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07. List of all Goods Covered under GST 28% Rate listfemainindia.com/Image/07.pdf · under GST...

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List of all Goods Covered under GST 28% Rate list List of all Goods Covered under GST 28% Rate list, GST 28% Items List, GST 28% Rate List 2017. Check list of all items under GST Rate 28%. GST Tax list 2017 is release by CBEC, Check list of all goods covered under 28% Rate. GST Rate Schedule for Goods [As per discussions in the GST Council Meeting held on 28th May, 2017].28% goods list in GST Regime, GST rate schedule for goods in india, GST Council finally decided GST Rates 2017, in this article we provide Item wise Item list of all goods covers in 28% Tax Rate under GST Regime. You may also download GST Rate list 2017 in PDF Format. Recently GST Meeting Held in Srinagar on 28th May 2017 and GST Council decided GST Rates on 1211 items, here we provide GST 28% Rate items list. Now check List of all Goods Covered under GST 28% Rate list, GST 28% Items List from below… The fitment of rates of goods were discussed today during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied on certain goods. The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes. GST Rates Revised on 11th June 2017 (11‐06‐2017) There would be two categories of GST rates on cinema, 28% in case tickets above Rs.100 and 18% in case of tickets up to Rs.100 Dental wax revised from 28% to 18% Plastic beads revised from 28% to 18% Plastic turpolin revised from 28% to 18% School bags revised from 28% to 18% Pre‐cast concrete pipes revised from 28% to 18% Tractor components revised from 28% to 18% Computer printers revised from 28% to 18% Under the GST, there will now be two categories for movie tickets. For tickets that cost less than Rs 100, a tax of 18% will be levied. For the tickets costing more than Rs 100, a GST of 28% will be levied.
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Page 1: 07. List of all Goods Covered under GST 28% Rate listfemainindia.com/Image/07.pdf · under GST system. List of all Goods Covered under GST 28% Rate list, GST 28% Items List GST rates

ListofallGoodsCoveredunderGST28%Ratelist

ListofallGoodsCoveredunderGST28%Rate list,GST28%ItemsList,GST28%RateList2017.ChecklistofallitemsunderGSTRate28%.GSTTaxlist2017isreleasebyCBEC,Checklistofallgoodscoveredunder28%Rate.GSTRateScheduleforGoods[As per discussions in the GST CouncilMeeting held on28thMay, 2017].28%goods list inGSTRegime,GSTratescheduleforgoodsinindia,GSTCouncilfinallydecidedGSTRates2017,inthisarticleweprovideItemwiseItemlistofallgoodscoversin28%TaxRateunderGSTRegime.YoumayalsodownloadGSTRatelist2017inPDFFormat.Recently GSTMeetingHeld in Srinagar on 28thMay 2017 and GST CouncildecidedGSTRateson1211items,hereweprovideGST28%Rate itemslist.NowcheckListofallGoodsCoveredunderGST28%Ratelist,GST28%ItemsListfrombelow…The fitment of rates of goods were discussed today during the 14th GSTCouncilmeetingheldatSrinagar,Jammu&Kashmir.TheCouncilhasbroadlyapproved theGST rates forgoodsatnil rate,5%,12%,18%and28%tobeleviedoncertaingoods.Theinformationisbeinguploadedimmediatelyafterthe GST Council’s decision and it will be subject to further vetting duringwhichthelistmayundergosomechanges.

GSTRatesRevisedon11thJune2017(11‐06‐2017) TherewouldbetwocategoriesofGSTratesoncinema,28%incasetickets

aboveRs.100and18%incaseofticketsuptoRs.100 Dentalwaxrevisedfrom28%to18% Plasticbeadsrevisedfrom28%to18% Plasticturpolinrevisedfrom28%to18% Schoolbagsrevisedfrom28%to18% Pre‐castconcretepipesrevisedfrom28%to18% Tractorcomponentsrevisedfrom28%to18% Computerprintersrevisedfrom28%to18%UndertheGST,therewillnowbetwocategoriesformovietickets.ForticketsthatcostlessthanRs100,ataxof18%willbelevied.FortheticketscostingmorethanRs100,aGSTof28%willbelevied.

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ForGSTRateChartChangesmadeon11thJune2017,RevisedGSTRatesforCertainGoodson11thJun2017(All66ItemsList)QuickGuideonGST28%RateChewing gum,molasses, chocolate not containing cocoa,waffles andwaferscoatedwith choclate, panmasala, aeratedwater, paint, deodorants, shavingcreams, after shave, hair shampoo, dye, sunscreen,wallpaper, ceramic tiles,waterheater,dishwasher,weighingmachine,washingmachine,ATM,vendingmachines, vacuum cleaner, shavers, hair clippers, automobiles,motorcycles,aircraftforpersonaluse,andyachtswillattract28percenttax–thehighestunderGSTsystem.

ListofallGoodsCoveredunderGST28%Ratelist,GST28%ItemsListGST rates for certain goods like textile, footwear, biris, preciousmetals, etc.areyettobedecidedbytheGSTCouncil.Thefootnotebelowthetablegivesthelistofsuchgoods.

