About HSN codes
HSN codes or Harmonized System Nomenclature Code number is an internationally adopted commodity description and coding system developed by the World Customs Organization (WCO). Hsn Codes are used by more than 200 countries as a basis for their customs tariffs. Currently, over 98% of the merchandise in international trade is classified under HSN codes. With the HSN codes acting as a universal classification for goods, the Indian Government has decided to adopt the use of HSN codes for classification of goods under GST and levy of GST. In this article, we present the list of HSN codes Chapters-wise.
As for now, more than 20,000 goods are traded using HSN codes around the world. 90% of world trade is conducted using these HSN codes. These HSN codes minimize the cost and simplify the procedure of trade. You can know the GST charged using these HSN codes by searching in the search bar given below.
HSN codes are used for classifying goods and services. It has been mandated for suppliers to mention the HSN codes in the invoices up to certain digits based on the turnover.
Analysis of HSN codes
- The first-2 digits i.e. ’12’ are the chapter under the HSN codes
- Next 2 digits (34) are the headings under different chapters for these HSN codes
- ’56’ indicates the sub-headings. This 6 digit HSN codes are universally accepted.
- Finally, 2 digits (78) are the product tariff during the export and import of the goods.
Use of HSN codes
- To the government: These codes are used to identify the class of product, to collect customs duties (in the case of exported/imported goods), charging GST, and other applicable taxes. Along with this, it is also used for purposed data collection, global trade negotiations, and enforcement of national laws & international treaties.
- To domestic businesses: It is used to file GST and invoices for their traded communities.
- To exporters and importers: HSN code is used to file custom documents such as Bill of Lading, Shipping Bill, etc. fill import duties and avail government schemes like Duty Drawback, etc.
- To buyer and supplier: Knowing the HSN code will avoid any consignment delays, fines, & other administrative policies.
Eligibility for HSN codes
- HSN codes are for business having an annual turnover of more than Rs.1.5 crores
- If the turnover is more than Rs.1.5 crore but less than Rs.5 crore, then a 2-digit is needed.
- 4-digit HSN codes are needed if the turnover is more than Rs.5 crore
- 8-digit HSN codes applicable if the company deals in export and import dealings and international trades.
GST
GST or Goods and Services Tax was introduced to replace all the central and state taxes levied on all goods sold for domestic consumption and services. This tax is paid by the customers who buy the goods/services, but the business houses and companies remit this to the government.
This tax includes the taxes like the Central taxes (sales tax, service tax, surcharges, excise duty, and cesses) and State taxes (Purchase tax, luxury tax, entertainment tax, state VAT/sales tax, sin tax, etc.).
GST Rates
Every commodity and service is placed under different slabs or different GST tax rates due to the vast number of commodities and services. Every item is placed under 5 slabs, and these are as follows:
- NIL: Under this tax slab 0% tax is levied on the goods or services we use.
- 5 %: Under this tax slab 5% tax is levied on the goods and services we use.
- 12%: Under this tax slab 12% tax is levied on the goods and services we use.
- 18%: Under this tax slab 18% tax is levied on the goods and services we use
- 28%: Under this tax slab 28% tax is levied on the goods and services we use.
NOTE: Gold and other precious metals are exempted and placed under a 3% slab.
General imperative rules
Rule 1:
This rule states that the titles of sections, chapters, and sub-chapters, are given for reference purposes only. Whereas the headings and sub-headings are provided for legal purposes.
Rule 2a:
If the unfinished or incomplete has the characteristics as that of finished products then it is classified as finished products. The headings of these products must include unassembled/disassembled/removed parts.
Rule 2b:
In case of a mixture, if the 2 components can be seen individually, then they shall have a different heading. But a mixture can have a different HSN code.
Rule 3a:
General headings of a product are considered over specific headings.
Rule 3b:
The main character which gives the mixture its main character should be considered for deriving the HSN code in case the mixture doesn’t have a specific heading.
Rule 3c:
In case there are 2 headings, then you should consider the heading that appears last in numerical order.
Rule 4:
If none of the above-mentioned rules apply to the product, then the classification should be done based on the similarity of the product to other products.
Rule 5:
All the containers which are made for a particular product should be classified with that product, in case these products are sold with such containers. For example, headphone’s cases will fall under headphones.
Rule 6:
Packing materials and containers should be classified with the related products except in case the packaging material that cannot be used repeatedly.
