S. No.

Classification

Description of Goods

1

0101

Live asses, mules and hinnies

2

0102

live bovine animals

3

0103

Live swine

4

0104

Live sheep and goats

5

0105

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

6

0106

Other live animal such as Mammals, Birds, Insects

7

0201

Meat of bovine animals, fresh and chilled.

8

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 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 pasteurized 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 [other than put up in unit container and bearing a registered brand name)

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, 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, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.

86

1209

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

87

1210

Hop cones, fresh.

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, man golds, 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

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, by whatever name it is known, except when served for consumption

97

1905

Bread (branded or otherwise), except when served for consumption and pizza bread

98

2106

Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.

99

2201

Water [Other then aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed Container

100

2201

Non- alcoholic Toddy, Neera including date and palm neera.

101

2202 90 90

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

102

2302,2304,  2305, 2306, 2308,2309

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

103

2501

Salt, all types

104

2716 00 00

Electrical energy

105

2835

Di calcium phosphate (OCP) of animal feed grade conforming to IS specification No.5470 :2002

106

3002

Human Blood and its components

107

3006

All types of contraceptives

108

3101

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

109

3304

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

110

3825

Municipal waste, sewage sludge, clinical waste

111

3926

Plastic bangles

112

4014

Condoms and contraceptives

113

4401

Firewood or fuel wood

114

4402

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

115

4802 /4907

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

116

4817/4907

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

117

48/4907

Rupee notes when sold to the Reserve Bank of India

118

4907

Cheques, lose or in book form

119

4901

Printed books, including Braille books

120

4902

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

121

4903

Children’s picture, drawing or coloring books

122

4905

Maps and hydro graphic or similar charts of all kinds, including atlases, wall maps, topographic plans and globes, printed

123

5001

Silkworm laying, cocoon

124

5002

Raw silk

125

5003

Silk waste

126

5101

Wool, not carded or combed

127

5102

Fine or coarse animal hair, not carded or combed

128

5103

Waste of wool or of fine or coarse animal hair

129

52

Gandhi Topi

130

52

Khadi yarn

131

5303

Jute fibers, raw or processed but not spun

132

5305

Coconut, coir fiber

133

63

Indian National Flag

134

6703

Human hair, dressed, thinned, bleached or otherwise worked

135

6912 0040

Earthen pot and clay lamps

136

7018

Glass bangles (except those made from precious metals)

137

8201

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

138

8445

Amber charkha

139

8446

Hand loom [weaving machinery]

140

8802 6000

Spacecraft (including satellites) and suborbital and spacecraft launch vehicles

141

8803

Parts of goods of heading 8801

142

9021

Hearing aids

143

92

Indigenous handmade musical instruments

144

9603

Muddhas made of sarkanda and phool bahari jhadoo

145

9609

Slate pencils and chalk sticks

146

9610 00 00

Slates

147

9803

Passenger baggage

148

Any Chapter

Puja samagri namely:
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cow dung, 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) Roll;
(ix) Kalava (Raksha sutra);
(x) Chandan tika.

149

Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the the case may be, to the lottery distributor or selling agent reappointed by the State Government, Union Territory or local authority, as the case maybe.