17(Sugarandsugarconfectionery) Molasses[1703] Chewinggum/bubblegumandwhite chocolate,notcontainingcocoa[1704]18(Cocoaandcocoapreparations)

Cocoabutter,fatandoil[1804] Cocoapowder,notcontainingaddedsugarorsweeteningmatter[1805]and Chocolatesandotherfoodpreparationscontainingcocoa[1806]19(Preparationsofcereals,flour,starchormilk;pastrycooks’products)

Maltextract;foodpreparationsofflour,groats,meal,starchormaltextract,not containing cocoa or containing less than 40% by weight of cocoacalculated on a totally defatted basis, not elsewhere specified or included;foodpreparationsofgoodsofheading0401to0404,notcontainingcocoaorcontaining lessthan5%byweightofcocoacalculatedonatotallydefattedbasisnotelsewherespecifiedorincluded,otherthanpreparationsforinfantuse put up for retail sale and mixes and doughs for the preparation ofbakers’wares

Wafflesandwaferscoatedwithchocolateorcontainingchocolate[190532]

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21(Miscellaneousediblepreparations)

Extracts,essencesandconcentratesofcoffee,andpreparationswithabasisof these extracts, essences or concentrates or with a basis of coffee (i.e.instantcoffee,coffeearoma,etc.)[2101]

Mixed condiments and mixed seasonings; mustard flour andmeal andpreparedmustard,othersaucesandprearationstherefor[2103]

Food preparations not elsewhere specified or included i.e. Proteinconcentrates and textured protein substances, Sugarsyrups containingadded flavouringor colouringmatter,notelsewhere specifiedor included;lactose syrup; glucose syrup and malto dextrine syrup, Compoundpreparationsformakingnon‐alcoholicbeverages,Foodflavouringmaterial,Churnaforpan,Custardpowder[2106].

Panmasala[21069020]22(Beverages,spiritandvinegar)

Othernon‐alcoholicbeverages[22029090] Aerated waters, containing added sugar or other sweetening matter or

flavoured[220210]24(Tobaccoandmanufacturedtobaccosubstitutes)

Allgoodsnotspecifiedelsewhere,otherthanbiris25 (Salt; sulphur; earths and stone; plastering materials, lime andcement)

Marbleandtravertine,otherthanblocks[25151220,25151290] Granite,otherthanblocks[2516] Portland cement, aluminous cement, slag cement, super sulphate cement

and similar hydraulic cements, whether or not coloured or in theform ofclinkers[2523]

27 (Mineral fuels, mineral oils and products of their distillation;bituminoussubstances;mineralwaxes)

Avgas[2710]

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32 (Tanning or dyeing extracts; tannins and their derivatives; dyes,pigments andother colouringmatter;paints and varnishes;putty andothermastics;inks)

Paints and varnishes (including enamels and lacquers) based on syntheticpolymersorchemicallymodifiednaturalpolymers[3208,3209]

Other paints and varnishes (including enamels, lacquers and distempers);preparedwaterpigmentsofakindusedforfinishingleather[3210]

Artists’, students’ or signboard painters’ colours, modifyingtints,amusement colours and the like, in tablets, tubes, jars, bottles, pans or insimilarformsorpackings[3213]

Glaziers’putty,graftingputty,resincements,caulkingcompoundsandothermastics;painters’ fillings;nonrefractorysurfacingpreparations for facades,indoorwalls,floors,ceilingsorthelike[3214]

33 (Essential oils and resinoids,perfumery, cosmetic or toiletpreparations)Allgoodsnotspecifiedelsewhere

3303Perfumesandtoiletwaters. 3304Beautyormakeuppreparations andpreparations for the careof the

skin(otherthanmedicaments),includingsunscreenorsuntanpreparations;manicureorpedicurepreparations.

3305PreparationsforuseonthehairsuchasShampoos,Hairlacquers,Haircream,Hairdyes(natural,herbalorsynthetic)[exceptHairoil‐33059011,33059019]

3306Preparations fororalordentalhygiene, includingandpowders;yarnusedtocleanbetweentheteeth(dentalfloss), inindividualretailpackages[exceptdentifricesToothpaste–33061020].

3307Pre‐shave, shavingor after‐shavepreparations, personaldeodorants,bath preparations, depilatories and other perfumery, cosmetic or toiletpreparations, not elsewhere specified or included; prepared roomdeodorisers, whether or not perfumed or having disinfectant properties;such as Pre‐shave, shaving or after‐shave Preparations, Shaving cream,Personaldeodorantsandantiperspirants.

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34 (Soap, organic surface‐active agents, washing preparations,lubricatingpreparations,artificialwaxes,preparedwaxes,polishingorscouring preparations, candles and similar articles,modelling pastes,dentalwaxesanddentalpreparationswithabasisofplaster)Allgoodsnotspecifiedelsewhere

340130–Organicsurface‐activeproductsandpreparationsforwashingtheskin,intheformofliquidorcreamandputupforretailsale,whetherornotcontainingsoap;paper,wadding, felt andnonwovens, impregnated, coatedorcoveredwithsoapordetergent

3402 Organic surfaceactive agents (other than soap); surfaceactivepreparations, washing preparations (including auxiliary washingpreparations) and cleaning preparations, whether or not containing soap,otherthanthoseofheading3401.

3403 Lubricating preparations (including cutting‐oil preparations, bolt ornutreleasepreparations,anti‐rustoranti‐corrosionpreparationsandmouldreleasepreparations,basedon lubricants)andpreparationsofakindusedfortheoilorgreasetreatmentoftextilematerials,leather,furskinsorothermaterials,butexcludingpreparationscontaining,asbasicconstituents,70%ormore by weight of petroleum oils or of oils obtained from bituminousminerals

3404Artificialwaxesandpreparedwaxes. 3405Polishesand creams, for footwear,furniture, floors, coachwork, glass

ormetal,scouringpastesandpowdersandsimilarpreparations(whetherornot in the form of paper, wadding, felt, nonwovens, cellular plastics orcellular rubber, impregnated, coated or covered with such preparations),excludingwaxesofheading3404

3407 Modelling pastes, including those put up for children’s amusement;preparationsknownas“dentalwax”oras“dental impressioncompounds”,putupinsets,inpackingsforretailsaleorinplates,horseshoeshapes,sticksor similar forms; otherpreparations for use in dentistry, with a basis ofplaster(ofcalcinedgypsumorcalciumsulphate)

36 (Explosives; pyrotechnic products; matches; pyrophoric alloys;certaincombustiblepreparations)Allgoodsnotspecifiedelsewhere

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3602Preparedexplosives,otherthanpropellantpowders;suchasIndustrialexplosives.

