Sl. No.

HSN code

Description of Goods

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

0203,
0204, 0205, 0206, 0207, 0208, 0209

All
goods, fresh or chilled

9

0202,
0203, 0204, 0205, 0206, 0207, 0208,

0209,
0210

 

All goods [other than
fresh or chilled] other than those put up in unit container and, –

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily], subject to the conditions as in
the
ANNEXURE I ]

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,
0306,
0307, 0308

All goods, fresh or
chilled

22

0303,
0304, 0305, 0306, 0307, 0308

All goods [other than
fresh or chilled] and other than those put up in unit container and, –

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily], subject to the conditions as in
the
ANNEXURE I]

25

0401

Fresh milk and
pasteurised milk, including separated milk, milk and cream, not concentrated nor
containing added sugar or other sweetening matter, excluding Ultra High
Temperature (UHT) milk

26

0403

Curd; Lassi; Butter
milk

27

0406

Chena or paneer, other
than those put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE I]

28

0407

Birds’ eggs, in shell,
fresh, preserved or cooked

29

0409

Natural honey, other
than those put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE I]

30

0501

Human hair, unworked,
whether or not washed or scoured; waste of human hair

30A

0504

All goods, fresh or chilled

30B

0504

All goods [other than
fresh or chilled] other than those put up in unit container and, –

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily], subject to the conditions as in
the
ANNEXURE I ]

31

0506

All goods i.e. Bones and
horn-cores, unworked, defatted, simply prepared (but not cut to shape),
treated with acid or elatinized; 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

43A

0710

Vegetables (uncooked or
cooked by steaming or boiling in water), frozen, other than those put up in
unit container and, –

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily], subject to the conditions as in
the
ANNEXURE I]

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 [other than those put up
in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE I]]

46

0714

Manioc, arrowroot,
salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with
high starch or inulin content, fresh or chilled dried; sago pith

46A

0714

Manioc, arrowroot,
salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with
high starch or inulin content, frozen, whether or not sliced or in the form
of pellets other than those put up in unit container and, –

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily], subject to the conditions as in
the
ANNEXURE I]

46B

08

Dried makhana, whether
or not shelled or peeled [other than those put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily], subject to the conditions as in
the
ANNEXURE I]

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, guavas, mangoes and mangosteens, fresh

52

0805

Citrus fruit, such as Oranges,
Mandarins (including tangerines and satsumas); clementines, wilkings and
similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon,
Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), 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, raspberries, blackberries, mulberries and loganberries, black, white
or red currants and gooseberries, cranberries, bilberries and other fruits of
the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind,
Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh

58

0814

Peel of citrus fruit or
melons (including watermelons), fresh

59

7,
9, 10

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, coriander, cumin or caraway; juniper berries [of seed quality]

63

0910 1110

Fresh ginger, other
than in processed form

64

0910 3010

Fresh turmeric, other
than in processed form

65

1001

Wheat and meslin [other
than those put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE I]]

66

1002

Rye [other than those
put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE I]]

67

1003

Barley [other than
those put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE I]]

68

1004

Oats [other than those
put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE I]]

69

1005

Maize (corn) [other
than those put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE I]]

70

1006

Rice [other than those
put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE I]]

71

1007

Grain sorghum [other
than those put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE I]]

72

1008

Buckwheat, millet and
canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put
up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE I]]

73

1101

Wheat or meslin flour [other
than those put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE I]]

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,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE I]]

75

1103

Cereal groats, meal and
pellets [other than those put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a cou
column (3), for the
words “Flour of potatoes” the words “Flour, powder, flakes, granules or
pelletsrt of law is available [other than those where any actionable claim or
enforceable right in respect of such brand name has been foregone
voluntarily, subject to the conditions as in the
ANNEXURE
I
]]

76

1104

Cereal grains hulled

77

1105

Flour, powder, flakes,
granules or pellets of potatoes, [other than those put up in unit container
and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE I]]

78

1106

Flour, of the dried
leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 1010
and guar gum refined split 1106 1090], of sago or of roots or tubers of
heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda,
mango flour, etc. [other than those put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE I]]

78A

1106 10 10

Guar meal

79

12

All goods of seed
quality

80

1201

Soya beans, whether or
not broken, of seed quality

81

1202

Ground-nuts, not
roasted or otherwise cooked, whether or not shelled or broken, 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 broken, 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 (Carthamus tinctorius) seeds, Melon seeds,
Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken,
of seed quality

86

1209

Seeds, fruit and
spores, of a kind used for sowing

87

1210

Hop cones, fresh

87A

1210 10 00

 

Hop cones, neither
ground nor powdered nor in the form of pellets

 

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

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

92A

1401

Sal leaves, siali
leaves, sisal leaves, sabai grass

93

1404 9040

Betel leaves

93A

1404 90 60

coconut shell, unworked

 

93B

1404 90 90

Vegetable materials,
for manufacture of jhadoo or broom sticks

94

1701
or 1702

Jaggery of all types
including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar

95

1904

Puffed rice, commonly known
as Muri, flattened or beaten rice, commonly known as Chira, parched rice,
commonly known as khoi, parched paddy or rice coated with sugar or gur,
commonly known as Murki

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, gurudwaras, dargahs, etc.

