COMMODITY CODE COMMODITIES TAXABLE @12.5%
9001 CIVIL CONSTRUCTION/ MODIFICATION
9002 ELECTRIFICATION
9003 INTERIOR DECORATION
9004 WATER AND SEWERAGE WORKS
9005 FABRICATION & FIXING
9006 ERECTION-INSTALLATION ETC. OF
PLANTS & MACHINERY
9007 ELEVATOR/ LIFTS RELATED WORKS
9008 MAINTENANCE CONTRACTS INCLUDING
AMCS
9008A BOOK BINDING WORKS
9008B TEXTILE PROCESSING SUCH AS
DYING, FABRICATION, TAILORING EMBROIDERY AND OTHER SIMILAR ACTIVITIES 
9008C ELECTROPLATING , ELECTRO
GALVANISING, ANODIZING, POWDER COATING AND OTHER SIMILAR ACTIVITIES 
9008D RE-TREADING OF OLD TYRES 
9009 OTHERS WORK CONTRACTS EXCLUDING
PRINTING WORKS  
9010 HEAVY MOTOR VEHICLES (EXCLUDING
TRACTORS) 
9011 CHASSIS AND BODIES OF HEAVY
MOTOR VEHICLES(EXCLUDING TRACTORS)
9012 LIGHT MOTOR VEHICLES 
9013 CHASSIS AND BODIES OF LIGHT
MOTOR VEHICLES
9014 MOTOR CYCLES, MOTOR CYCLE
COMBINATIONS, MOTOR SCOOTERS, MOTORETTS
9015 AUTORIKSHAWS
9016 E-RICKSHAWS
9017 PARTS OF MOTOR
VEHICLES/AUTOMOBILES 
9018 ACCESSORIES OF MOTOR
VEHICLES/AUTOMOBILES INCLUDING SEAT COVERS
9019 TYRES & TUBES OTHER THAN
THOSE SPECIFIED IN ANY OF THE SCHEDULE
9020 PROPANE KITS CNG KITS 
9021 COOLENTS
9022 HELMETS OF ALL KINDS
9023 NON-POWER DRIVEN VEHICLES 
9024 AIRCRAFTS, AEROPLANES,
HELICOPTERS ETC.
9025 COMPONENTS AND ACCESSORIES OF
AIRCRAFTS, AEROPLANES, HELICOPTERS ETC.
9026 SHIPS, FISHING VESSELS, FERRY
BOATS, CARGO SHIPS ETC.
9027 SHIPS COMPONENTS AND ACCESSORIES
OF SHIPS, FISHING VESSELS, FERRY BOATS, CARGO SHIPS ETC.
9028 COMPACT FLUORESCENT LAMP AND
ELECTRONIC CHOKES, LED OTHER THAN THOSECOVERED UNDER ANY OF THE SCHEDULES
9029 FANS 
9030 BULBS, TUBES 
9031 HALOGEN LIGHTS
9032 ELECTRIC
REGULATORS 
9033 AMPLIFIERS, LOUDSPEAKERS 
9034 ANSWERING MACHINES 
9035 CABLE RECEPTION INSTRUMNETS 
9036 TRANSFORMERS 
9037 GENERATORS 
9038 ELECTRIC MOTORS
9039 GRAMOPHONE 
9040 TELEVISIONS 
9041 SET TOP BOX OF TELEVISION
9042 VIDEO/ AUDIO RECORDERS/PLAYERS
OTHER THAN THOSE COVERED IN ANY OF THE SCHEDULES 
9043 HOME THEATRE SYSTEMS
9044 TELECOM EQUIPMENTS OTHER THAN
THOSE COVERED IN ANY OF THE SCHEDULES 
9045 CINEMATOGRAPHIC EQUIPPMENTS
INCLUDING CAMERAS, PROJECTORS ETC. AND PARTS AND ACCESSORIES THEREOF
9046  VACCUM CLEANERS 
9047 COOKING RANGES 
9048 DISH WASHER
9049 WATER PURIFIERS 
9050 JUICER-MIXER-GRINDER
9051 JUICERS
9052 MIXERS 
9053 GRINDERS 
9054 ELECTRIC IRON 
9055 OVEN TOASTER GRILLER
9056 POP-UP TOASTERS
9057 TOASTERS
9058 INDUCTION COOKING
APPLIANCES 
9059 FOOD PROCESSORS HEATING
STOVES 
9060 OVEN, MICROWAVE OVEN AND
HOTCASES
9061 ELECTRIC CHIMNEYS 
9062 WASHING MACHINES
9063 REFRIGERATORS 
9064 WATER COOLERS 
9065 AIR COOLERS 
9066 AIR-CONDITIONERS 
9067 HEATERS HEAT CONVECTORS 
9068 VIDEO GAMES, CONSOLES, PLAY
STATIONS AND MACHINES THEREOF 
ETC. 
