other than live horses
1. 0101 Live asses mules and hinnies
2. 0102 Live bovine animals
3. 0103 Live swine
4. 0104 Live sheep and goats
5. 0105 Live poultry, that is to say, fowls of the species, Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6. 0106 Other live animal such as Mammals, Birds, Insects
All goods other than in frozen state and put up in unit containers.
1. 0201 Meat of bovine animals, fresh and chilled.
2. 0203 Meat of swine, fresh or chilled.
3. 0204 Meat of sheep or goats, fresh or chilled.
4. 0205 Meat of horses, asses, mules or hinnies, fresh or chilled.
5. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh or chilled.
6. 0207 Meat and edible offal, of the poultry of heading 0105, fresh or chilled.
7. 0208 Other meat and edible meat offal, fresh or chilled.
8. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled.
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state.
All goods, other than processed, cured or in frozen state.
1. 0301 Live fish.
2. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304.
3. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled.
4. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water, chilled.
5. 0307 Molluscs, whether in shell or not,live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled.
6. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
1. 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 .
2. Eggs Birds eggs, in shell, fresh, preserved or cooked .
3. Curd [0403, 0406].
4. Lassi .
5. Butter milk .
6. Chena or paneer , other than put up in unit containers and bearing a registered brand name.
7. 0409 Natural honey, other than put up in unit container and bearing a registered brand name.
1. Human hair, unworked, whether or not washed or scoured; waste of human hair 
2. Semen including frozen semen 
Fresh vegetables, roots and tubers other than those in frozen or preserved state
1. 0701 Potatoes, fresh or chilled.
2. 0702 Tomatoes, fresh or chilled.
3. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
4. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
5. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
6. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
7. 0707 Cucumbers and gherkins, fresh or chilled.
8. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
9. 0709 Other vegetables, fresh or chilled.
10. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
11. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split.
12. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
Fresh fruits other than in frozen state or preserved
1. 0801 Coconuts, fresh or dried, whether or not shelled or peeled.
2. 0802 Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts.
3. 0803 Bananas, including plantains, fresh or dried.
4. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
5. 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.
6. 0806 Grapes, fresh.
7. 0807 Melons (including watermelons) and papaws (papayas), fresh.
8. 0808 Apples, pears and quinces, fresh.
9. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
10. 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.
11. 0814 Peel of citrus fruit or melons (including watermelons), fresh.
1. All goods of seed quality.
2. 0901 Coffee beans, not roasted.
3. Unprocessed green leaves of tea .
4. Fresh ginger  and fresh turmeric  other than in processed form.
All goods (other than those put up in unit container and bearing a registered brand name).
1. 1001 Wheat and meslin.
2. 1002 Rye.
3. 1003 Barley.
4. 1004 Oats.
5. 1005 Maize (corn).
6. 1006 Rice.
7. 1007 Grain sorghum.
8. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi.
1. Flour [1101, 1102, 1105, 1106] Aata, maida, besan etc.[other than those put up in unit container and bearing a registered brand name].
2. 1101 Wheat or meslin flour.
3. 1102 Cereal flours other than of wheat or meslin i.e. maize(corn) flour, Rye flour, etc.
4. 1103 Cereal groats, meal and pellets, other than those put up in unit container and bearing a registered brand name.
5. 1105 Flour, of potatoes.
6. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses), 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.
All goods of seed quality
1. 1201 Soya beans, whether or not broken.
2. 1202 Ground- nuts, not roasted or otherwise cooked, whether or not shelled or broken.
3. 1204 Linseed, whether or not broken.
4. 1205 Rape or colza seeds, whether or not broken.
5. 1206 Sunflower seeds, whether or not broken.
6. 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.
7. 1209 Seeds, fruit and spores, of a kind used for sowing.
8. Hop cones, fresh .
9. 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 .
10. Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled .
11. Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 
12. 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 1214].
1. Lac and Shellac 
1. Betel leaves 
1. Vegetable fats and oils [1507 to 1516]
2. 1507 Soya- bean oil and its fractions, whether or not refined, but not chemically modified.
3. 1508 Ground- nut oil and its fractions, whether or not refined, but not chemically modified.
4. 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
6. 1511 Palm oil and its fractions, whether or not refined, but not chemically modified.
7. 1512 Sunflower- seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
8. 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
9. 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
10. 1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
11. 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.
12. 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
1. 1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products.
2. 1602 Other prepared or preserved meat, meat offal or blood.
3. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.
4. 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
5. 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved.
1. Cane jaggery (gur) 
1. Cocoa beans whole or broken, raw or roasted  .
2. Cocoa shells, husks, skins and other cocoa waste  .
3. Cocoa paste whether or not de-fatted .
1. 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 .
