GST RATE SCHEDULE FOR LIST OF GOODS AT 5% RATE

GST RATE SCHEDULE FOR LIST OF GOODS AT 5% RATE  [As per discussions in the GST Council Meeting held on 3rd June, 2017]

SCHEDULE IV: LIST OF GOODS AT 5% RATE
S.
No.
Chapter/Heading/ Sub-heading/ Tariff item Description of Goods GST RATE
1. 303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 5%
2. 304 Fish fillets and other fish meat (whether or not minced), frozen 5%
3. 305 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 5%
4. 306 Crustaceans, whether in shell or not, frozen, dried, salted or  in brine; crustaceans, 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%
5. 307 Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption 5%
6. 308 Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates 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 5%
7. 0401 Ultra High Temperature (UHT) milk 5%
8. 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] 5%
9. 0403 Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa 5%
10. 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included 5%
11. 0406 Chena or paneer put up in unit container and bearing a registered brand name 5%
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 sweetening matter. 5%
13. 0409 Natural honey, put up in unit container and bearing a registered brand name 5%
14. 0410 Edible products of animal origin, not elsewhere specified or included 5%
15. 0502 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. 5%
16. 0504 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. 5%
17. 0505 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 5%
18. 0507 [Except
050790]
Ivory, tortoise shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products. 5%
19. 0508 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. 5%
20. 0510 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. 5%
21. 0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. 5%
22. 7 Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower 5%
23. 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen 5%
24. 0711 Vegetables 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 5%
25. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name] 5%
26. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets 5%
27. 0801 Cashewnuts, whether or not shelled or peeled 5%
28. 0802 Dried areca nuts, whether or not shelled or peeled 5%
29. 0802 Dried chestnuts (singhada), whether or not shelled or peeled 5%
30. 08 Dried makhana, whether or not shelled or peeled 5%
31. 0806 Grapes, dried, and raisins 5%
32. 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 5%
33. 0812 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 5%
34. 0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions 5%
35. 0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] 5%
36. 0902 Tea, whether or not flavoured [other than unprocessed green leaves of tea] 5%
37. 0903 Maté 5%
38. 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta 5%
39. 0905 Vanilla 5%
40. 0906 Cinnamon and cinnamon tree flowers 5%
41. 0907 Cloves (whole fruit, cloves and stems) 5%
42. 0908 Nutmeg, mace and cardamoms 5%
43. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality] 5%
44. 0910 [other than
0910 11 10, 0910
30 10]
Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices 5%
45. 10 All goods i.e. cereals, put up in unit container and bearing a registered brand name 5%
46. 1001 Wheat and meslin put up in unit container and bearing a registered brand name 5%
47. 1002 Rye put up in unit container and bearing a registered brand name 5%
48. 1003 Barley put up in unit container and bearing a registered brand name 5%
49. 1004 Oats put up in unit container and bearing a registered brand name 5%
50. 1005 Maize (corn) put up in unit container and bearing a registered brand name 5%
51. 1006 Rice put up in unit container and bearing a registered brand name 5%
52. 1007 Grain sorghum put up in unit container and bearing a registered brand name 5%
53. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name 5%
54. 1101 Wheat or meslin flour put up in unit container and bearing a registered brand name. 5%
55. 1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name 5%
56. 1103 Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name 5%
57. 1104 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] 5%
58. 1105 Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name 5%
59. 1106 Meal and powder of the dried leguminous vegetables 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, put up in unit container and bearing a registered brand name
5%
60. 1106 10 10 Guar meal 5%
61. 1106 10 90 Guar gum refined split 5%
62. 1109 00 00 Wheat gluten, whether or not dried 5%
63. 12 All goods other than of seed quality 5%