99

2201

Water [other than
aerated, mineral, purified, 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 9090

Tender coconut water other
than those put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE I]

102

2301,
2302, 2308, 2309

Aquatic feed including
shrimp feed and prawn feed, poultry feed & cattle feed, including grass,
hay & straw, supplement & husk of pulses, concentrates &
additives, wheat bran & deoiled cake [other than rice-bran]

102A

2306

De-oiled rice bran

Explanation: Exemption for
this under heading 2306 w.e.f. 25-Jan-18.

102B

2306

Cotton seed oil cake

103

2501

Salt (including table
salt and denatured salt) and pure sodium chloride, whether or not in aqueous
solutions or containing added anti-caking or free flowing agents; sea water

103A

26

Uranium Ore Concentrate

104

2716 0000

Electrical energy

105

2835

Dicalcium phosphate
(DCP) of animal feed grade conforming to IS specification 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 those put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an
actionable claim or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE I]]

109

3304

Kajal [other than kajal
pencil sticks], Kumkum, Bindi, Sindur, Alta

110

3825

Municipal waste, sewage
sludge, clinical 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

114A

44 or 68

Deities made of stone,
marble or wood

114B

46

Khali Dona; Goods made
of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass
rope

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 or 71

Rupee notes or coins
when sold to RBI or the Government of India

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

122A

4907

Duty Credit Scrips

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 animal hair

129

52

Gandhi Topi

130

52

Khadi yarn

130A

50 to 55

Khadi fabric, sold
through Khadi and Village Industries Commission(KVIC) and KVIC certified
institutions/outlets

131

5303

Jute fibres, raw or
processed but not spun

132

5305

Coconut, coir fibre

132A

53

Coir pith compost other
than those put up in unit container and, –

(a) bearing a
registered brand name; or

(b) bearing a brand
name on which an actionable claim or enforceable right in a court of law is
available [other than those where any actionable claim or enforceable right
in respect of such brand name has been foregone voluntarily, subject to the
conditions as in the
ANNEXURE I]

133

63

Indian National Flag

134

6703

Human hair, dressed,
thinned, bleached or otherwise worked

135

6912 0040

Earthen pot and clay
lamps

135A

69

Idols made of clay

136

7018

Glass bangles (except those
made from precious metals)

136A

7117

Bangles of lac/ shellac

137

8201

Agricultural implements
manually operated or animal driven i.e. Hand tools, such as spades, shovels,
mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools;
secateurs 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 other than ghamella

138

8445

Charkha for hand
spinning of yarns, including amber charkha

139

8446

Handloom [weaving
machinery]

140

8802 6000

Spacecraft (including
satellites) and suborbital and spacecraft launch vehicles

141

8803

Parts of goods of
heading 8801

142

9021

Hearing aids

143

92

Indigenous handmade
musical instruments as listed in
ANNEXURE II

144

9603

Muddhas made of
sarkanda, Brooms or brushes, consisting of twigs or other vegetable
materials, bound together, with or without handles

145

9609

Slate pencils and chalk
sticks

146

9610
00 00

Slates

146A

9619 00 10 or 9619 00
20

Sanitary towels (pads)
or sanitary napkins; tampons

147

9803

Passenger baggage

148

Any chapter

Puja samagri namely,-

     
Rudraksha, rudraksha mala, tulsi kanthi
mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);

     
Sacred thread (commonly known as
yagnopavit);

     
Wooden khadau;

     
Panchamrit,

     
Vibhuti,

     
Unbranded honey

     
Wick for diya

     
Roli

     
Kalava (Raksha sutra)

     
Chandan tika

149

Any Chapter

Supply of lottery by
any person other than State Government, Union Territory or Local authority
subject to the condition that the supply of such lottery has suffered appropriate
tax, 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
[Circular No.06/06/2017]

150

Supply of goods by a Government
entity to Central Government, State Government, Union territory, local
authority or any person specified by Central Government, State Government,
Union territory or local authority, against consideration received from
Central Government, State Government, Union territory or local authority in
the form of grants

151

Any Chapter

Parts for manufacture
of hearing aids

152

Any Chapter except 71

Rakhi (other than those
made of goods falling under Chapter 71)

Intra-State supplies of
second hand goods received by a registered second hand goods dealer (who pays
the central tax on outward supply of such goods) from any unregistered
supplier are exempted from the whole of the central tax leviable thereon
[Notification No.10/2017]

Chapter
28

Inter-state supply of
heavy water and nuclear fuels by the Department of Atomic Energy to the
Nuclear Power Corporation of India Ltd from the whole of the integrated tax
leviable thereon
[Notification No.26/2017]

0402

Skimmed milk powder, or
concentrated milk supplied to a distinct person as per section 25(4) of the
CGST Act, 2017 (12 of 2017), for use in production of milk [for distribution
through dairy cooperatives or companies registered under the Companies Act,
2013 (18 of 2013)]
and not for further
supply of skimmed milk powder, or concentrated milk as such.
[Notification
No.50/2017
]

 

Concessional rate

Sl.

No.

