GST RATE SCHEDULE FOR LIST OF GOODS AT 28% RATE

GST RATE SCHEDULE FOR LIST OF GOODS AT 28% RATE  [As per discussions in the GST Council Meeting held on 3rd June, 2017]

SCHEDULE VII: LIST OF GOODS AT 28% RATE
S.
No.
Chapter/Heading/ Sub-heading/ Tariff item Description of Goods GST RATE
1. 1703 Molasses 28%
2. 1704 Chewing gum / bubble gum and white chocolate, not containing cocoa 28%
3. 1804 Cocoa butter, fat and oil 28%
4. 1805 Cocoa powder, not containing added
sugar or sweetening matter
28%
5. 1806 Chocolates and other food preparations containing cocoa 28%
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 preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905] 28%
7. 1905 32 Waffles and wafers coated with chocolate or containing chocolate 28%
8. 2101 11, 2101 12
00
Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 28%
9. 2106 Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup,
Compound preparations for making non alcoholic beverages, Food flavouring material, Churna for pan, Custard powder
28%
10. 2106 90 20 Pan masala 28%
11. 2202 90 90 Other non alcoholic beverages 28%
12. 2202 10 All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured 28%
13. 2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] 28%
14. 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 28%
15. 2403 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris] 28%
16. 2515 12 20, 2515
12 90
Marble and travertine, other than blocks 28%
17. 2516 12 00 Granite, other than blocks 28%
18. 2523 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers 28%
19. 2710 Avgas 28%
20. 3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non aqueous medium; solutions as defined in Note 4 to this Chapter 28%
21. 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 28%
22. 3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather 28%
23. 3213 Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings 28%
24. 3214 Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like 28%
25. 3303 Perfumes and toilet waters 28%
26. 3304 Beauty or make up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta] 28%
27. 3305 [other than
3305 9011, 3305
90 19]
All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil] 28%
28. 3306 [other than
3306 10 10, 3306
10 20]
Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)] 28%
29. 3307 Pre shave, shaving or after shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties; such as Pre shave, shaving or after shave Preparations, Shaving cream, Personal deodorants and anti perspirants 28%
30. 3401 30 Organic surfaceactive products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent 28%
31. 3402 Organic surface active agents (other than soap); surface active preparations, washing preparations (including auxiliary washing preparations)  and  cleaning preparations,  whether  or  not  containing soap, other than those of heading 3401 28%
32. 3403 Lubricating preparations (including cutting oil preparations, bolt or nut release preparations, anti rust or anti corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals 28%
33. 3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 28%
34. 3407 Modelling pastes, including those put up for children’s amusement 28%
35. 3602 Prepared explosives, other than propellant powders; such as Industrial explosives 28%
36. 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles 28%
37. 3606 Ferro cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters 28%
38. 3811 Anti knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils 28%
39. 3813 Preparations and charges for fire extinguishers; charged fire extinguishing grenades 28%
40. 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers 28%
41. 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 28%
42. 3820 Anti freezing preparations and prepared deicing fluids 28%
43. 3918 Floor coverings of plastics, whether or not self adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics 28%
44. 3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics 28%
45. 3926 [other than
3926 40 11, 3926
90 10]
Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic,
PVC Belt Conveyor, plastic beads and
plastic tarpaulins]
28%
46. 4011 New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres] 28%
47. 4012 Retreaded or used tyres and flaps 28%
48. 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] 28%
49. 4016 [other than
4016 92 00]
Other articles of vulcanised rubber other than hard rubber (other than erasers) 28%
50. 4017 Hard rubber (for example ebonite) in all forms, including waste and scrap; articles of hard rubber 28%
51. 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material 28%
52. 4202 Trunks, suitcases, vanity cases, executive cases, brief cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than School satchels and bags other than of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags of other materials excluding wicker work or basket work] 28%
53. 4203 Articles of apparel and clothing accessories, of leather or of composition leather 28%
54. 4205 Other articles of leather or of composition leather 28%
55. 4206 Articles of gut (other than silkworm gut), of goldbeater’s skin, of bladders or of tendons 28%
56. 4303 Articles of apparel, clothing accessories and other articles of furskin 28%
57. 4304 Articles of artificial fur 28%
58. 4410 Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards 28%
59. 4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 28%
60. 4412 Plywood, veneered panels and similar laminated wood 28%
61. 4413 Densified wood, in blocks, plates, strips, or profile shapes 28%
62. 4414 Wooden frames for paintings, photographs, mirrors or similar objects 28%
63. 4418 Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 28%
64. 4421 Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware 28%
65. 4814 Wall paper and similar wall coverings; window transparencies of paper 28%
66. 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit 28%
67. 6703 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 28%
68. 6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included 28%
69. 6801 Setts, curbstones and flagstones, of natural stone (except slate) 28%
70. 6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other calcareous stone 28%
71. 6803 Worked slate and articles of slate or of agglomerated slate 28%
72. 6807 Articles of asphalt or of similar material (for example, petroleum itumen or coal tar pitch) 28%
73. 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 28%
74. 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented 28%
75. 6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering 28%
76. 6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 28%
77. 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials 28%