3604 Fireworks, signalling flares, rain rockets, fog signals and otherpyrotechnicarticles.

3606 Ferro‐cerium and other pyrophoric alloys in all forms; articles ofcombustiblematerialsasspecifiedinNote2tothisChapter;suchasliquidorliquefied‐gasfuelsincontainersofakindusedforfillingorrefillingcigaretteorsimilarlighters

38(Miscellaneouschemicalproducts)Allgoodsnotspecifiedelsewhere

3811Anti‐knockpreparations,oxidationinhibitors,guminhibitors,viscosityimprovers, anti‐corrosive preparations and other prepared additives, formineral oils (including gasoline) or for other liquids used for the samepurposesasmineraloils.

3813 Preparations and charges for fireextinguishers; charged fire‐extinguishinggrenades.

3814Organic composite solvents and thinners, not elsewhere specified orincluded;preparedpaintorvarnishremovers.

3819 Hydraulic brake fluids and other prepared liquids for hydraulictransmission, not containing or containing less than 70% by weight ofpetroleumoilsoroilsobtainedfrombituminousminerals.

3820Antifreezingpreparationsandpreparedde‐icingfluids.39(Plasticsandarticlesthereof)

Floorcoveringsofplastics,whetherornotself‐adhesive, inrollsorinformoftiles;wallorceilingcoveringsofplastics[3918]

Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats andcovers,flushingcisternsandsimilarsanitarywareofplastics[3922]

Otherarticlesofplasticsandarticlesofothermaterialsofheadings3901to3914[exceptbanglesofplastic(39264011)andPVCBeltConveyor(39269010)][3926]

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40(Rubberandarticlesthereof) Newpneumatictyres,ofrubberusedinmotorcars,busesorlorries,aircraft,

motor cycles etc [4011] [other than of a kind used on/in bicycles, cycle ‐rickshawsandthreewheeledpoweredcyclerickshaws.]

Retreadedorusedtyresandflaps[4012] Innertubesofrubber[4013][otherthanofakindusedon/inbicycles,cycle

–rickshawsandthreewheeledpoweredcyclerickshaws.] Other articles of vulcanised rubber including Floor coverings and mats,

rubberboatsordockfenders,airmattress,rubbercotsfortextile industry,cushions,ofvulcanisedrubber(otherthanerasers)[4016]

Hard rubber and articles of Hard Rubber (including printers rollers andtextilerollersandcyclostylingrollers)[4017]

42[Articlesofleather;saddleryandharness;travelgoods,handbagsandsimilarcontainers;articlesofanimalgut(otherthansilk‐wormgut)]Allgoodsnotspecifiedelsewhere

4201 Saddlery and harness for any animal (including traces, leads, kneepads, muzzles, saddle cloths, saddle bags, dog coats and the like), of anymaterial.

4202 Trunks, suitcases, vanity‐cases, executive‐cases, briefcases, schoolsatchels,spectaclecases,binocularcases,cameracases,musicalinstrumentcases, guncases, holsters and similar containers; travelling‐bags, insulatedfood or beverages bags, toilet bags, rucksacks, handbags, shopping bags,wallets, purses, map‐cases, cigarettecases, to‐baccopouches, tool bags,sports bags, bottlecases, jewellery boxes, powder‐boxes, cutlery cases andsimilarcontainers,of leather,of sheetingofplastics,of textilematerials,ofvulcanised fibre or of paperboard, orwholly ormainly coveredwith suchmaterialsorwithpaper

4203 Articles of apparel and clothing accessories, of leather or ofcompositionleather.4204BlankinTariff

4205Otherarticlesofleatherorofcompositionleather. 4206Articlesofgut(otherthansilk‐wormgut),ofgoldbeater’sskin,ofbl

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43(Furskinandartificialfur;manufacturersthereof)Allgoodsnotspecifiedelsewhere

4303Articlesofapparel,clothingaccessoriesandotherarticlesoffurskin. 4304Articlesofartificialfur.44(Woodandarticlesofwood,woodcharcoal)

Particleboard,OrientedStrandBoard(OSB)andsimilarboard(forexample,wafer board) of wood or other ligneous materials, whether or notagglomerated with resins or other organic binding substances,other thanspecifiedboards[4410]

Fibre board of wood or other ligneous materials, whether or not bondedwithresinsorotherorganicsubstances,otherthanspecifiedboards[4411]

Plywood,veneeredpanelsandsimilarlaminatedwood[4412] Densifiedwood,inblocks,plates,strips,orprofileshapes[4413] Wooden frames for paintings, photographs, mirrors or similar objects

[4414] Builders’ joinery and carpentry of wood, including cellular wood panels,

assembledflooringpanels,shinglesandshakes[4418] Wood paving blocks, articles of densifiedwood not elsewhere included or

specified, Parts of domestic decorative articles used as tableware andkitchenware.

48 (Paper and paperboard; articles of paper pulp, of paper or ofpaperboard)

Wallpaperandsimilarwallcoverings[4814]65(Headgearandpartsthereof)

Allgoodsnotspecifiedelsewhere[otherthanhelmets,textileheadgears] 6501Hat‐forms,hatbodiesandhoodsof felt,neitherblockedtoshapenor

withmadebrims;plateauxandmanchons(includingslitmanchons),offelt. 6502 Hatshapes, plaited or made by assembling strips of any material,

neitherblockedtoshape,norwithmadebrims,norlined,nortrimmed. 6503–BlankinTariff 6506Otherheadgear,whetherornotlinedortrimmed.6.6507Headbands,

linings, covers, hat foundations, hat frames, peaks and chinstraps, forheadgear.