64. 1201 Soya beans, whether or not broken other than of seed quality. 5%
65. 1202 Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality. 5%
66. 1203 Copra other than of seed quality 5%
67. 1204 Linseed, whether or not broken other than of seed quality. 5%
68. 1205 Rape or colza seeds, whether or not broken other than of seed quality. 5%
69. 1206 Sunflower seeds, whether or not broken other than of seed quality 5%
70. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality 5%
71. 1208 Flour and meals of oil seeds or oleaginous fruits, other than those of mustard 5%
72. 1210 Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin 5%
73. 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, frozen or dried, whether or not cut, crushed or powdered 5%
74. 1212 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 Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included 5%
75. 1301 Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac] 5%
76. 1301 Compounded asafoetida commonly known as heeng 5%
77. 1401 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) 5%
78. 1404 [other than
1404 90 10, 1404
90 40, 1404 90
50]
Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other
than bidi wrapper leaves (tendu), betel leaves, Indian katha]
5%
79. 1507 Soyabean oil and its fractions, whether or not refined, but not chemically modified 5%
80. 1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified. 5%
81. 1509 Olive oil and its fractions, whether or not refined, but not chemically modified. 5%
82. 1510 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 5%
83. 1511 Palm oil and its fractions, whether or not refined, but not chemically modified. 5%
84. 1512 Sunflower seed, safflower or cotton seed oil and fractions thereof, whether or not refined, but not chemically modified. 5%
85. 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. 5%
86. 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. 5%
87. 1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. 5%
88. 1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 5%
89. 1517 Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 5%
90. 1518 Vegetable fats and 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 5%
91. 1701 Beet sugar, cane sugar, khandsari sugar 5%
92. 1702 Palmyra sugar 5%
93. 1801 Cocoa beans whole or broken, raw or roasted 5%
94. 1802 Cocoa shells, husks, skins and other cocoa waste 5%
95. 1803 Cocoa paste whether or not defatted 5%
96. 1901 20 00 Mixes and doughs for the preparation of bread, pastry and other baker’s wares 5%
97. 1902 Seviyan (vermicelli) 5%
98. 1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) 5%
99. 1905 Pizza bread 5%
100. 1905 40 00 Rusks, toasted bread and similar toasted products 5%
101. 2106 90 Sweetmeats 5%
102. 2201 90 10 Ice and snow 5%
103. 2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves 5%
104. 2303 Residues of starch manufacture and similar residues, bee pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets 5%
105. 2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] 5%
106. 2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] 5%
107. 2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305[other than 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] 5%
108. 2307 Wine lees; argol 5%
109. 2401 Tobacco leaves 5%
110. 2502 Unroasted iron pyrites. 5%
111. 2503 [except 2503
00 10]
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloi- dal sulphur [other than sulphur recovered as by-product in refining of crude oil] 5%
112. 2504 Natural graphite. 5%
113. 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. 5%
114. 2506 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. 5%
115. 2507 Kaolin and other kaolinic clays, whether or not calcined. 5%
116. 2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. 5%
117. 2509 Chalk. 5%
118. 2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. 5%
119. 2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816. 5%
120. 2512 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. 5%
121. 2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat treated. 5%
122. 2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 5%
123. 2515 [Except
2515 12 10, 2515
12 20, 2515 12
90]
Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine] 5%
124. 2516 [Except
2516 11 00, 2516
12 00]
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. 5%
125. 2516 11 00 Granite crude or roughly trimmed 5%
126. 2517 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; grenules cheeping and powder of stones head- ing 2515 or 2516 whether or not heat treated. 5%
127. 2518 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; dolomite ramming mix. 2518 10 dolomite, Not calcined or sintered 5%