9069 INVERTORS/UPS 
9070 TORCHES , TORCH CELLS   
9071 OTHER DOMESTIC ELECTRICAL
APPLIANCES 
9072 OTHER COMMERCIAL ELECTRICAL
APPLIANCES 
9073 OTHER DOMESTIC ELECTRONIC
APPLIANCES 
9074 OTHER COMMERCIAL ELECTRONIC
APPLIANCES 
9075 OTHER ELECTRICAL AND ELECTRONIC
DOMESTIC APPLIANCES 
9076 OTHER COMMERCIAL ELECTRICAL AND
ELECTRONIC APPLIANCES 
9077 CABLES & SWITCHES OTHER THAN
THOSE COVERED IN ANY OF THE SCHEDULES 
9078 ELECTRIC & ELECTRONICS WIRES
OTHER THAN THOSE COVERED IN ANY OF THE SCHEDULES 
9079 SWITCH BOXES
9080 BATTERIES 
9081 OTHER ELECTRONIC GOODS
9082 OTHER ELECTRICAL GOODS 
9083 SPARE PARTS & COMPONENTS
(ELECTRONIC) 
9084 SPARE PARTS & COMPONENTS
(ELECTRICAL) 
9085 INFORMATION RECORDING
DEVICES 
9086 GRAMPHONE RECORDS 
9087 CELLUAR PHONES COSTING ABOVE
RS.10000
9088 DECORATION PIECES, GIFT ITEMS
AND NOVELTIES 
9089 FISH ACQUARIUMS ETC.
9090 FANCY LAMPS AND CHANDELIERS
9091 PAINTINGS, SCULPTURES AND OTHER
ART WORKS
9092 CIGARETTE CASES 
9093 LIGHTERS 
9094 GLAZED EARTHERN WARE 
9095 HOUSEHOLD ARTICLES MADE OF
BRASS,  BELL METAL 
9096 IVORY ARTICLES 
9097 SANDEL WOOD & ITS
ARTICLES 
9098 SANDEL WOOD & ITS
ARTICALES 
9099 AMMUNITION 
9100 ARMS INCLUDING RIFLES, PISTOLS,
REVOLVERS ETC.
9101 EXPLOSIVES 
9102 FIRE WORKS 
9103 ELECTRONIC TOYS 
9104 OPTICAL GOODS OTHER THAN THOSE
COVERED UNDER ANY OF THE SCHEDULES
9105 BINOCULARS, TELESCOPES AND OPERA
GLASSES AND COMPONENT PARTS AND ACCESSORIES THEREOF
9106 OPTICALS LENSES
9107 UTENSILES, KITCHENWARE AND
TABLEWARE MADE OF GLASS 
9108 CHINA WARE/MELAMINE CROCKERY AND
OTHER ARTICLES 
9109 GLASS & GLASS WARE
(NON-CROCKERY) 
9110 SPORT GOODS 
9111 BAKELITE POWDER 
9112 DISTILLED WATER 
9113 LIFTS & ELEVATORS 
9114 MACHINERY OTHER THAN THOSE
SPECIFIED IN ANY OF THE SCHEDULE
9115 FIRE FIGHTING EQUIPMENTS &
ACCESSORIES THEREOF 
9116 PARTS & SPARE PARTS OF FIRE
FIGHTING EQUIPMENT 
9117 BOILERS / FURNACE 
9118 FILTERS EXCEPT WHEN USED IN
MOTOR VEHICLES 
9119 V-BELTS 
9120 PAINTS, COLOURS AND
VARNISHES 
9121 PAINT BRUSHES, ROLLERS AND OTHER
PAINTING EQUIPMENTS 
9122 WALL PAPERS
9123 PLASTIC GOODS OTHER THAN THOSE
SPECIFIED IN ANY OF THE SCHEDULE (EXCEPT FURNITURE)
9124 RUBBER GOODS  OTHER THAN THOSE SPECIFIED IN ANY OF THE
SCHEDULE(EXCLUDING TYRES & TUBES) 