78. 6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials 28%
79. 6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included 28%
80. 6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths 28%
81. 6904 Ceramic flooring blocks, support or filler tiles and the like 28%
82. 6905 Chimney pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods 28%
83. 6906 Ceramic pipes, conduits, guttering and pipe fittings 28%
84. 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 28%
85. 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods 28%
86. 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 28%
87. 6913 Statuettes and other ornamental ceramic articles 28%
88. 6914 Other ceramic articles 28%
89. 7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non reflecting layer, but not otherwise worked 28%
90. 7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non reflecting layer, but not otherwise worked 28%
91. 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non reflecting layer, but not otherwise worked 28%
92. 7006 00 00 Glass of heading 70.03, 70.04 or 70.05, bent, edge worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials 28%
93. 7007 Safety glass, consisting of toughened (tempered) or laminated glass 28%
94. 7008 Multiple walled insulating units of glass 28%
95. 7009 Glass mirrors, whether or not framed, including rear view mirrors 28%
96. 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode ray tubes or the like 28%
97. 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked 28%
98. 7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi cellular or foam glass in blocks, panels, plates, shells or similar forms 28%
99. 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns] 28%
100. 7321 Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar non electric domestic appliances, and parts thereof, of iron or steel 28%
101. 7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor driven fan or blower, and parts thereof, of iron or steel 28%
102. 7324 Sanitary ware and parts thereof of iron and steel 28%
103. 7418 All goods other than utensils i.e. sanitary ware and parts thereof of copper 28%
104. 7419 Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00 28%
105. 7610 10 00 Doors, windows and their frames and thresholds for doors 28%
106. 7615 All goods other than utensils i.e. sanitary ware and parts thereof 28%
107. 8212 Razors and razor blades (including razor blade blanks in strips) 28%
108. 8214 Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof] 28%
109. 8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal 28%
110. 8303 Armoured or reinforced safes, strong boxes and doors and safe deposit lockers for strong rooms, cash or deed boxes and the like, of base metal 28%
111. 8304 Filing cabinets, card index cabinets, paper trays, paper rests, pen trays, office stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 28%
112. 8305 Fittings for loose leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal 28%
113. 8310 Sign plates, name plates, address plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 28%
114. 8407 Spark ignition reciprocating or rotary internal combustion piston engine 28%
115. 8408 Compression ignition internal combustion piston engines (diesel or semi diesel engines) 28%
116. 8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 28%
117. 8413 Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30], concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10] 28%
118. 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters 28%
119. 8415 Air conditioning machines, comprising a motor driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 28%
120. 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 28%
121. 8419 Storage water heaters, non electric [8419 19] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [8419 89 20],  Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30], Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi conductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70]; parts [8419 90] 28%
122. 8422 Dish washing machines, household [8422 11 00] and other [8422 19 00] 28%
123. 8423 Electric or electronic weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds 28%
124. 8424 Fire extinguishers 28%
125. 8427 Fork lift trucks; other works trucks fitted with lifting or handling equipment 28%
126. 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 28%
127. 8429 Self propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 28%
128. 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile drivers and pile extractors; snow ploughs and snow blowers 28%
129. 8443 Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle 28%
130. 8450 Household or laundry type washing machines, including machines which both wash and dry 28%
131. 8472 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines [other than Braille typewriters, electric or non electric, Perforating or stapling machines (staplers), pencil sharpening machines] 28%
132. 8476 Automatic goods vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines 28%
133. 8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter 28%
134. 8479 Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00] 28%
135. 8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) 28%
136. 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals 28%
137. 8504 Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)] 28%
138. 8506 Primary cells and primary batteries 28%
139. 8507 Electric accumulators, including separators therefor, whether or not rectangular (including square) 28%
140. 8508 Vacuum cleaners 28%
141. 8509 Electro mechanical domestic appliances, with self contained electric motor, other than vacuum cleaners of heading 8508 28%
142. 8510 Shavers, hair clippers and hair removing appliances, with self contained electric motor 28%
143. 8511 Electrical ignition or starting equipment of a kind used for spark ignition or compression ignition internal combustion engines (for example, ignition magnetos, magneto dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut outs of a kind used in conjunction with such engines 28%
144. 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 28%
145. 8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 28%
146. 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 28%
147. 8517 ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40] 28%
148. 8518 Single loudspeakers, mounted in their enclosures [8518 21 00], Audio frequency electric amplifiers [8518 40 00],
Electric sound amplifier sets [8518 50 00], Parts [8518 90 00]
28%
149. 8519 Sound recording or reproducing apparatus 28%
150. 8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 28%
