S. No. |
Chapter/Heading/ Sub-heading/ Tariff item |
Description of Goods |
81. |
3802 |
Activated carbon; activated natural mineral products; animal black, including spent animal black |
82. |
3803 00 00 |
Tall oil, whether or not refined |
83. |
3804 |
Residual lyes from the manufacture of wood pulp, whether or not con-centrat- ed, desugared or chemically treated, including lignin sulpho-nates |
84. |
3805 |
Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipen-tene; sulphite turpentine and other crude para-cymene; pine oil con-taining alpha-terpineol as the main constituent |
85. |
3806 |
Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums |
86. |
3807 |
Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin ac-ids or on vegetable pitch |
87. |
3808 |
Insecticides, rodenticides, fungicides, herbicides, anti-sprouting prod-ucts and plant-growth regulators, disinfectants and similar products |
88. |
3809 |
Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like indus-tries, not elsewhere specified or included |
89. |
3810 |
Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods |
90. |
3812 |
Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising prepara-tions and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber |
91. |
3815 |
Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included |
92. |
3816 |
Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 |
93. |
3817 |
Mixed alkylbenzenes and mixed al- kylnaphthalenes, other than those of heading 2707 or 2902 |
94. |
3818 |
Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in elec-tronics [other than silicon wafers] |
95. |
3821 |
Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells |
96. |
3823 |
Industrial monocarboxylic fatty acids, acid oils from refining; industri-al fatty alcohols |
97. |
3824 |
Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those con-sisting of mixtures of natural products), not elsewhere specified or in-cluded |
98. |
3825 |
Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.] |
99. |
3826 |
Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals |
100. |
3901 to 3913 |
All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; poly-amides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysul-phides, polysul- phones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemi-cal derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for exam-ple, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms |
101. |
3914 |
Ion exchangers based on polymers of headings 3901 to 3913, in prima-ry forms |
102. |
3915 |
Waste, parings and scrap, of plastics |
103. |
3916 |
Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics |
104. |
3917 |
Tubes, pipes and hoses, and fittings therefor, of plastics |
105. |
3919 |
Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls |
106. |
3920 |
Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials |
107. |
3921 |
Other plates, sheets, film, foil and strip, of plastics |
108. |
3923 |
Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics |
109. |
3924 |
Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics |
110. |
3925 |
Builder's wares of plastics, not elsewhere specified |
111. |
3926 |
PVC Belt Conveyor, Plastic Tarpaulin |
112. |
4002 |
Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugat- ed diene rubber (EPDM) |
113. |
4003 |
Reclaimed rubber in primary forms or in plates, sheets or strip |
114. |
4004 |
Waste, parings and scrap of rubber (other than hard rubber) and pow-ders and granules obtained therefrom |
115. |
4005 |
Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip |
116. |
4006 |
Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber |
117. |
4007 |
Vulcanised rubber thread and cord, other than latex rubber thread |
118. |
4008 |
Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber |
119. |
4009 |
Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) |
120. |
4010 |
Conveyor or transmission belts or belting, of vulcanised rubber |
121. |
4011 |
Rear Tractor tyres and rear tractor tyre tubes |
122. |
4014 |
Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, fe-male (diaphragms), such as cervical caps] |
123. |
4015 |
Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves] |
124. |
4202 |
School satchels and bags other than of leather or composition leather |
125. |
4202 12 10 |
Toilet cases |
126. |
4202 22 10 |
Hand bags and shopping bags, of artificial plastic material |
127. |
4202 22 20 |
Hand bags and shopping bags, of cotton |
128. |
4202 22 30 |
Hand bags and shopping bags, of jute |
129. |
4202 22 40 |
Vanity bags |
130. |
4202 29 10 |
Handbags of other materials excluding wicker work or basket work |
131. |
4301 |
Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103. |
132. |
4302 |
Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 |
133. |
4304 |
Artificial fur and articles thereof |
134. |
4403 |
Wood in the rough |
135. |
4407 |
Wood sawn or chipped |
136. |
4408 |
Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints] |
137. |
4409 |
Wood (including strips and friezes for parquet flooring, not assem-bled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed |
138. |
44 or any Chapter |
Resin bonded bamboo mat board, with or without veneer in between |
139. |
44 or any Chapter |
Bamboo flooring tiles |
140. |
4419 |
Tableware and Kitchenware of wood |
141. |
4501 |
Waste cork; crushed, granulated or ground cork |
142. |
4502 |
Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) |
143. |
4503 |
Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom |
144. |
4504 |
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork |
145. |
4803 |
Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets |
146. |
4806[Except 4806 20 00, 4806 40 10] |
Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper) |
147. |
4809 |
Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets |
148. |
4811 |
Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper] |
149. |
4812 |
Filter blocks, slabs and plates, of paper pulp |
150. |
4813 |
Cigarette paper, whether or not cut to size or in the form of booklets or tubes |
151. |
4816 |
Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes |
152. |
4817[Except 4817 30] |
Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks] |
153. |
4818 |
Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres |
154. |
4820 |
Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books] |
155. |
4821 |
Paper or paperboard labels of all kinds, whether or not printed |
156. |
4822 |
Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) |
157. |
4823 |
Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper] |
158. |
5401 |
Sewing thread of manmade filaments, whether or not put up for retail sale |
159. |
5402,5404, 5406 |
All synthetic filament yarn such as nylon, polyester, acrylic, etc. |
160. |
5403, 5405, 5406 |
All artificial filament yarn such as viscose rayon, Cuprammonium, etc. |
161. |
5501, 5502 |
Synthetic or artificial filament tow |
162. |
5503, 5504, 5506, 5507 |
Synthetic or artificial staple fibres |
163. |
5505 |
Waste of manmade fibres |
164. |
5508 |
Sewing thread of manmade staple fibres |
165. |
5509, 5510, 5511 |
Yarn of manmade staple fibres |
166. |
6401 |
Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes |
167. |
6402 |
Other footwear with outer soles and uppers of rubber or plastics |
168. |
6403 |
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather |
169. |
6404 |
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials |
170. |
6405 |
Other footwear |
1. What are some examples of goods that are taxed at an 18% rate under GST? |
2. Are all types of footwear taxed at an 18% rate under GST? |
3. Are there any exemptions or reduced rates for certain goods within the 18% tax bracket? |
4. Are there any specific criteria to determine whether a good falls under the 18% tax rate? |
5. Are there any goods that were previously taxed at a different rate but have now been moved to the 18% tax bracket? |
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