| SL.NO. | NAME OF THE COMMODITY |
| 1. | Agricultural implements not operated manually or not driven by animal |
| 2. | All intangible goods including copyright, patent, rep license, DEPB |
| 3. | All kinds of bricks including fly ash bricks, refractory bricks |
| 4 | Asphaltic roofing sheets |
| 5 | Earthen tiles other than ceramic and glazed tiles |
| 6 | All types of yarn and sewing thread other than cotton yarn in hank and silk yarn in hank. |
| 7. | Aluminium utensils and enameled utensils |
| 8. | Arecanut, betel nut and betel nut powder |
| 9. | Bamboos, Casuarina poles, eucalyptus logs and cut sizes thereof |
| 10. | Bearings of all kinds |
| 11. | Beedi leaves |
| 12. | Transmission rubber belts |
| 13. | Bicycles, tricycles, cycle rickshaws & parts and accessories thereof |
| 14. | Bitumen |
| 15. | Branded bread |
| 16. | Bulk Drugs |
| 17. | Centrifugal, monobloc and submersible pumps. |
| 18 | Coffee beans and seeds, cocoa pod, green tea leaf and chicory |
| 19 | Chemical fertilizers and Bone Meal including mixtures or Nurient elements such as Iron, Zinc, Copper and biological derivatives such as Enzymes, Co-enzymes and Aucines |
| 20. | Pesticides, Insecticides, fungicides, herbicides, weedicides and other plant protection equipment and accessories thereof |
| 21 | Coir and Coir products excluding coir mattresses |
| 22 | Cotton waste and Cotton yarn waste |
| 23 | Crucibles |
| 24. | Electrodes including welding electrodes and welding rods |
| 25. | Exercise Note books including Graph books and laboratory note books, Office stationery including computer stationery, writing pads and Account Ledgers |
| 26. | Fibres of all types and fibre waste |
| 27. | Ferrous and non-ferrous metals and alloys and extrusions thereof |
| 28. | Flour, Atta, Maida, Suji, Besan and Ravva |
| 29. | Parched and fried grams or dhalls |
| 30. | Jaggery |
| 31. | Hand Pumps, parts and fittings thereof |
| 32 | Herb, bark, dry plant, dry root, commodity known as jari booti and dry flower |
| 33 | Hose Pipes |
| 34 | Hosiery goods of all kinds |
| 35. | Rice bran including de-oiled rice bran |
| 36 | Ice |
| 37. | Incense Sticks commonly known as, Agarbathi, dhupkathi or dhupati |
| 38. | Industrial cables, (High voltage cables, XI. PE Cables, Jelly filled cables, optical fibre cables) |
| |
| 39. | IT Products (with HSN Codes), that is to say-- |
| (1) Word Processing Machines and Electronic Typewriters (84.69) |
| (2) Electronic Calculators (84.70) |
| (3) Computer Systems and Peripherals, Electronic Diaries (84.71) |
| (4) Parts and Accessories of HSN 84.69,84.70 and 84, 71 for items listed above (84.73) |
| (5) DC Micromotors / Stepper motors of an output not exceeding 37.5 Watts (85.01) |
| (6) Parts of HSN 85.01 for items listed above (85.03) |
| (7) Uninterrupted Power Supplies (UPS) and their parts (85.04) |
| (8) Permanent magnets and articles intended to become permanent magnets (Ferrites) (85.05) |
| (9) Electrical Apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries-current line systems or for digital line systems; videophones (85.17) |
| (10) Microphones, Multimedia Speakers, Headphones, Earphones and Combined Microphone / Speaker Sets and their part (85.18) |
| (11) Telephone answering machines (85.20) |
| (12) Parts of Telephone answering machines (85.22) |
| (13) Prepared unrecorded media for sound recording or similar recording of other phenomena (85.23) |
| (14) IT software on any media (85.24) |
| (15) Transmission apparatus other than apparatus for radio broadcasting |
| or TV broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras (85.25) |
| (16) Radio communication receivers, Radio pagers (85.27) |
| (i) Aerials, antennas and their parts (85.29) |
| (ii) Parts of items at 85.25 and 85.27 listed above (85.29) |
| (17) LCD Panels, LED Panels and parts thereof (85.31) |
