- 9th August 2017
- Posted by: web@taxes
- Category: GST
No Comments
The GST rate structure for goods have been notified. For convenience, goods have been organised rate-wise in schedules I to VII as per details given below.
| S. Chapter/Heading/ Description of Goods No. Sub-heading/ Tariff item |
||
| 1. | 0101 | Live asses, mules and hinnies |
| 2. | 0102 | Live bovine animals |
| 3. | 0103 | Live swine |
| 4. | 0104 | Live sheep and goats |
| 5. | 0105 | Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. |
| 6. | 0106 | Other live animal such as Mammals, Birds, Insects |
| 7. | 0201 | Meat of bovine animals, fresh and chilled. |
| 8. | 0202 | Meat of bovine animals frozen [other than frozen and put up in unit container] |
| 9. | 0203 | Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container] |
| 10. | 0204 | Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] |
| 11. | 0205 | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] |
| 12. | 0206 | Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] |
| 13. | 0207 | Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container] |
| 14. | 0208 | Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] |
| 15. | 0209 | Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container] |
| 16. | 0209 | Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers] |
| 17. | 0210 | Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers |
| 18. | 3 | Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%] |
| 19. | 0301 | Live fish. |
| 20. | 0302 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 |
| 21. | 0304 | Fish fillets and other fish meat (whether or not minced), fresh or chilled. |
| 22. | 0306 | Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled. |
| 23. | 0307 | Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates oth- er than crustaceans and molluscs, live, fresh or chilled. |
| 24. | 0308 | Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. |
| 25. | 0401 | Fresh milk and pasteurised milk, includ- ing separated milk, milk and cream, not concentrated nor containing added sug- ar or other sweetening matter, excluding Ultra High Temperature (UHT) milk |
| 26. | 0403 | Curd; Lassi; Butter milk |
| 27. | 0406 | Chena or paneer, other than put up in unit containers and bearing a registered brand name; |
| 28. | 0407 | Birds’ eggs, in shell, fresh, preserved or cooked |
| 29. | 0409 | Natural honey, other than put up in unit container and bearing a registered brand name |
| 30. | 0501 | Human hair, unworked, whether or not washed or scoured; waste of human hair |
| 31. | 0506 | All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products |
| 32. | 0507 90 | All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. |
| 33. | 0511 | Semen including frozen semen |
| 34. | 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage |
| 35. | 0701 | Potatoes, fresh or chilled. |
| 36. | 0702 | Tomatoes, fresh or chilled. |
| 37. | 0703 | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. |
| 38. | 0704 | Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. |
| 39. | 0705 | Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. |
| 40. | 0706 | Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. |
| 41. | 0707 | Cucumbers and gherkins, fresh or chilled. |
| 42. | 0708 | Leguminous vegetables, shelled or unshelled, fresh or chilled. |
| 43. | 0709 | Other vegetables, fresh or chilled. |
| 44. | 0712 | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. |
| 45. | 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split. |
| 46. | 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inu- lin content, fresh or chilled; sago pith. |
| 47. | 0801 | Coconuts, fresh or dried, whether or not shelled or peeled |
| 48. | 0801 | Brazil nuts, fresh, whether or not shelled or peeled |
| 49. | 0802 | Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled |
| 50. | 0803 | Bananas, including plantains, fresh or dried |
| 51. | 0804 | Dates, figs, pineapples, avocados, gua- vas, mangoes and mangosteens, fresh. |
| 52. | 0805 | Citrus fruit, such as Oranges, Manda- rins (including tangerines and satsu- mas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. |
| 53. | 0806 | Grapes, fresh |
| 54. | 0807 | Melons (including watermelons) and papaws (papayas), fresh. |
| 55. | 0808 | Apples, pears and quinces, fresh. |
| 56. | 0809 | Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. |
| 57. | 0810 | Other fruit such as strawberries, rasp- berries, blackberries, mulberries and loganberries, black, white or red cur- rants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persim- mons, Pomegranates, Tamarind, Sapo- ta (chico), Custard-apple (ata), Bore, Lichi, fresh. |
| 58. | 0814 | Peel of citrus fruit or melons (including watermelons), fresh. |
| 59. | 9 | All goods of seed quality |
| 60. | 0901 | Coffee beans, not roasted |
| 61. | 0902 | Unprocessed green leaves of tea |
| 62. | 0909 | Seeds of anise, badian, fennel, corian- der, cumin or caraway; juniper berries [of seed quality] |