2. Pappad, by whatever name it is known, except when served for consumption .
3. Bread (branded or otherwise), except when served for consumption and pizza bread 
All goods of 2009 i.e. fruit juices, vegetable juices 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.
1. Prasadam  supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
1. Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] .
2. Non-alcoholic Toddy, Neera .
3. Tender coconut water put up in unit container and bearing a registered brand name [2202 90 90].
1. Aquatic feed, poultry feed cattle feed, including grass, hay straw, supplementhusk of pulses, concentrates additives, wheat bran de-oiled cake [2302, 2304, 2305, 2306, 2309]
1. Tobacco leaves [under reverse charge]
1. Common salt, by whatever name it is known, including iodized and other fortified salts, sendha namak [rock salt], kala namak [2501 00 10].
All ores and concentrates [2601 to 2617]
1. 2601 Iron ores and concentrates, including roasted iron pyrites
2. 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
3. 2603 Copper ores and concentrates.
4. 2604 Nickel ores and concentrates.
5. 2605 Cobalt ores and concentrates.
6. 2606 Aluminium ores and concentrates.
7. 2607 Lead ores and concentrates.
8. 2608 Zinc ores and concentrates.
9. 2609 Tin ores and concentrates.
10. 2610 Chromium ores and concentrates.
11. 2611 Tungsten ores and concentrates.
12. 2612 Uranium or thorium ores and concentrates.
13. 2613 Molybdenum ores and concentrates.
14. 2614 Titanium ores and concentrates.
15. 2615 Niobium, tantalum, vanadium or zirconium ores and concentrates.
16. 2616 Precious metal ores and concentrates.
17. 2617 Other ores and concentrates .
18. Granulated slag (slag sand) from the manufacture of iron or steel .
1. Coal, briquettes, ovoids and similar solid fuels manufactured from coal  .
2. Lignite, whether or not agglomerated, excluding jet.  .
3. Peat (including peat litter), whether or not agglomerated .
4. Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon .
5. Tar distilled from coal, from lignite or from peat .
6. Kerosene PDS.
7. Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
8. Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 
1. Thorium oxalate.
2. Enriched KBF4 (enriched potassium fluroborate).
3. Enriched elemental boron.
4. Nuclear fuel.
5. Nuclear grade sodium [2805 11].
6. Heavy water and other nuclear fuels .
7. Compressed air .
1. Gibberellic acid
1. Human Blood and its components .
2. All types of contraceptives .
1. Organic manure, other than put up in unit containers and bearing a brand name.
1. Wattle extract, quebracho extract, chestnut extract.
2. Enzymatic preparations for pretanning .
1. Kumkum, Bindi, Sindur, Alta 
1. Sulphonated castor oil, fish oil or sperm oil 
1. Casein, caseinates and other casein derivatives; casein glues 
2. Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives .
3. Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501 
4. Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein 
5. Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches .
6. Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg .
7. Enzymes, prepared enzymes 
1. Handmade safety matches [3605 00 10]
1. 3701 Photographic plates and film for x-ray for medical use.
2. Photographic plates and films including cinematographic film [3705, 3706]; such as Children's films certified by the Central Board of Film Certification to be "Children's Film", Documentary Shorts, and Films certified as such by the Central Board of Film Certification, News Reels and clippings, Advertisement Shorts, and Films, Teaching aids including film strips of educational nature.
1. Municipal waste, sewage sludge, clinical waste
1. Plastic bangles
1. Condoms and contraceptives 
Raw hides, skins, tanned or crust hides and skins, not further prepared [4101 to 4106]
1. 4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not dehaired or split.
2. 4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split.
3. 4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not dehaired or split.
4. 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.
5. 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared.
6. 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.
1. Gloves specially designed for use in sports 
1. 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; of mink, of lamb, of fox, etc.
2. 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; such as Calf skins, with hair on, tanned or dressed, Hides or skins of other bovine and equine animals with hair on, tanned or dressed, etc.
3. 4304 Artificial fur; Artificial fur as trimmings and embellishments for garments, made ups, knitwear, plastic and leather goods.
1. Firewood or fuel wood 
2. Wood charcoal (including shell or nut charcoal), whether or not agglomerated 
1. 14501 Natural cork, raw or simply prepared.
1. 4601 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, matsmatting, screens) of vegetables materialssuch as of Bamboo, of rattan, of Other Vegetable materials.
2. 4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah.
1. Judicial, Non- judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government, Postal items, like envelope, Post card etc., sold by Government, rupee notes when sold to the Reserve Bank of India & Cheques, lose or in book form[4802, 4817]
1. Printed books, including Braille books  and newspaper, periodicals & journals , maps, atlas, chart & globe  [4902Newspapers, journals and periodicals, whether or not illustrated or containing advertising material. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed.]
1. Safety headgear such as helmets [6506 10]
2. 6504 Hats and Other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed.
3. 6505 Hats and Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed.