Recommendations of the 56th Meeting of the GST Council held at New Delhi, today
Recommendations of the 56th Meeting of the GST Council held at New Delhi, today
Next-generation GST reforms, as announced by Prime Minister Shri Narendra Modi from the ramparts of Red Fort on 15th August 2025, represent a strategic, principled, and citizen-centric evolution of a landmark tax framework, which will enhance the quality of life of every last citizen
GST Council approves reforms with a multi-sectoral and multi-thematic focus on improving the lives of all citizens and ensuring ease of doing business for all, including small traders and businessmen
GST Council approves rate rationalisation with a focus on Common-man, Labour-intensive Industries, Farmers and Agriculture, Health, Key Drivers of the economy
Exemption of GST on all individual life insurance policies whether term life, ULIP or endowment policies and reinsurance thereof to make insurance affordable for the common man and increase the insurance coverage in the country.
Exemption of GST on all individual health insurance policies (including family floater policies and policies for senior citizens) and reinsurance thereof to make insurance affordable for the common man and increase the insurance coverage in the country
Rationalisation of the current 4-tiered tax rate structure into a citizen-friendly ‘Simple Tax’ – a 2 rate structure with a Standard Rate of 18% and a Merit Rate of 5%; a special de-merit rate of 40% for a select few goods and services
Reduction of GST from 18% OR 12% to 5% on a host of common man items such as, hair oil, toilet soap bars, shampoos, toothbrushes, toothpaste, Bicycles, Tableware, kitchenware, other household articles, et al
Reduction of GST from 5% to NIL on Ultra-High Temperature (UHT) milk, Prepackaged and labelled chena or paneer; All the Indian Breads will see NIL rates (Chapati or roti, paratha, parotta, etc)
Reduction of GST from 12% OR 18% to 5% on almost all of the food items such as packaged namkeens, Bhujia, Sauces, Pasta, Instant Noodles, Chocolates, Coffee, Preserved Meat, Cornflakes, Butter, Ghee, etc.
Reduction of GST from 28% to 18% on Air-conditioning machines, TVs~32 inch (all TVs now at 18%), Dishwashing machines, Small cars, Motorcycles equal to or less than 350 CC
Reduction of GST from 12% to 5% on agricultural goods, such as tractors, agricultural, horticultural or forestry machinery for soil preparation or cultivation, harvesting or threshing machinery, including straw or fodder balers, grass or hay mowers, composting machines etc
Reduction of GST from 12% to 5% on labour intensive goods such as Handicrafts, Marble and travertine blocks, granite blocks, and Intermediate leather goods
Reduction of GST from 28% to 18% on Cement
Reduction of GST from 12% to NIL on 33 lifesaving drugs and medicines and from 5% to NIL on 3 lifesaving drugs & medicines used for treatment of cancer, rare diseases and other severe chronic diseases.
Reduction of GST on all other drugs and medicines from 12% to 5%.
Reduction of GST from 18% to 5% on various medical apparatus and devices used for medical, surgical, dental or veterinary usage or for physical or chemical analysis
Reduction of GST from 12% to 5% on various medical equipment and supplies devices such as wadding gauze, bandages, diagnostic kits and reagents, blood glucose monitoring system (Glucometer) medical devices, etc
Reduction of GST from 28% to 18% on Small Cars and Motorcycles equal to or below 350cc
Reduction of GST from 28% to 18% on buses, trucks, ambulances etc
Uniform rate of 18% on all auto parts irrespective of their HS code; Three-Wheelers from 28% to 18%
Correction of long-pending inverted duty structure for the manmade textile sector by reducing GST rate on manmade fibre from 18% to 5% and manmade yarn from 12% to 5%
Correction of inverted duty structure in fertilizer sector by reducing GST from 18% to 5% on Sulphuric acid, Nitric acid and Ammonia
Reduction of GST from 12% to 5% on renewable energy devices and parts for their manufacture
Reduction of GST from 12% to 5% on “Hotel Accommodation” services having value less than or equal to Rs. 7,500 per unit per day or equivalent
Reduction of GST from 18% to 5% on beauty and physical well-being services used by common man including services of gyms, salons, barbers, yoga centres, etc
The 56th meeting of the GST Council was held in New Delhi under the chairpersonship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The GST Council inter-alia made the recommendations relating to changes in GST tax rates, provide relief to individuals, common man, aspirational middle class and measures for facilitation of trade in GST. FAQs are also being issued for clarification of doubts. The recommendations made by the 56th GST Council are as below:
A. CHANGES IN GST RATES OF GOODS AND SERVICES
The HSN wise rate changes are at Annexure -I and sector wise rate changes are at Annexure -II
The HSN wise rate changes are at Annexure -III and Sector wise rate changes are at Annexure -IV.
