S. No.

Chapter or Heading or Sub-heading or Tariff item

Description of Goods

(1)

(2)

(3)

1.

0101

Live asses, mules and hinnies 

2.

0102

Live bovine animals

3.

0103

Live swine

4.

0104

Live sheep and goats

5.

0105

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

6.

0106

Other live animal such as Mammals, Birds, Insects

7.

0201

Meat of bovine animals, fresh and chilled.

8.

0202

Meat of bovine animals frozen [other than frozen and put up in unit container]

9.

0203

Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]

10.

0204

Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]

11.

0205

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

12.

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

13.

0207

Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]

14.

0208

Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]

15.

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]

16.

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]

17.

0210

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers

18.

3

Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]

19.

0301

Live fish.

20.

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

21.

0304

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

22.

0306

Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.

23.

0307

Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

24.

0308

Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

25.

0401

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

26.

0403

Curd; Lassi; Butter milk

27.

0406

Chena or paneer, other than put up in unit containers and bearing a registered brand name;  

28.

0407

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

29.

0409

Natural honey, other than put up in unit container and bearing a registered brand name

30.

0501

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

31.

0506

All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products

32.

0507 90

All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.

33.

0511

Semen including frozen semen

34.

6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 

35.

0701

Potatoes, fresh or chilled.

36.

0702

Tomatoes, fresh or chilled.

37.

0703

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.

38.

0704

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.

39.

0705

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

40.

0706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.

41.

0707

Cucumbers and gherkins, fresh or chilled.

42.

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled.

43.

0709

Other vegetables, fresh or chilled.

44.

0712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

45.

0713

Dried leguminous vegetables, shelled, whether or not skinned or split.

46.

0714

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

47.

0801

Coconuts, fresh or dried, whether or not shelled or peeled

48.

0801

Brazil nuts, fresh, whether or not shelled or peeled

49.

0802

Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled

50.

0803

Bananas, including plantains, fresh or dried

51.

0804

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.

52.

0805

Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.

53.

0806

Grapes, fresh

54.

0807

Melons (including watermelons) and papaws (papayas), fresh.

55.

0808

Apples, pears and quinces, fresh.

56.

0809

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.

57.

0810

Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.

58.

0814

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

59.

9

All goods of seed quality 

60.

0901

Coffee beans, not roasted

61.

0902

Unprocessed green leaves of tea

62.

0909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]

63.

0910 11 10

Fresh ginger, other than in processed form

64.

0910 30 10

Fresh turmeric, other than in processed form

65.

1001

Wheat and meslin [other than those put up in unit container and bearing a registered brand name]

66.

1002

Rye [other than those put up in unit container and bearing a registered brand name]

67.

1003

Barley [other than those put up in unit container and bearing a registered brand name]

68.

1004

Oats [other than those put up in unit container and bearing a registered brand name]

69.

1005

Maize (corn) [other than those put up in unit container and bearing a registered brand name]

70.

1006

Rice [other than those put up in unit container and bearing a registered brand name]

71.

1007

Grain sorghum [other than those put up in unit container and bearing a registered brand name]

72.

1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]

73.

1101

Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].

74.

1102

Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]

75.

1103

Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]

76.

1104

Cereal grains hulled

77.

1105

Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]

78.

1106

Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]

79.

12

All goods of seed quality

80.

1201

Soya beans, whether or not broken, of seed quality.

81.

1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled

or broken, of seed quality.

82.

1204

Linseed, whether or not broken, of seed quality.

83.

1205

Rape or colza seeds, whether or not broken, of seed quality.

84.

1206

Sunflower seeds, whether or not broken, of seed quality.

85.

1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.

86.

1209

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

87.

1210

Hop cones, fresh.

88.

1211

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.

89.

1212

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

90.

1213

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

91.

1214

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

92.

1301

Lac and Shellac

93.

1404 90 40

Betel leaves

94.

1701 or 1702

Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery

95.

1904

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

96.

1905

Pappad

97.

1905

Bread (branded or otherwise), except pizza bread

98.

2201

Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]

99.

2201

Non-alcoholic Toddy, Neera including date and palm neera

100.

2202 90 90

Tender coconut water other than put up in unit container and bearing a registered brand name

101.

2302, 2304,

2305, 2306,

2308, 2309

Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement andhusk of pulses, concentrates andadditives, wheat bran and de-oiled cake

102.

2501

Salt, all types

103.

2835

Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002

104.

3002

Human Blood and its components

105.

3006

All types of contraceptives

106.

3101

All goods and organic manure [other than put up in unit containers and bearing a registered brand name]

107.

3304

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

108.

3825

Municipal waste, sewage sludge, clinical waste

109.

3926

Plastic bangles

110.

4014

Condoms and contraceptives

111.

4401

Firewood or fuel wood

112.

4402

Wood charcoal (including shell or nut charcoal), whether or not agglomerated

113.

4802 / 4907

Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government

114.

4817 / 4907

Postal items, like envelope, Post card etc., sold by Government

115.

48 / 4907

Rupee notes when sold to the Reserve Bank of India 

116.

4907

Cheques, lose or in book form

117.

4901

Printed books, including Braille books

118.

4902

Newspapers, journals and periodicals, whether or not illustrated or containing advertising material

119.

4903

Children's picture, drawing or colouring books

120.

4905

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed

121.

5001

Silkworm laying, cocoon

122.

5002

Raw silk

123.

5003

Silk waste

124.

5101

Wool, not carded or combed

125.

5102

Fine or coarse animal hair, not carded or combed

126.

5103

Waste of wool or of fine or coarse animal hair

127.

52

Gandhi Topi

128.

52

Khadi yarn

129.

5303

Jute fibres, raw or processed but not spun

130.

5305

Coconut, coir fibre

131.

63

Indian National Flag

132.

6703

Human hair, dressed, thinned, bleached or otherwise worked

133.

6912 00 40

Earthen pot and clay lamps

134.

7018

Glass bangles (except those made from precious metals)

135.

8201

Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.

136.

8445

Amber charkha

137.

8446

Handloom [weaving machinery]

138.

8802 60 00

Spacecraft (including satellites) and suborbital and spacecraft launch vehicles

139.

8803

Parts of goods of heading 8801

140.

9021

Hearing aids

141.

92

Indigenous handmade musical instruments

142.

9603

Muddhas made of sarkanda and phool bahari jhadoo

143.

9609

Slate pencils and chalk sticks

144.

9610 00 00

Slates

145.

9803

Passenger baggage

146.

Any chapter

Puja samagri namely,-

(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya

(mixture of cowdung, desi ghee, milk and curd);

(ii) Sacred thread (commonly known as yagnopavit);

(iii) Wooden khadau;

(iv) Panchamrit, 

(v) Vibhuti sold by religious institutions, 

(vi) Unbranded honey

(vii) Wick for diya.

(viii) Roli

(ix) Kalava (Raksha sutra)

(x) Chandantika

147.

Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers  

148.

Kerosene oil sold under PDS

149.

Postal baggage transported by Department of Posts

150.

Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)

151.

Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71)

152.

Currency  

153.

Used personal and household effects 

154.

Coral, unworked (0508) and worked coral (9601);