| (18) Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof (85.32) |
| (19) Electrical resistors (including rheostats and potentiometers), other than heating resistors (85.33) |
| (20) Printed circuits (85.34) |
| (21) Switches, Connectors and Relays for upto 5 AMPS at voltage not exceeding 250 Volts, Electronic fuses (85.36) |
| (22) Data/Graphic Display tubes, other than TV Picture tubes and parts thereof (85.40) |
| (23) Diodes, transistors and similar semi-conductor devices; |
| Photosensitive semi-conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; |
| Light emitting diodes; Mounted piezo-electric crystals (85.41) |
| (24) Electronic Integrated Circuits and Micro – assemblies (85.42) |
| (25) Signal generators and parts thereof (85.43) |
| (26) Optical fibre cables (85.44) |
| (27) Optical fibre and optical fibre bundles and cables (90.01) |
| (28) Liquid Crystal Devices, Flat Panel display devices and parts thereof (90.13) |
| (29) Cathode ray oscilloscopes, Spectrum Analysers, Cross-talk meters, Grain measuring instruments, Distortion factor meters, Psophometers, Network & Logic analyzer and Signal analyzer (90.30). |
| 40. | Kerosene sold through public distribution system |
| 41. | Nawar |
| 42. | Napa Slabs (Rough and polished flooring stones) |
| 43. | Ores and minerals |
| 44. | Paper of all kinds and news print |
| 45. | Pipes of all varieties including G.I. Pipes, C.I. Pipes, ductile pipes and PVC Pipes |
| 46. | Plastic footwear |
| 47. | Printed material like diary, calendar etc., |
| 48. | Printing Ink excluding toner and cartridges |
| 49. | Processed and branded salt |
| 50. | Pulp of bamboo, wood, waste paper and bagasse |
| 51. | Rail coaches, engines and wagons |
| 52. | Readymade Garments |
| 53. | Renewable energy devices and spare parts |
| 54. | Safety Matches |
| 55. | Sewing Machines and parts and accessories thereof |
| 56. | Ships and other vessels |
| 57. | Silk fabrics other than Handloom silk fabrics |
| 58. | Skimmed Milk Powder and UHT Milk |
| 59. | Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies |
| 60. | Sports goods excluding apparels and footwear |
| 61. | Starch and Sago |
| 62. | Tamarind, Tamarind seed, dhall, kernel, powder and husk |
| 63. | Tractors and Threshers, Harvesters and attachments and parts thereof |
| 64. | Transmission towers |
| 65. | Umbrellas |
| 66. | Vanaspathi, Hydrogenated Vegetable Oil. |
| 67. | Vegetable Oils – All kinds of vegetable Oils including solvent oils and Coconut Oil |
| 68. | Writing Instruments |
| 69. | Coal Including coke in all its forms, but excluding charcoal |
| 70. | Iron and steel, that is to say: |
| | (i) Pig Iron, Sponge Iron, and cast iron including ingot moulds, and bottom plates. |
| | (ii) Steel semis, ingots, slabs, blooms and billets of all qualities, shapes and sizes. |
| | (iii) Skelp bars, tin bars, sheet bars, hoe-bars and sleeper bars; |
| | (iv) Steel bars, rounds, rods, squares, flats, octagons and hexagons; plain and ribbed or twisted, in coil from as well as straight length |
| | (v) Steel structurals, angles, joints, channels, tees, sheet piling sections, Z sections or any other rolled sections |
| | (vi) Sheets, hoops, strips and skelp, both black and galvanized, hot and cold rolled, plain and corrugated in all qualities, in straight lengths and in coil form as rolled and in revitted condition. |
| | (vii) Plates, both plain and chequered in all qualities |
| | (viii) Discs, rings, forgings and steel castings; |
| | (ix) Tool, alloy and special steels of any of the above categories |
| | (x) Steel tubes, both welded and seamless, of all diameters and lengths including tube fittings |
| | (xi) Tin-plates, both hot dipped and electrolytic and tin free plates |
| | (xii) Fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails – heavy and light crane rails; |
| | (xiii) Wheels, tyres, axies and wheel sets |