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67(Preparedfeathersanddownandarticlesmadeoffeatherorofdown–artificialflowers;articlesofhumanhair)Allgoodsnotspecifiedelsewhere

6702Artificial flowers, foliageand fruitandparts thereof;articlesmadeofartificialflowers,foliageorfruit.

6703Humanhair,dressed,thinned,bleachedorotherwiseworked;woolorotheranimalhairorothertextilematerials,preparedforuseinmakingwigsorthelike.

6704Wigs, falsebeards,eyebrowsandeyelashes, switchesand the like,ofhuman or animal hair or of textile materials; articles of human hair notelsewherespecifiedorincluded.

68(Articlesofstone,plaster,cement,asbestos,micaorsimilarmaterial)Allgoodsnotspecifiedelsewhere

6801Setts,curbstonesandflagstones,ofnaturalstone(exceptslate). 6802 Worked monumental or building stone (except slate) and articles

thereof, other than goods of heading 6801; mosaic cubes and the like, ofnatural stone (including slate), whether or not on a backing; artificiallycolouredgranules,chippingsandpowder,ofnaturalstone(includingslate);ofmarble,travertineandalabaster,ofGranite,ofOthercalcareousstone.

6803Workedslateandarticlesofslateorofagglomeratedslate 6807 Articles of asphalt or of similar material (for example, petroleum

bitumenorcoaltarpitch).. 6808Panels, boards, tiles, blocks and similar articles of vegetable fibre, of

straw or of shavings, chips, particles, sawdust or other waste, of wood,agglomeratedwithcement,plasterorothermineralbinders.

6809Articlesofplasterorofcompositionsbasedonplaster;suchasBoards,sheets,panels,tilesandsimilararticles,notornamented.

6810 Articles of cement, of concrete or of artificial stone, whether or notreinforced; such asTiles, flagstones, bricks and similar articles, Buildingblocks and bricks, Cement bricks, Prefabricated structural components forBuilding or civil engineering, Prefabricated structural components forbuildingorcivilengineering.

6812Fabricatedasbestosfibres;mixtureswithabasisofasbestosorwithabasisofasbestosandmagnesiumcarbonate;articlesofsuchmixturesorofasbestos (for example, thread, woven fabric, clothing, headgear, footwear,

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gaskets), whether or not reinforced, other than goods of heading 6811 or6813

6813Frictionmaterialandarticlesthereof(forexample,sheets,rolls,strips,segments,discs,washers,pads),notmounted,forbrakes,forclutchesorthelike, with a basis of asbestos, of other mineral substances or of cellulose,whetherornotcombinedwithtextilesorothermaterials.

6814 Worked mica and articles of mica, including agglomerated orreconstitutedmica, whether or not on a support of paper, paperboard orothermaterials

6815 Articles of stone or of other mineral substances (including carbonfibres,articlesofcarbonfibresandarticlesofpeat),notelsewherespecifiedorincluded.

69(Ceramicproducts)Allgoodsnotspecifiedelsewhere

6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (forexample,kieselguhr,tripoliteordiatomite)orofsimilarsiliceousearths.

6903 Other refractory ceramic goods (for example, retorts, crucibles,muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods),otherthanthoseofsiliceousfossilmealsorofsimilarsiliceousearths.

6904Ceramicflooringblocks,supportorfillertilesandthelike. 6905 Chimney‐pots, cowls, chimney liners, architectural ornaments and

other ceramic constructional goods. 6. 6906 Ceramic pipes, conduits,gutteringandpipefittings.

6907Ceramic flags andpaving, hearth orwall tiles; ceramicmosaic cubesandthelike,whetherornotonabacking;finishingceramics

6908Glazed ceramic flags andpaving, hearth orwall tiles; glazed ceramicmosaiccubesandthelike,whetherornotonabacking.

6909 Ceramic wares for laboratory, chemical or other technical uses;ceramic troughs, tubsandsimilarreceptaclesofakindused inagriculture;ceramicpots, jarsandsimilararticlesofakindusedfortheconveyanceorpackingofgoods

6910Ceramicsinks,washbasins,washbasinpedestals,baths,bidets,waterclosetpans,flushingcisterns,urinalsandsimilarsanitaryfixtures.

6913Statuettesandotherornamentalceramicarticles. 6914Otherceramicarticles

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70(Glassandglassware) 7003Castglassandrolledglass,insheetsorprofiles,whetherornothaving

anabsorbent,reflectingornonreflectinglayer,butnototherwiseworked. 7004 Drawn glass and blown glass, in sheets, whether or not having an

absorbent,reflectingornon‐reflectinglayer,butnototherwiseworked. 7005Floatglassandsurfacegroundorpolishedglass,insheets,whetheror

nothavinganabsorbent,reflectingornonreflectinglayer,butnototherwiseworked.

7006Glass of heading 70.03, 70.04 or 70.05, bent, edgeworked, engraved,drilled,enamelledorotherwiseworked,butnotframedorfittedwithothermaterials.