9125 ACRYLIC SHEETS 
9126 FIBREGLASS & THEIR
ARTICLES 
9127 INSULATING BOARD
9128 CEMENT 
9129 READYMIX CONCRETE
9130 MARBLE, GRANITE  AND THEIR 
TILES 
9131 ARTICLES MADE OF
MARBLES/GRANITE 
9132 VINYLE FLOORING, FLOOR COVERINGS
OF PLASTICS AND OTHER MATERIALS
9133 WATER STORAGE TANKS AND CISTERNS
9134 WIRE MESH AND METAL MESH
9135 SANITARY GOODS / SANITARY
WARE 
9136 SANITARY FITTINGS
9137 CERAMIC GOODS (EXCL.
CROCKERY) 
9138 GALAZED EARTHEN TILES
9139 CONSTRUCTION MATERIAL
(OTHER) 
9140 BOULDERS & CHIPS 
9141 ROOFING TILES AND ASBESTOS
SHEETS 
9142 RCC SHEETS
9143 PLYWOOD
9144 PARTICLE BOARD
9145 PLYBOARD
9146 ARTIFICIAL/COMPOSITE WOOD 
9147 SUNMICA / LAMINATED SHEETS 
9148 WOODEN CARVINGS AND
MOULDINGS 
9149 FURNITURE 
9150 COMPUTER FURNITURE 
9151 MOULDED FURNITURE 
9152 STEEL & ALUMINIUM FURNITURE
9153 ALMIRAHS AND SAFES 
9154 WOODEN BOXES AND ARTICLES EXCEPT
THOSE COVERED UNDER ANY OF THE SCHEDULES 
9155 V BLINDS 
9156 CINEMATOGRAPHIC EQUIPMENTS 
9157 ACCESSORIES AND PARTS OF
CINEMATOGRAPHIC EQUIPMENTS
9158 CAMERAS 
9159 PHOTOGRAPHIC GOODS FILMS 
9160 PROJECTORS 
9161 CCTV AND SURVEILLANCE/SECURITY SYSTEMS
9162 CCTV CAMERA, ACCESSORIES AND PARTS
9163 METAL DETECTOR, BAGGING
SCANNINGMACHINE, TAGS, SEARCH LIGHT, ACCESS CONTROL SYSTEM
9164 SPY CAMERA AND DEVICES 
9165 X-RAY FILMS 
9166 MUSICAL INSTUMENTS OTHER THAN
THOSE SPECIFIED IN ANY OF THE SCHEDULE
9167 CALCULATORS DICTAPHONE 
9168 PHTOCOPIER XEROX DUPLICATING
MACHINE
9169 WEIGHT, MEASURES & WEIGHING
/ MEASURING MACHINES OF ALL KIND 
9170 EMPTY TINES & BARRELS 
9171 POLYTHENE PACKING MATERIALS 
9172 H.P.I. BAGS 
9173 LABELS OTHER THAN THOSE
SPECIFIED IN ANY OF THE SCHEDULE
9174 ALLKELENE/BITUMINOUS PACKING
MATERIALS 
9175 STICKERS 
9176 GARDEN UMBRELLA
9177 WRITING INSTRUMENTS COSTING
ABOVE RUPEES ONE THOUSAND PER PIECE
9178 SCHOOL BAGS HAVING MRP ABOVE RS
300
9179 LOCKS OF ALL KINDS
9180 LIQUIFIED PETOLEUM GAS FOR
COMMERCIAL USE
9181 COMPRESSED NATURAL GAS NOT
COVERED BY ANY ENTRY OF SCHEDULES
9182 TAILORS’ DUMMIES  AND MANNEQUINS
9183 PERAMBULATORS 
9184 KEROSENE EXCEPT SOLD UNDER PDS
9185 ADVERTISEMENT BOARDS, SIGN
BOARDS, NEON AND GLOW SIGN BOARDS ETC.