| 63. | 0910 11 10 | Fresh ginger, other than in processed form |
| 64. | 0910 30 10 | Fresh turmeric, other than in processed form |
| 65. | 1001 | Wheat and meslin [other than those put up in unit container and bearing a regis- tered brand name] |
| 66. | 1002 | Rye [other than those put up in unit con- tainer and bearing a registered brand name] |
| 67. | 1003 | Barley [other than those put up in unit container and bearing a registered brand name] |
| 68. | 1004 | Oats [other than those put up in unit container and bearing a registered brand name] |
| 69. | 1005 | Maize (corn) [other than those put up in unit container and bearing a registered brand name] |
| 70. | 1006 | Rice [other than those put up in unit container and bearing a registered brand name] |
| 71. | 1007 | Grain sorghum [other than those put up in unit container and bearing a regis- tered brand name] |
| 72. | 1008 | Buckwheat, millet and canary seed; oth- er cereals such as Jawar, Bajra, Ragi] [other than those put up in unit con- tainer and bearing a registered brand name] |
| 73. | 1101 | Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name]. |
| 74. | 1102 | Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name] |
| 75. | 1103 | Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name] |
| 76. | 1104 | Cereal grains hulled |
| 77. | 1105 | Flour, of potatoes [other than those put up in unit container and bearing a regis- tered brand name] |
| 78. | 1106 | Flour, of the dried leguminous vegeta- bles of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tama- rind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] |
| 79. | 12 | All goods of seed quality |
| 80. | 1201 | Soya beans, whether or not broken, of seed quality. |
| S. Chapter/Heading/ Description of Goods No. Sub-heading/ Tariff item |
||
| 81. | 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or bro- ken, of seed quality. |
| 82. | 1204 | Linseed, whether or not broken, of seed quality. |
| 83. | 1205 | Rape or colza seeds, whether or not broken, of seed quality. |
| 84. | 1206 | Sunflower seeds, whether or not bro- ken, of seed quality. |
| 85. | 1207 | Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Car- thamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not bro- ken, of seed quality. |
| 86. | 1209 | Seeds, fruit and spores, of a kind used for sowing. |
| 87. | 1210 | Hop cones, fresh. |
| 88. | 1211 | Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled. |
| 89. | 1212 | Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. |
| 90. | 1213 | Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets |
| S. Chapter/Heading/ Description of Goods No. Sub-heading/ Tariff item |
||
| 91. | 1214 | Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. |
| 92. | 1301 | Lac and Shellac |
| 93. | 1404 90 40 | Betel leaves |
| 94. | 1701 or 1702 | Jaggery of all types including Cane Jag- gery (gur) and Palmyra Jaggery |
| 95. | 1904 | Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, common- ly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki |
| 96. | 1905 | Pappad, by whatever name it is known, except when served for consumption |
| 97. | 1905 | Bread (branded or otherwise), except when served for consumption and pizza bread |
| 98. | 2106 | Prasadam supplied by religious places like temples, mosques, churches, gu- rudwaras, dargahs, etc. |
| 99. | 2201 | Water [other than aerated, mineral, pu- rified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] |
| 100. | 2201 | Non-alcoholic Toddy, Neera including date and palm neera |
| 101. | 2202 90 90 | Tender coconut water other than put up in unit container and bearing a regis- tered brand name |
| S. Chapter/Heading/ Description of Goods No. Sub-heading/ Tariff item |
||
| 102. | 2302, 2304, 2305, 2306, 2308, 2309 |
Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supple- ment & husk of pulses, concentrates & additives, wheat bran & de-oiled cake |
| 103. | 2501 | Salt, all types |
| 104. | 2716 00 00 | Electrical energy |
| 105. | 2835 | Dicalcium phosphate (DCP) of animal feed grade conforming to IS specifica- tion No.5470 : 2002 |
| 106. | 3002 | Human Blood and its components |
| 107. | 3006 | All types of contraceptives |
| 108. | 3101 | All goods and organic manure [other than put up in unit containers and bear- ing a registered brand name] |
| 109. | 3304 | Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta |
| 110. | 3825 | Municipal waste, sewage sludge, clini- cal waste |
| 111. | 3926 | Plastic bangles |
| 112. | 4014 | Condoms and contraceptives |
| 113. | 4401 | Firewood or fuel wood |
| 114. | 4402 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated |
| 115. | 4802 / 4907 | Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government |
| 116. | 4817 / 4907 | Postal items, like envelope, Post card etc., sold by Government |
| 117. | 48 / 4907 | Rupee notes when sold to the Reserve Bank of India |
| S. Chapter/Heading/ Description of Goods No. Sub-heading/ Tariff item |
||
| 118. | 4907 | Cheques, lose or in book form |