About LegalRaasta
In case you are confused about GST as a business owner, feel free to consult the GST experts at LegalRaasta. You can get comprehensive assistance on GST Registration and GST Return Filing. You can also use our GST Software for doing end-to-end GST compliance.
Frequently Asked Questions
What do you mean by HSN code?
What is the HSN code for dhoti and saree and their respective GSTs?
Do I need HSN code, while filing for GSTR-1?
Difference between HSN and SAC code?
Why do I need HSN code?
Is it possible for one HSN code to have multiple GST rates?
Who all are exempted from getting HSN codes?
Can you describe the relation of HSN code and GST rate?
Do I need to ascertain the HSN code in the invoice?
What codes are required to be mentioned by the businesses on their invoice?
How can one calculate the GST charged using the HSN codes?
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As per the GST Invoice Rules and Format, every dealer is required to display their HSN/SAC code on the invoice.
| HSN Codes | Description of Goods | Rate |
| 0101 | Live asses, mules and hinnies | 0 |
| 01012100, 010129 | Live horses | 12 |
| 0102 | Live bovine animals | 0 |
| 0103 | Live swine | 0 |
| 0104 | Live sheep and goats | 0 |
| 0105 | Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. | 0 |
| 0106 | Other live animal such as Mammals, Birds, Insects | 0 |
| 0201 | Meat of bovine animals, fresh and chilled. | 0 |
| 0202 | Meat of bovine animals frozen [other than frozen and put up in unit container] | 0 |
| 0202 | Meat of bovine animals, frozen and put up in unit containers | 12 |
| 0203 | Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container] | 0 |
| 0203 | Meat of swine, frozen and put up in unit containers | 12 |
| 0204 | Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] | 0 |
| 0204 | Meat of sheep or goats, frozen and put up in unit containers | 12 |
| 0205 | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] | 0 |
| 0205 | Meat of horses, asses, mules or hinnies, frozen and put up in unit containers | 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] | 0 |
| 0206 | Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers | 12 |
| 0207 | Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container] | 0 |
| 0207 | Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers | 12 |
| 0208 | Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] | 0 |
| 0208 | Other meat and edible meat offal, frozen and put up in unit containers | 12 |
| 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] | 0 |
| 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] | 0 |
| 0209 | Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers | 12 |
| 0209 | Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers | 12 |
| 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 | 0 |
| 0210 | Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers | 12 |
| 03 | Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%] | 0 |
| 0301 | Live fish. | 0 |
| 0302 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 | 0 |
| 0303 | Fish, frozen, excluding fish fillets and other fish meat of heading 0304 | 5 |
| 0304 | Fish fillets and other fish meat (whether or not minced), fresh or chilled. | 0 |
| 0304 | Fish fillets and other fish meat (whether or not minced), frozen | 5 |
| 0305 | 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 | 5 |
| 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. | 0 |
| 0306 | 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 | 5 |
| 0307 | Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. | 0 |
| 0307 | Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic 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 | 5 |
| 0308 | Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. | 0 |
| 0308 | 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 | 5 |
| 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 | 0 |
| 0401 | Ultra High Temperature (UHT) milk | 5 |
| 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] | 5 |
| 0402 91 10, 0402 99 20 | Condensed milk | 18 |
| 0403 | Curd; Lassi; Butter milk | 0 |
| 0403 | Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa | 5 |
| 0404 | 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 included | 5 |
| 0405 | Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads | 12 |
| 0406 | Chena or paneer, other than put up in unit containers and bearing a registered brand name; | 0 |
| 0406 | Chena or paneer put up in unit container and bearing a registered brand name | 5 |
| 0406 | Cheese | 12 |
| 0407 | Birds’ eggs, in shell, fresh, preserved or cooked | 0 |
| 0408 | Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. | 5 |
| 0409 | Natural honey, other than put up in unit container and bearing a registered brand name | 0 |
| 0409 | Natural honey, put up in unit container and bearing a registered brand name | 5 |
| 0410 | Edible products of animal origin, not elsewhere specified or included | 5 |
| 0501 | Human hair, unworked, whether or not washed or scoured; waste of human hair | 0 |
| 0502 | Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. | 5 |
| 0504 | Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. | 5 |
| 0505 | Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers | 5 |
| 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 | 0 |
| 0507 [Except 050790] | Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products. | 5 |
| 0507 90 | All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. | 0 |