7007Safetyglass,consistingoftoughened(tempered)orlaminatedglass. 7008Multiple‐walledinsulatingunitsofglass. 7009Glassmirrors,whetherornotframed,includingrear‐viewmirrors. 7011 Glass envelopes (including bulbs and tubes), open, and glass parts

thereof,withoutfittings,forelectriclamps,cathode‐raytubesorthelike. 7012–BlankinTariff. 7014Signallingglasswareandopticalelementsofglass(otherthanthoseof

heading7015),notopticallyworked. 7016Pavingblocks,slabs,bricks,squares,tilesandotherarticlesofpressed

or moulded glass, whether or not wired,of a kind used for building orconstructionpurposes;glasscubesandotherglasssmallwares,whetherornotonabacking, formosaicsorsimilardecorativepurposes; leaded lightsand the like;multicellular or foam glass in blocks, panels, plates, shells orsimilarforms

7020 Other articles of glass [other than Globes for lamps and lanterns,Fountsforkerosenewicklamps,Glasschimneysforlampsandlanterns]

73(Articlesofironorsteel)

Stoves [other thankerosenestoveandLPGstoves], ranges,grates, cookers(including those with subsidiary boilers for central heating), barbecues,braziers, gas‐rings, plate warmers and similar non‐electric domesticappliances,andpartsthereof,ofironorsteel[7321]

Radiators for central heating, not electrically heated, and parts thereof, ofiron or steel; air heaters and hot air distributors (includingdistributorswhich can alsodistribute freshor conditioned air), not electrically heated,

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incorporatingamotordrivenfanorblower,andpartsthereof,ofironorsteel[7322]

3.Sanitarywareandpartsthereofofironandsteel[7324]74(Copperandarticlesthereof)

Allgoodsother thanutensils i.e. sanitarywareandparts thereofofcopper[7418]

Other articles of copper [including chain andparts thereof under741910and other articles under 7419 99] but not includingmetal castings under74199100[7419]

76(Aluminiumandarticlesthereof)

Aluminiumfoil(whetherornotprintedorbackedwithpaper,paperboard,plasticsorsimilarbackingmaterials)ofathickness(excludinganybacking)notexceeding0.2mm.[7607]

Doors,windowsand their framesand thresholds fordoorsunder76101000[7610]

Allgoodsotherthanutensilsi.e.sanitarywareandpartsthereof[7615].82 (Tools, implements, cutlery, spoons and forks of basemetal; partsthereofofbasemetal)

Razorsandrazorblades(includingrazorbladeblanksinstrips)[8212] Other articles of cutlery (for example, hair clippers, butchers’ or kitchen

cleavers, choppers and mincing knives,); manicure or pedicure sets andinstruments(includingnailfiles);otherthanpaperknives,pencilsharpenersandbladesthereof[8214].

83(Miscellaneousarticlesofbasemetal)

8302 Base metal mountings, fittings and similar articles suitable forfurniture, doors, staircases, windows, blinds, coachwork, saddlery,trunks,chests, caskets or the like; base metal hat‐racks, hat‐pegs, brackets andsimilar fixtures; castors with mountings of base metal; automatic doorclosersofbasemetal

8303Armouredorreinforcedsafes,strong‐boxesanddoorsandsafedepositlockersforstrongrooms,cashordeedboxesandthelike,ofbasemetal.

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8304Filingcabinets,card‐indexcabinets,papertrays,paperrests,pentrays,office‐stamp stands and similar office or desk equipment, of base metal,otherthanofficefurnitureofheading9403.

8305Fittingsforloose‐leafbindersorfiles,letterclips,lettercorners,paperclips,indexingtagsandsimilarofficearticles,ofbasemetal;staplesinstrips(forexample,foroffices,upholstery,packaging),ofbasemetal.

8308Clasps, frameswithclasps,buckles,buckleclasps,hooks,eyes,eyeletsandthelike,ofbasemetal,ofakindusedforclothingorclothingaccessories,footwear, jewellery, wrist watches, books, awnings, leather goods, travelgoodsorsaddleryorforothermadeuparticles;tubularorbifurcatedrivets,ofbasemetal;beadsandspangles,ofbasemetal.

8310 Signplates, name‐plates, address‐plates andsimilar plates, numbers,lettersandothersymbols,ofbasemetal,excludingthoseofheading9405.]

84 (Nuclear reactors, boilers, machinery and mechanical appliances;partsthereof)

Spark‐ignition reciprocating or rotary internal combustion piston engine[8407]

Compression‐ignition internal combustion piston engines (diesel or semi‐dieselengines)[8408]

Partssuitableforusesolelyorprincipallywiththeenginesofheading8407or8408[8409]

Pumpsfordispensingfuelorlubricantsofthetypeusedinfillingstationsorgarages under 8413 11(except hand pumps under 8413 11 10), Fuel,lubricating or cooling medium pumps forinternal combustion pistonengines [under 8413 30], concrete pumps [8413 40 00], other rotarypositivedisplacementpumps[under841360][8413]

Airorvacuumpumps,airorothergascompressorsandfans;ventilatingorrecyclinghoodsincorporatingafan,whetherornotfittedwithfilters[8414]

Air‐conditioningmachines,comprisingamotor‐drivenfanandelementsforchangingthetemperatureandhumidity,includingthosemachinesinwhichthe humidity cannot be separately regulated [8415] 7. Refrigerators,freezersandotherrefrigeratingorfreezingequipmentelectricorother;heatpumpsotherthanairconditioningmachinesofheading8415[8418]

Storage water heaters, non‐electric under 8419 19 (except solar waterheater and system), 8419 89 10 [Pressure vessels, reactors, columns ortowers or chemical storage tanks] , 8419 89 20 [ Glass lined equipment],

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8419 89 30 [Auto claves other than for cooking or heating food, notelsewhere specified or included], 8419 89 40 [Cooling towers and similarplantsfordirectcooling(withoutaseparatingwall)bymeansofrecirculatedwater] ,84198960[Plantgrowthchambersandroomsandtissueculturechambers and roomshaving temperature, humidityor light control], 84198970[Apparatusforrapidheatingofsemiconductordevices,apparatusforchemicalorphysicalvapourdepositiononsemiconductorwafers;apparatusforchemicalvapourdepositiononLCDsubstratus][8419]