9186 AUTO TELLER MACHINE
9187 ARTIFICIAL JWELLERY AND
ORNAMENTS 
9188 VENDING MACHINES FOR TEA, COFFEE
AND OTHER  BEVERAGES 
9189 SOLAR POWER PLANTS 
9190 WASTE WATER TREATMENT
PLANTS 
9191 SUNGLASSES AND PARTS THEREOF
9192 MEMENTO, AWARD, MEDALS, TROPHY, SHIELDS ETC.
9193 WEDDING AND OTHER INVITATION
CARDS
9194 PET FOOD AND ACCESSORIES 
9195 ICE CREAMS
9196 ICE CREAM SHAKES & MILK
SHAKES 
9197 MINERAL WATER & PACKAGED
WATER 
9198 NON ALCOHOLIC BEVERAGES 
9199 SQUASHES SHARBET JUICES OTHER
THAN THOSE MADE OF FRUITS  
9200 CAKE & PASTRIES 
9201 BISCUITS 
9202 OTHER BAKERY PRODUCTS NOT
COVERED IN ANY OF THE SCHEDULES 
9203 CONFECTIONERY ITEMS 
9204 NOODLES 
9205 PAPAD
9206 SAUCE PASTES 
9207 VERMICALLI MACRONI 
9208 POTATO CHIPS 
9209 NAMKEEN DALMOTH 
9210 OTHER NAMKEENS
9211 SWEETS 
9212 COOKED FOODS AND SNACKS
9213 WASHING SOAPS/LIQUIDS, SHAMPOOS,
CLEANING AGENTS, DETERGENTS ETC.
9214 HOUSE KEEPING PRODUCTS SUCH AS
DUST BRUSH, DUSTERS, MOPS ETC. 
9215 DISINFECTANT & DEODORANTS
9216 INSECT REPELLANTS 
9217 MOSQUITO COILS, MATS ETC.
9218 TOILETRIES INCLUDING
SOAPS,SHAMPOOS AND HAIR OILS
9219 COSMETICS 
9220 FEMININE SANITARY NAPKINS
EXCLUDING SINGLE PACKS CONTAINING 8 UNITS AND HAVING MRP UPTO RS. 20 PER PACK
9221 DIAPERS OTHER THAN ADULT
DIAPERS 
9222 PERSONAL HEALTH CARE
PRODUCTS 
9223 PERSONAL HEALTH CARE
EQUIPMENT 
9224 ENERGY DRINKS
9225 DIETARY SUPPLIMENTS
9226 TOOTH  PASTE / POWDER
9227 TOOTH BRUSH 
9228 DENTIFRICES 
9229 SAFETY RAZOR / BLADES
9230 OTHER SHAVING PRODUCTS 
9231 BOOT POLISH 
9232 PERFUMERY AND ESSENCES EXCEPT
INDUSTRIAL PERFUMES  
9233 CARPETS 
9234 MATTRESSES 
9235 SLEEPING BAGS
9236 FOAM SHEETS
9237 FOAM & THEIR ARTICLES 
9238 PILLOWS  AND CUSHIONS
9239 PICNIC SET 
9240 VACUUM FLASKS, THERMIC JUGS,
THERMOS ETC. AND ICE BUCKETS, BOXES OR URNS OR OTHER DOMESTIC RECEPTICLES
ETC. TO KEEP FOOD OR BEVERAGE HOT OR COLD AND REFILLES THEREOF  
9241 READYMADE GARMENTS COSTING ABOVE
RS. 5000 BUT NOT INCLUDING THOSE MADE UP OF KHADI
9242 HOSIERY GARMENTS  COSTING ABOVE RS. 5000  
9243 WOOLLEN GARMENTS 
9244 CLOCKS, TIME PIECES, ELECTRICAL
TIME SWITCHES AND MECHNICAL TIMERS AND PARTS THEREOF 
9245 WATCHES COSTING UPTO RS 5000
9246 TRAVEL CASES / BRIEF CASSES 
9247 TRAVELLING BAGS 
9248 SUITCASES 
9249 WEDDINGS VANITY CASE 
9250 RAINCOATS 
9251 FOOTWARE COSTING ABOVE RS. 500
9252 FURS & THEIR GOODS 
9253 REXINE 
9254 LEATHER GOODS OTHER THAN THOSE
COVERED UNDER ANY OF THE SCHEDULES