| 0508 | Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. | 5 |
| 0510 | Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. | 5 |
| 0511 | Semen including frozen semen | 0 |
| 0511 | Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. | 5 |
| 06 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage | 0 |
| 07 | Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower | 5 |
| 0701 | Potatoes, fresh or chilled. | 0 |
| 0702 | Tomatoes, fresh or chilled. | 0 |
| 0703 | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. | 0 |
| 0704 | Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. | 0 |
| 0705 | Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. | 0 |
| 0706 | Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. | 0 |
| 0707 | Cucumbers and gherkins, fresh or chilled. | 0 |
| 0708 | Leguminous vegetables, shelled or unshelled, fresh or chilled. | 0 |
| 0709 | Other vegetables, fresh or chilled. | 0 |
| 0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen | 5 |
| 0711 | Vegetables 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 | 5 |
| 0712 | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. | 0 |
| 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split. | 0 |
| 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name] | 5 |
| 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. | 0 |
| 0714 | 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 | 5 |
| 08 | Dried makhana, whether or not shelled or peeled | 5 |
| 0801 | Coconuts, fresh or dried, whether or not shelled or peeled | 0 |
| 0801 | Brazil nuts, fresh, whether or not shelled or peeled | 0 |
| 0801 | Cashew nuts, whether or not shelled or peeled | 5 |
| 0801 | Brazil nuts, dried, whether or not shelled or peeled | 12 |
| 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 | 0 |
| 0802 | Dried areca nuts, whether or not shelled or peeled | 5 |
| 0802 | Dried chestnuts (singhada), whether or not shelled or peeled | 5 |
| 0802 | Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts] | 12 |
| 0803 | Bananas, including plantains, fresh or dried | 0 |
| 0804 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. | 0 |
| 0804 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried | 12 |
| 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. | 0 |
| 0806 | Grapes, fresh | 0 |
| 0806 | Grapes, dried, and raisins | 5 |
| 0807 | Melons (including watermelons) and papaws (papayas), fresh. | 0 |
| 0808 | Apples, pears and quinces, fresh. | 0 |
| 0809 | Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. | 0 |
| 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. | 0 |
| 0811 | Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter | 5 |
| 0812 | 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 | 5 |
| 0813 | Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 | 12 |
| 0814 | Peel of citrus fruit or melons (including watermelons), fresh. | 0 |
| 0814 | Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions | 5 |
| 09 | All goods of seed quality | 0 |
| 0901 | Coffee beans, not roasted | 0 |
| 0901 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] | 5 |
| 0902 | Unprocessed green leaves of tea | 0 |
| 0902 | Tea, whether or not flavoured [other than unprocessed green leaves of tea] | 5 |
| 0903 | Maté | 5 |
| 0904 | Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta | 5 |
| 0905 | Vanilla | 5 |
| 0906 | Cinnamon and cinnamon-tree flowers | 5 |
| 0907 | Cloves (whole fruit, cloves and stems) | 5 |
| 0908 | Nutmeg, mace and cardamoms | 5 |
| 0909 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] | 0 |
| 0909 | Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality] | 5 |
| 0910 [other than 0910 11 10, 0910 30 10] | Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices | 5 |
| 0910 11 10 | Fresh ginger, other than in processed form | 0 |
| 0910 30 10 | Fresh turmeric, other than in processed form | 0 |
| 10 | All goods i.e. cereals, put up in unit container and bearing a registered brand name | 5 |
| 1001 | Wheat and meslin [other than those put up in unit container and bearing a registered brand name] | 0 |
| 1001 | Wheat and meslin put up in unit container and bearing a registered brand name | 5 |
| 1002 | Rye [other than those put up in unit container and bearing a registered brand name] | 0 |
| 1002 | Rye put up in unit container and bearing a registered brand name | 5 |
| 1003 | Barley [other than those put up in unit container and bearing a registered brand name] | 0 |
| 1003 | Barley put up in unit container and bearing a registered brand name | 5 |
| 1004 | Oats [other than those put up in unit container and bearing a registered brand name] | 0 |
| 1004 | Oats put up in unit container and bearing a registered brand name | 5 |
| 1005 | Maize (corn) [other than those put up in unit container and bearing a registered brand name] | 0 |
| 1005 | Maize (corn) put up in unit container and bearing a registered brand name | 5 |
| 1006 | Rice [other than those put up in unit container and bearing a registered brand name] | 0 |
| 1006 | Rice put up in unit container and bearing a registered brand name | 5 |
| 1007 | Grain sorghum [other than those put up in unit container and bearing a registered brand name] | 0 |
| 1007 | Grain sorghum put up in unit container and bearing a registered brand name | 5 |
| 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] | 0 |
| 1008 | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name | 5 |