Chapter, Heading, Sub-heading or Tariff item

Description

Rate

1

3406

Handcrafted candles

12%

2

4202 22, 4202 29, 4202 3110, 4202 3190, 4202 32, 4202 39

Handbags including pouches and purses; jewellery box

12%

3

4416, 4421 99 90

Carved wood products, art ware/decorative articles of wood
(including inlay work, casks, barrel, vats)

12%

4

4414 00 00

Wooden frames for painting, photographs, mirrors etc

12%

5

4420

Statuettes & other ornaments of wood, wood marquetry &
inlaid, jewellery box, wood lathe and lacquer work [including lathe and
lacquer work, ambadi sisal craft]

12%

6

4503 90 90 4504 90

Art ware of cork [including articles of sholapith]

12%

7

4601, 4602

Mats, matting and screens of vegetable material, basketwork,
wickerwork and other articles of vegetable materials or other plaiting
material, articles of loofah (including of bamboo, rattan, canes and other
natural fibres, dry flowers (naturally dried), articles thereof, ringal,
raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles
of Water hyacinth, korai mat]

5%

8

4823

Articles made of paper mache

5%

9

5607, 5609

Coir articles

5%

10

5609 00 20, 5609 00 90

Toran, Doorway Decoration made from cotton yarn or woollen
yarn and aabhala (mirror) with or without hanging flaps.

5%

11

57

Handmade carpets and other handmade textile floor coverings
(including namda/gabba)

5%

12

5804 30 00

Handmade lace

5%

13

5805

Hand-woven tapestries

5%

14

5808 10

Hand-made braids and ornamental trimming in the piece

5%

15

5810

Hand embroidered articles

 

16

6117, 6214

Handmade/hand embroidered shawls of sale value not exceeding
Rs. 1000 per piece

5%

17

6117, 6214

Handmade/hand embroidered shawls of sale value exceeding Rs.
1000 per piece

12%

18

6802

Carved stone products (e.g., statues, statuettes, figures of
animals, writing sets, ashtray, candle stand)

12%

19

6815 99 90

Stone art ware, stone inlay work

12%

20

6912 00 10 6912 00 20

Tableware and kitchenware of clay and terracotta, other clay
articles

12%

21

6913 90 00

Statuettes & other ornamental ceramic articles (incl blue
potteries)

12%

22

7009 92 00

Ornamental framed mirrors

12%

23

7018 10

Bangles, beads and small ware

5%

24

7018 90 10

Glass statues [other than those of crystal]

12%

25

7020 00 90

Glass art ware [ incl. pots, jars, votive, cask, cake cover,
tulip bottle, vase ]

12%

26

7113 11 10

Silver filigree work

3%

27

7117

Handmade imitation jewellery (including natural seeds, beads
jewelry, cardamom garland)

3%

28

7326 90 99

Art ware of iron

12%

29

7419 99

Art ware of brass, copper/ copper alloys, electro plated with
nickel/silver

12%

30

7616 99 90

Aluminium art ware

12%

31

8306

Bells, gongs and like, non-electric, of base metal;
statuettes, and other ornaments, of base metal; photograph, picture or
similar frames, of base metal; mirrors of base metal; (including Bidriware,
Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)

12%

32

9405 10

Handcrafted lamps (including panchloga lamp)

12%

33

9401 50, 9403 80

Furniture of bamboo, rattan and cane

12%

34

9503

Dolls or other toys made of wood or metal or textile material
[incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)

12%

35

9504

Ganjifa card

12%

36

9601

Worked articles of ivory, bone, tortoise shell, horn, antlers,
coral, mother of pearl, seashell other animal carving material

12%

37

9602

Worked vegetable or mineral carving, articles thereof,
articles of wax, of stearin, of natural gums or natural resins or of
modelling pastes etc, (including articles of lac, shellac)

12%

38

9701

Hand paintings drawings and pastels (incl Mysore painting,
Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc)

12%

39

9703

Original sculptures and statuary, in metal, stone or any other
material

12%

40

Supply of taxable goods by a registered supplier to a
registered recipient for export within a period of ninety days from the date
of issue of tax invoice subject to fulfillment of the following conditions:
[Notification No.41/2017]

(i)          
the
registered supplier shall supply the goods to the registered recipient on a
tax invoice;

(ii)         
the
registered recipient shall export the said goods within a period of ninety
days from the date of issue of a tax invoice by the registered supplier;

(iii)        
the
registered recipient shall indicate the Goods and Services Tax Identification
Number of the registered supplier and the tax invoice number issued by the
registered supplier in respect of the said goods in the shipping bill or bill
of export, as the case may be;

(iv)        
the
registered recipient shall be registered with an Export Promotion Council or
a Commodity Board recognised by the Department of Commerce;

(v)         
the
registered recipient shall place an order on registered supplier for
procuring goods at concessional rate and a copy of the same shall also be
provided to the jurisdictional tax officer of the registered supplier;

(vi)        
the
registered recipient shall move the said goods from place of registered
supplier –

(a)  directly to the Port, Inland Container Deport, Airport or Land
Customs Station from where the said goods are to be exported; or

(b)  directly to a registered warehouse from where the said goods
shall be move to the Port, Inland Container Deport, Airport or Land Customs
Station from where the said goods are to be exported;

(vii)       
if the
registered recipient intends to aggregate supplies from multiple registered
suppliers and then export, the goods from each registered supplier shall move
to a registered warehouse and after aggregation, the registered recipient
shall move goods to the Port, Inland Container Deport, Airport or Land
Customs Station from where they shall be exported;

(viii)      
in case of
situation referred to in condition (vii), the registered recipient shall
endorse receipt of goods on the tax invoice and also obtain acknowledgement
of receipt of goods in the registered warehouse from the warehouse operator
and the endorsed tax invoice and the acknowledgment of the warehouse operator
shall be provided to the registered supplier as well as to the jurisdictional
tax officer of such supplier; and

(ix)        
when goods
have been exported, the registered recipient shall provide copy of shipping
bill or bill of export containing details of Goods and Services Tax
Identification Number (GSTIN) and tax invoice of the registered supplier
along with proof of export general manifest or export report having been
filed to the registered supplier as well as jurisdictional tax officer of
such supplier.