151. 8525 Transmission apparatus for radio broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders [other than CCTV] 28%
152. 8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 28%
153. 8527 Reception apparatus for radio broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock 28%
154. 8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 17 inches] 28%
155. 8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 28%
156. 8530 Electrical signalling, safety or traffic control equipment for railways, tram ways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) 28%
157. 8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 28%
158. 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables 28%
159. 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 28%
160. 8539 Sealed beam lamp units and ultra violet or infrared lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps] 28%
161. 8544 Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; Optical Fiber] 28%
162. 8545 Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon) 28%
163. 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material 28%
164. 8702 Motor vehicles for the transport of ten or
more persons, including the driver
28%
165. 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons] 28%
166. 8704 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] 28%
167. 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) 28%
168. 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 28%
169. 8707 Bodies (including cabs), for the motor
vehicles of headings 8701 to 8705
28%
170. 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] 28%
171. 8709 Works trucks, self propelled, not fitted with lifting or handling equipment, of  the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles 28%
172. 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 28%
173. 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side cars; side cars 28%
174. 8714 Parts and accessories of vehicles of headings 8711 and 8713 28%
175. 8716 Trailers and semi trailers; other vehicles, not mechanically propelled; parts thereof [other than Self loading or
self unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]
28%
176. 8802 Aircrafts for personal use 28%
177. 8903 Yachts and other vessels for pleasure or
sports; rowing boats and canoes
28%
178. 9004 Goggles 28%
179. 9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio astronomy 28%
180. 9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 28%
181. 9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 28%
182. 9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 28%
183. 9010 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens 28%
184. 9011 Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection 28%
185. 9012 Microscopes other than optical microscopes; diffraction apparatus 28%
186. 9013 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter 28%
187. 9014 Direction finding compasses; other navigational instruments and appliances 28%
188. 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geo physical instruments and appliances, excluding compasses; rangefinders 28%
189. 9016 Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights 28%
190. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for \ including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light 28%
191. 9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses 28%
192. 9101 Wrist watches, pocket watches and other watches, including stop watches, with case of precious metal or of metal clad with precious metal 28%
193. 9102 Wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101 28%
194. 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels 28%
195. 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time recorders) 28%
196. 9107 Time switches with clock or watch
movement or with synchronous motor
28%
197. 9108 Watch movements, complete and assembled 28%
198. 9110 Complete watch movements, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough 28%
199. 9111 Watch cases and parts thereof 28%
200. 9112 Cases for other than clocks, and parts
thereof
28%
201. 9113 Watch straps, watch bands and watch bracelets, and parts thereof 28%
202. 9114 Other watch parts 28%
203. 9201 Pianos, including automatic pianos; harpsi chords and other keyboard stringed instruments 28%
204. 9202 Other string musical instruments (for
example, guitars, violins, harps)
28%
205. 9205 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs 28%
206. 9206 00 00 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) 28%
207. 9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 28%
208. 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth blown sound signaling instruments 28%
209. 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds 28%
210. 9302 Revolvers and pistols, other than those
of heading 9303 or 9304
28%
211. 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof 28%
212. 9403 Other furniture [other than bamboo furniture] and parts thereof 28%
213. 9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered 28%
214. 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included 28%
215. 9504 Video games consoles and Machines 28%
216. 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes 28%
217. 9506 Articles and equipment for general physical exercise, gymnastics, athletics 28%
218. 9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] 28%
219. 9601 Worked ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl and other animal carving material, and articles
of these materials (including articles obtained by moulding)
28%
220. 9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin 28%
221. 9611 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand operated composing sticks and hand printing sets incorporating such composing sticks 28%
222. 9613 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks 28%
223. 9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof 28%
224. 9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder puffs and pads for the application of cosmetics or toilet preparations 28%
225. 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 28%
226. 9618 Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window dressing 28%
227. 9804 All dutiable articles intended for personal use 28%
228. Lottery authorized by State Governments
Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Cen- tral Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation 2.-
(1)   “Lottery authorized by State Governments” means a lottery which is authorized to be sold in State(s) other than the organising state also.
(2)   Organising state has the same meaning as assigned to it in clause
(f) of sub-rule (1) of rule 2 of the
Lotteries (Regulation) Rules, 2010.
28%

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