| 1101 | Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name]. | 0 |
| 1101 | Wheat or meslin flour put up in unit container and bearing a registered brand name. | 5 |
| 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] | 0 |
| 1102 | Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name | 5 |
| 1103 | Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name] | 0 |
| 1103 | Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name | 5 |
| 1104 | Cereal grains hulled | 0 |
| 1104 | Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains] | 5 |
| 1105 | Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] | 0 |
| 1105 | Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name | 5 |
| 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] | 0 |
| 1106 | Meal and powder 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, put up in unit container and bearing a registered brand name | 5 |
| 1106 10 10 | Guar meal | 5 |
| 1106 10 90 | Guar gum refined split | 5 |
| 1107 | Malt, whether or not roasted | 18 |
| 1108 | Starches; inulin | 12 |
| 1109 00 00 | Wheat gluten, whether or not dried | 5 |
| 12 | All goods of seed quality | 0 |
| 12 | All goods other than of seed quality | 5 |
| 1201 | Soya beans, whether or not broken, of seed quality. | 0 |
| 1201 | Soya beans, whether or not broken other than of seed quality. | 5 |
| 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. | 0 |
| 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality. | 5 |
| 1203 | Copra other than of seed quality | 5 |
| 1204 | Linseed, whether or not broken, of seed quality. | 0 |
| 1204 | Linseed, whether or not broken other than of seed quality. | 5 |
| 1205 | Rape or colza seeds, whether or not broken, of seed quality. | 0 |
| 1205 | Rape or colza seeds, whether or not broken other than of seed quality. | 5 |
| 1206 | Sunflower seeds, whether or not broken, of seed quality. | 0 |
| 1206 | Sunflower seeds, whether or not broken other than of seed quality | 5 |
| 1207 | Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality. | 0 |
| 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, other than of seed quality | 5 |
| 1208 | Flour and meals of oil seeds or oleaginous fruits, other than those of mustard | 5 |
| 1209 | Seeds, fruit and spores, of a kind used for sowing. | 0 |
| 1210 | Hop cones, fresh. | 0 |
| 1210 | Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin | 5 |
| 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. | 0 |
| 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, frozen or dried, whether or not cut, crushed or powdered | 5 |
| 1212 | Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. | 0 |
| 1212 | 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 Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included | 5 |
| 1213 | Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets | 0 |
| 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. | 0 |
| 1301 | Lac and Shellac | 0 |
| 1301 | Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac] | 5 |
| 1301 | Compounded asafoetida commonly known as heeng | 5 |
| 1302 | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. | 18 |
| 1401 | Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) | 5 |
| 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50] | Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha] | 5 |
| 1404 90 10 | Bidi wrapper leaves (tendu) | 18 |
| 1404 90 40 | Betel leaves | 0 |
| 1404 90 50 | Indian katha | 18 |
| 1501 | Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 | 12 |
| 1502 | Fats of bovine animals, sheep or goats, other than those of heading 1503 | 12 |
| 1503 | Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared | 12 |
| 1504 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified | 12 |
| 1505 | Wool grease and fatty substances derived therefrom (including lanolin) | 12 |
| 1506 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | 12 |
| 1507 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified | 5 |
| 1508 | Ground-nut oil and its fractions, whether or not refined, but not chemically modified. | 5 |
| 1509 | Olive oil and its fractions, whether or not refined, but not chemically modified. | 5 |
| 1510 | Other oils and their 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 | 5 |
| 1511 | Palm oil and its fractions, whether or not refined, but not chemically modified. | 5 |
| 1512 | Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. | 5 |
| 1513 | Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. | 5 |
| 1514 | Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. | 5 |
| 1515 | Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. | 5 |
| 1516 | Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. | 5 |
| 1516 | Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. | 12 |
| 1517 | Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 | 5 |
| 1517 | Edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 | 12 |
| 1517 10 | All goods i.e. Margarine, Linoxyn | 18 |
| 1518 | Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 | 5 |
| 1518 | Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included | 12 |
| 1520 00 00 | Glycerol, crude; glycerol waters and glycerol lyes | 18 |
| 1521 | Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured | 18 |
| 1522 | Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes | 18 |
| 1601 | Sausages and similar products, of meat, meat offal or blood; food preparations based on these products | 12 |
