GST ON GOODS Under GST Act, 2017 - Compliance Calendar LLP · HSN codes Goods and Service Tax (GST)...

HSN codes

Goods and Service Tax (GST)

In India www.blogs.compliancecalendar.in

GST ON GOODS Under GST Act, 2017

(Applicable from 1st July 2017)

Sl. No. HSN Code No. Name of Commodity Chapter No.

Sch. GST ( %)

1 0101.00.00 Horses, asses, mules and hinnies, live 1 I NIL 2 0101.11.00 Purebred breeding animals 1 I NIL 3 0101.19.00 Other horses 1 I NIL 4 0101.20.00 Asses, mules, and hinnies 1 I NIL 5 0101.21.00 Live Horses 1 III 12% 6 0101.29.00 Live Horses 1 III 12% 7 0102.00.00 Bovine animals, live 1 I NIL 8 0102.10.00 Purebred breeding animals 1 I NIL 9 0103.00.00 Swine, live 1 I NIL 10 0103.10.00 Purebred breeding animals 1 I NIL 11 0103.91.00 Weighing less than 50 (11023 lb) each 1 I NIL 12 0103.92.00 Weighing 50 (11023 lb) or more each 1 I NIL 13 0104.00.00 Sheep and goats, live 1 I NIL 14 0104.10.00 Sheep 1 I NIL 15 0104.20.00 Goats 1 I NIL 16 0105.00.00 Chickens, ducks, geese, turkeys, and guineas, live 1 I NIL 17 0105.11.00 Chickens, breeding stock, whether or not purebred: layer-

type (egg-type) , broiler-type (meat-type) 1 I NIL

18 0105.19.00 Turkeys, ducks, geese and guineas 1 I NIL 19 0105.91.00 Chickens 1 I NIL

HSN codes



20 0105.99.00 Chickens, ducks, geese, turkeys, and guineas, live: Other 1 I NIL 21 0106.00.00 Animals, live, nesoi nesoi - not elsewhere specified of

indicated. 1 I NIL

22 0106.00.00 Rabbits and hares 1 I NIL 23 0201.00.00 Meat of bovine animals, fresh or chilled 2 I NIL 24 0201.00.00 Meat of bovine animals,frozen 2 III 12% 25 0201.10.00 Carcasses and half-carcasses, veal, other - chilled or fresh 2 I NIL 26 0201.10.00 Carcasses and half-carcasses, veal, other - frozen 2 III 12% 27 0201.20.00 Other cuts with bone in: processed & other - chilled or fresh 2 I NIL 28 0201.20.00 Other cuts with bone in: processed & other - frozen 2 III 12% 29 0201.30.00 Boneless: processed & other chilled or fresh 2 I NIL 30 0201.30.00 Boneless: processed & other forzen 2 III 12% 31 0202.00.00 Meat of bovine animals, frozen 2 III 12% 32 0202.10.00 Carcasses and half-carcasses, veal & other 2 III 12% 33 0202.20.00 Meat of bovine animals with bone in (frozen) 2 III 12% 34 0202.30.00 Boneless, processed frozen 2 III 12% 35 0203.00.00 Meat of swine (pork), fresh, chilled 2 I NIL 36 0203.00.00 Meat of swine (pork), frozen 2 III 12% 37 0203.11.00 Carcasses and half-carcasses - fresh or chilled 2 I NIL 38 0203.12.00 Hams, shoulders and cuts thereof, with bone in processed -

fresh or chilled 2 I NIL

39 0203.19.00 Other, proces & other - fresh or chilled 2 I NIL 40 0203.21.00 Carcasses and half-carcasses - frozen 2 III 12% 41 0203.22.00 Hams, shoulders and cuts thereof, with bone in processed -

frozen 2 III 12%

42 0203.29.00 Other, processed & other 2 III 12% 43 0204.00.00 Meat of sheep or goats, fresh, chilled or frozen 2 III 12%

HSN codes



44 0204.10.00 Carcasses and half-carcasses of lamb, fresh or chilled other

meat of sheep, fresh or chilled 2 I NIL

45 0204.21.00 Carcasses and half-carcasses fresh or chilled 2 I NIL 46 0204.22.00 Other cuts with bone in - fresh or chilled 2 I NIL 47 0204.23.00 Boneless - fresh or chilled 2 I NIL 48 0204.30.00 Carcasses and half-carcasses of lamb, frozen other meat of

sheep, frozen 2 III 12%

49 0204.41.00 Carcasses and half-carcasses - frozen 2 III 12% 50 0204.42.00 Other cuts with bone in - frozen 2 III 12% 51 0204.43.00 Boneless - frozen 2 III 12% 52 0204.50.00 Meat of goats - frozen 2 III 12% 53 0205.00.00 Meat of horses, asses, mules, hinnies - fresh and chilled 2 I NIL 54 0205.00.00 Meat of horses, asses, mules, hinnies - frozen 2 III 12% 55 0206.00.00 Edible offal, bovine animals, swine, sheep, goat, horses,

asses, mules or hinnies - fresh and chilled 2 I NIL

56 0206.00.00 Edible offal, bovine animals, swine, sheep, goat, horses, asses, mules or hinnies - frozen

2 III 12%

57 0206.10.00 Ediblke offal of bovine animals, fresh or chilled of bovine animals - fresh and chilled

2 I NIL

58 0206.21.00 Tongues - fresh or chilled 2 I NIL 59 0206.22.00 Livers - fresh and chilled 2 I NIL 60 0206.29.00 Other edible offal of bovine animals fresh or chilled 2 I NIL 61 0206.30.00 Of swine (pork), fresh or chilled of swine (pork), fresh and

chilled 2 I NIL

62 0206.41.00 Edible offal of swine Livers - frozen 2 III 12% 63 0206.49.00 Other edible offal of swine (frozen) 2 III 12% 64 0206.80.10 Edible offal of sheep (including lamb) of goats, horses,

asses, mules or hinnies - fresh and chilled 2 I NIL

HSN codes



65 0206.80.90 Other, edible offal of sheep (including lamb) of goats,

horses, asses, mules or hinnies - fresh and chilled 2 I NIL

66 0206.90.10 Edible offal of sheep (including lamb) of goats, horses, asses, mules or hinnies - frozen

2 III 12%

67 0206.90.90 Other, edible offal of sheep (including lamb) of goats, horses, asses, mules or hinnies - frozen

2 III 12%

68 0207.00.00 Meat & edible offal of poultry, fresh and chilled 2 I NIL 69 0207.00.00 Meat & edible offal of poultry, frozen 2 III 12% 70 0207.11.00 Turkeys other: chickens young (broilers, fryers, roasters,

and capons) ducks, geese and guineas poultry not cut in pieces, fresh and chilled: chickens: young (broilers, fryers, roasters, and capons)

2 I NIL

71 0207.12.00 Meat & edible offal of poultry, fresh & chilled of fowls not cut in pieces

2 I NIL

72 0207.14.00 Meat & edible offal of poultry, fresh or chilled of fowls cuts and offal

2 I NIL

73 0207.22.00 Turkeys fresh & chilled 2 I NIL 74 0207.24.00 Turkeys not cut in pieces fresh & chilled 2 I NIL 75 0207.25.00 Turkeys not cut in pieces frozen 2 III 12% 76 0207.26.00 Turkeys cut in pieces fresh & chilled 2 I NIL 77 0207.27.00 Turkeys cut in pieces frozen 2 III 12% 78 0207.30.00 Meat & edible offal of ducks, geese or guinea fowls fresh or

chilled 2 I NIL

79 0207.31.00 Meat & edible offal of ducks, geese or guinea fowls frozen 2 III 12% 80 0207.32.00 Meat & edible offal of ducks, geese or guinea fowls - not cut

in pieces fresh or chilled 2 I NIL

81 0207.33.00 Meat & edible offal of ducks, geese or guinea fowls - not cut in pieces -frozen

2 III 12%

HSN codes



82 0207.34.00 Fatty livers of geese or ducks fresh or chilled 2 I NIL 83 0207.36.00 Fatty livers of geese or ducks frozen 2 III 12% 84 0207.35.00 Other, Fatty livers of geese or ducks - fresh or chilled 2 I NIL 85 0207.39.00 Chickens, turkeys, ducks, geese or guineas poultry cuts and

offal other than livers, frozen: 2 III 12%

86 0208.00.00 Other meat & edible meat offal , fresh, chilled 2 I NIL 87 0208.00.00 Other meat & edible meat offal ,frozen 2 III 12% 88 0208.10.00 Edible offal of Rabbits or hares - fresh or chilled 2 I NIL 89 0208.10.00 Edible offal of Rabbits or hares - frozen 2 III 12% 90 0208.20.00 Edible offal of Frogs' legs - fresh or chilled 2 I NIL 91 0208.20.00 Edible offal of Frogs' legs - frozen 2 III 12% 92 0208.30.00 Edible offal of Primates - fresh or chilled 2 I NIL 93 0208.30.00 Edible offal of Primates - frozen 2 III 12% 94 0208.40.00 Edible offal of Whales, dolphins and porpoises; of manatees

and dugongs - fresh or chilled 2 I NIL

95 0208.40.00 Edible offal of Whales, dolphins and porpoises; of manatees and dugongs - frozen

2 III 12%

96 0208.50.00 Edible offal of Reptiles (including snakes and turtles) - fresh or chilled

2 I NIL

97 0208.50.00 Edible offal of Reptiles (including snakes and turtles) - frozen

2 III 12%

98 0208.90.00 Other meat and edible offal (fresh, chilled) 2 I NIL 99 0208.90.00 Other meat and edible offal (frozen) 2 III 12% 100 0208.90.10 Wild animals 2 I NIL 101 0208.90.90 Other meat and edible offal (fresh, chilled): other 2 I NIL 102 0208.90.90 Other meat and edible offal (frozen): other 2 III 12% 103 0209.00.00 Pig fat free of lean meat and poultry fat (not

rendered),fresh, chilled 2 I NIL

HSN codes



104 0209.00.00 Pig fat free of lean meat and poultry fat (not

rendered)salted, in brine, dried or smoked (Frozen) 2 III 12%

105 0210.00.00 Meat & ed offal salted, dried etc. & flour & meal 2 III 12% 106 0210.11.00 Hams, shoulders and cuts thereof, with bone in 2 III 12% 107 0210.12.00 Bellies (streaky) and cuts thereof: bacon other 2 III 12% 108 0210.19.00 Other meat of swine (salted, in brine, dried, smoked) 2 III 12% 109 0210.20.00 Meat of bovine animals 2 III 12% 110 0210.90.00 Other, including edible flours and meals of meat or meat

offal 2 III 12%

111 0301.00.00 Live Fish 3 I NIL 112 0301.10.00 Ornamental fish 3 I NIL 113 0301.91.00 Trout (salmo trutta, salmo gairdneri, salmo clarki, salmo

aguabonita, salmo gilae) 3 I NIL

114 0301.92.00 Eels (anguilla spp) 3 I NIL 115 0301.93.00 Carp 3 I NIL 116 0301.94.00 Bluefin tunas (Thunnus thynnus) 3 I NIL 117 0301.95.00 Southern bluefin tunas (Thunnus thynnus) 3 I NIL 118 0301.99.00 Other live fish 3 I NIL 119 0302.00.00 Fish, fresh or chilled (excluding fish fillets and other fish

meat) 3 I NIL

120 0302.11.00 Trout (salmo trutta, salmo gairdneri, salmo clarki, salmo aguabonita, salmo gilae): rainbow trout (salmo gairdneri), farmed