Dish washingmachines, household [8422 11 00] and other [8422 19 00][8422]

Weighingmachinery(excludingbalancesofasensitivityof5centigramsorbetter),includingweightoperatedcountingorcheckingmachines;weighingmachineweightsofallkinds[8423]

Fireextinguishers[8424] Fork‐lifttrucks;otherworkstrucksfittedwithliftingorhandlingequipment

[8427] Other lifting, handling, loading or unloadingmachinery (for example, lifts,

escalators,conveyors,teleferics)[8428] Self‐propelled bulldozers, angledozers, graders, levellers, scrapers,

mechanicalshovels,excavators,shovelloaders,tampingmachinesandroadrollers[8429]

Othermoving,grading,levelling,scraping,excavating,tamping,compacting,extractingorboringmachinery,forearth,mineralsorores;piledriversandpileextractors;snowploughsandsnowblowers[8430]

Printer,photocopying,faxmachines,inkcartridges[8443] Household or laundrytype washing machines, including machines which

bothwashanddry[8450] Other office machines (for example, hectograph or stencil duplicating

machines, addressing machines, automatic banknote dispensers, coinsorting machines, coin counting or wrapping machines, pencilsharpeningmachines,perforatingorstaplingmachines)[otherthanBrailletypewriters,electricornonelectric][8472]

Automaticgoodsvendingmachines(forexample,postagestamps,cigarette,foodorbeveragemachines),includingmoneychangingmachines[8476]

Machinery for preparing or making up tobacco, not specified or includedelsewhere in this chapter [8478]21.Passengerboardingbridgesof akindusedinairports[84797100]andother[84797900].

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Transmission shafts (including cam shafts and crank shafts) and cranks;bearinghousingsandplainshaftbearings;gearsandgearing;ballorrollerscrews;gearboxesandotherspeedchangers, includingtorqueconverters;flywheelsandpulleys, includingpulleyblocks;clutchesandshaftcouplings(includinguniversaljoints)[8483]

Gasketsandsimilarjointsofmetalsheetingcombinedwithothermaterialorof twoormore layersofmetal; setsor assortmentsof gaskets and similarjoints, dissimilar in composition, put up in pouches, envelopes or similarpackings;mechanicalseals[8484]

85 (Electrical machinery and equipment and parts thereof; soundrecordersandre‐producers, television imageandsoundrecordersandreproducers,andpartsandaccessoriesofsucharticles)

Staticconverters(forexample,rectifiers)andinductors[8504] Primarycellsandprimarybatteries[8506] Electric accumulators, including separators therefor, whether or not

rectangular(includingsquare)[8507] Vacuumcleaners[8508] Electro‐mechanicaldomesticappliances,withself‐containedelectricmotor,

otherthanvacuumcleanersofheading8508[8509] Shavers, hair clippers and hair‐removing appliances, with selfcontained

electricmotor[8510] Electricalignitionorstartingequipmentofakindusedforspark‐ignitionor

compression‐ignition internal combustion engines (for example, ignitionmagnetos,magneto‐dynamos, ignitioncoils,sparkingplugsandglowplugs,starter motors); generators (for example, dynamos, alternators) and cut‐outsofakindusedinconjunctionwithsuchengines[8511]

Electrical lighting or signalling equipment (excluding articles of heading8539), windscreen wipers, defrosters and demisters, of a kind used forcyclesormotorvehicles[8512]

Portableelectric lampsdesignedto functionbytheirownsourceofenergy(forexample,

dry batteries, accumulators, magnetos), other than lighting equipment ofheading8512[8513]

Electric instantaneous or storage water heaters and immersion heaters;electricspaceheatingapparatusandsoilheatingapparatus;electrothermichairdressingapparatus (forexample,hairdryers,hair curlers, curling tong

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heaters) and hand dryers; electric smoothing irons; other electro‐thermicappliancesofakindused fordomesticpurposes;electricheatingresistors,otherthanthoseofheading8545[8516]

ISDN System[8517 69 10], ISDN Terminal Adaptor [8517 69 20],X 25Pads[85176940][8517]

Single loudspeakers, mounted in their enclosures [8518 21 00], Audio‐frequency electric amplifiers [8518 40 00], Electric sound amplifier sets[85185000],Parts[85189000][8518]

Soundrecordingorreproducingapparatus[8519] Video recordingor reproducingapparatus,whetherornot incorporatinga

videotuner[8521] Parts and accessories suitable for use solely or principally with the

apparatusofheadings8519or8521[8522] Transmissionapparatusforradiobroadcastingortelevision,whetherornot

incorporatingreception apparatus or sound recording or reproducingapparatus;televisioncameras,digitalcamerasandvideocamerasrecorders[8525]

Radarapparatus,radionavigationalaidapparatusandradioremotecontrolapparatus[8526]

Receptionapparatusforradiobroadcasting,whetherornotcombined,inthesame housing, with sound recording or reproducing apparatus or a clock[8527]

Monitors and projectors, not incorporating television reception apparatus;reception apparatus for television, whether or not incorporatingradio‐broadcast receiver or sound or video recording or reproducing apparatus[8528]

Parts suitable for use solely or principallywith the apparatus of headings8525to8528[8529]

Electrical signalling, safety or traffic control equipment for railways,tramways, roads, inlandwaterways, parking facilities, port installations orairfields(otherthanthoseofheading8608)[8530]