128. 2519 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. 5%
129. 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. 5%
130. 2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. 5%
131. 2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825. 5%
132. 2524 Asbestos 5%
133. 2525 Mica, including splitting; mica waste. 5%
134. 2526 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. 5%
135. 2528 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 5%
136. 2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar. 5%
137. 2530 Mineral substances not elsewhere specified or included. 5%
138. 26 [other than
2619, 2620, 2621]
All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste] 5%
139. 2601 Iron ores and concentrates, including roasted iron pyrites 5%
140. 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 5%
141. 2603 Copper ores and concentrates. 5%
142. 2604 Nickel ores and concentrates. 5%
143. 2605 Cobalt ores and concentrates. 5%
144. 2606 Aluminium ores and concentrates. 5%
145. 2607 Lead ores and concentrates. 5%
146. 2608 Zinc ores and concentrates. 5%
147. 2609 Tin ores and concentrates. 5%
148. 2610 Chromium ores and concentrates. 5%
149. 2611 Tungsten ores and concentrates. 5%
150. 2612 Uranium or thorium ores and concentrates. 5%
151. 2613 Molybdenum ores and concentrates. 5%
152. 2614 Titanium ores and concentrates. 5%
153. 2615 Niobium, tantalum, vanadium or zirconium ores and concentrates. 5%
154. 2616 Precious metal ores and concentrates. 5%
155. 2617 Other ores and concentrates 5%
156. 2618 Granulated slag (slag sand) from the manufacture of iron or steel 5%
157. 27 Bio-gas 5%
158. 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 5%
159. 2702 Lignite, whether or not agglomerated, excluding jet 5%
160. 2703 Peat (including peat litter), whether or
not agglomerated
5%
161. 2704 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon 5%
162. 2705 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 5%
163. 2706 Tar distilled from coal, from lignite or
from peat
5%
164. 2710 Kerosene PDS 5%
165. 2711 12 00, 2711
13 00, 2710 19 00
Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. 5%
166. 28 Thorium oxalate 5%
167. 28 Enriched KBF4 (enriched potassium fluroborate) 5%
168. 28 Enriched elemental boron 5%
169. 28 Nuclear fuel 5%
170. 2805 11 Nuclear grade sodium 5%
171. 2845 Heavy water and other nuclear fuels 5%
172. 2853 Compressed air 5%
173. 30 Insulin 5%
174. 3002, 3006 Animal or Human Blood Vaccines 5%
175. 30 Diagnostic kits for detection of all types of hepatitis 5%
176. 30 Desferrioxamine injection or deferiprone 5%
177. 30 Cyclosporin 5%
178. 30 Medicaments (including veterinary me- dicaments) used in bio-chemic systems and not bearing a brand name 5%
179. 30 Oral re-hydration salts 5%
180. 30 Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule 5%
181. 30 Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule 5%
182. 3101 All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name 5%
182A. 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 5%
182B. 3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 5%
182C. 3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 5%
182D. 3105 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 5%
183. 32 Wattle extract, quebracho extract, chestnut extract 5%
184. 3202 Enzymatic preparations for pre tanning 5%
185. 3307 41 00 Agarbatti 5%
186. 3402 Sulphonated castor oil, fish oil or sperm oil 5%
187. 3605 00 10 Handmade safety matches Explanation. – For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely:
(i)     frame filling;
(ii)    dipping of splints in the composi-
tion for match heads;
(iii)   filling of boxes with matches;
(iv)   pasting of labels on match boxes, veneers or cardboards;
(v)    packaging
5%
188. 4001 Natural rubber, balata, gutta percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip 5%
189. 4016 Toy balloons made of natural rubber latex 5%
190. 4011, 4013 Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle rickshaws and three wheeled powered cycle rickshaws 5%
191. 4016 Erasers 5%
192. 4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parch ment dressed or further prepared), whether or not dehaired or split 5%
193. 4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parch- ment-dressed or further prepared), whether or not with wool on or split 5%
194. 4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parch- ment-dressed or further prepared), whether or not dehaired or split 5%
195. 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared 5%
196. 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 5%
197. 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared 5%
198. 4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 5%