0.1%

41

Goods in any chapter specified in the List annexed to this
Table required in connection with:
[Notification No.3/2017-Integrated Tax (Rate)]

(1)    
Petroleum
operations undertaken under petroleum exploration licenses or mining leases,
granted by the Government of India or any State Government to the Oil and
Natural Gas Corporation or Oil India Limited on nomination basis

(2)    
Petroleum
operations undertaken under specified contracts

(3)    
Petroleum
operations undertaken under specified contracts under the New Exploration
Licensing Policy

(4)    
Petroleum
operations undertaken under specified contracts under the Marginal Field
Policy (MFP)

(5)    
Coal bed
methane operations undertaken under specified contracts under the Coal Bed
Methane Policy

Conditions to be
fulfilled:-

If,-

(a)  
the goods
are supplied to,-

(i)          
the Oil
and Natural Gas Corporation or Oil India Limited (hereinafter referred to as
the “licensee”) or a sub-contractor of the licensee and in each case in
connection with petroleum operations to be undertaken under petroleum
exploration licenses or mining leases, as the case may be, granted by the
Government of India or any State Government on nomination basis; or

(ii)        
an Indian
Company or Companies, a Foreign Company or Companies, or a consortium of an
Indian Company or Companies and a Foreign Company or Companies (hereinafter
referred to as the “contractor”) or a sub-contractor of the contractor and in
each case in connection with petroleum operations to be undertaken under a
contract with the Government of India; or

(iii)       an Indian Company or Companies, a Foreign Company or
Companies, or a consortium of an Indian Company or Companies and a Foreign
Company or Companies (hereinafter referred to as the “contractor”) or a
sub-contractor of such Company or Companies or such consortium and in each
case in connection with petroleum operations or coal bed methane operations,
as the case may be, to be undertaken under a contract signed with the
Government of India, on or after the 1st day of April,1998, under the New
Exploration Licensing Policy, or on or after the 1st day of April 2001 in
terms of the Coal Bed Methane Policy, or on or after the 14th day of October,
2015 in terms of the Marginal Field Policy, as the case may be;

(b) 
where the
recipient of outward supply of goods,-

(i)         
is a
licensee, he produces to the Deputy Commissioner of Central tax or the
Assistant Commissioner of Central tax or the Deputy Commissioner of State tax
or the Assistant Commissioner of State tax, as the case may be, having
jurisdiction over the supplier of goods, at the time of outward supply of
goods, the following, namely, a certificate from a duly authorised officer of
the Directorate General of Hydro Carbons in the Ministry of Petroleum and
Natural Gas, Government of India, to the effect that the goods are required
for petroleum operations referred to in sub-clause (i) of clause (a); is a contractor, he produces to
the Deputy Commissioner of Central tax or the Assistant Commissioner of
Central tax or the Deputy Commissioner of State tax or the Assistant
Commissioner of State tax, as the case may be, having jurisdiction over the
supplier of goods, at the time of outward supply of goods, a certificate from
a duly authorised officer of the Directorate General of Hydro Carbons in the
Ministry of Petroleum and Natural Gas, Government of India, to the effect
that the goods are required for

(A) petroleum operations
referred to in sub-clause (ii) of clause (a) under the contract referred to
in that sub-clause, or

(B)      
petroleum operations or coal bed methane
operations referred to in sub-clause (iii) of clause (a), as the case may be,
under a contract signed under the New Exploration Licensing Policy or the
Coal Bed Methane Policy or the Marginal Field Policy, as the case may be;

(c)  
where the recipient of outward supply of goods
is a sub-contractor, he produces to the Deputy Commissioner of Central tax or
the Assistant Commissioner of Central tax or the Deputy Commissioner of State
tax or the Assistant Commissioner of State tax, as the case may be, having
jurisdiction over the supplier of goods, at the time of outward supply, the
following, namely :-

(i) a certificate from a
duly authorised officer of the Directorate General of Hydro Carbons in the
Ministry of Petroleum and Natural Gas, Government of India, to the effect
that the goods are required for :-

(A) petroleum operations
referred to in sub-clause (i) of clause (a) under the licenses or mining
leases, as the case may be, referred to in that sub-clause and containing the
name of such sub-contractor, or

(B) petroleum operations referred
to in sub-clause (ii) of clause (a) under the contract referred to in that
sub-clause and containing, the name of such sub- contractor, or

(C) petroleum operations or
coal bed methane operations, as the case may be, referred to in sub- clause
(iii) of clause (a)     under a contract
signed under the New Exploration Licensing Policy or the Coal Bed Methane
Policy or the Marginal Field Policy, as the case may be, and containing the
name of such sub-contractor;

(ii)an affidavit to the
effect that such sub-contractor is a bonafide sub- contractor of the licensee
or lessee or contractor, as the case may be;