Electric sound or visual signalling apparatus (for example, bells, sirens,indicatorpanels,burglarorfirealarms),otherthanthoseofheading8512or8530[8531]

Electrical apparatus for switching or protecting electrical circuits, or formakingconnectionstoorinelectricalcircuits(forexample,switches,relays,

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fuses,surgesuppressors,plugs,sockets,lamp‐holders,andotherconnectors,junction boxes), for a voltage not exceeding 1,000 volts : connectors foropticalfibresopticalfibres,bundlesorcables[8536]

Boards,panels,consoles,desks,cabinetsandotherbases,equippedwithtwoor more apparatus of heading 8535 or 8536, for electric control or thedistribution ofelectricity, including those incorporating instruments orapparatus of chapter 90, and numerical control apparatus, other thanswitchingapparatusofheading8517[8537]

25.Electric filamentordischarge lamps, including sealedbeam lampunitsandultravioletorinfra‐redlamps;arclamps[8539]

Electricalmachinesandapparatushavingindividualfunctions,notspecifiedorincludedelsewhereinthischapter[8543]

Insulatedwire,cableAllgoods[8544] Brushes under 8545 20 00 and goods under 8545 (including arc lamp

carbonandbatterycarbon)[8545] Insulating fittings for electrical machines, appliances or equipment, being

fittingswholly of insulatingmaterial apart fromanyminor components ofmetal(forexample,threadedsockets) incorporatedduringmouldingsolelyfor the purposes of assembly, other than insulators of heading 8546;electrical conduit tubing and joints therefor, of base metal lined withinsulatingmaterial[8547]

87(Vehiclesotherthanrailwayortramwayrollingstocks,andpartsandaccessoriesthereof)Allgoodsnotspecifiedelsewhere.

8702Motorvehiclesforthetransportoftenormorepersons,includingthedriver.

8703 Motor cars and other motor vehicles principally designed for thetransport of persons (other than thoseof heading8702), including stationwagons and racingcars [other than Cars for physically handicappedpersons].

8704 Motor vehicles for the transport of goods [other than Refrigeratedmotorvehicles].

8705Specialpurposemotorvehicles,otherthanthoseprincipallydesignedforthetransportofpersonsorgoods(forexample,breakdownlorries,crane

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lorries, fire fighting vehicles, concrete‐mixer lorries, road sweeper lorries,sprayinglorries,mobileworkshops,mobileradiologicalunit)

8706Chassisfittedwithengines,forthemotorvehiclesofheadings8701to8705.

8707 Bodies (including cabs), for themotor vehicles of headings 8701 to8705.

8708Partsandaccessoriesofthemotorvehiclesofheadings8701to8705. 8709 Works trucks, self‐propelled, not fitted with lifting or handling

equipment,ofthetypeusedinfactories,warehouses,dockareasorairportsfor shortdistance transport of goods; tractorsof the typeusedon railwaystationplatforms;partsoftheforegoingvehicles.

8710 Tanks and other armoured fighting vehicles,motorised, whether ornotfittedwithweapons,andpartsofsuchvehicles.

10.8711Motorcycles(includingmopeds)andcyclesfittedwithanauxiliarymotor,withorwithoutsidecars;side‐cars.

8714Partsandaccessoriesofvehiclesofheadings8711and8713. 8715Babycarriagesandpartsthereof. 8716Trailersandsemi‐trailers;othervehicles,notmechanicallypropelled;

parts thereof [other than Self‐loading or selfunloading trailers foragricultural purposes, and Hand propelled vehicles (e.g. hand carts,rickshawsandthelike);animaldrawnvehicles]

88(Aircraft;spacecraftandpartsthereof)Allgoodsnotspecifiedelsewhere

8802–Aircraftsforpersonaluse89(Ships,boatsandfloatingstructures)

Yachts and other vessels for pleasure or sports; rowing boats and canoes[8903]includingfloatingstructureusedforcasinosetc.

90 (Optical, photographic, cinematographic, measuring, checking,precision, medical or surgical instruments and apparatus; parts andaccessoriesthereof)

[9004]Goggles(otherthancorrective.

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[9005] Binoculars, monoculars, other optical telescopes, and mountingstherefor; other astronomical instruments andmountings therefor, but notincludinginstrumentsforradioastronomy.

[9006] Photographic (other than cinematographic) cameras;photographicflashlightapparatusandflashbulbsotherthandischargelampsofheading8539.

[9007] Cinematographic cameras and projectors, whether or notincorporatingsoundrecordingorreproducingapparatus.

[9008] Imageprojectors, other than cinematographic; photographic (otherthancinematographic)enlargersandreducers.

9009–BlankinTariff [9010] Apparatus and equipment for photographic (including

cinematographic) laboratories, not specified or included elsewhere inthisChapter;negatoscopes;projectionscreens.

8. [9011] Compound optical microscopes, including those forphotomicrographycinephotomicrographyormicroprojection.

[9012]Microscopesotherthanopticalmicroscopes;diffractionapparatus. [9013] Liquid crystal devices not constituting articles provided for more

specifically inotherheadings; lasers,other than laserdiodes;otheropticalappliances and instruments, not specified or included elsewhere in thisChapter.

[9014]Directionfindingcompasses;othernavigational instrumentsandappliances. [9015] Surveying (including photogrammetrical surveying), hydrographic,

oceanographic,hydrological,meteorologicalorgeophysicalinstrumentsandappliances,excludingcompasses;rangefinders.

[9016]Balancesofasensitivityof5cgorbetter,withorwithoutweights. [9017]Instrumentsformeasuringlength,foruseinthehand(forexample,

measuringrodsandtapes,micrometers,callipers),notspecifiedorincludedelsewhereinthechapter.