3 I NIL

121 0302.12.00 Pacific salmon (oncorhynchus spp), atlantic salmon (salmo salar) and danube salmon (hucho) atlantic: farmed , not farmed , chinook (king), chum (dog) , pink (humpie),sockeye (red), coho (silver)

3 I NIL

122 0302.19.00 Flat fish (pleuronectidae, bothidae, cynoglossidae, soleidae, 3 I NIL

HSN codes



scophthalmidae and citharidae), excluding livers and roes:

123 0302.21.00 Halibut and greenland turbot (reinhardtius hippoglossoides, hippoglossus hippoglossus, hippoglossus stenolepis)

3 I NIL

124 0302.22.00 Plaice (pleuronectes platessa) 3 I NIL 125 0302.23.00 Sole (solea spp) 3 I NIL 126 0302.29.00 Tunas (of genus thunnus), skipjack or stripe-bellied bonito

(euthynnus (katsuwonus, pelamis), excluding livers and roes:

3 I NIL

127 0302.31.00 Albacore or longfinned tunas (thunnus alalunga) 3 I NIL 128 0302.32.00 Yellowfin tunas (thunnus albacares) 3 I NIL 129 0302.33.00 Skipjack or stripe-bellied bonito 3 I NIL 130 0302.39.00 Bluefin (thunnus thynnus) 3 I NIL 131 0302.40.00 Herrings (clupea harengus, clupea pallasii), excluding livers

and roes 3 I NIL

132 0302.50.00 Cod (gadus morhua, gadus ogac, gadus macrocephalus), excluding livers and roes other fish, excluding livers and roes:

3 I NIL

133 0302.61.00 Sardines (sardina pilchardus, sardinops spp), sardinella (sardinella spp), brisling or sprats(sprattus sprattus)

3 I NIL

134 0302.62.00 Haddock (melanogrammus aeglefinus) 3 I NIL 135 0302.63.00 Atlantic pollock (coalfish) (pollachius virens) 3 I NIL 136 0302.64.00 Mackerel (scomber scombrus, scomber australasicus, scomb

er japonicus) 3 I NIL

137 0302.65.00 Dogfish and other sharks, dogfish (squalus spp) 3 I NIL 138 0302.66.00 Eels (anguilla spp) 3 I NIL 139 0302.69.00 Sablefish (anoplopoma fimbria),lingcod (ophiodon

elongatus), monkfish (lophius spp) 3 I NIL

HSN codes



140 0302.70.00 Livers and roes, mullet roe 3 I NIL 141 0303.00.00 Fish, Frozen (excluding fish fillets and other fish meat) 3 II 5% 142 0303.10.00 Pacific salmon (oncorhynchus spp), excludinglivers and

roes: 3 II 5%

143 0303.11.00 Chinook (king) 3 II 5% 144 0303.12.00 Chum (dog) 3 II 5% 145 0303.13.00 Pink (humpie) 3 II 5% 146 0303.14.00 Sockeye (red) 3 II 5% 147 0303.15.00 Coho (silver) 3 II 5% 148 0303.16.00 Other , other salmonidae, excluding livers and roes: 3 II 5% 149 0303.21.00 Trout (salmo trutta, salmo gairdneri, salmo, clarki, salmo

aguabonita, salmo gilae) 3 II 5%

150 0303.22.00 Tlantic salmon (salmo salar) and danube salmon (hucho hucho)

3 II 5%

151 0303.29.00 Other flat fish (pleuronectidae, bothidae, cynoglossidae,soleidae, scophthalmidae and citharidae), excluding livers and roes:

3 II 5%

152 0303.31.00 Halibut and greenland turbot (reinhardtius, hippoglossoides,hippoglossus hippoglossus, hippoglossus stenolepis):

3 II 5%

153 0303.32.00 Plaice (pleuronectes platessa) 3 II 5% 154 0303.33.00 Sole (solea spp) 3 II 5% 155 0303.39.00 Tunas (of genus thunnus), skipjack or stripe-bellied bonito

(euthynnus (katsuwonus pelamis), excluding livers and roes:

3 II 5%

156 0303.41.00 Albacore or longfinned tunas (thunnus alalunga) 3 II 5% 157 0303.42.00 Yellowfin tunas (thunnus albacares) 3 II 5% 158 0303.43.00 Skipjack or stripe-bellied bonito 3 II 5%

HSN codes



159 0303.49.00 Bluefin (thunnus thynnus) 3 II 5% 160 0303.50.00 Herrings (clupea harengus, clupea pallasii),excluding livers

and roes 3 II 5%

161 0303.60.00 Cod (gadus morhua, gadus ogac, gadus macrocephalus), other fish, excluding livers and roes:

3 II 5%

162 0303.71.00 Sardines (sardina pilchardus, sardinops spp), sardinella (sardinella spp), brisling or sprats(sprattus sprattus)

3 II 5%

163 0303.72.00 Haddock (melanogrammus aeglefinus) 3 II 5% 164 0303.73.00 Atlantic pollock (pollachius virens) 3 II 5% 165 0303.74.00 Mackerel (scomber scombrus, scomber australasicus,

scomber japonicus) 3 II 5%

166 0303.75.00 Dogfish and other sharks, dogfish (squalus spp) 3 II 5% 167 0303.76.00 Eels (anguilla spp) 3 II 5% 168 0303.77.00 Sea bass (dicentrarchus labrax, dicentrarchus punctatus) 3 II 5% 169 0303.78.00 Whiting (merluccius spp) and hake (urophycis spp) 3 II 5% 170 0303.79.00 Tilapia (tilapiinae), mullet , monkfish (lophius spp),

butterfish, sablefish (anoplopoma fimbria) 3 II 5%

171 0303.80.00 Livers and roes sturgeon roe , herring roe, salmon roe alaska pollock (theragra chalcogramma) roe mullet roe

3 II 5%

172 0304.00.00 Fish fillets and other fish meat (whether or not minced), fresh or chilled

3 I NIL

173 0304.00.00 Fish fillets and other fish meat (whether or not minced), frozen

3 II 5%

174 0304.10.00 Fresh or chilled: tilapia (tilapiinae) 3 I NIL 175 0304.10.00 Frozen: tilapia (tilapiinae) 3 II 5% 176 0304.11.00 Sword fish (Xiphias gladius) - fresh or chilled 3 I NIL 177 0304.21.00 Sword fish (Xiphias gladius) - frozen 3 II 5% 178 0304.12.00 Tooth fish (Dissostichus spp.) - fresh or chilled 3 I NIL

HSN codes



179 0304.22.00 Tooth fish (Dissostichus spp.) - frozen 3 II 5% 180 0304.19.00 Other - Hilsa, shark, seer, tuna, cuttlefish - fresh or chilled 3 I NIL 181 0304.29.00 Other - Hilsa, shark, seer, tuna, cuttlefish - frozen 3 II 5% 182 0304.20.00 Frozen fillets: cod halibut , fresh-water catfish, tilapia

(tilapiinae) alaska pollock (theragra chalcogramma) 3 II 5%

183 0304.90.00 Other: minced: surim, alaska pollock (theragra chalcogramma) - fresh or chilled

3 I NIL

184 0304.90.00 Other: minced: surim, alaska pollock (theragra chalcogramma) - frozen

3 II 5%

185 0305.00.00 Fish, dried, salted or in brine; smoked fish; whether or not cooked before or during the smoking process; flours, meals and pellets, of fish fit for human consumption

3 II 5%

186 0305.10.00 Flours, meals and pellets of fish, fit for human consumption 3 II 5% 187 0305.20.00 Livers and roes, dried, smoked, salted or in brine, salmon

roe, herring roe 3 II 5%

188 0305.30.00 Fish fillets, dried, salted or in brine, but not smoked smoked fish, including fillets:

3 II 5%

189 0305.41.00 Pacific salmon (oncorhynchus spp), atlantic salmon (salmo salar) and danube salmon (hucho hucho)

3 II 5%

190 0305.42.00 Herrings (clupea harengus, clupea pallasii) 3 II 5% 191 0305.49.00 Other, dried fish, whether or not salted but not smoked: 3 II 5% 192 0305.51.00 Cod (gadus morhua, gadus ogac, gadus macrocephalus) 3 II 5% 193 0305.59.00 Other fish, salted but not dried or smoked and fish in brin 3 II 5% 194 0305.61.00 Herrings (clupea harengus, clupea pallasii) 3 II 5% 195 0305.62.00 Cod (gadus morhua, gadus ogac, gadus macrocephalus) 3 II 5% 196 0305.63.00 Anchovies (engraulis spp) 3 II 5% 197 0305.69.00 Other fish (salted or in brine) 3 II 5%

HSN codes



198 0306.00.00 Crustaceans, whether in shell or not, live, fresh or chilled;

crustaceans, in shell, cokked by steaming or by boiling in water, chilled

3 I NIL

199 0306.00.00 Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption.

3 II 5%

200 0306.11.00 Rock lobster and other sea crawfish - frozen 3 II 5% 201 0306.21.00 Rock lobster and other sea crawfish - not frozen 3 I NIL 202 0306.12.00 Lobsters (homarus spp)- frozen 3 II 5% 203 0306.22.00 Lobsters (homarus spp) - not forzen 3 I NIL 204 0306.13.00 Shrimps and prawns - frozen 3 II 5% 205 0306.23.00 Shrimps and prawns - not frozen 3 I NIL 206 0306.14.00 Crabs: crabmeat - frozen 3 II 5% 207 0306.24.00 Crabs: crabmeat - not frozen 3 I NIL 208 0306.19.00 Other, including flours, meals and pellets of crustaceans, fit

for human consumption - frozen 3 II 5%

209 0306.29.00 Other, including flours, meals and pellets of crustaceans, fit for human consumption - not frozen

3 II 5%

210 0307.00.00 Molluscs, whether in shell or not, live, fresh or chilled; auatic inverterbrates other than crustaceans and molluscs live, fresh, chilled

3 I NIL

211 0307.00.00 Molluscs, whether in shell or not, frozen, dried, salted or in brine; auatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption.

3 II 5%

HSN codes



212 0307.10.00 Oysters - Live, fresh or chilled 3 I NIL 213 0307.14.00 Other, scallops, including queen scallops, of the genera

pecten, chlamys or placopecten - live, fresh or chilled 3 I NIL

214 0307.29.00 Other, mussels (mytilus spp, perna spp): live, fresh or chilled:

3 I NIL

215 0307.31.00 Farmed, cuttle fish (sepia officinalis, rossia macrosoma,sepiola spp) and squid (ommastrephes spp, loligo spp, nototodarus spp, sepioteuthis spp): live, fresh and chilled

3 I NIL

216 0307.39.10 Clams, clam meat - live, fresh and chilled 3 I NIL 217 0307.41.00 Live, fresh or chilled: squid: loligo 3 I NIL 218 0307.49.00 Squid: frozen fillets, loligo: loligo opalescens, loligo pealei,

octopus (octopus spp): 3 II 5%

219 0307.49.10 Squid tubes, frozen 3 II 5% 220 0307.49.20 Whole squids, frozen 3 II 5% 221 0307.49.30 Dried squids 3 II 5% 222 0307.51.00 OctopusLive, fresh or chilled 3 I NIL 223 0307.60.00 Snails, other than sea snails, other, including flours, meals

and pellets of aquatic invertebrates other than crustaceans, fit for human consumption:

3 II 5%

224 0307.91.00 Live, fresh or chilled: sea urchin: roe, conch 3 I NIL 225 0307.99.00 Live, fresh or chilled: sea urchin: roe, conch: Other 3 I NIL 226 0307.99.20 Jelly fish, dried, salted or frozen 3 II 5% 227 0307.99.90 Jelly fish, dried, salted or frozen: Other 3 II 5% 228 0308.00.00 Aquatic invertebrates other than crustaceans and molluscs,

live, fresh or chilled; 3 I NIL

HSN codes



229 0308.00.00 Aquatic invertebrates other than crustaceans and molluscs,

frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption.