(iii) an undertaking from
such licensee or lessee or contractor, as the case may be, binding him to pay
any tax, fine or penalty that may become payable, if any of the conditions of
this entry are not complied with by such sub-contractor or licensee or lessee
or contractor, as the case may be;

(d) 
where the goods so supplied to the licensee
or a sub-contractor of the licensee, or the contractor or a sub-contractor of
the contractor are sought to be transferred to another sub-contractor of the
licensee or another licensee or a sub- contractor of such licensee, or
another sub- contractor of the contractor or another contractor or a
subcontractor of such contractor (hereinafter referred to as the
“transferee”), such transferee produces to the Deputy Commissioner of Central
tax or the Assistant Commissioner of Central tax or the Deputy Commissioner
of State tax or the Assistant Commissioner of State tax, as the case may be,
having jurisdiction over such transferee, at the time of such transfer, the
following, namely:-

(i) a certificate from a
duly authorised officer of the Directorate General of Hydro Carbons in the
Ministry of Petroleum and Natural Gas, Government of India, to the effect
that the said goods may be transferred in the name of the transferee and that
the said goods are required for petroleum operations to be undertaken under
:-

(A) petroleum exploration
or mining leases referred to in sub-clause (i) of clause (a), or

(B) petroleum operations to
be undertaken under a contract referred to in sub-clause (ii) of clause (a),
or

(C)  petroleum operations or
coal bed methane operations, as the case may be, to be undertaken under a
contract referred to in sub-clause (iii) of clause (a)

(ii)  
undertaking from the transferee to comply
with all the conditions of this entry, including that he shall pay tax, fine
or penalty that may become payable, if any of the conditions of this entry
are not complied with by himself, where he is the licensee/ contractor or by
the licensee/ contractor of the transferee where such transferee is a
sub-contractor.

(iii) a certificate,-

(A) in the case of a
petroleum exploration license or mining lease, as the case may be, granted by
the Government of India or any State Government on nomination basis, that no
foreign exchange remittance is made for the transfer of such goods undertaken
by the transferee on behalf of the licensee or lessee, as the case may be;

(B) in the case of a
contract entered into by the Government of India and a Foreign Company or
Companies or, the Government of India and a consortium of an Indian Company
or Companies and a Foreign Company or Companies, that no foreign exchange
remittance is made for the transfer of such goods undertaken by the
transferee on behalf of the Foreign Company or Companies, as the case may be:

Provided that nothing
contained in this sub-clause shall apply if such transferee is an Indian
Company or Companies.

(e)   
where the goods so supplied are sought to be
disposed of, the recipient of outward supply or the transferee, as the case
may be, may pay the tax which would have been payable but for the exemption
contained herein, on the depreciated value of such goods subject to the
condition that the recipient of outward supply or the transferee, as the case
may be, produces before the Deputy Commissioner of Central tax or the
Assistant Commissioner of Central tax or the Deputy Commissioner of State tax
or the Assistant Commissioner of State tax, as the case may be, having
jurisdiction over the supplier of goods, a certificate from a duly authorised
officer of the Directorate General of Hydro Carbons in the Ministry of
Petroleum and Natural Gas, Government of India, to the effect that the said
goods are no longer required for the petroleum operations or coal bed methane
operations, and the depreciated value of the goods shall be equal to the
original value of the goods at the time of import reduced by the percentage
points calculated by straight line method as specified below for each quarter
of a year or part thereof from the date of clearance of the goods, namely:-

(i)  
for each quarter in the first year at the
rate of 4 per cent.;

(ii) 
for each quarter in the second year at the
rate of 3 per cent.;

(iii) for each quarter in the
third year at the rate of 2.5 per cent.; and

(iv) for each quarter in the
fourth year and subsequent years at the rate of 2 per cent., subject to the
maximum of 70 per cent.

5%

42

 

 

Following goods supplied to Public funded
research institution or a University or an Indian Institute of Technology or
Indian Institute of Science, Bangalore or a Regional Engineering College,
other than a hospital, subject to fulfillment of certain conditions,
 w.e.f. 15th Nov 2017: [Notification No.47/2017-Integrated Tax (Rate)]

(a) Scientific and technical instruments, apparatus, equipment
(including computers);

(b) accessories, parts, consumables and live animals
(experimental purpose);

(c) computer software, Compact Disc-Read Only Memory (CD-ROM),
recorded magnetic tapes, microfilms, microfiches;

(d) Prototypes, the aggregate value of prototypes received by
an institution does not exceed fifty thousand rupees in financial year.

Conditions to be fulfilled:-

(i) The goods are supplied to or for –

(a) a public funded
research institution under the administrative control of the Department of
Space or Department of Atomic Energy or the Defence Research Development
Organisation of the Government of India and such institution produces a
certificate to that effect from an officer not below the rank of the Deputy
Secretary to the Government of India or the Deputy Secretary to the State
Government or the Deputy Secretary in the Union Territory in the concerned
department to the supplier at the time of supply of the specified goods; or

(b) an institution registered with the Government of India in
the 2 Department of Scientific and Industrial Research and such institution
produces a certificate from an officer not below the rank of the Deputy
Secretary to the Government of India or the Deputy Secretary to the State
Government or the Deputy Secretary in the Union territory in concerned
department to the supplier at the time of supply of the specified goods;

(ii) The institution produces, at the time of supply, a
certificate to the supplier from the Head of the Institution, in each case,
certifying that the said goods are required for research purposes only;

(iii) In the case of supply of live animals for experimental
purposes, the institution produces, at the time of supply, a certificate to
the supplier from the Head of the Institution that the live animals are
required for research purposes and enclose a no objection certificate issued
by the Committee for the Purpose of Control and Supervision of Experiments on
Animals.

