other than contraceptives); Ostomy appliances including pouch or flange,

stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes

All goods i.e. animal or vegetable fertilisers or organic fertilisers pre-packaged and labelled

Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers

Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers

Mineral or chemical fertilisers, potassic, other than those which

are clearly not to be used as fertilizers

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

Wattle extract, quebracho extract, chestnut extract

Enzymatic preparations for pre-tanning

Talcum powder, Face powder

Hair oil, shampoo

Toothpaste

Tooth powder

Yarn used to clean between the teeth (Dental floss)

Shaving cream, shaving lotion, aftershave lotion

Agarbatti, lobhan, dhoop batti, dhoop, sambraani

Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes

Sulphonated castor oil, fish oil or sperm oil

Candles, tapers and the like

Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin

derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501

Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or

on dextrins or other modified starches

All goods

Photographic plates and film for x-ray for medical use

Photographic plates and films, exposed and developed, other than cinematographic film

Photographic plates and films, exposed and developed, whether

or not incorporating sound track or consisting only of sound track, other than feature films

The following Bio-pesticides, namely -

1. Bacillus thuringiensis var. israelensis
2. Bacillus thuringiensis var. kurstaki
3. Bacillus thuringiensis var. galleriae
4. Bacillus sphaericus
5. Trichoderma viride
6. Trichoderma harzianum
7. Pseudomonas fluoresens
8. Beauveriabassiana
9. NPV of Helicoverpaarmigera
10. NPV of Spodopteralitura
11. Neem based pesticides
12. Cymbopogan

Dolomite ramming mix

Silicon wafers

All diagnostic kits or reagents including certified reference materials

Bio-diesel supplied to Oil Marketing Companies for

blending with High Speed Diesel

Feeding bottles, Plastic beads

Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip

Waste, parings or scrap of rubber (other than hard rubber)

Latex Rubber Thread

Rear Tractor tyres and rear tractor tyre tubes

New pneumatic tyres, of rubber of a kind used on aircraft

Tyre for tractors

Pneumatic tyres or inner tubes, of rubber, of a kind used on/in

bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws

Tube for tractor tyres

Nipples of feeding bottles

Surgical rubber gloves or medical examination rubber gloves

Rubber bands

Waste or scrap of hard rubber

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

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

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

Tanned or crust hides and skins of bovine (including buffalo) or

equine animals, without hair on, whether or not split, but not further prepared

Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared

Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared

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

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

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

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather

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

Hand bags and shopping bags, of cotton

Hand bags and shopping bags, of jute

Gloves specially designed for use in sports

The following goods, namely: —

2. Cement Bonded Particle Board;
3. Jute Particle Board;
4. Rice Husk Board;
5. Glass-fibre Reinforced Gypsum Board (GRG)
6. Sisal-fibre Boards;
7. Bagasse Board; and
8. Cotton Stalk Particle Board
9. Particle/fibre board manufactured from agricultural crop residues

Idols of wood, stone [including marble] and metals [other than those made of precious metals]

Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar

forms

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

Wood wool; wood flour

Railway or tramway sleepers (cross-ties) of wood

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]

Bamboo flooring

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

Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves

Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood

Bamboo wood building joinery

Tableware and Kitchenware of wood

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

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]

Natural cork, raw or simply prepared

Natural cork, debacked or roughly squared, or in rectangular

(including square) blocks, plates, sheets or strip (including sharp- edged blanks for corks or stoppers)

Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom

Agglomerated cork (with or without a binding substance) and

articles of agglomerated cork

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Mechanical wood pulp

Chemical wood pulp, soda or sulphate, other than dissolving grades

Chemical wood pulp, sulphite, other than dissolving grades

Wood pulp obtained by a combination of mechanical and chemical pulping processes

Pulps of fibres derived from recovered (waste and scrap) paper

or paperboard or of other fibrous cellulosic material

Recovered waste or scrap of paper or paperboard

Paper splints for matches, whether or not waxed, Asphaltic roofing sheets

Paper Sacks/Bags and bio-degradable bags

Newsprint, in rolls or sheets

Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

Cartons, boxes and cases of, -

1. Corrugated paper or paper boards; or
2. Non-corrugated paper or paper board

Paper pulp moulded trays; Kites, Paper mache articles

Brochures, leaflets and similar printed matter, whether or not in single sheets

Silk yarn

Woven fabrics of silk or of silk waste

Garneted stock of wool or of fine or coarse animal hair, shoddy wool

Wool and fine or coarse animal hair, carded or combed

Yarn of wool or of animal hair

Woven fabrics of wool or of animal hair

Cotton and Cotton waste

Cotton sewing thread, whether or not put up for retail sale

Cotton yarn [other than khadi yarn]