| 119. | 4901 | Printed books, including Braille books |
| 120. | 4902 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material |
| 121. | 4903 | Children’s picture, drawing or colouring books |
| 122. | 4905 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed |
| 123. | 5001 | Silkworm laying, cocoon |
| 124. | 5002 | Raw silk |
| 125. | 5003 | Silk waste |
| 126. | 5101 | Wool, not carded or combed |
| 127. | 5102 | Fine or coarse animal hair, not carded or combed |
| 128. | 5103 | Waste of wool or of fine or coarse ani- mal hair |
| 129. | 52 | Gandhi Topi |
| 130. | 52 | Khadi yarn |
| 131. | 5303 | Jute fibres, raw or processed but not spun |
| 132. | 5305 | Coconut, coir fibre |
| 133. | 63 | Indian National Flag |
| 134. | 6703 | Human hair, dressed, thinned, bleached or otherwise worked |
| 135. | 6912 00 40 | Earthen pot and clay lamps |
| 136. | 7018 | Glass bangles (except those made from precious metals) |
| S. Chapter/Heading/ Description of Goods No. Sub-heading/ Tariff item |
||
| 137. | 8201 | Agricultural implements manually op- erated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; seca- teurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. |
| 138. | 8445 | Amber charkha |
| 139. | 8446 | Handloom [weaving machinery] |
| 140. | 8802 60 00 | Spacecraft (including satellites) and suborbital and spacecraft launch vehi- cles |
| 141. | 8803 | Parts of goods of heading 8801 |
| 142. | 9021 | Hearing aids |
| 143. | 92 | Indigenous handmade musical instru- ments |
| 144. | 9603 | Muddhas made of sarkanda and phool bahari jhadoo |
| 145. | 9609 | Slate pencils and chalk sticks |
| 146. | 9610 00 00 | Slates |
| 147. | 9803 | Passenger baggage |
| S. Chapter/Heading/ Description of Goods No. Sub-heading/ Tariff item |
||
| 148. | Any chapter | Puja samagri namely: (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti sold by religious institutions, (vi) Unbranded honey [proposed GST Nil] (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika |
| 149. | – | Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condi- tion that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be. |
| SL. Chapter/Heading/ Description of Goods No. Sub-heading/ Tariff item |
||
| 1. | 7102 | Diamonds, non-industrial unworked or simply sawn, cleaved or bruted |
| 2. | 7103 | Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped |
| 3. | 7104 | Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped |
| SL. Chapter/Heading/ Description of Goods No. Sub-heading/ Tariff item |
||
| 1. | 7101 | Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for conve- nience of transport |
| 2. | 7102 | Diamonds, whether or not worked, but not mounted or set [other than Non-In- dustrial Unworked or simply sawn, cleaved or bruted] |
| 3. | 7103 | Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped] |
| 4. | 7104 | Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-pre- cious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped] |
| 5. | 7105 | Dust and powder of natural or synthetic precious or semi-precious stones |
| 6. | 7106 | Silver (including silver plated with gold or platinum), unwrought or in semi-man- ufactured forms, or in powder form |
| 7. | 7107 | Base metals clad with silver, not further worked than semi-manufactured |
| 8. | 7108 | Gold (including gold plated with plati- num) unwrought or in semi-manufac- tured forms, or in powder form |
| 9. | 7109 | Base metals or silver, clad with gold, not further worked than semi-manufactured |
| 10. | 7110 | Platinum, unwrought or in semi-manu- factured forms, or in powder form |
| 11. | 7111 | Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured |
| 12. | 7112 | Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. |
| 13. | 7113 | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal |
| 14. | 7114 | Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal |
| 15. | 7115 | Other articles of precious metal or of metal clad with precious metal |
| 16. | 7116 | Articles of natural or cultured pearls, precious or semi-precious stones (natu- ral, synthetic or reconstructed) |
| 17. | 7117 | Imitation jewellery |
| 18. | 7118 | Coin |
| S. Chapter/Heading/ Description of Goods No. Sub-heading/ Tariff item |
||
| 1. | 0303 | Fish, frozen, excluding fish fillets and other fish meat of heading 0304 |
| 2. | 0304 | Fish fillets and other fish meat (whether or not minced), frozen |
| 3. | 0305 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption |
| 4. | 0306 | Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crusta- ceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption |
| 5. | 0307 | Molluscs, whether in shell or not, fro- zen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquat- ic invertebra other than crustaceans, fit for human consumption |
| 6. | 0308 | Aquatic invertebrates other than crus- taceans and molluscs, frozen, dried, salted or in brine; smoked aquatic inver- tebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption |
| 7. | 0401 | Ultra High Temperature (UHT) milk |