3 II 5%

230 0401.00.00 Fresh milk and pateurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter (Excluding Ultra high temperature (UTH) milk

4 I NIL

231 0401.00.00 Ultra high temperature (UTH) milk 4 II 5% 232 0401.10.00 Fresh Milk of a fat content, by weight, not exceeding 1

percent liters 4 I NIL

233 0401.20.00 Fresh milk of a fat content, by weight, exceeding 1 percent but not exceeding 6 percent liters

4 I NIL

234 0401.30.00 Fresh milk of a fat content, by weight, exceeding 6 percent liters

4 I NIL

235 0402.00.00 Milk and cream, concentrated or containing added sugar or other sweetening matter including skimmed milk powder, milk food for babies, excluding condensed milk

4 II 5%

236 0402.10.00 In powder, granules or other solid forms, of a fat content,by weight, not exceeding 15 percent in powder, granules or other solid forms, of a fat content, by weight, exceeding 15percent

4 II 5%

237 0402.10.10 Skimmed milk powder and UHT milk 4 II 5% 238 0402.10.20 Milk and cream in powder, granules or other solid forms, of

a fat content by weight not exceeding 1.5% - Milk food for babies

4 II 5%

HSN codes



239 0402.10.90 Milk and cream in powder, granules or other solid forms, of

a fat content by weight not exceeding 1.5% - Other 4 II 5%

240 0402.21.00 Milk and cream in powder, granules or other solid forms, of a fat content by weight exceeding 1.5% - Not containing added sugar or other sweetening matter

4 II 5%

241 0402.29.00 Milk, cream (sweetened, fat content exceeding 1.5%) 4 II 5% 242 0402.29.10 Whole Milk (sweetened, fat content exceeding 1.5%) 4 II 5% 243 0402.29.20 Milk powder for babies (sweetened, fat content exceeding

1.5%) 4 II 5%

244 0402.91.00 Not containing added sugar or other sweetening matter 4 II 5% 245 0402.91.10 Condensed milk - Not containing added sugar or other

sweetening matter 4 IV 18%

246 0402.99.20 Condensed milk - Not containing added sugar or other sweetening matter

4 IV 18%

247 0402.99.00 Milk, cream (concentrated or sweetened)(Other whole milk)

4 II 5%

248 0403.00.00 Cream, yogurt, kephir and other fermented or acidified milk and cream, wheter or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.

4 II 5%

249 0403.10.00 Yogurt 4 II 5% 250 0403.90.00 Buttermilk 4 I NIL 251 0403.90.00 Curd 4 I NIL 252 0403.90.00 Lassi 4 I NIL 253 0404.00.00 Whey , whether or not concentrated or containing added

sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter not elsewhere specified or

4 II 5%

HSN codes



included.

254 0404.10.00 Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter: modified whey: whey protein concentrates.

4 II 5%

255 0404.90.00 Other products consisting of natural milk constituents 4 II 5% 256 0405.00.00 Butter and other fats (ghee, butter oil etc.,) and oils

derived from milk; dairy spreads 4 III 12%

257 0405.10.00 Butter 4 III 12% 258 0405.20.00 Dairy spreads 4 III 12% 259 0405.90.10 Butter oil 4 III 12% 260 0405.90.20 Ghee 4 III 12% 261 0406.00.00 Chena or paneer 4 I NIL 262 0406.00.00 Chena or paneer put up in unit container and bearing a

registered brand name 4 II 5%

263 0406.10.00 Curd (Fresh) 4 I NIL 264 0406.10.00 Fresh (unripened or uncured) cheese, including whey cheese 4 III 12% 265 0406.20.00 Grated or powdered cheese, of all kinds 4 III 12% 266 0406.30.00 Processed (process) cheese, not grated or powdered

(Cottage Cheese (Paneer)) 4 III 12%

267 0406.40.00 Blue-veined cheese 4 III 12% 268 0406.90.00 Other cheese: cheddar cheese , colby , other, including

mixtures 4 III 12%

269 0407.00.00 Birds' eggs, in shell, fresh, preserved or cooked: 4 I NIL 270 0407.00.00 Birds' eggs, in the shell, fresh, preserved or cooked 4 I NIL 271 0407.00.10 Sepcies gallus domesticus and ducks for hatching 4 I NIL 272 0407.00.20 Eggs of the species gallus amd ducks other that for 4 I NIL

HSN codes



hatching

273 0407.00.90 Birds' eggs, in shell, fresh, preserved or cooked:Other 4 I NIL 274 0407.20.00 Birds' eggs, in shell, fresh, preserved or cooked: For

hatching doz 4 I NIL

275 0407.40.00 Birds' eggs, in shell, fresh, preserved or cooked: Other doz 4 I NIL 276 0408.00.00 Birds eggs, not in shell, and egg yolks, fresh, dried, cooked

by styeaming or by boiling in water, moulded, frozen or otherwise preserved whether or not containing added sugar or other sweetening matter.

4 II 5%

277 0408.11.00 Egg yolks (dried) 4 II 5% 278 0408.19.00 Egg yolks (fresh, frozen, other preserved; not dried) 4 II 5% 279 0408.99.00 Birds' eggs (not in shell; frozen, preserved or cooked) 4 II 5% 280 0409.00.00 Natural Honey, other than put up in unit containiner and

bearing a registered brand name 4 I NIL

281 0409.00.00 Natural Honey, put up in unit containiner and bearing a registered brand name

4 II 5%

282 0409.10.00 Natural honey 4 I NIL 283 0409.20.00 Packaged for retail sale 4 II 5% 284 0410.00.00 Edible products of animal origin, not elsewhere specified or

included 4 II 5%

285 0410.00.10 Edible products of wild animal 4 II 5% 286 0410.00.20 Edible products of Turtle eggs and Salanganes nests 4 II 5% 287 0410.00.90 Edible products of animal origin, nesoi: Other 4 II 5% 288 0501.00.00 Human hair, unworked , whether or not washed or scoured;

waste of human hair 5 I NIL

289 0501.00.10 Human hair unworked, whether or not washed or scoured 5 I NIL 290 0501.00.20 Human hair waste 5 I NIL

HSN codes



291 0502.00.00 Pigs', hogs' or boars' bristles and hair ; badger hair and

other brush making hair; waste of such bristles or hair. 5 II 5%

292 0502.10.10 Pigs', hogs' or boars' bristles and hair 5 II 5% 293 0502.10.00 Waste of Pigs', hogs' or boars' bristles and hair 5 II 5% 294 0502.90.10 Badger hair and other brushmaking hair 5 II 5% 295 0502.90.20 Yak hair and other brushmaking hair 5 II 5% 296 0503.00.00 Horsehair (as defined in note 4) and horsehair waste,

whether or not put up as a layer with or without supporting material

5 II 5%

297 0504.00.00 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof; fresh, chilled, frozen, salted, in brine, dried or smoked

5 II 5%

298 0504.00.10 Guts of cattle fornatural food casings fresh, chilled, frozen, salted, in brine, dried or smoked

5 II 5%

299 0504.00.20 Guts of cattle sheep and goats for natural food casings fresh, chilled, frozen, salted, in brine, dried or smoked

5 II 5%

300 0504.00.31 Guts of other wild animals for natural food casings 5 II 5% 301 0504.40.00 Guts, bladders and stomachs of animals (other than fish),

whole and pieces thereof: prepared for use as sausage casings:

5 II 5%

302 0505.00.00 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, notfurther worked than cleaned, disinfected or treate for preservation; powder and waste of feathers or parts of feathers

5 II 5%

303 0505.10.10 Feathers of a kind used for stuffing; down of wild birds 5 II 5% 304 0505.90.10 Peacock tail and wind feather (trimmed or not) 5 II 5% 305 0505.90.21 Other feather (excluding for stuffing pupose) of wild birds 5 II 5%

HSN codes



306 0505.90.31 Powder and waste of feathers or other parts of feathers of

wild birds 5 II 5%

307 0505.90.91 Skins and other parts of birds of wild birds 5 II 5% 308 0506.00.00 Bones & horn cores, unworked , defatted, simply prepared

(but not cut to shape), treated with acid or glatinised; powder and waste of these products.

5 II 5%

309 0506.10.00 Ossein and bones treated with acid 5 II 5% 310 0506.10.11 Bones including horn cores, crushed of wild animlas 5 II 5% 311 0506.10.21 Bone grist of wild animals 5 II 5% 312 0506.10.31 Ossein of wild animals 5 II 5% 313 0506.10.41 Bones, hon-cones and parts thereof, not crushed: of wild

animals 5 II 5%

314 0506.90.11 Bone meal of wild animals 5 II 5% 315 0506.90.91 Bones, horn-cores (unworked, defatted, degelatinized);

powder and waste of wild animals 5 II 5%

316 0507.00.00 Ivory, tortoise-shell, whalebone, and wharebone hair, horns, antlers, hoovers, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products

5 II 5%

317 0507.10.20 Ivory powder and waste 5 II 5% 318 0507.90.00 Tortoise-shell, whalebone, antlers, hooves, claws; their

powder and waste 5 II 5%

319 0507.90.10 Hoof meal powder and waste 5 II 5% 320 0507.90.30 Hooves, claws, nails and beaks powder and waste 5 II 5% 321 0507.90.40 Antlers powder and waste 5 II 5% 322 0507.90.50 Buffalo horns powder and waste 5 II 5% 323 0507.90.60 Tortoise shell powder and waste 5 II 5% 324 0507.90.70 Claws and waste of tortoise sheel powder and waste 5 II 5%

HSN codes



325 0507.90.90 Tortoise-shell, whalebone, antlers, hooves, claws; their

powder and waste: Other 5 II 5%

326 0508 .00.00 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs,crustaceans or echinoderms and cuttlebone, unworked or simply prepared but not cut to shape; powder and waste thereof

5 II 5%

327 0508 .00.10 Coral unworked, powder/waste 5 II 5% 328 0508 .00.20 Chanks unworked, powder/waste 5 II 5% 329 0508 .00.30 Cowries unworked, powder/waste 5 II 5% 330 0508 .00.40 Cuttlefishl unworked, powder/waste 5 II 5% 331 0508 .00.50 Shells unworked, powder/waste 5 II 5% 332 0508 .00.90 shells of molluscs,crustaceans or echinoderms and

cuttlebone, unworked, powder/waste 5 II 5%

333 0509.00.00 Natural sponges of animal origin 5 II 5% 334 0510.00.00 Ambergris, castoreum, civet and musk; cantharides; bile,

wether or not dried; glands and other animal products used in the preparation of pharmaceutical products , fresh, chilled, frozen or otherwise provisionally preserved.

5 II 5%

335 0511.00.00 Animal products not elsewhere specified or included; dead animals of chapter 1 or3, unfit for human consumption, other than semen including frozen semen.