Woven fabrics of cotton

All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)

True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted

stock)

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)

All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn including coir pith compost pre-packaged and labelled

Woven fabrics of other vegetable textile fibres, paper yarn

Sewing thread of manmade filaments, whether or not put up for retail sale

All goods including synthetic or artificial filament yarns

Woven fabrics of manmade textile materials

Synthetic or artificial filament tow

Synthetic or artificial staple fibres

Waste of manmade fibres

Sewing thread of manmade staple fibres, whether or not put up for retail sale

Yarn of manmade staple fibres

Woven fabrics of manmade staple fibres

Wadding of textile materials and articles thereof; such as Absorbent cotton wool except cigarette filter rods

Felt, whether or not impregnated, coated, covered or laminated

Nonwovens, whether or not impregnated, coated, covered or laminated

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

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, including real zari thread (gold) and silver thread

combined with textile thread, imitation zari thread or yarn known by any name in trade parlance

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

Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or

sheathed with rubber or plastics including jute twine, coir cordage or ropes

Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials

Articles of yarn, strip or the like of heading 5404 or 5405, twine,

cordage, rope or cables, not elsewhere specified or included, products of coir

Carpets and other textile floor coverings, knotted, whether or not made up

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

Carpets and other textile floor coverings (including Turf), tufted, whether or not made up

Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up

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

Coir mats, matting, floor covering and handloom durries

All goods

Terry towelling and similar woven terry fabrics, other than

narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703

Gauze, other than narrow fabrics of heading 5806

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

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

Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of

an adhesive (bolducs)

Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered

Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons

and similar articles; saree fall

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

Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai

Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like

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

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

Tyre cord fabric of high tenacity yarn of nylon or other

polyamides, polyesters or viscose rayon

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902

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

Textile wall coverings

Rubberised textile fabrics, other than those of heading 5902

Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like

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

Textile hose piping and similar textile tubing, with or without

lining, armour or accessories of other materials

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

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

Knitted or crocheted fabrics [All goods]

Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece

Articles of apparel and clothing accessories, not knitted or

crocheted, of sale value not exceeding Rs. 2500 per piece

Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece

Worn clothing and other worn articles; rags

Footwear of sale value not exceeding Rs.2500 per pair

Textile caps

Hats (knitted/crocheted) or made up from lace or other textile fabrics

Umbrellas  and  sun  umbrellas  (including  walking-stick

umbrellas, garden umbrellas and similar umbrellas)

Whips, riding-crops and the like

Walking-sticks including seat sticks

Parts, trimmings and accessories of articles of heading 6601 or 6602

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)

Sand lime bricks or Stone inlay work

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

Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic

Tableware, kitchenware, other household articles and toilet

articles, of porcelain or china

Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china

Statues and other ornamental articles

Cullet or other waste or scrap of glass

Glasses for corrective spectacles and flint buttons

Glass beads

Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns

Mathematical boxes, geometry boxes and colour boxes

Milk cans made of Iron, Steel, or Aluminium

Animal shoe nails

Sewing needles

Kerosene burners, kerosene stoves and wood burning stoves of iron or steel

Solar cookers

Table, kitchen or other household articles of iron & steel; Utensils

Table, kitchen or other household articles of copper; Utensils

Brass Kerosene Pressure Stove

Table, kitchen or other household articles of aluminium; Utensils

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

Fuel elements (cartridges), non-irradiated, for nuclear reactors

Aircraft engines

Fixed Speed Diesel Engines of power not exceeding 15HP

Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor

Hand pumps and parts thereof

Hydraulic Pumps for tractors

Other hand pumps

Solar water heater and system

Hand operated rubber roller

Nozzles for drip irrigation equipment or nozzles for sprinklers

Sprinklers; drip irrigation system including laterals; mechanical sprayers

Agricultural, horticultural or forestry machinery for soil

preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90]

Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof

Other agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and

brooders; parts thereof

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

Composting Machines

Following renewable energy devices and parts for their manufacture:-

1. Bio-gas plant;
2. Solar power-based devices;
3. Solar power generator;
4. Wind mills, Wind Operated Electricity Generator (WOEG);

5. Waste to energy plants / devices;
6. Solar lantern / solar lamp;
7. Ocean waves/tidal waves energy devices/plants;
8. Photo voltaic cells, whether or not assembled in modules or made up into panels.

Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No.

38 of the Table mentioned in the notification No. 8/2017- Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said

taxable service

Charger or charging station for Electrically operated vehicles

Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.

Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology

Electrically operated vehicles, including two and three wheeled electric vehicles.

Explanation.- For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall

include E- bicycles.

Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)

Following parts of tractors namely:

1. Rear Tractor wheel rim,
2. tractor centre housing,
3. tractor housing transmission,
4. tractor support front axle

Bumpers and parts thereof for tractors

Brakes assembly and its parts thereof for tractors

Gear boxes and parts thereof for tractors

Transaxles and its parts thereof for tractors

Road wheels and parts and accessories thereof for tractors

(i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof

Silencer assembly for tractors and parts thereof

Clutch assembly and its parts thereof for tractors

Steering wheels and its parts thereof for tractor

Hydraulic and its parts thereof for tractors

Fender, Hood, Wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors.

Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles

Bicycles and other cycles (including delivery tricycles), not motorised

Carriages for disabled persons, whether or not motorised or

otherwise mechanically propelled

Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of heading 8712

Parts and accessories of carriage for disabled persons

Self-loading or self-unloading trailers for agricultural purposes

Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles

Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and

modules, raw material and consumables required for launch vehicles and satellites and payloads

Other aircraft (for example, helicopters, aeroplanes), other than for personal use

Unmanned aircraft

Parts of goods of heading 8802 or 8806

Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods

Fishing vessels; factory ships and other vessels for processing or preserving fishery products

Tugs and pusher craft

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

Other vessels, including warships and lifeboats other than rowing boats

Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)

Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907

Coronary stents and coronary stent systems for use with cardiac catheters

Artificial kidney

Blood glucose monitoring system (Glucometer) and test strips

Patent Ductus Arteriosus / Atrial Septal Defect occlusion device

Parts of the following goods, namely: -

(i) Crutches; (ii) Wheel chairs; (iii)Walking frames; (iv)Tricycles; (v)Braillers; and (vi) Artificial limbs

Assistive devices, rehabilitation aids and other goods for

disabled, specified in List 1 appended to this Schedule

Disposable sterilized dialyzer or micro barrier of artificial kidney

Contact lenses; Spectacle lenses

Frames and mountings for spectacles, goggles or the like, and parts thereof

Spectacles, corrective (including goggles for correcting vision)

Instruments and appliances used in medical, surgical, dental or

veterinary sciences, including scientigraphic apparatus, other electro-medical apparatus and sight-testing instruments

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy,

aerosol therapy, artificial respiration or other therapeutic respiration apparatus

Other breathing appliances and gas masks, excluding protective

masks having neither mechanical parts nor replaceable filters

Orthopaedic appliances, such as crutches, surgical belts, and trusses; 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 hearing aids]

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 like

Thermometers for medical, surgical, dental or veterinary usage

Instruments and apparatus for medical, surgical, dental or

veterinary uses, for physical or chemical analysis

Furniture wholly made of bamboo, cane or rattan

Coir products (except coir mattresses)

Products wholly made of quilted textile materials not exceeding Rs 2500 per piece

Cotton quilts of sale value not exceeding Rs. 2500 per piece

Aircraft seats

Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof

Toy balloons made of natural rubber latex

Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]

Playing cards, chess board, carom board and other board games,

like ludo, etc. (other than Video game consoles and Machines)

Sports goods other than articles and equipment for general physical exercise

Fishing hooks

Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy birds (other than those of heading 9208 or 9705) and similar hunting or shooting requisites

Worked ivory, bone, tortoise shell, horn, antlers, corals, mother of pearl, and other animal carving material and articles of these

materials, articles of coral (including articles obtained by moulding)

Broomsticks (other than brooms consisting of twigs or other

vegetable materials bound together, with or without handles)

Tooth brushes including dental-plate brushes

Slide fasteners and parts thereof

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

All goods

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,

mosaics and similar decorative plaques

Original engravings, prints and lithographs

Original sculptures and statuary, in any material

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

Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest including

numismatic coins

Antiques of an age exceeding one hundred years

All drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use [other than those specified at nil at S No. 113 of Notification No.

10/2025-Integrated Tax (Rate) dated 17th September, 2025]

Rosaries, prayer beads or Hawan samagri

Biomass briquettes or solid bio fuel pellets