| 8. | 0402 | Milk and cream, concentrated or con- taining added sugar or other sweet- ening matter, including skimmed milk powder, milk food for babies [other than condensed milk] |
| 9. | 0403 | Cream, yogurt, kephir and other fer- mented or acidified milk and cream, whether or not concentrated or contain- ing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa |
| 10. | 0404 | Whey, whether or not concentrated or containing added sugar or other sweet- ening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweet- ening matter, not elsewhere specified or included |
| 11. | 0406 | Chena or paneer put up in unit contain- er and bearing a registered brand name |
| 12. | 0408 | Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweet- ening matter. |
| 13. | 0409 | Natural honey, put up in unit container and bearing a registered brand name |
| 14. | 0410 | Edible products of animal origin, not elsewhere specified or included |
| 15. | 0502 | Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. |
| S. Chapter/Heading/ Description of Goods No. Sub-heading/ Tariff item |
||
| 1. | 01012100, 010129 |
Live horses |
| 2. | 0202 | Meat of bovine animals, frozen and put up in unit containers |
| 3. | 0203 | Meat of swine, frozen and put up in unit containers |
| 4. | 0204 | Meat of sheep or goats, frozen and put up in unit containers |
| 5. | 0205 | Meat of horses, asses, mules or hin- nies, frozen and put up in unit Contain- ers |
| 6. | 0206 | Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit con- tainers |
| 7. | 0207 | Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers |
| 8. | 0208 | Other meat and edible meat offal, fro- zen and put up in unit containers |
| 9. | 0209 | Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers |
| 10. | 0209 | Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers |
| 11. | 0210 | Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit con- tainers |
| 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, Hazel- nuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts] |
| 16. | 0804 | Dates, figs, pineapples, avocados, gua- vas, mangoes and mangosteens, dried |
| 17. | 0813 | Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 |
| 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 de- rived 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-es- terified, 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 speci- fied 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 aquat- ic invertebrates prepared or preserved |
| 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 other- wise 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 sug- ar (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 sweet- ening matter |
| 40. | 2008 | Fruit, nuts and other edible parts of plants, otherwise prepared or pre- served, whether or not containing add- ed sugar or other sweetening matter or spirit, not elsewhere specified or includ- ed; 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 sweet- ening matter. |
| 42. | 2101 30 | Roasted chicory and other roasted cof- fee substitutes, and extracts, essences and concentrates thereof |
| 43. | 2102 | Yeasts and prepared baking powders |
| 44. | 2103 [other than 2103 90 10, 2103 90 30, 2103 90 40] |
Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning |
| 45. | 2106 | Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi |
| 46. | 2106 90 | Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form |
| 47. | 2202 90 10 | Soya milk drinks |
| 48. | 2202 90 20 | Fruit pulp or fruit juice based drinks |
| 49. | 2202 90 90 | Tender coconut water put up in unit con- tainer and bearing a registered brand name |
|
SL. Chapter/Heading/ Description of Goods |
||
|
1. |
0402 91 10, 0402 |
Condensed milk |
|
2. |
1107 |
Malt, whether or not roasted |
|
3. |
1302 |
Vegetable saps and extracts; pectic substances, pectinates and pec-tates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. |
|
4. |
1404 90 10 |
Bidi wrapper leaves (tendu) |
|
5. |
1404 90 50 |
Indian katha |
|
6. |
1517 10 |
All goods i.e. Margarine, Linoxyn |
|
7. |
1520 00 00 |
Glycerol, crude; glycerol waters and |
|
8. |
1521 |
Vegetable waxes (other than tri- |
|
9. |
1522 |
Degras, residues resulting from the treatment of fatty substances or an-imal or vegetable waxes |
|
10. |
1701 91, 1701 99 |
All goods, including refined sugar con- taining added flavouring or col-ouring matter, sugar cubes |
| SL. Chapter/Heading/ Description of Goods No. Sub-heading/ Tariff item |
||
| 1. | 1703 | Molasses |
| 2. | 1704 | Chewing gum / bubble gum and white chocolate, not containing cocoa |
| 3. | 1804 | Cocoa butter, fat and oil |
| 4. | 1805 | Cocoa powder, not containing added sugar or sweetening matter |
| 5. | 1806 | Chocolates and other food preparations containing cocoa |
| 6. | 1901 90 [other than 1901 10, 1901 20 00] |
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 [other than prepa- rations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905] |
| 7. | 1905 32 | Waffles and wafers coated with choco- late or containing chocolate |