5 II 5%

336 0511.10.00 Bovine (bull) semen 5 II 5% 337 0511.91.00 Products of fish or crustaceans, molluscs or other aquatic

invertebrates; dead animals of chapter 3 5 II 5%

338 0511.91.10 Fish nails 5 II 5% 339 0511.91.20 Fish tails 5 II 5% 340 0511.91.30 Other fish waste 5 II 5% 341 0511.99.11 Silkworm pupae - Artemia 5 II 5%

HSN codes



342 0511.99.29 Sinews and tendons of wild life 5 II 5% 343 0511.99.91 Semen inclduing frozen semen 5 I NIL 344 0601.00.00 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes,

dormat, in growth or in flower; chicory plants and roots other than roots of heading 1212

6 I NIL

345 0601.10.00 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant in growth or in flower

6 I NIL

346 0601.20.00 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots

6 I NIL

347 0601.20.21 Chicory plants 6 I NIL 348 0601.20.22 Chicory roots 6 I NIL 349 0601.20.90 Other than roots of heading 1212 6 I NIL 350 0602.00.00 Other live plants (including their roots), cuttings and slips;

mushroom spawn 6 I NIL

351 0602.10.00 Unrooted cuttings and slips 6 I NIL 352 0602.20.00 Trees, shrubs and bushes, grafted or not, of kinds, which

bear edible fruits or nuts 6 I NIL

353 0602.30.00 Rhododendrons and azaleas, grafted or not 6 I NIL 354 0602.40.00 Roses, grafted or not 6 I NIL 355 0602.90.10 Mushroom spawn grafted or not 6 I NIL 356 0602.90.20 Flowering plants (Excluding roses and rhododerndrons)

grafted or not 6 I NIL

357 0602.90.30 Tissue culture plant grafted or not 6 I NIL 358 0602.99.00 Herbaceous perennials: orchid plants, with soil attached to

roots: chrysanthemums no, trees and poinsettias grafted or not

6 I NIL

359 0603.00.00 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached,

6 I NIL

HSN codes



impregnated or otherwise prepared

360 0603.11.00 Fresh roses 6 I NIL 361 0603.12.00 Fresh carnations 6 I NIL 362 0603.13.00 Fresh orchids 6 I NIL 363 0603.14.00 Fresh chrysanthemums 6 I NIL 364 0603.90.00 Cut flowers and flower buds (dried, dyed, bleached,

otherwise prepared) 6 I NIL

365 0604.00.00 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental puposes, fresh, dried, dyed, bleached, imregnated or otherwise prepared

6 I NIL

366 0604.10.00 Mosses and lichens 6 I NIL 367 0604.99.00 Foliage, branches, other parts of plants; grass (dried,

otherwise prepared) 6 I NIL

368 0701.00.00 Potatoes fresh or chilled 7 I NIL 369 0701.10.00 Potato Seed 7 I NIL 370 0702.00.00 Tomatoes, fresh or chilled 7 I NIL 371 0702.10.00 Cherry 7 I NIL 372 0702.30.00 Roma (plum type) 7 I NIL 373 0703.00.00 Onions, shallots, garlic, leeks and other alliaceous

vegetables, fresh or chilled 7 I NIL

374 0703.10.00 Onions and shallots: onion sets 7 I NIL 375 0703.20.00 Garlic 7 I NIL 376 0703.90.00 Leeks and other alliaceous vegetables 7 I NIL 377 0704.00.00 Cabbages, cauliflower, kohlrabi, kale and similar edible

brassicas, fresh or chilled 7 I NIL

HSN codes



378 0704.10.00 Cauliflower and headed broccoli (brassica oleracea, var

botrytis) 7 I NIL

379 0704.20.00 Brussels sprouts 7 I NIL 380 0704.90.00 Other (including sprouting broccoli, (brassica oleracea var

italica), cabbage, broccoli 7 I NIL

381 0705.00.00 Lettuce (Lactucasativa) and chicory (cichorium spp.), fresh or chilled

7 I NIL

382 0705.11.00 Head lettuce (cabbage lettuce) 7 I NIL 383 0705.21.00 Witloof chicory (cichorium intybus var foliosum) 7 I NIL 384 0706.00.00 Carrots, turnips, salad beetroot, salsify, celeriac, radishes

and similar eidble roots, fresh or chilled 7 I NIL

385 0706.10.00 Carrots and turnips 7 I NIL 386 0706.90.10 Horse radish fresh or chilled 7 I NIL 387 0706.90.20 Other radish fresh or chilled 7 I NIL 388 0706.90.30 Salad beetroot fresh or chilled 7 I NIL 389 0706.90.90 Carrots, turnips & other edible roots, fresh or chill: Other 7 I NIL 390 0707.00.00 Cucumbers and gherkins, fresh or chilled 7 I NIL 391 0708.00.00 Leguminous vegetables, shelled or unshelled, fresh or

chilled 7 I NIL

392 0708.10.00 Peas (pisum sativum) shelled or unshelled, fresh or chilled 7 I NIL 393 0708.20.00 Beans (vigna spp, phaseolus spp) shelled or unshelled, fresh

or chilled 7 I NIL

394 0708.90.00 Other leguminous vegetables shelled or unshelled, fresh or chilled

7 I NIL

395 0709.00.00 Other vegitables, fresh or chilled 7 I NIL 396 0709.10.00 Globe artichokes fresh or chilled 7 I NIL 397 0709.20.00 Asparagus fresh or chilled 7 I NIL 398 0709.30.00 Eggplants (aubergines) fresh or chilled 7 I NIL

HSN codes



399 0709.40.00 Celery other than celeriac fresh or chilled 7 I NIL 400 0709.51.00 Mushrooms of the genus agaricus 7 I NIL 401 0709.52.00 Truffles 7 I NIL 402 0709.59.00 Other mushrooms 7 I NIL 403 0709.60.00 Fruits of the genus capsicum (peppers) or of the genus

pimenta (eg, allspice) 7 I NIL

404 0709.60.10 Green Chilly of the genus capsicum or of the genus pimenta 7 I NIL 405 0709.60.90 Other Capsicum 7 I NIL 406 0709.70.00 Spinach, new zealand spinach and orache spinach (garden

spinach) 7 I NIL

407 0709.90.10 Olives 7 I NIL 408 0709.90.20 Curry Banana (Plantain) 7 I NIL 409 0709.90.30 Pumpkins 7 I NIL 410 0709.90.40 Green Pepper 7 I NIL 411 0709.90.50 Mixed vegetables 7 I NIL 412 0700.00.00 Herb, bark, dry plant, dry root, commonly known as jari

booti and dry flower 7 II 5%

413 0710.00.00 Vegetables (uncooked or cooked by steaming or boiling in water), frozen

7 II 5%

414 0710.10.00 Potatoes uncooked or cooked by steaming or boiling in water

7 II 5%

415 0710.21.00 Peas (pisum sativum) shelled or unshelled, fresh or chilled 7 II 5% 416 0710.22.00 Beans (vigna spp, phaseolus spp) shelled or unshelled, fresh

or chilled 7 II 5%

417 0710.29.00 Other leguminous vegetables (uncooked, cooked by steaming or boiling in)

7 II 5%

418 0710.30.00 Spinach, new zealand spinach and orache spinach(garden spinach)

7 II 5%

HSN codes



419 0710.40.00 Sweet corn 7 II 5% 420 0710.80.00 Other vegetables un cooked or cooked by steaming or

boiling in water 7 II 5%

421 0710.80.10 Terragon un cooked or cooked by steaming or boiling in water

7 II 5%

422 0711.00.00 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, insulphur water or in other preservative solution), but unsuitable in that state for immediate consumption

7 II 5%

423 0711.10.00 Onions provisionally preserved 7 II 5% 424 0711.20.00 Olives provisionally preserved 7 II 5% 425 0711.30.00 Capers provisionally preserved 7 II 5% 426 0711.40.00 Cucumbers and gherkins provisionally preserved 7 II 5% 427 0711.51.00 Mushrooms of the genus agaricus provisionally preserved 7 II 5% 428 0711.90.10 Green pepper in brine provisionally preserved 7 II 5% 429 0711.90.20 Assorted canned vegetables provisionally preserved 7 II 5% 430 0712.00.00 Dried vegetables, whole, cut, sliced, broken or in powder,

but not further prepared 7 I NIL

431 0712.10.00 Potatoes whether or not cut or sliced but not further prepared

7 I NIL

432 0712.20.00 Onions: powder or flour 7 I NIL 433 0712.30.00 Mushrooms and truffles 7 I NIL 434 0712.31.00 Mushrooms of the genus agaricus 7 I NIL 435 0712.32.00 Wood ears (Auricularia spp.) 7 I NIL 436 0712.33.00 Jelly fungi (tremella spp.) 7 I NIL 437 0712.90.00 Other vegetables; mixtures of vegetables: garlic: powder or

flour sweet corn seeds of a kind used for sowing other vegetables; mixtures of vegetables

7 I NIL

HSN codes



438 0712.90.10 Asparagus, dried 7 I NIL 439 0712.90.20 Dehydrated garlic powder 7 I NIL 440 0712.90.30 Dehydrated garlic flakes 7 I NIL 441 0712.90.40 Dried Garlic 7 I NIL 442 0712.90.50 Marjoram, oregano 7 I NIL 443 0712.90.60 Potatoes powder or flour 7 I NIL 444 0713.00.00 Dried leguminous vegetables, shelled, whether or not

skinned or split 7 I NIL

445 0713.00.00 Leguminous vegetables, dried shelled 7 I NIL 446 0713.10.00 Peas (pisum sativum): seeds of a kind used for sowing split

peas, green peas, yellow peas, austrian winter peas 7 I NIL

447 0713.20.00 Chickpeas (garbanzos), seeds of a kind used for sowing, beans (vigna spp, phaseolus spp):

7 I NIL

448 0713.31.00 Beans of the species vigna mungo (l) hepper or vigna radiata (l) wilczek: seeds of a kind used for sowing

7 I NIL

449 0713.32.00 Small red (adzuki) beans (phaseolus or vigna angularis),seeds of a kind used for sowing

7 I NIL

450 0713.33.00 Kidney beans, including white pea beans(phaseolus vulgaris): seeds of a kind used for sowing, navy or pea beans, dark red kidney beans, light red kidney beans

7 I NIL

451 0713.39.00 Seeds of a kind used for sowing, cowpeas, black beans, great northern beans, baby lima beans other lima beans, pinto beans, other white beans

7 I NIL

452 0713.40.00 Lentils: seeds of a kind used for sowing 7 I NIL 453 0713.50.00 Broad beans (vicia faba var major) and horse beans (vicia

faba var equina and vicia faba var minor):seeds of a kind used for sowing

7 I NIL

454 0713.90.00 Seeds of a kind used for sowing 7 I NIL

HSN codes



455 0714.00.00 Manioc arrowroot, salep, Jerusalem, artichokes, sweet

potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith

7 I NIL

456 0714.00.00 Manioc arrowroot, salep, Jerusalem, artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets.

7 II 5%

457 0714.10.00 Cassava (manioc) Tapioca, dried fresh or chilled 7 I NIL 458 0714.20.00 Sweet potatoes fresh or chilled 7 I NIL 459 0714.90.00 Other roots and tubers with high starch or inulin content;

sago pith 7 I NIL

460 0801.00.00 Brazil nuts & cashew nuts, fresh or dried, whether or not shelled or peeled.