5%

43

Following goods
supplied to Research institution, other than a hospital, subject to
fulfillment of certain conditions,
w.e.f. 15th Nov 2017: [Notification No.47/2017-Integrated Tax (Rate)]

(a) Scientific and technical instruments, apparatus, equipment
(including computers);

(b) accessories, parts, consumables and live animals
(experimental purpose);

(c) computer software, Compact Disc-Read Only Memory (CD-ROM),
recorded magnetic tapes, microfilms, microfiches;

(d) Prototypes, the aggregate value of prototypes received by
an institution does not exceed fifty thousand rupees in a financial year.

Conditions to be
fulfilled:-

(1) The institution
is registered with the Government of India in the Department of Scientific
and Industrial Research, which-

(i) produces, at the time of supply, a certificate to the
supplier from the head of the institution, in each case, certifying that the
said goods are essential for research purposes and will be used for stated
purpose only;

(ii) in the case of supply of live animals for experimental
purposes, the institution produces, at the time of supply, a certificate to
the supplier from the Head of the Institution that the live animals are
required for research purposes and enclose a no objection certificate issued
by the Committee for the Purpose of Control and Supervision of Experiments on
Animals.

(2) The goods falling
under (1) above shall not be transferred or sold by the institution for a
period of five years from the date of installation.

5%

44

Following goods
supplied to Departments and laboratories of the Central Government and State
Governments, other than a hospital, subject to fulfillment of certain
conditions w.e.f. 15th Nov 2017:
[Notification No.47/2017-Integrated Tax (Rate)]

(a) Scientific and technical instruments, apparatus, equipment
(including computers);

(b) accessories, parts, consumables and live animals
(experimental purpose);

(c) Computer software, Compact Disc-Read Only Memory(CD-ROM),
recorded magnetic tapes, microfilms, microfiches;

(d) Prototypes, the aggregate value of prototypes received by
an institution does not exceed fifty thousand rupees in a financial year.

Conditions to be
fulfilled:-

(i) The institution
produces, at the time of supply, a certificate to the supplier from the Head
of the Institution, in each case, certifying that the said goods are required
for research purposes only;

(ii) in the case of supply of live animals for experimental
purposes, the institution produces, at the time of supply, a certificate to
the supplier from the Head of the Institution that the live animals are
required for research purposes and enclose a no objection certificate issued
by the Committee for the Purpose of Control and Supervision of Experiments on
Animals.

5%

45

Following goods
supplied to Regional Cancer Centre (Cancer Institute), subject to fulfillment
of certain conditions w.e.f. 15th Nov 2017:
[Notification No.47/2017-Integrated Tax (Rate)]

(a) Scientific and technical instruments, apparatus, equipment
(including computers);

(b) accessories, parts, consumables and live animals
(experimental purpose);

(c) Computer software, Compact Disc-Read Only Memory(CD-ROM),
recorded magnetic tapes, microfilms, microfiches.

Conditions to be
fulfilled:-

(i) The goods are supplied to the Regional Cancer Centre
registered with the Government of India, in the Department of Scientific and
Industrial Research and such institution produces a certificate from an
officer not below the rank of the Deputy Secretary to the Government of India
or the Deputy Secretary to the State Government or the Deputy Secretary in
the Union territory in concerned department to the supplier at the time of
supply of the specified goods;

(ii) the institution produces, at the time of supply, a
certificate to the supplier from the Head of the Institution, in each case,
certifying that the said goods are required for research purposes only;

(iii) in case of supply of live animals for experimental
purposes, the institution produces, at the time of supply, a certificate to
the supplier from the Head of the Institution that the live animals are
required for research purposes and enclose a no objection certificate issued
by the Committee for the Purpose of Control and Supervision of Experiments on
Animals.

5%

List [See S.No.1 of the Table]

(1)     
Land
Seismic Survey Equipment and accessories, requisite vehicles including those
for carrying the equipment, seismic survey vessels, global positioning system
and accessories, and other materials required for seismic work or other types
of Geophysical and Geochemical surveys for onshore and offshore activities.

(2)     
All types
of drilling rigs, jackup rigs, submersible rigs, semi-submersible rigs, drill
ships, drilling barges, shot-hole drilling rigs, mobile rigs, workover rigs
consisting of various equipment and other drilling equipment required for
drilling operations, snubbing units, hydraulic workover units, self-elevating
workover platforms, Remote Operated Vessel
(ROV).

(3)     
Helicopters
including assemblies/parts.

(4)     
All types
of marine vessels to support petroleum operations including work boats,
barges, crew boats, tugs, anchor handling vessels, lay barges and supply
boats, marine ship equipment including water maker, DP system and Diving system.