| 1602 | Other prepared or preserved meat, meat offal or blood | 12 |
| 1603 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | 12 |
| 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | 12 |
| 1605 | Crustaceans, molluscs and other aquatic invertebrates prepared or preserved | 12 |
| 1701 | Beet sugar, cane sugar, khandsari sugar | 5 |
| 1701 91, 1701 99 | All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes | 18 |
| 1701 or 1702 | Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery | 0 |
| 1702 | Palmyra sugar | 5 |
| 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery] | 18 |
| 1703 | Molasses | 28 |
| 1704 | Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha] | 18 |
| 1704 | Chewing gum / bubble gum and white chocolate, not containing cocoa | 28 |
| 1801 | Cocoa beans whole or broken, raw or roasted | 5 |
| 1802 | Cocoa shells, husks, skins and other cocoa waste | 5 |
| 1803 | Cocoa paste whether or not de-fatted | 5 |
| 1804 | Cocoa butter, fat and oil | 28 |
| 1805 | Cocoa powder, not containing added sugar or sweetening matter | 28 |
| 1806 | Chocolates and other food preparations containing cocoa | 28 |
| 1901 | Preparations suitable for infants or young children, put up for retail sale | 18 |
| 1901 20 00 | Mixes and doughs for the preparation of bread, pastry and other baker’s wares | 5 |
| 1901 90 [other than 1901 10, 1901 20 00] | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905] | 28 |
| 1902 | Seviyan (vermicelli) | 5 |
| 1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared | 18 |
| 1903 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) | 5 |
| 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 | 0 |
| 1904 [other than 1904 10 20] | All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than 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] | 18 |
| 1905 | Pappad, by whatever name it is known, except when served for consumption | 0 |
| 1905 | Bread (branded or otherwise), except when served for consumption and pizza bread | 0 |
| 1905 | Pizza bread | 5 |
| 1905 [other than 1905 32 11, 1905 90 40] | All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread] | 18 |
| 1905 32 | Waffles and wafers coated with chocolate or containing chocolate | 28 |
| 1905 40 00 | Rusks, toasted bread and similar toasted products | 5 |
| 2001 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid | 12 |
| 2002 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid | 12 |
| 2003 | Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid | 12 |
| 2004 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 | 12 |
| 2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 | 12 |
| 2006 | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) | 12 |
| 2007 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter | 12 |
| 2008 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground- nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits | 12 |
| 2009 | Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. | 12 |
| 2101 11, 2101 12 00 | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee | 28 |
| 2101 20 | All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate | 18 |
| 2101 30 | Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | 12 |
| 2102 | Yeasts and prepared baking powders | 12 |
| 2103 [other than 2103 90 10, 2103 90 30, 2103 90 40] | Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning | 12 |
| 2103 90 10 | Curry paste | 18 |
| 2103 90 30 | Mayonnaise and salad dressings | 18 |
| 2103 90 40 | Mixed condiments and mixed seasoning | 18 |
| 2104 | Soups and broths and preparations therefor; homogenised composite food preparations | 18 |
| 2105 00 00 | Ice cream and other edible ice, whether or not containing cocoa | 18 |
| 2106 | Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. | 0 |
| 2106 | Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi | 12 |
| 2106 | All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as “Supari”, Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods; [other than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form] | 18 |
| 2106 | Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder | 28 |
| 2106 90 | Sweetmeats | 5 |
| 2106 90 | Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form | 12 |
| 2106 90 20 | Pan masala | 28 |
| 2201 | Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] | 0 |
| 2201 | Non-alcoholic Toddy, Neera including date and palm neera | 0 |
| 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured | 18 |
| 2201 90 10 | Ice and snow | 5 |
| 2202 10 | All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured | 28 |
| 2202 90 10 | Soya milk drinks | 12 |
| 2202 90 20 | Fruit pulp or fruit juice based drinks | 12 |
| 2202 90 30 | Beverages containing milk | 12 |
| 2202 90 90 | Tender coconut water other than put up in unit container and bearing a registered brand name | 0 |
| 2202 90 90 | Tender coconut water put up in unit container and bearing a registered brand name | 12 |
| 2202 90 90 | Other non-alcoholic beverages | 28 |
| 2207 | Ethyl alcohol and other spirits, denatured, of any strength | 18 |
| 2209 | Vinegar and substitutes for vinegar obtained from acetic acid | 18 |
| 2301 | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves | 5 |
| 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 | 0 |
| 2303 | Residues of starch manufacture and similar residu |
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