Schedule SR No Heading Description GST Rate Compensation Cess Rate
III 123C 4201
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material
18
III 124 4202
Trunks, suit-cases, vanity-cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobaccopouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]
18
III 124A 4203
Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports]
18
III 124B 4205
Other articles of leather or of composition leather
18
III 124C 4206
Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons
18
III 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.
18
III 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
18
III 132A 4303
Articles of apparel, clothing accessories and other articles of furskin
18
III 133 4304
Artificial fur and articles thereof]
18
III 134 4403
Wood in the rough
18
III 135 4407
Wood sawn or chipped
18
III 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
18
III 137 4409
Wood (including strips and friezes for parquet flooring, not assembled) 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 [other than bamboo flooring]
18
III 137A 4410
Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards
18
III 137B 4411
Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards
18
III 137C 4412
Plywood, veneered panels and similar laminated wood
18
III 137D 4413
Densified wood, in blocks, plates, strips, or profile shapes
18
III 137E 4414
Wooden frames for paintings, photographs, mirrors or similar objects
18
III 137F 4418
Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes [other than bamboo wood building joinery]
18
III 137G 4421
Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware
18
III 138 44 or any Chapter
Resin bonded bamboo mat board, with or without veneer in between
18
III 139 44 or any Chapter
Bamboo flooring tiles
18
III 141 4501
Waste cork; crushed, granulated or ground cork
18
III 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
18
III 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)
18
III 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
18
III 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
18
III 149 4812
Filter blocks, slabs and plates, of paper pulp
18
III 150 4813
Cigarette paper, whether or not cut to size or in the form of booklets or tubes
18
III 150A 4814
Wall paper and similar wall coverings; window transparencies of paper
18
III 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
18
III 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
18
III 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
18
III 153A 4819 (except 4819 10, 4819 20)
All Goods (other than Cartons, boxes and cases of, – (a) corrugated paper or paper board;or (b) non-corrugated paper or paper board)]
18
III 154 4820
Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blottingpads, 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]
18
III 155. 4821
Paper or paperboard labels of all kinds, whether or not printed
18
III 156. 4822
Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)
18
III 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, kites, Paper mache articles]
18
III 157A 4906 00 00
Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing.
18
III 157B 4907
Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips). Cheques, loose or in book form
18

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