199. 4801 Newsprint, in rolls or sheets 5%
200. 4823 Kites 5%
201. 4901 Brochures, leaflets and similar printed matter, whether or not in single sheets 5%
202. 5004 to 5006 Silk yarn 5%
203. 5007 Woven fabrics of silk or of silk waste 5%
204. 5104 Garneted stock of wool or of fine or coarse animal hair, shoddy wool 5%
205. 5105 Wool and fine or coarse animal hair,
carded or combed
5%
206. 5106 to 5110 Yarn of wool or of animal hair 5%
207. 5111 to 5113 Woven fabrics of wool or of animal hair 5%
208. 5201 to 5203 Cotton and Cotton waste 5%
209. 5204 Cotton sewing thread, whether or not put up for retail sale 5%
210. 5205 to 5207 Cotton yarn [other than khadi yarn] 5%
211. 5208 to 5212 Woven fabrics of cotton 5%
212. 5301 All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) 5%
213. 5302 True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock) 5%
214. 5303 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) 5%
215. 5305 to 5308 All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn 5%
216. 5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn 5%
217. 5407, 5408 Woven fabrics of manmade textile materials 5%
218. 5512 to 5516 Woven fabrics of manmade staple fibres 5%
219. 5705 Coir mats, matting and floor covering 5%
220. 5809, 5810 Embroidery or zari articles, that is to say, imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal 5%
221. 60 Knitted or crocheted fabrics [All goods] 5%
222. 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece 5%
223. 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece 5%
224. 63 Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece 5%
225. 64 Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. 5%
226. 6901 00 10 Bricks of fossil meals or similar siliceous earths 5%
227. 6904 10 00 Building bricks 5%
228. 6905 10 00 Earthen or roofing tiles 5%
229. 7018 Glass beads. 5%
230. 84 Pawan Chakki that is Air Based Atta Chakki 5%
231. 8413, 8413 91 Hand pumps and parts thereof 5%
232. 8419 19 Solar water heater and system 5%
233. 8437 Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof 5%
234. 84 or 85 Following renewable energy devices &
parts for their manufacture
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated
Electricity Generator (WOEG)
(e) Waste to energy plants/devices
(f)  Solar lantern/solar lamp
(g) Ocean waves/tidal waves energy devices/plants
5%
235. 8601 Rail locomotives powered from an external source of electricity or by electric accumulators 5%
236. 8602 Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof 5%
237. 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 5%
238. 8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) 5%
239. 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) 5%
240. 8606 Railway or tramway goods vans and wagons, not self-propelled 5%
241. 8607 Parts of railway or tramway locomotives or rolling stock; such as Bogies, bissel bogies, axles and wheels, and parts thereof 5%
242. 8608 Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing 5%
243. 8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled 5%
244. 8802 Other aircraft (for example, helicopters, aeroplanes), other than those for personal use. 5%
245. 8803 Parts of goods of heading 8802 5%
246. 8901 Cruise ships, excursion boats, fery- boats, cargo ships, barges and similar vessels for the transport of persons or goods 5%
247. 8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 5%
248. 8904 Tugs and pusher craft 5%
249. 8905 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 5%
250. 8906 Other vessels, including warships and lifeboats other than rowing boats 5%
251. 8907 Other floating structures (for example, rafts, tanks, coffer dams, landing stages, buoys and beacons) 5%
252. Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 5%
253. 90 Coronary stents and coronary stent systems for use with cardiac catheters 5%
254. 90 or any other Chapter Artificial kidney 5%
255. 90 or 84 Disposable sterilized dialyzer or micro barrier of artificial kidney 5%
256. 90 or any other Chapter Parts of the following goods, namely:
(i)   Crutches;
(ii)  Wheel chairs;
(iii) Walking frames;
(iv) Tricycles;
(v)  Braillers; and
(vi) Artificial limbs
5%
257. 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule 5%
258. 9405 50 31 Kerosene pressure lantern 5%
259. 9405 91 00, 9405
92 00 or 9405 99
00
Parts of kerosene pressure lanterns including gas mantles 5%
260. 9603 10 00 Broomsticks 5%
261. 9704 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 5%
262. 9705 Numismatic coins 5%
263. 9804 Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and For- mulations specified at S.No.181 above, intended for personal use. 5%

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