Part II
[See serial No. 42 of Part I]
Items under category of IT products @ 5%.
| Serial No. | Description of items | HSN Code |
| (1) | (2) | (3) |
| 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 lien systems or for digital line systems; videophones. | 85.17 |
| 10. | Microphones, multimedia Speakers, Headphones, Earphones and Combines Microphone/Speaker Sets and their parts | 85.18 |
| 11 | Telephone answering machines | 85.20 |
| 12. | Prepared unrecorded media for sound recording or similar recording of other phenomena | 85.22 |
| 13 | Prepared unrecorded media for sound recording or similar recording of other phenomena [including compact disc (CD) and digital versatile disc (DVD).] | 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,[omitted], [cellular telephone other than cellular telephone the maximum retail price of per unit of which exceeds rupees three thousand] | 85.25 |
| 16. | Radio communication receivers, Radio pagers | 85.27 |
| 17. | (i) Aerials, antennas and their parts.
(ii) Parts of items at 85.25 and 85.27 listed above |
85.29 |
| 18. | LCD panels, LED Panels and parts thereof. | 85.31 |
| 19. | Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof | 85.32 |
| 20. | Electrical resistors (including rheostats and potentio-meters), other than heating resistors. | 85.33 |
| 21. | Printed Circuits | 85.34 |
| 22. | Switches, Connectors and Relays for up to 5 amps at voltage not exceeding 250 Volts, Electronic fuses. | 85.36 |
| 23. | Data/Graphic Display tubes, other than TV Picture tubes and parts thereof. | 85.40 |
| 24. | Diodes, transistors and similar semi-conductor devices, Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled I modules or made up into panels; Light emitting diodes; Mounted piezoelectric crystals. | 85.41 |
| 25. | Electronic Integrated Circuits and Micro-assemblies | 85.42 |
| 26. | Signal Generators and parts thereof. | 85.43 |
| 27. | Optical fibre cables [and jointing kits and jointing materials thereof] | 85.44 |
| 28. | Optical fibre and optical fibre bundles, and jointing kits and jointing materials thereof | 90.01 |
| 29. | Liquid Crystal devices, Flat Panel display devices and parts thereof | 90.13 |
| 30. | Cathode ray oscilloscopes, Spectrum Analysers, Crosstalk meters, Gain measuring instruments, Distortion factor meters, Psophometers, Net work & Logic analyser and Signal analyser. | 90.30 |