8 III 12%

461 0801.00.00 Coconuts fresh or dried, whether or not shelled or peeled. 8 I NIL 462 0801.10.00 Coconuts 8 I NIL 463 0801.11.00 Dessicated coconut 8 I NIL 464 0801.19.90 Other coconut products 8 I NIL 465 0801.20.00 Brazil nuts 8 III 12% 466 0801.21.00 Brazil nuts in shell 8 III 12% 467 0801.22.00 Brazil nuts shelled 8 III 12% 468 0801.31.00 Raw cashew 8 III 12% 469 0802.00.00 Other nuts, fresh such as Almonds, Hazelnuts or filberts

(Coryius spp.) walnuts Chestnuts (Castabea spp.) 8 I NIL

470 0802.00.00 Other nuts, dried whether or not shelled or peeled such as Almonds, Hazelnuts or filberts (Coryius spp.) walnuts Chestnuts (Castabea spp.), Pistachios, Macadamia Nuts, Kola nuts (Cola spp.), other than areca nuts

8 III 12%

471 0802.00.00 Dried areca nuts, whether or not shelled or peeled 8 II 5%

HSN codes



472 0802.11.00 Almond (in shell; fresh ) 8 I NIL 473 0802.11.00 Almond (in shell; dried) 8 III 12% 474 0802.21.00 Hazelnuts, filberts (in shell; fresh ) 8 I NIL 475 0802.21.00 Hazelnuts, filberts (in shell; dried) 8 III 12% 476 0802.31.00 Walnuts in shell - fresh 8 I NIL 477 0802.31.00 Walnet in shell - dried 8 III 12% 478 0802.40.00 Chestnuts, castanea spp (shelled or not; fresh ) 8 I NIL 479 0802.40.00 Chestnuts, castanea spp (shelled or not; dried) 8 III 12% 480 0802.50.00 Pistachios (shelled or not) - fresh 8 I NIL 481 0802.50.00 Pistachios (shelled or not) - dried 8 III 12% 482 0802.60.00 Macadamia (shelled or not; fresh) 8 I NIL 483 0802.60.00 Macadamia (shelled or not; dried) 8 III 12% 484 0802.90.11 Arecanut/Betel nut dried 8 II 5% 485 0803.00.00 Bananas including plantains, fresh or dried 8 I NIL 486 0804.00.00 Dates, figs, pineapples, avocados, guavas, mangoes, and

mangosteens, fresh 8 I NIL

487 0804.00.00 Dates, figs, pineapples, avocados, guavas, mangoes, and mangosteens, dried

8 III 12%

488 0804.10.00 Dates - fresh 8 I NIL 489 0804.10.20 Soft / wet dates 8 I NIL 490 0804.10.30 Hard dates (dry dates) 8 III 12% 491 0804.20.00 Figs 8 I NIL 492 0804.20.90 Dried Figs 8 III 12% 493 0804.30.00 Pineapples - fresh 8 I NIL 494 0804.30.00 Pineapples - dried 8 III 12% 495 0804.40.00 Avocados - fresh 8 I NIL 496 0804.40.00 Avocados - dried 8 III 12% 497 0804.50.00 Guavas, mangoes and mangosteens - fresh 8 I NIL

HSN codes



498 0804.50.00 Guavas, mangoes and mangosteens - dried 8 III 12% 499 0804.50.30 Mangoes, sliced dried 8 III 12% 500 0805.00.00 Citrus fruit, such as Oranges, Mandarins (including

tangerines and satsumas); clementines, wilkings and similar citrus hybrids, grapefruit including pemelos, Lemons (Citrus limon, citurs limonum) and limes (citrus aurantifolia, citurs latifolia), fresh

8 I NIL

501 0805.10.00 Oranges fresh 8 I NIL 502 0805.12.00 Temple oranges - fresh 8 I NIL 503 0805.20.00 Mandarins (including tangerines and

satsumas);clementines, wilkings and similar citrus hybrids: 8 I NIL

504 0805.22.00 Tangerines - fresh 8 I NIL 505 0805.40.00 Grapefruit including pemelos 8 I NIL 506 0805.50.00 Lemons (citrus limon, citrus limonum) and limes(citrus

aurantifolia), lemons , limes 8 I NIL

507 0805.90.00 Other citrus fruit (fresh ) 8 I NIL 508 0806.00.00 Grapes, fresh 8 I NIL 509 0806.00.00 Grapes, dried, and raisins 8 III 12% 510 0806.10.00 Fresh grapes 8 I NIL 511 0806.20.00 Dried (including raisins) 8 III 12% 512 0806.20.10 Dried grapes (Raisins) 8 III 12% 513 0807.00.00 Melons (including watermelons) and papayas, fresh 8 I NIL 514 0807.10.00 Melons (including watermelons), cantaloupes, watermelons

(Other melons) 8 I NIL

515 0807.20.00 Papayas (papaws) 8 I NIL 516 0808.00.00 Apples, pears and quinces, fresh 8 I NIL 517 0808.10.00 Fresh Apples 8 I NIL 518 0808.20.00 Fresh Pears and quinces 8 I NIL

HSN codes



519 0809.00.00 Apricots, cherries, peaches (including nectarines), plums &

sloes, fresh 8 I NIL

520 0809.10.00 Apricots - Fresh 8 I NIL 521 0809.20.00 Cherries - Fresh 8 I NIL 522 0809.22.00 Sweet varieties fresh 8 I NIL 523 0809.24.00 Tart varieties fresh 8 I NIL 524 0809.30.00 Peaches, including nectarines fresh 8 I NIL 525 0809.40.00 Plums (including prune plums) and sloes fresh 8 I NIL 526 0810.00.00 Other fruit scuh as strawberries, rasberries, blackberries,

mulberries, 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

8 I NIL

527 0810.10.00 Strawberries 8 I NIL 528 0810.20.00 Raspberries, blackberries, mulberries and loganberries 8 I NIL 529 0810.30.00 Black, white or red currants and gooseberries (other than

kiwi fruit) 8 I NIL

530 0810.40.00 Cranberries, blueberries and other fruits of the genus vaccinium: blueberries

8 I NIL

531 0810.50.00 Kiwifruit 8 I NIL 532 0810.60.00 Durians 8 I NIL 533 0810.90.10 Pomegranates 8 I NIL 534 0811.00.00 Fruit and nuts, uncooked or cooked by steaming or boiling

in water, frozen, whether or not containing added sugar or other sweetening matter.

8 II 5%

535 0811.10.00 Strawberries 8 II 5% 536 0811.10.10 Strawberries contained added sugar 8 II 5%

HSN codes



537 0811.10.20 Straberries not sontained added sugar 8 II 5% 538 0811.20.00 Raspberries, blackberries, mulberries, loganberries, black,

white or red currants andgooseberries (other than kiwi fruit)

8 II 5%

539 0811.20.10 Raspberries, blackberries, mulberries, loganberries, black, white or red currants andgooseberries (other than kiwi fruit) contained added sugar

8 II 5%

540 0811.20.20 Raspberries, blackberries, mulberries, loganberries, black, white or red currants andgooseberries (other than kiwi fruit) not sontained added sugar

8 II 5%

541 0811.90.00 Wild, cultivated cherries: sweet varieties, tart varieties 8 II 5% 542 0811.90.10 Wild, cultivated cherries: sweet varieties, tart varieties -

Contained added sugar 8 II 5%

543 0811.90.90 Wild, cultivated cherries: sweet varieties, tart varieties - not sontained added sugar

8 II 5%

544 0812.10.00 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.

8 II 5%

545 0812.90.00 Mango slices in brine 8 II 5% 546 0812.90.00 Other fruit and nuts (provisionally preserved by

preservative solution) 8 II 5%

547 0813.00.00 Fruit, dried, other than that of Heading 801 to 0806; mistures of nuts or dried fruits of Chapter 8

8 III 12%

548 0813.10.00 Apricots, prunes 8 III 12% 549 0813.20.00 Dried prunes 8 III 12% 550 0813.30.00 Apples 8 III 12% 551 0813.40.00 Other fruit: wild blueberries 8 III 12%

HSN codes



552 0813.40.20 Singoda whole (Water nut) 8 III 12% 553 0813.40.90 Otherdried fruits 8 III 12% 554 0813.50.00 Mixtures of nuts or dried fruits of Chapter 8 8 III 12% 555 0813.52.00 Mixtures of nuts or dried fruits - Containing only fruit 8 III 12% 556 0813.54.00 Mixtures of nuts or dried fruits - Containing only nuts 8 III 12% 557 0814.00.00 Peel of citrus fruit or melon including watermelons), fresh 8 I NIL 558 0814.00.00 Peel of citrus fruit or melons (including watermelons),

frozen, dried or provisionally preserved in brine, in sulfur water or in other preservative solutions

8 II 5%

559 0901.00.00 Coffee beans - not roasted 9 I NIL 560 0901.00.00 Coffee, whether or not roasted or decaffeinated; coffee

husks and skins; coffee substitutes containing coffee in any proportion, other than coffee beans not roasted.

9 II 5%

561 0901.11.00 Coffee (not roasted, not decaffeinated) 9 II 5% 562 0901.12.00 Coffee (not roasted, decaffeinated) 9 II 5% 563 0901.21.00 Coffee (roasted, not decaffeinated) 9 II 5% 564 0901.22.00 Coffee (roasted, decaffeinated) 9 II 5% 565 0901.30.00 Coffee husks and skins 9 II 5% 566 0901.40.00 Coffee substitutes containing coffee 9 II 5% 567 0902.00.00 Unprocessed green leaves of tea 9 I NIL 568 0902.00.00 Tea, whether or not flavoured, other than unporcessed

green leaves of tea 9 II 5%

569 0902.10.00 Green tea (not fermented) in immediate packings of a content not exceeding 3 (661 lb)

9 II 5%

570 0902.20.00 Other green tea (not fermented) 9 II 5% 571 0902.20.10 Green tea in packets with contents exceeding 3 Kg but not

excedding 20 Kg 9 II 5%

572 0902.20.20 Green Tea in bulk 9 II 5%

HSN codes



573 0902.20.30 Green tea agglomerated in forms such as ball, brick and

tables 9 II 5%

574 0902.20.40 Green tea waste 9 II 5% 575 0902.30.00 Black tea (fermented) and partly fermented tea, in

immediate packings of a content not exceeding 3(661 lb) 9 II 5%

576 0902.40.00 Other black tea (fermented) and other partly fermented tea

9 II 5%

577 0903.00.00 Mate 9 II 5% 578 0904.00.00 Pepper of genus piper, dried or crushed or ground fruits of

the genus Capsicum or of the genus pimenta 9 II 5%

579 0904.11.00 Pepper neither crushed nor ground 9 II 5% 580 0904.11.10 Pepper, long 9 II 5% 581 0904.11.20 Light black pepper 9 II 5% 582 0904.11.30 Black pepper, grabled 9 II 5% 583 0904.11.40 Black pepper ungarbled 9 II 5% 584 0904.11.50 Green pepper, dehydrated 9 II 5% 585 0904.11.60 Pepper pinheads 9 II 5% 586 0904.11.70 Green pepper, frozen or dried 9 II 5% 587 0904.11.80 Pepper other than green, forzen 9 II 5% 588 0904.12.00 Pepper - Crushed or ground 9 II 5% 589 0904.20.00 Fruits of the genus capsicum (peppers) or of the genus

pimenta (eg, allspice), dried or crushed or ground 9 II 5%

590 0904.20.10 Dried chillies 9 II 5% 591 0904.20.20 Chilly powder 9 II 5% 592 0904.20.30 Fruits of the genus capsicum 9 II 5% 593 0904.20.40 Chilly seed 9 II 5% 594 0904.20.50 Jamaica pepper 9 II 5% 595 0905.00.00 Vanilla 9 II 5%

HSN codes



596 0905.00.10 Vanilla beans 9 II 5% 597 0905.00.20 Vanilla powder 9 II 5% 598 0906.00.00 Cinnamon and cinnamon-tree flowers 9 II 5% 599 0906.11.00 Cinnamon (Cinnamomum zeylanicum Blume) Neither

crushed nor ground 9 II 5%

600 0906.11.10 Cinnamon bark Neither crushed nor ground 9 II 5% 601 0906.11.20 Cinnamon tree flowers Neither crushed nor ground 9 II 5% 602 0906.20.00 Cinnamon Crushed or ground 9 II 5% 603 0907.00.00 Cloves (whole fruit, cloves and stems) 9 II 5% 604 0907.00.10 Cloves (whole fruit, cloves and stems) , extracted 9 II 5% 605 0907.00.20 Cloves (whole fruit, cloves and stems) , not extracted 9 II 5% 606 0908.00.00 Nutmeg, mace and cardamoms 9 II 5% 607 0908.10.10 Nutmeg in shell 9 II 5% 608 0908.20.00 Mace 9 II 5% 609 0908.30.00 Cardamoms 9 II 5% 610 0909.00.00 Seeds of anise, badian, fennel, coriander, cumin or

caraway; juniper berries other than seed quality 9 II 5%

611 0909.10.00 Seeds of Anise or badian 9 II 5% 612 0909.20.00 Seeds of Coriander 9 II 5% 613 0909.30.00 Seeds of cumin 9 II 5% 614 0909.40.00 Seeds of caraway 9 II 5% 615 0909.50.00 Seeds of Chillie Seeds, fennel; juniper berries 9 II 5% 616 0909.50.00 Seeds of fennel; juniper berries 9 II 5% 617 0910.00.00 Ginger other than fresh genger, saffron, tumeric (curcuma)

other than fresh turmeric, thyme, bay leaves, curry and other spices

9 II 5%

618 0910.10.00 Ginger fresh 9 I NIL 619 0910.10.20 Ginger Dried unbleached 9 II 5%

HSN codes



620 0910.10.30 Ginger Dried Bleached 9 II 5% 621 0910.10.40 Ginger Powder 9 II 5% 622 0910.10.90 Ginger, saffron, tumeric, thyme, bay leaves etc: Other 9 II 5% 623 0910.20.00 Saffron 9 II 5% 624 0910.20.10 Safdfron stigma 9 II 5% 625 0910.20.20 Saffron stamen 9 II 5% 626 0910.30.10 Turmeric (curcuma) -fresh 9 I NIL 627 0910.30.20 Turmeric dried 9 II 5% 628 0910.30.30 Turmeric powder 9 II 5% 629 0910.40.00 Thyme; bay leaves 9 II 5% 630 0910.91.00 Mixtures referred to in note 1(b) to this chapter 9 II 5% 631 0910.99.00 Other spices 9 II 5% 632 0910.99.11 Celery seed other than celeriac, mushrooms and truffles: 9 II 5% 633 0910.99.12 Fenugreek ssed 9 II 5% 634 0910.99.13 Dill seed 9 II 5% 635 0910.99.14 Ajwain seed 9 II 5% 636 0910.99.15 Cassia torea seed 9 II 5% 637 0910.99.21 Cassia torea powder 9 II 5% 638 0910.99.22 Cumin powder 9 II 5% 639 0910.99.23 Celery powder 9 II 5% 640 0910.99.24 Fenugreek powder 9 II 5% 641 0910.99.25 Dill powder 9 II 5% 642 0910.99.26 Poppy powder 9 II 5% 643 0910.99.27 Mustard powder 9 II 5% 644 0910.99.31 Cardamom husk 9 II 5% 645 1001.00.00 Wheat and Meslin 10 I NIL 646 1001.10.00 Durum wheat: 10 I NIL 647 1001.10.10 Durum wheat of seed quality 10 I NIL

HSN codes



648 1001.90.10 Wheat of seed qulaity 10 I NIL 649 1001.90.31 Meslin of seed qulaity 10 I NIL 650 1002.00.00 Rye 10 I NIL 651 1003.00.00 Barley 10 I NIL 652 1004.00.00 Oats 10 I NIL 653 1005.00.00 Corn (maize) 10 I NIL 654 1006.00.00 Rice 10 I NIL 655 1006.10.00 Rice in the husk ( rough) 10 I NIL 656 1006.20.00 Husked (brown) rice: 10 I NIL 657 1006.30.00 Semi-milled or wholly milled rice, whether or not polished

or glazed: parboiled: 10 I NIL

658 1006.40.00 Broken rice 10 I NIL 659 1007.00.00 Grain sorghum: 10 I NIL 660 1007.20.00 Grain sorghum: seed of a kind used for sowing 10 I NIL 661 1008.00.00 Buckwheat, millet & canary seed, other cereals such as

Jawar, Bajra, Ragi) 10 I NIL

662 1008.10.00 Buckwheat 10 I NIL 663 1008.20.00 Millet 10 I NIL 664 1008.20.11 Jawar of seed qulaity 10 I NIL 665 1008.20.21 Bajra of seed quality 10 I NIL 666 1008.20.31 Rago (finger millet) of seed quality 10 I NIL 667 1008.30.00 Canary seed 10 I NIL 668 1008.90.00 Other cereals: 10 I NIL 669 1101.00.00 Wheat flour or meslin flour 11 I NIL 670 1102.00.00 Cereal flours other than wheat or meslin i.e. maixe (corn)

flour, Rye flour etc., 11 I NIL

671 1102.10.00 Rye flour 11 I NIL 672 1102.20.00 Maize (corn) flour 11 I NIL

HSN codes



673 1102.30.00 Rice flour 11 I NIL 674 1102.90.00 Other (cereal flours-other than of rye flour, maize flour,rice

flour) 11 I NIL

675 1103.00.00 Ceral groats, meal and pellets, other than those put up in unit container and bearing a registered brand name.

11 I NIL

676 1103.00.00 Ceral groats, meal and pellets, put up in unit container and bearing a registered brand name.

11 II 5%

677 1103.11 .00 Groats and meal, of wheat (other than those put up in unit container and bearing a registered brand name)

11 I NIL

678 1103.11 .00 Groats and meal, of wheat (put up in unit container and bearing a registered brand name)

11 II 5%

679 1103.12.00 Groats and meal, of oats (other than those put up in unit container and bearing a registered brand name)

11 I NIL

680 1103.12.00 Groats and meal, of oats (put up in unit container and bearing a registered brand name)

11 II 5%

681 1103.13.00 Groats and meal of maize (corn) (other than those put up in unit container and bearing a registered brand name)

11 I NIL

682 1103.13.00 Groats and meal of maize (corn) (put up in unit container and bearing a registered brand name)

11 II 5%

683 1103.14.00 Groats and meal of rice (other than those put up in unit container and bearing a registered brand name)

11 I NIL

684 1103.14.00 Groats and meal of rice (put up in unit container and bearing a registered brand name)

11 II 5%

685 1103.19.00 Groats and meal, of other cereals (cereal groats & meal excluding o f wheat, oats, maize and rice) (other than those put up in unit container and bearing a registered brand name)

11 I NIL

HSN codes



686 1103.19.00 Groats and meal, of other cereals (cereal groats & meal

excluding o f wheat, oats, maize and rice) (put up in unit container and bearing a registered brand name)

11 II 5%

687 1103.21.00 Groats and meal, Pellets of wheat (other than those put up in unit container and bearing a registered brand name)

11 I NIL

688 1103.21.00 Groats and meal, Pellets of wheat (put up in unit container and bearing a registered brand name)

11 II 5%

689 1103.29.00 Groats and meal, of other cereals (pellets of cereals excluding those of wheat) (other than those put up in unit container and bearing a registered brand name)

11 I NIL

690 1103.29.00 Groats and meal, of other cereals (pellets of cereals excluding those of wheat) (put up in unit container and bearing a registered brand name)

11 II 5%

691 1104.00.00 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [i.e. of oats, maize or other cereals]

11 II 5%

692 1104.11.00 Rolled or flaked grains of barley 11 II 5% 693 1104.12.00 Rolled or flaked grains of oats 11 II 5% 694 1104.19.00 Rolled or flaked grains of other cereals 11 II 5% 695 1104.21.00 Other worked grains, of barley (hulled, pearled, sliced,

kibbled) 11 II 5%

696 1104.22.00 Other worked grains, of oats (hulled, pearled, sliced, kibbled)

11 II 5%

697 1104.23.00 Other worked grains, of maize (corn, hulled, pearled, sliced, kibbled)

11 II 5%

698 1104.29.00 Other worked Other worked grains, of other cereals (hulled, pearled, sliced, kibbled)

11 II 5%

HSN codes



699 1104.30.00 Germ of cereals (whole, rolled, flaked or ground 11 II 5% 700 1105.00.00 Flour, of potatoes 11 I NIL 701 1105.00.00 Meal, powder, flakes, granules and pellets of potatoes 11 II 5% 702 1106.00.00 Flour, of the dried leguminous vegetables of heading 0713

(pulses) of sago or of roots of tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind of singoda, mango flour,etc.,

11 I NIL

703 1106.00.00 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) of sago or of roots of tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind of singoda, etc

11 II 5%

704 1106.30.00 Flour, of fruit, nuts, peel of citrus fruit or melons 11 I NIL 705 1106.30.00 Meal and powder of fruit, nuts, peel of citrus fruit or melons 11 II 5% 706 1107.00.00 Malt, whether or not roasted 11 IV 18% 707 1107.10.00 Malt (not roasted) 11 IV 18% 708 1107.20.00 Malt (roasted) 11 IV 18% 709 1108.00.00 Starches, inulin 11 III 12% 710 1108.11.00 Wheat starch 11 III 12% 711 1108.12.00 Maize (corn) starch 11 III 12% 712 1108.13.00 Potato starch 11 III 12% 713 1108.14.00 Cassava (manioc) starch 11 III 12% 714 1108.19.00 Starch; inulin - Other 11 III 12% 715 1108.19.10 Starch; inulin - Other ; Sago 11 III 12% 716 1108.19.90 Starch; inulin - Other ; Other 11 III 12% 717 1108.20.00 Inulin 11 III 12% 718 1109.00.00 Wheat gluten, whether or not dried 11 II 5% 719 1100.00.00 Flour [1101, 1102, 1105, 1106] Aata, amida, besan etc. [other

than those put up in unit container and bearing a 11 I NIL

HSN codes



registered brand name]

720 1201.00.00 Soybeans, whether or not broken: of seed quality 12 I NIL 721 1201.00.00 Soybeans, whether or not broken: Other than of seed

quality 12 II 5%

722 1202.00.00 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken - of seed quality

12 I NIL

723 1202.00.00 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken - other than of seed quality

12 II 5%

724 1202.10.11 Ground-nuts (in shell; not roasted or otherwise cooked) - H.P.S. - of seed quality

12 I NIL

725 1202.10.19 Ground-nuts (in shell; not roasted or otherwise cooked) - H.P.S. - other than of seed quality

12 II 5%

726 1202.10.10 Groundnut or Peanut oil seeds 12 I NIL 727 1202.20.10 Ground-nuts (shelled; not roasted or otherwise cooked):

Kernals, H.P.S. 12 I NIL

728 1202.20.10 Ground-nuts (shelled; not roasted or otherwise cooked): Kernals, H.P.S.: other

12 I NIL

729 1203.00.00 Copra 12 II 5% 730 1204.00.00 Linseed (Flaxseed), whether or not broken: of seed quality 12 I NIL 731 1204.00.00 Linseed (Flaxseed), whether or not broken: other than of

seed quality 12 II 5%

732 1204.00.10 Lin oil seeds 12 I NIL 733 1204.30.10 Castor oil seeds 12 I NIL 734 1205.00.00 Rape or colza seeds, whether or not broken : of seed quality 12 I NIL 735 1205.00.00 Rape or colza seeds, whether or not broken: other than of

seed quality 12 II 5%

736 1206.00.00 Sunflower seeds, whether or not broken : of seed quality 12 I NIL

HSN codes



737 1206.00.00 Sunflower seeds, whether or not broken : other than of seed

quality 12 II 5%

738 1206.00.10 Sunflower oil seeds 12 I NIL 739 1207.00.00 Other oil seeds and oleginous fruits (i.e. Plam nuts and

kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Popply seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken: of seed quality

12 I NIL

740 1207.00.00 Other oil seeds and oleginous fruits (i.e. Plam nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Popply seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken: other than of seed quality

12 II 5%

741 1207.10.10 Palm nuts and kernels (whether or not broken): of seed quality

12 I NIL

742 1207.10.90 Palm nuts and kernels (whether or not broken): other than of seed quality

12 II 5%

743 1207.20.10 Cotton seeds: of seed quality 12 I NIL 744 1207.20.90 Cotton seeds: other than of seed quality 12 II 5% 745 1207.30.10 Castor seeds: of seed quality 12 I NIL 746 1207.30.90 Castor seeds: other than of seed quality 12 II 5% 747 1207.40.10 Sesamum seeds : Of seed quality 12 I NIL 748 1207.40.90 Sesamum seeds : Other than of seed quality 12 II 5% 749 1207.50.10 Mustard seeds : of seed quality 12 I NIL 750 1207.50.90 Mustard seeds : other than of seed quality 12 II 5% 751 1207.60.10 Safflower (Carthamus tinctorius) seeds : of seed qulaity 12 I NIL 752 1207.60.90 Safflower (Carthamus tinctorius) seeds: other than of seed 12 II 5%

HSN codes



qulaity

753 1207.91.10 Poppy seeds: of seed quality 12 I NIL 754 1207.91.90 Poppy seeds: other than of seed quality 12 II 5% 755 1207.92.10 Shea nuts (karite nuts, whether or not broken) : of seed

qulaity 12 I NIL

756 1207.92.90 Shea nuts (karite nuts, whether or not broken) : other than of seed qulaity

12 II 5%

757 1207.99.10 Ajams seed: of seed quality 12 I NIL 758 1207.99.10 Ajams seeds: other than of seed quality 12 II 5% 759 1207.99.20 Mango Kernel: of seed quality 12 I NIL 760 1207.99.20 Mango Kernel: other than of seed quality 12 II 5% 761 1207.99.30 Nigar seed: of seed quality 12 I NIL 762 1207.99.30 Nigar seed: other than of seed quality 12 II 5% 763 1207.99.40 Kokam : of seed qulaity 12 I NIL 764 1207.99.40 Kokam : other than of seed qulaity 12 II 5% 765 1208.00.00 Flour & meal of oil seeds or oleaginous fruits, other than

thaose of mustard 12 II 5%

766 1208.10.00 Flours and meal of soya beans 12 II 5% 767 1208.90.00 Flour & meal of oil seeds or oleaginous fruits, other than

thaose of mustard : other 12 II 5%

768 1209.00.00 Seeds, fruit and spores, of a kind used for sowing 12 I NIL 769 1209.10.00 Sugar beet seed (beet seed) 12 I NIL 770 1209.21.00 Lucerne (alfalfa) seed 12 I NIL 771 1209.22.00 Clover (trifolium spp.) Seed 12 I NIL 772 1209.23.00 Fescue seed 12 I NIL 773 1209.24.00 Kentucky blue grass (poa pratensis l.) Seed 12 I NIL 774 1209.25.00 Rye grass seed 12 I NIL 775 1209.26.00 Timothy grass seed 12 I NIL

HSN codes



776 1209.29.00 Other seeds of forage plants 12 I NIL 777 1209.29.10 Australian lupin seed 12 I NIL 778 1209.30.00 Seeds of herbaceous plants cultivated principally for their

flowers 12 I NIL

779 1209.91.00 Vegetable seeds of a kind used for sowing 12 I NIL 780 1209.91.10 Vegetable seeds : of Cabbage 12 I NIL 781 1209.91.20 Vegetable seeds : of Cauliflower 12 I NIL 782 1209.91.30 Vegetable seeds : of Onion 12 I NIL 783 1209.91.40 Vegetable seeds : of Pea 12 I NIL 784 1209.91.50 Vegetable seeds : of Radish 12 I NIL 785 1209.91.60 Vegetable seeds : of Tomato 12 I NIL 786 1209.99.00 Vegetable seeds: Other: fruit and spores of a kind used for

sowing 12 I NIL

787 1210.00.00 Hop cones, fresh 12 I NIL 788 1210.10.00 Hop cones, dried; whether or not ground,powdered or in

the form of pellets; lupulin 12 II 5%

789 1211.00.00 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

12 I NIL

790 1211.00.00 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered

12 II 5%

791 1211.10.00 Liquorice roots , fresh 12 I NIL 792 1211.10.00 Liquorice roots, frozen or dried, whether or not cut, crushed

or powdered 12 II 5%

793 1211.20.00 Ginseng roots, fresh 12 I NIL 794 1211.20.00 Ginseng roots , frozen or dried, whether or not cut, crushed 12 II 5%

HSN codes



or powdered

795 1211.90.11 Ambrette seeds, fresh 12 I NIL 796 1211.90.11 Ambrette seeds -frozen or dried, whether or not cut,

crushed or powdered 12 II 5%

797 1211.90.12 Nuzvomica seeds, fresh 12 I NIL 798 1211.90.12 Nuzvomica seeds -frozen or dried, whether or not cut,


799 1211.90.13 Psyllium (isobgul) seeds, fresh 12 I NIL 800 1211.90.13 Psyllium (isobgul) seeds -frozen or dried, whether or not

cut, crushed or powdered 12 II 5%

801 1211.90.14 Neem seeds, fresh 12 I NIL 802 1211.90.14 Neem seeds -frozen or dried, whether or not cut, crushed or

powdered 12 II 5%

803 1211.90.15 Jojoba seeds, fresh 12 I NIL 804 1211.90.15 Jojoba seeds -frozen or dried, whether or not cut, crushed or

powdered 12 II 5%

805 1211.90.21 Belladona leaves, fresh 12 I NIL 806 1211.90.21 Belladona leaves -frozen or dried, whether or not cut,


807 1211.90.22 Senna leaves and pods, fresh 12 I NIL 808 1211.90.22 Senna leaves and pods -frozen or dried, whether or not cut,


809 1211.90.23 Neem leaves and pods, fresh 12 I NIL 810 1211.90.23 Neem leaves and pods -frozen or dried, whether or not cut,


811 1211.90.24 Gymnema Powder 12 II 5% 812 1211.90.25 Cubeb Powder 12 II 5% 813 1211.90.26 Pyrethrum, fresh 12 I NIL

HSN codes



814 1211.90.26 Pyrethrum -frozen or dried, whether or not cut, crushed or

powdered 12 II 5%

815 1212.00.00 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled

12 I NIL

816 1212.00.00 Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhare specified or included

12 II 5%

817 1213.00.00 Cereal straw & husks unprepared, whether or not chopped, ground, preseed or in the form of pellets.

12 I NIL

818 1214.00.00 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and simalr forage products whether or not in the form of pellets.

12 I NIL

819 1214.10.00 Lucerne (alfalfa) meal and pellets 12 I NIL 820 1214.90.00 Anapatta 12 I NIL 821 1214.90.00 Hay and fodder 12 I NIL 822 1214.90.00 Swedes, mangolds, fodder roots, hay, clover, other forage

products 12 I NIL

823 1301.00.00 Lac and Shellac 13 I NIL 824 1301.00.00 Natural gums, resins, gum resins and oleoresins (for

example balsams), other than lac and shellac. 13 II 5%

825 1301.10.00 Lac 13 I NIL 826 1301.10.10 Shellac 13 I NIL 827 1301.10.20 Seed Lac 13 I NIL 828 1301.10.30 Stick lac 13 I NIL 829 1301.10.40 Dewaxed and decolourised lac 13 I NIL

HSN codes



830 1301.10.50 Bleached lac 13 I NIL 831 1301.10.60 Gasket lac 13 I NIL 832 1301.10.70 Buttton lac 13 I NIL 833 1301.10.80 Garnet lac 13 I NIL 834 1301.20.00 Gum arabic 13 II 5% 835 1301.90.00 Other natural gum, resins, gum-resins, balsams 13 II 5% 836 1301.90.11 Asian gum 13 II 5% 837 1301.90.12 African gum 13 II 5% 838 1301.90.13 Asafoetida including compounded asafoetida 13 II 5% 839 1301.90.21 Resins: Copal 13 II 5% 840 1301.90.22 Resins: Dammar batu 13 II 5% 841 1301.90.29 Resins: Other 13 II 5% 842 1301.90.31 Gum resins:Myrrh 13 II 5% 843 1301.90.32 Gum resins: Oilbanum or frankincense 13 II 5% 844 1301.90.33 Gum resins: Mastic gum 13 II 5% 845 1301.90.34 Gum resins: Xanthium gum 13 II 5% 846 1301.90.39 Gum resins: other 13 II 5% 847 1301.90.41 Oleoresins: of seeds 13 II 5% 848 1301.90.42 Oleoresins: of fruit 13 II 5% 849 1301.90.43 Oleoresins: of leaves 13 II 5% 850 1301.90.44 Oleoresins: of spices 13 II 5% 851 1302.00.00 Guar meal or guar gum refined split 13 II 5% 852 1302.00.00 Vegetable saps and extracts; pectinates and pectates; agar-

agar and other mucilages and thickeners, whether or not modified, derived from vegetable products; other than Guar meal or guar gum refined split

13 IV 18%

853 1302.11.00 Vegetable saps and extract: Opium 13 IV 18% 854 1302.12.00 Vegetable Saps and extracts of liquorice 13 IV 18%

HSN codes



855 1302.13.00 Vegetable Saps and extracts of hops 13 IV 18% 856 1302.14.00 Saps and extracts of pyrethrum or of the roots containing

rotenone 13 IV 18%

857 1302.19.00 Vegetable saps and extracts (Ganja, Bhang): other 13 IV 18% 858 1302.19.11 Extracts, of belladonna 13 IV 18% 859 1302.19.12 Extracts, of cascara sagrada 13 IV 18% 860 1302.19.13 Extracts, of nuxvomica 13 IV 18% 861 1302.19.14 Extracts, of ginseng (including powder) 13 IV 18% 862 1302.19.15 Extracts, of agarose 13 IV 18% 863 1302.19.16 Extracts, of neem 13 IV 18% 864 1302.19.17 Extracts, of gymnema 13 IV 18% 865 1302.19.18 Extracts, of garcinia or gambodge 13 IV 18% 866 1302.19.19 Extracts, other 13 IV 18% 867 1302.19.20 Extracts, Cashew shell liquid (CNSL), crude 13 IV 18% 868 1302.19.30 Extracts, Purified and distilled CNSL (Cardanol) 13 IV 18% 869 1302.20.00 Pectic substances, pectinates and pectates 13 IV 18% 870 1302.31.00 Mucilages and thickeners, whether or not modifed, derived

from vetable products: Agar-agar 13 IV 18%

871 1302.32.10 Mucilages and thickeners whetehr or not modified, derived from locust bean, locust bean seeds or guar seeds: Guar meal

13 II 5%

872 1302.32.20 Mucilages and thickeners whetehr or not modified, derived from locust bean, locust bean seeds or guar seeds: Guargum refined split

13 II 5%

873 1302.32.30 Mucilages and thickeners whetehr or not modified, derived from locust bean, locust bean seeds or guar seeds: Guargum treated and pulverised

13 II 5%

HSN codes



874 1302.32.40 Mucilages and thickeners whetehr or not modified, derived

from locust bean, locust bean seeds or guar seeds: Kappa carrageenan

13 II 5%

875 1302.32.90 Mucilages and thickeners whetehr or not modified, derived from locust bean, locust bean seeds or guar seeds: other

13 II 5%

876 1401.00.00 Vegetable materials of kind used primarily for plaiting (for esample, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark).

14 II 5%

877 1401.10.00 Bamboos 14 II 5% 878 1401.20.00 Rattans 14 II 5% 879 1401.90.00 Other vegetable plaiting materials (reed, rushes, osier,

raffia, straw etc) 14 II 5%

880 1401.90.10 Canes 14 II 5% 881 1401.90.90 Reed 14 II 5% 882 1402.00.00 XXXX 14 883 1403.00.00 XXXX 14 884 1404.00.00 Vegetable products not elsewhere specified or included such

as cotton linters. Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of kind used primarily for carving, coconut shell, unworked, Rudraksha seeds; other than Betel Leaves and Indian Katha

14 II 5%

885 1404.10.00 Raw vegetable materials of a kind used in dyeing or tanning

14 II 5%

886 1404.20.00 Cotton linters 14 II 5% 887 1404.90.00 Other vegetable products 14 II 5% 888 1404.90.10 Beedi leaves 14 II 5% 889 1404.90.30 Hard seeds, pips, hulls and nuts, of a kind used primarily

for carving 14 II 5%

HSN codes



890 1404.90.40 Betel Leaves 14 I NIL 891 1404.90.50 Indian Katha 14 IV 18% 892 1404.90.60 Coconut shell unworked 14 II 5% 893 1404.90.70 Rudraksha seeds 14 II 5% 894 1404.90.90 Leaf plates and leaf cups-pressed or stitched and loose and

unstiched vistarakulu 14 II 5%

895 1501.00.00 Pig Fats (including lard) and poultry fat, other than that of heading 0209 or 1503

15 III 12%

896 1502.00.00 Fats of bovine animals, sheep or goats other than those of heading 1503

15 III 12%

897 1502.00.10 Mutton tallow: Fats of bovine animals, sheep or goats other than those of heading 1503

15 III 12%

898 1502.00.20 Fats, unrendered (excluding Mutton tallow): Fats of bovine animals, sheep or goats other than those of heading 1503

15 III 12%

899 1502.00.10 Rendered or solvent extraton fats: Fats of bovine animals, sheep or goats other than those of heading 1503

15 III 12%

900 1502.00.10 Other: Fats of bovine animals, sheep or goats other than those of heading 1503

15 III 12%

901 1503.00.00 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.

15 III 12%

902 1504.00.00 Fats & oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

15 III 12%

903 1504.10.00 Fish liver oils and their fractions 15 III 12% 904 1504.10.10 Cod liver oil : Fish liver oils and their fractions 15 III 12% 905 1504.10.91 Squid liver oil : Fish liver oils and their fractions: Other 15 III 12% 906 1504.20.00 Fats and oils and their fractions of fish , other than liver oils 15 III 12% 907 1504.20.10 Fish body oil: Fats and oils and their fractions of fish , other

than liver oils 15 III 12%

HSN codes



908 1504.20.20 Fish lipid oil: Fats and oils and their fractions of fish , other

than liver oils 15 III 12%

909 1504.20.30 Sperm oil: Fats and oils and their fractions of fish , other than liver oils

15 III 12%

910 1504.20.00 Fats and oils and their fractions of fish (other than liver oils)

15 III 12%

911 1504.30.00 Fats and oils and their fractions of marine mammals 15 III 12% 912 1505.00.00 Wool grease & fatty substances derived therefrom

(including lanolin) 15 III 12%

913 1505.10.00 Wool alcohol (including lanolin alcohol) 15 III 12% 914 1505.20.00 Wool grease, crude 15 III 12% 915 1505.90.00 Other, wool grease and fatty substances derived therefrom 15 III 12% 916 1506.00.00 Other animal fats & oil and their fraction whether or not

refined, but not chemically modified. 15 III 12%

917 1506.00.10 Neats Foot oil and fats from bone or waste: Other animal fats & oil and their fraction whether or not refined, but not chemically modified.

15 III 12%

918 1506.00.90 Other: Other animal fats & oil and their fraction whether or not refined, but not chemically modified.

15 III 12%

919 1507.00.00 Soya-bean oil and its fraction whether or not refined, but not chemically modified.

15 II 5%

920 1507.10.00 Soya bean oil (crude oil) 15 II 5% 921 1507.90.10 Soya bean oil and its fractions (other than crude): 15 II 5% 922 1507.90.10 Soyabean oil (Edible oil) 15 II 5% 923 1507.90.90 Soyabean oil (Vegetable oil) 15 II 5% 924 1508.00.00 Ground-nut oil and its fraction whether or not refined, but

not chemically modified. 15 II 5%

925 1508.10.00 Ground-nut oil (crude oil) 15 II 5%

HSN codes



926 1508.90.00 Ground-nut oil and its fractions (other than crude oil) 15 II 5% 927 1508.90.91 Groundnut oil (Edible oil) 15 II 5% 928 1508.90.99 Groundnut oil (Vegetable oil) 15 II 5% 929 1509.00.00 Olive oil & its fractions, whether or not refined, but not

chemically modified 15 II 5%

930 1509.10.00 Olive oil (crude oil) 15 II 5% 931 1509.90.00 Olive oil and its fractions (other than virgin) 15 II 5% 932 1509.90.10 Olive oil (Edible oil) 15 II 5% 933 1509.90.90 Olive oil (Vegetable oil) 15 II 5% 934 1510.00.00 Other oils and thir fractions obtained solely from olives,

whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509

15 II 5%

935 1511.00.00 Palm oil & its fractions, whether or not refined, but not chemically modified

15 II 5%

936 1511.10.00 Palm oil (crude oil) 15 II 5% 937 1511.90.00 Palm oil and its fractions (other than crude oil) 15 II 5% 938 1511.90.10 Refined bleached deodorised palm oil 15 II 5% 939 1511.90.20 Refined bleached deodorised palmolein 15 II 5% 940 1511.90.90 Palmoil (Vegetable oil) 15 II 5% 941 1512.00.00 Sunflower-seed, safflower or cottonseed oil, and fractions

thereof, whether or not refined but not chemically modified 15 II 5%

942 1512.11.00 Sunflower-seed, safflower oil (crude oil) 15 II 5% 943 1512.19.00 Sunflower seed oil, safflower oil and their fractions (other

than crude oil) 15 II 5%

944 1512.19.10 Sunflower oil (Edible oil) 15 II 5% 945 1512.19.20 Sunflower oil (Vegetable oil) 15 II 5% 946 1512.19.30 Saffola oil (Edible oil) 15 II 5%

HSN codes



947 1512.19.40 Suffola oil (Vegetable oil) 15 II 5% 948 1512.21.00 Cotton-seed oil (crude oil) 15 II 5% 949 1512.29.00 Cotton seed oil (other than crude oil) and its fractions 15 II 5% 950 1512.29.10 Cottonseed oil (Edible oil) 15 II 5% 951 1512.29.90 Cottonseed oil (Vegetable oil) 15 II 5% 952 1513.00.00 Coconut (copra) , palm kernel or babassu oil and fractions

thereof, whether or not refined, but not chemically 15 II 5%

953 1513.11.00 Coconut (copra) oil (crude oil) 15 II 5% 954 1513.19.00 Other coconut oil and its fractions 15 II 5% 955 1513.21.10 Palm kernel oil (Edible oil) 15 II 5% 956 1513.21.20 Palm kernel oil, babassu oil (crude oil) 15 II 5% 957 1513.29.20 Babassu oil (Edible) 15 II 5% 958 1513.29.30 Palm kernel oil, babassu oil and its fractions (other than

crude oil) 15 II 5%

959 1514.00.00 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified

15 II 5%

960 1514.10.00 Rape or colza oil, mustard oil (crude oil) 15 II 5% 961 1514.19.10 Refined colza oil 15 II 5% 962 1514.19.20 Refined rapeseed iuk 15 II 5% 963 1514.90.00 Rape or colza oil, mustard oil and their fractions (not crude

oil) 15 II 5%

964 1514.99.20 Refined Mustard oil 15 II 5% 965 1515.00.00 Other fixed vegetable fats and oils (including jojoba oil)

and their fractions, whether or not refined, but not chemically modified

15 II 5%

966 1515.11.00 Linseed oil (crude oil) 15 II 5% 967 1515.19.00 Linseed oil and its fractions (other than crude oil) 15 II 5% 968 1515.19.10 Linseed oil (Edible oil) 15 II 5%

HSN codes



969 1515.19.90 Linseed oil (Vegetable oil) 15 II 5% 970 1515.21.00 Maize oil (crude oil) 15 II 5% 971 1515.29.00 Maize oil and its fractions (other than crude oil) 15 II 5% 972 1515.29.10 Maize (corn) oil (Edible oil) 15 II 5% 973 1515.29.90 Maize (corn) oil (Vegetable oil) 15 II 5% 974 1515.30.00 Castor oil and its fractions 15 II 5% 975 1515.30.10 Castor oil (Edible oil) 15 II 5% 976 1515.30.90 Castor oil (Vegetable oil) 15 II 5% 977 1515.40.00 Tung oil and its fractions 15 II 5% 978 1515.50.00 Sesame oil and its fractions 15 II 5% 979 1515.50.91 Sesame oil (Edible oil) 15 II 5% 980 1515.50.99 Sesame oil (Vegetable oil) 15 II 5% 981 1515.60.00 Jojoba oil and its fractions 15 II 5% 982 1515.90.00 Other fixed vegetable fats and oils and their fractions 15 II 5% 983 1515.90.10 Fixed vegetable oils , namely the following: chlu moongra

oil, mawra oil, kokam oil, tobacco seed oil sal oil 15 II 5%

984 1515.90.20 Fixed vegetable oils , namely the following: Neem seed oil, karanj oil, silk cotton seed oil, khakhon oil, watermelon oil, kusum oil, rubberseed oil, dhup oil, undi oil, maroti oil, pisa oil, nahar oil

15 II 5%

985 1515.90.30 Fixed vegetable oils , namely the following: Cardomom oil, chillies/capsicum oil, turmeric oil, ajwain seed oil, niger seed oil, garlic oil

15 II 5%

986 1515.90.40 Fixed vegetable oils of ediblegrade namely: Mango kernal oil, kahua oil, rice bran oil

15 II 5%

987 1515.90.91 Other edible oils 15 II 5% 988 1515.90.99 Other vegetable oils 15 II 5%

HSN codes



989 1516.00.00 Vegetable fats and oils and their fractions partly or wholly

hydrogenated, interesterified or elaidinised, whether or not refined, but not further prepared.

15 II 5%

990 1516.00.00 Animal fats and oils and their fractions partly or wholly hydrogenated, interesterified or elaidinised, whether or not refined, but not further prepared.

15 III 12%

991 1516.10.00 Animal fats and oils and their fractions (hydrogenated, interesterified)

15 III 12%

992 1516.20.00 Vegetable fats and oils and their fraction 15 II 5% 993 1516.20.11 Cottonseed oil (Edible oil) 15 II 5% 994 1516.20.19 Cottonseed oil (Vegetable oil) 15 II 5% 995 1516.20.21 Groundnut oil(Edible oil) 15 II 5% 996 1516.20.29 Groundnut oil (Vegetable oil) 15 II 5% 997 1516.20.31 Castor oil (Edible oil) 15 II 5% 998 1516.20.39 Castor oil (Vegetable oil) 15 II 5% 999 1516.20.91 Other including vanaspati (Edible oil) 15 II 5%

1000 1516.20.99 Other including vanaspati (Vegetable oil) 15 II 5% 10

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