9022 Apparatus based on the use of X‐rays or of alpha, beta or gammaradiations, for other than medical, surgical, dental or veterinary uses,includingradiographyorradiotherapyapparatus,X‐ray tubesandotherX‐raygenerators,high tensiongenerators, controlpanelsanddesks, screens,examinationsortreatmenttables,chairsandthelight.

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9023 Instruments, apparatus and models, designed for demonstrationalpurposes (for example, in education or exhibitions), unsuitable for otheruses.

91(Clocksandwatchesandpartsthereof)Allgoodsnotspecifiedelsewhere.

9101 Wristwatches, pocketwatches and other watches, including stop‐watches,withcaseofpreciousmetalorofmetalcladwithpreciousmetal

9102 Wristwatches, pocketwatches and other watches, including stopwatches,otherthanthoseofheading9101

9104 Instrument panel clocks and clocks of a similar type for vehicles,aircraft,spacecraftorvessels

9106 Time of day recording apparatus and apparatus for measuring,recording or otherwise indicating intervals of time, with clock or watchmovement or with synchronous motor (for example, timeregisters,timerecorders)

9107 Time switches with clock orwatch movement or with synchronousmotor

9108Watchmovements,completeandassembled 9110 Complete watch or clock movements, unassembled or partly

assembled (movement sets); incomplete watch or clock movements,assembled;roughwatchorclockmovements

9111Watchcasesandpartsthereof 9112Clockcasesandcasesofasimilartypeforothergoodsofthischapter,

andpartsthereof 9113Watchstraps,watchbandsandwatchbracelets,andpartsthereof 9114Otherwatchparts]92(Musicalinstruments;partsandaccessoriesofsucharticles)

9201Pianos,includingautomaticpianos;harpsi‐chordsandotherkeyboardstringedinstruments

9202Otherstringmusicalinstruments(forexample,guitars,violins,harps). 9203,9204–BlankinTariff.

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9205 Wind musical instruments (for example, keyboard pipe organs,accordions,clarinets,trumpets,bagpipes),otherthanfairgroundorgansandmechanicalstreetorgans

9206 Percussion musical instruments(for example, drums, xylophones,cymbols,castanets,maracas)

9207 Musical instruments, the sound of which is produced, or must beamplified,electrically(forexample,organs,guitars,accordions)

9208 Musical boxes, fairground organs, mechanical street organs,mechanical singingbirds,musical sawsandothermusical instrumentsnotfalling within any other heading of this chapter; decoy calls of all kinds;whistles,callhornsandothermouth‐blownsoundsignallinginstruments

9209 Parts (for example, mechanisms for musical boxes) and accessories(for example, cards,discsand rolls formechanical instruments) ofmusicalinstruments;metronomes,tuningforksandpitchpipesofallkinds.]

93(Armsandammunition;partsandaccessori

9302Revolversandpistols,otherthanthoseofheading9303or9304.94 (Furniture; bedding, mattresses, mattress supports, cushions andsimilar stuffed furnishings; lamps and lighting fittings, not elsewherespecified or included; illuminated signs, illuminated name‐plates andthelike;prefabricatedbuildings)

9401Seats(otherthanthoseofheading9402),whetherornotconvertibleintobeds,andpartsthereof.

2.9403Otherfurnitureandpartsthereof 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 ofcellularrubberorplastics,whetherornotcovered.

9405 Lamps and lighting fittings including searchlights and spotlights andparts thereof, not elsewhere specified or included; illuminated signs,illuminatednameplatesandthelike,havingapermanentlyfixedlightsource,andpartsthereofnotelsewherespecifiedorincluded.

95(Toys,gamesandsportsrequisites;partsandaccessoriesthereof)

9501,9502–BalnkinTariff. 9504VideogamesconsolesandMachines

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9505 Festive, carnival or other entertainment articles, includingconjuringtricksandnoveltyjokes

9506 Articles and equipment for general physical exercise, gymnastics,athletics, other sports (including table‐tennis) or outdoor games, notspecified or included elsewhere in this chapter; swimming pools andpaddlingpools

9508 Roundabouts, swings, shooting galleries and other fairgroundamusements;[otherthantravellingcircusesandtravellingmenageries].

96(Miscellaneousmanufacturedarticles)

9601Workedivory,bone,tortoise‐shell,horn,antlers,coral,mother‐of‐pearlandotheranimalcarvingmaterial,andarticlesofthesematerials(includingarticlesobtainedbymoulding)

9602Worked vegetable or mineral carving material and articles of thesematerialsmouldedorcarvedarticlesofwax,ofstearin,ofnaturalgumsornaturalresinsorofmodellingpastes,andothermouldedorcarvedarticles,not elsewhere specified or included; worked, unhardened gelatin (exceptgelatinofheading3503)andarticlesofunhardenedgelatin

9611Date,sealingornumberingstamps,andthelike(includingdevicesforprinting or embossinglabels), designed for operating in the hand; hand‐operated composing sticks and hand printing sets incorporating suchcomposingsticks

9613 Cigarette lighters and other lighters, whether or not mechanical orelectrical,andpartsthereofotherthanflintsandwicks

9614Smokingpipes (includingpipebowls) and cigaror cigaretteholders,andpartsthereof

9616Scentspraysandsimilartoiletsprays,andmountsandheadstherefor;powder‐puffs and pads for the application of cosmetics or toiletpreparations

9617Vacuum flasksandothervacuumvessels, completewith cases;partsthereofotherthanglassinners

9618Tailors’dummiesandotherlayfigures;automataandotheranimateddisplays,usedforshopwindowdressing.

98 (Project imports, laboratory chemicals, passengers’ baggage,personalimportation,shipstores)

9804Alldutiablearticlesintendedforpersonaluse


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