| | (xiv) Wire rods and wires rolled, drawn, galvanized, aluminized, tinned or coated such as by copper |
| 71 | Iron and Steel scrap, that is to say |
| | (i) Iron scrap, cast-iron scrap, runner scrap and iron skull scrap |
| | (ii) Steel melting scrap in all forms including steel skull, turnings and borings |
| | (iii) Defectives, rejects, cuttings or end pieces of any of the categories of item (i) to (xiv) of entry 71 |
| 72. | Oil Seeds, that is to say |
| | (i) Sesamum or Til (orientale) |
| | (ii) Soyabeen (Glycine seja) |
| | (iii) Rape seed and mustard |
| 1. Toria (Brassica campestris vartoria) |
| 2. Rai (Brassica Juncea) |
| 3. Jamba – Taramira (Eruca satiya) |
| 4. Sarcon – yellow and brown (brassica compestris varsarson) |
| 5. Banarasi Rai or True mustard (Brassica nigra) |
| | (iv) Linseed (linum usitatissimum) |
| | (v) Sunflower (Helianthus annus) |
| | (vi) Nigar seed (Guizotia abyssinica) |
| | (vii) Neem, vepa (Azadi rachta indica) |
| | (viii) Mahua, illupai, ippe (Madhuca indica, M. Latifolia), Bassia, Latifolia and Madhuca Longifolia Syn. M. Longifolia) |
| | (ix) Karanja, Pongam, Honga (Pongamia pinnata syn. P Glabra) |
| | (x) Kusum (Schleichera Oleosa, syn. S. Trijuga) |
| | (xi) Punna undi(Calophyllum, inophyllum) |
| | (xii) Kokum (Carcinia indica) |
| | (xiii) Sal (Shorea robusta); |
| | (xiv) Tung (Aleurite Jordi and A.Montana) |
| | (xv) Red Palm (elaeis guinenisis) |
| | (xvi) Safflower (corthanus tinctorius) |
| 73. | Castor (Ricinus communis) |
| 74. | Coconuts other than tender coconuts (cocos nucifera) |
| 75. | Copra |
| 76. | Groundnut or peanut (hypogea) |
| 77. | Cotton seeds |
| 78. | Jute, that is to say the fibre extracted from plants belonging to the species corchorus capsularis and corchorus olitorius and the fibre known as Mesta or Bimli extracted from plants of the species hibiscus cannabinus and Hibiuscus sabdariffavar altissima and the fibre known as sunnhemp extracted from plants of the species Crotalaria Juncea whether baled or otherwise |
| 79. | Cotton, that is to say, all kinds of cotton (indigenous or imported) in all its unmanufactured State, whether ginned or unginned, baled, pressed or otherwise but not including cotton waste. |
| 80. | Hides and Skins, Tanned or Un-Tanned |
| 81. | Crude oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such as shale, calcareous rock sand), whatever their composition whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes |
| 1. decantation |
| 2. de-salting |
| 3. dehydration |
| 4. stabilization in order to normalize the vapour pressure |
| 5. elimination of very light fractions with a view to returning them to the oil-deposits in order to improve the drainage and maintain the pressure |
| 6. the addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned process |
| 7. any other minor process including addition of pour point depressants or flow improvers) which does not change the essential character of the substance |
| 82. | All kinds of Pulses and Dhalls |
| 83. | Wheat (Triticum vulgare T., compactum, T.sphaerococum, T.durum, T.aestivum, L.T.dicoccum); |
| 84. | Paddy (Oryza sativa L) |
| 85. | Rice (Oryza sativa L.) |
| 86. | P.V.C. cloth, Waterproof cloth, Tarpaulin and Rexine |
| 87. | Oil cakes and Deoiled cakes |
| 88. | “Drugs & Medicines”, whether patent or proprietory, as defined in Section 3 of the Drugs and Cosmetics Act, 1940 (Central Act 23 of 1940), but not including:- |
| a) medicated goods; |
| b) products capable of being used as cosmetics and toilet preparations including tooth-paste, tooth-powders, cosmetics, toilet articles and soaps; |
| c) mosquito repellants in any form. |
| 89. | Veterinary medicines including Poultry Feed supplements |
| 90 | All kinds of packing material including Hessian cloth and jute twine but excluding storage tanks made of any materials. |
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