(5)     
All types
of equipment/ units for specialised services like diving, cementing, logging,
casing repair, production testing, simulation and mud services, oil field
related lab equipment, reservoir engineering, geological equipment,
directional drilling, stimulation, Coil Tubing units, Drill Stem Testing
(DST), data acquisition and processing, solids control, fishing (as related
to downhole retrieval in oil field operations or coal bed methane
operations), well control, blowout prevention(BOP), pipe inspection including
Non Destructive Testing, coring, gravel pack, well completion and workover
for oil/gas/CBM wells including wireline and downhole equipment.

(6)     
All types
of casing pipes, drill pipes, production tubing, pup joints, connections,
coupling, kelly, cross overs and swages, Drive Pipes.

(7)     
All types
of drilling bits, including nozzles, breakers and related tools.

(8)     
All types
of oil field chemicals or coal bed methane chemicals including synthetic
products used in petroleum or coal bed methane operations, oil well cement
and cement additives, required for drilling, production and transportation of
oil or gas.

(9)     
Process,
production and well platforms/ installation for oil, gas or CBM and water
injection including items forming part of the platforms/ installation and
equipment required like process equipment, turbines, pumps, generators,
compressors, primemovers, water makers, filters and filtering equipment,
telemetery, telecommunication, tele-control and other material required for
platforms/ installations.

(10)  
Line pipes
for flow lines and trunk pipelines including weight-coating and wrapping.

(11)  
Derrick
barges, Mobile and stationary cranes, trenchers, pipelay barges, cargo barges
and the like required in the construction/ installation of platforms and
laying of pipelines.

(12)  
Single
buoy mooring systems, mooring ropes, fittings like chains, shackles,
couplings marine hoses and oil tankers to be used for oil storage and
connected equipment, Tanks used for storage of oil, condensate, coal bed
methane, water, mud, chemicals and related
materials.

(13)  
All types
of fully equipped vessels and other units /equipment required for pollution
control, fire prevention, fire fighting, safety items like Survival Craft,
Life Raft, fire and gas detection equipment, including H2S monitoring equipment.

(14)  
Mobile and
skid mounted pipe laying, pipe testing and pipe inspection equipment.

(15)  
All types
of valves including high pressure valves.

(16)      
Communication
equipment required for petroleum or coal bed methane operations including
synthesized VHF Aero and VHF multi channel sets/ VHF marine multi channel sets.

(17)  
Non-directional
radio beacons, intrinsically safe walkie-talkies, directional finders, EPIRV,
electronic individual security devices including electronic access control
system.

(18)  
Specialized
antenna system, simplex telex over radio terminals, channel micro wave
systems, test and measurement equipment.

(19)  
X-band
radar transponders, area surveillance system.

(20)  
Common
depth point (CDP) cable, logging cable, connectors, geo-phone strings,
perforation equipment and explosives

(21)  
Wellhead
and Christmas trees, including valves, chokes, heads spools, hangers and
actuators, flexible connections like chicksons and high pressure hoses, shut
down panels.

(22)  
Cathodic
Protection Systems including anodes.

(23)  
Technical
drawings, maps, literature, data tapes, Operational and Maintenance Manuals
required for petroleum or coal bed methane
operations.

(24)  
Sub-assemblies,
tools, accessories, stores, spares, materials, supplies, consumables for
running, repairing or maintenance of the goods specified in this List.

ExplanationFor the purposes of this Schedule,-

(i)    
The phrase
“unit container” means a package, whether large or small (for example, tin,
can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to
hold a pre-determined quantity or number, which is indicated on such package.

(ii)    (a) The phrase “brand name” means brand name or trade name,
that is to say, a name or a mark, such as symbol, monogram, label, signature
or invented word or writing which is used in relation to such specified goods
for the purpose of indicating, or so as to indicate a connection in the
course of trade between such specified goods and some person using such name
or mark with or without any indication of the identity of that person.

(b) The phrase
“registered brand name” means, –

(A) a brand registered
as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective
of whether or not the brand is subsequently deregistered;

(B) a brand registered
as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957);

(C) a brand registered
as on or after the 15th May2017 under any law for the time being in force in
any other country.

(iii)    “Tariff item”,
“sub-heading” “heading” and “Chapter” shall mean respectively a tariff item,
heading, sub-heading and Chapter as specified in the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975).

(iv)  The rules for the interpretation of the First Schedule to the
said Customs Tariff Act, 1975, including the Section and Chapter Notes and
the General Explanatory Notes of the First Schedule shall, so far as may be,
apply to the interpretation of this notification.

 (v)
The phrase “Government Entity” shall mean an authority or a board or any
other body including a society, trust, corporation, which is:

(a) set up by an Act
of Parliament or State Legislature; or

(b) established by any
Government,

with 90 percent or
more participation by way of equity or control, to carry out a function
entrusted by the Central Government, State government, Union territory or a
local authority.

ANNEXURE I

For
foregoing an actionable claim or enforceable right on a brand name,-

(a)
the person undertaking packing of such goods in unit containers which bears a
brand name shall file an affidavit to that effect with the jurisdictional
commissioner of Central tax or jurisdictional commissioner of State tax, as
the case maybe, that he is voluntarily foregoing his actionable claim or
enforceable right on such brand name as defined in Explanation (ii)(a); and

(b)
the person undertaking packing of such goods in unit containers which bear a
brand name shall, on each such unit containers, clearly print in indelible
ink, both in English and the local language, that in respect of the brand
name as defined in Explanation (ii)(a) printed on the unit containers he has
foregone his actionable claim or enforceable right voluntarily.

Provided that, if the person having an actionable claim or
enforceable right on a brand name and the person undertaking packing of such
goods in unit containers are two different persons, then the person having an
actionable claim or enforceable right on a brand name shall file an affidavit
to that effect with the jurisdictional Commissioner of Central tax or
jurisdictional Commissioner of State tax, of the person undertaking packing
of such goods that he is voluntarily foregoing his actionable claim or
enforceable right on such brand name as defined in Explanation (ii)(a); and
he has authorised the person [undertaking packing of such goods in unit
containers bearing said brand name] to print on such unit containers in
indelible ink, both in English and the local language, that in respect of
such brand name he [the person owning the brand name] is voluntarily
foregoing the actionable claim or enforceable right voluntarily on such brand
name.

ANNEXURE II

List of indigenous handmade musical instruments

1. Bulbul Tarang

2. Dotar, Dotora, or Dotara

3. Ektara

4. Getchu Vadyam or Jhallari

5. Gopichand or Gopiyantra or Khamak

6. Gottuvadhyam or Chitravina

7. Katho

8. Sarod

9. Sitar

10. Surbahar

11. Surshringar

12. Swarabat

13. Swarmandal

14. Tambura

15. Tumbi

16. Tuntuna

17. Magadi Veena

18. Hansaveena

19. Mohan Veena

20. Nakula Veena

21. Nanduni

22. Rudra Veena

23. Saraswati Veena

24. Vichitra Veena

25. Yazh

26. Ranjan Veena

27. Triveni Veena

28. Chikara

29. Dilruba

30. Ektara violin

31. Esraj

32. Kamaicha

33. Mayuri Vina or Taus

34. Onavillu

35. Behala(violin type)

36. Pena or Bana

37. Pulluvan veena – one stringed violin

38. Ravanahatha

39. Folk sarangi

40. Classical sarangi

41. Sarinda

42. Tar shehnai

43. Gethu or Jhallari

44. Gubguba or Jamuku – Percussion string instrument

45. Pulluvan kutam

46. Santoor – Hammered chord box

47. Pepa

48. Pungi or Been

49. Indian Harmonium: Double reed

50. Kuzhal

51. Nadaswaram

52. Shehnai

53. Sundari

54. Tangmuri

55. Alghoza – double flute

56. Bansuri

57. Venu (Carnatic flute) Pullanguzhal

58. Mashak

59. Titti

60. Sruti upanga

61. Gogona

62. Morsing

63. Shruti box

64. Harmonium (hand-pumped)

65. Ekkalam

66. Karnal

67. Ramsinga

68. Kahal

69. Nagphani

70. Turi

71. Dhad

72. Damru

73. Dimadi

74. Dhol

75. Dholak

76. Dholki

77. Duggi

78. Ghat singhari or gada singari

79. Ghumot

80. Gummeta

81. Kanjira

82. Khol

83. Kinpar and Dhopar (tribal drums)

84. Maddale

85. Maram

86. Mizhavu

87. Mridangam

88. Pakhavaj

89. Pakhavaj jori – Sikh instrument similar to tabla

90. Panchamukha vadyam

91. Pung

92. Shuddha madalam or Maddalam

93. Tabala / tabl / chameli – goblet drum

94. Tabla

95. Tabla tarang – set of tablas

96. Tamte

97. Thanthi Panai

98. Thimila

99. Tumbak, tumbaknari, tumbaknaer

100. Daf f, duff, daf or duf Dimdi or dimri – small frame drum
without jingles

101. Ka njira – small frame drum with one jingle

102. Ka nsi – small without jingles

103. Pat ayani thappu – medium frame drum played with hands

104. Che nda

105. Do llu

106. Dha k

107. Dho l

108. Dho li

109. Ida kka

110. Tha vil

111. Ud ukai

112. Cha nde

113. Na gara – pair of kettledrums

114. Pam bai – unit of two cylindrical drums

115. Par ai thappu, halgi – frame drum played with two sticks

116. Sam bal

117. Stic k daff or stick duff – daff in a stand played with
sticks

118. Tam ak’

119. Tas ha – type of kettledrum

120. Uru mee

121. Jalt arangChimpta – fire tong with brass jingles

122. Che ngila – metal disc

123. Ela thalam

124. Geg er – brass vessel

125. Gha tam and Matkam (Earthenware pot drum)

126. Ghu ngroo

127. Kh artal or Chiplya

128. Ma njeera or jhanj or taal

129. Nu t – clay pot

130. San karjang – lithophone

131. Tha li – metal plate

132. Tha ttukazhi mannai

133. Ka nch tarang, a type of glass harp

134. Ka shtha tarang, a type of xylophone.

 

Reference:

Notification
No.2/2017-Integrated Tax (Rate)

Notification
No.3/2017-Integrated Tax (Rate)

Notification
No.41/2017-Integrated Tax (Rate)

Notification
No.44/2017-Integrated Tax (Rate)

Notification
No.42/2017-Central Tax (Rate)

Notification No.47/2017-Integrated Tax (Rate)

Notification
No.08/2018-Integrated Tax (Rate)

Notification
No.10/2018-Integrated Tax (Rate)

Notification
No.20/2018-Integrated Tax (Rate)

Notification
No.22/2018-Integrated Tax (Rate)