The Council was of the view that the changes in GST rates of goods and services need to be implemented with effect from 22nd September 2025. However, keeping in view the requirement of funds to fulfill the obligation under the compensation cess account, the Council decided that the changes in GST rates may be implemented in a phased manner as follows:
B. MEASURES FOR FACILITATION OF TRADE
The Goods and Services Tax Appellate Tribunal (GSTAT) will be made operational for accepting appeals before end of September and will commence hearing before end of December this year. The Council also recommended the date of 30.06.2026 for limitation of filing of backlog appeals. The Principal Bench of the GSTAT will also serve as the National Appellate Authority for Advance Ruling. These measures will significantly strengthen the institutional framework of GST by providing a robust mechanism for dispute resolution, ensuring consistency in advance rulings, and offering greater certainty to taxpayers. This will further enhance trust, transparency, and ease of doing business under the GST regime.
*****
Annexure-I
GOODS
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description
From
To
01012100, 010129
Live horses
12%
5%
0401
Ultra-High Temperature (UHT) milk
5%
Nil
0402 91 10, 0402 99 20
Condensed milk
12%
5%
0405
Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
12%
5%
0406
Cheese
12%
5%
0406
Chena or paneer, pre-packaged and labelled
5%
Nil
0801
Brazil nuts, dried, whether or not Shelled or Peeled
12%
5%
0802
Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts
12%
5%
0804
Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes (other than mangoes sliced, dried) and mangosteens, dried
12%
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), dried
12%
5%
0813
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 (other than dried tamarind)
12%
5%
1107
Malt, whether or not roasted
18%
5%
1108
Starches; inulin
12%
5%
1302
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products
18%
5%
1404 90 10
Bidi wrapper leaves (tendu)
18%
5%
1404 90 50
Indian katha
18%
5%
1501
Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503
12%
5%
1502
Fats of bovine animals, sheep or goats, other than those of heading 1503
12%
5%
1503
Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
12%
5%
1504
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
12%
5%
1505
Wool grease and fatty substances derived therefrom (including lanolin)
12%
5%
1506
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
12%
5%
1516
Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
12%
5%
1517
Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
12%
5%
1517 10
All goods i.e. Margarine, Linoxyn
18%
5%
1518
Animal or microbial fats and animal or microbial 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; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included
12%
5%
1520 00 00
Glycerol, crude; glycerol waters and glycerol lyes
18%
5%
1521
Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured
18%
5%
1522
Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes
18%
5%
1601
Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products
12%
5%
1602
Other prepared or preserved meat, meat offal, blood or insects
12%
5%
1603
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
12%
5%
1604
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
12%
5%
1605
Crustaceans, molluscs and other aquatic invertebrates prepared or preserved
12%
5%
1701 91, 1701 99
All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes
12%
5%
1702
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel
18%
5%
1704
Sugar boiled confectionery
12%
5%
1704
Sugar confectionery
18%
5%
1804
Cocoa butter, fat and oil
18%
5%
1805
Cocoa powder, not containing added sugar or sweetening matter
18%
5%
1806
Chocolates and other food preparations containing cocoa
18%
5%
1901 [other than 1901 20 00]
Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included
18%
5%
1902
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
12%
5%
1904 [other than 1904 10 20]
All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes, Fortified Rice Kernel (FRK)
18%
5%
1905
Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products (other than bread, pizza bread, khakhra, chapathi, roti)
18%
5%
1905 90 30
Extruded or expanded products, savoury or salted
12%
5%
1905
Pizza bread
5%
Nil
1905 or 2106
Khakhra, chapathi or roti
5%
Nil
2001
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
12%
5%
2002
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
12%
5%
2003
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
12%
5%
2004
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
12%
5%
2005
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
12%
5%
2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
12%
5%
2007
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
12%
5%
2008
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits
12%
5%
2009
Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
12%
5%
2009 89 90
Tender coconut water, pre-packaged and labelled
12%
5%
2101 11, 2101 12 00
Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
18%
5%
2101 20
All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate
18%
5%
2101 30
Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
12%
5%
2102
Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders
12%
5%
2103
All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings
12%
5%
2104
Soups and broths and preparations therefor; homogenised composite food preparations
18%
5%
2105 00 00
Ice cream and other edible ice, whether or not containing cocoa
18%
5%
2106
Paratha, parotta and other Indian breads by any name called
18%
Nil
2106
Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters
12%
5%
2106 90
Namkeens, bhujia, mixture, chabena and similar edible preparations ready for consumption form (other than roasted gram), pre-packaged and labelled
12%
5%
2106 90 20
Pan masala*
28%
40%
2106 90 91
Diabetic foods
12%
5%
2106
Food preparations not elsewhere specified or included
18%
5%
2201
Drinking water packed in 20 litre bottles
12%
5%
2201
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured
18%
5%
2202 10
All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured
28%
40%
2202 91 00,
2202 99
Other non-alcoholic beverages
18%
40%
2202 99
Plant-based milk drinks, ready for direct consumption as beverages
18%
5%
2202 99 10
Soya milk drinks
12%
5%
2202 99 20
Fruit pulp or fruit juice based drinks (other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice)
12%
5%
2202
Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice
28%
40%
2202 99 30
Beverages containing milk
12%
5%
2202 99 90
Caffeinated Beverages
28%
40%
2401*
Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]
28%
40%
2402*
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
28%
40%
2403*
Bidis
28%
18%
2403*
Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences
28%
40%
2404 11 00*
Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion
28%
40%
2404 19 00*
Products containing tobacco or nicotine substitutes and intended for inhalation without combustion
28%
40%
2515 12 10
Marble and travertine blocks
12%
5%
2516
Granite blocks
12%
5%
2523
Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
28%
18%
2701
Coal; briquettes, ovoids and similar solid fuels manufactured from coal
5%
18%
2702
Lignite, whether or not agglomerated, excluding jet
5%
18%
2703
Peat (including peat litter), whether or not agglomerated
5%
18%
28
Anaesthetics
12%
5%
28
Potassium Iodate
12%
5%
28
Steam
12%
5%
2801 20
Iodine
12%
5%
2804 40 10
Medical grade oxygen
12%
5%
2807
Sulphuric acid
18%
5%
2808
Nitric acid
18%
5%
2814
Ammonia
18%
5%
2847
Medicinal grade hydrogen peroxide
12%
5%
28 or 38
Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985
12%
5%
29 or 380893
Gibberellic acid
12%
5%
29061110
Natural menthol
12%
5%
29061110, 30, 3301
Following goods from natural menthol namely:
12%
5%
29061190
Other than natural menthol
12%
18%
29061190, 30, 3301
Following goods made from other than natural menthol, namely:
12%
18%
30
The following drugs and medicines
1
Agalsidase Beta
2
Imiglucerase
3
Eptacog alfa activated recombinant coagulation factor VIIa
5%
Nil
30
The following drugs and medicines
1
Onasemnogene abeparvovec
2
Asciminib
3
Mepolizumab
4
Pegylated Liposomal Irinotecan
5
Daratumumab
6
Daratumumab subcutaneous
7
Teclistamab
8
Amivantamab
9
Alectinib
10
Risdiplam
11
Obinutuzumab
12
Polatuzumab vedotin
13
Entrectinib
14
Atezolizumab
15
Spesolimab
16
Velaglucerase Alpha
17
Agalsidase Alfa
18
Rurioctocog Alpha Pegol
19
Idursulphatase
20
Alglucosidase Alfa
21
Laronidase
22
Olipudase Alfa
23
Tepotinib
24
Avelumab
25
Emicizumab
26
Belumosudil
27
Miglustat
28
Velmanase Alfa
29
Alirocumab
30
Evolocumab
31
Cystamine Bitartrate
32
CI-Inhibitor injection
33
Inclisiran
12%
Nil
30
All Drugs and medicines including:
12%
5%
3001
Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included
12%
5%
3002
Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products
12%
5%
3003
Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments
12%
5%
3004
Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale
12%
5%
3005
Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
12%
5%
3006
Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives]
12%
5%
3304
Talcum powder, Face powder
18%
5%
3305
Hair oil, shampoo
18%
5%
3306
Dental floss, toothpaste
18%
5%
33061010
Tooth powder
12%
5%
3307
Shaving cream, shaving lotion, aftershave lotion
18%
5%
33074100
Odoriferous preparations which operate by burning (other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani)
12%
18%
3401
Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes
18%
5%
3406
Candles, tapers and the like
12%
5%
3406
Handcrafted candles
12%
5%
3503
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
18%
5%
3505
Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches
18%
5%
3605 00 10
All goods-safety matches
12%
5%
3701
Photographic plates and film for x-ray for medical use
12%
5%
3705
Photographic plates and films, exposed and developed, other than cinematographic film
12%
5%
3706
Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films
12%
5%
3808
The following Bio-pesticides, namely –
1 Bacillus thuringiensis var. israelensis
2 Bacillus thuringiensis var. kurstaki
3 Bacillus thuringiensis var. galleriae
4 Bacillus sphaericus
5 Trichoderma viride
6 Trichoderma harzianum
7 Pseudomonas fluoresens
8 Beauveriabassiana
9 NPV of Helicoverpaarmigera
10 NPV of Spodopteralitura
11 Neem based pesticides
12 Cymbopogan
12%
5%
3818
Silicon wafers
12%
5%
3822
All diagnostic kits and reagents
12%
5%
3826
Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel)
12%
18%
3926
Feeding bottles; Plastic beads
12%
5%
4007
Latex Rubber Thread
12%
5%
4011
Rear tractor tyres and rear tractor tyre tubes
18%
5%
4011
New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; rear tractor tyres; and of a kind used on aircraft]
28%
18%
4011 70 00
Tyre for tractors
18%
5%
4013 90 49
Tube for tractor tyres
18%
5%
4014
Nipples of feeding bottles
12%
5%
4015
Surgical rubber gloves or medical examination rubber gloves
12%
5%
4016
Erasers
5%
Nil
4016
Rubber bands
12%
5%
4107
Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
12%
5%
4112
Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114
12%
5%
4113
Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114
12%
5%
4114
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
12%
5%
4115
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
12%
5%
4202 22,4202 29,
4202 31 10,
4202 31 90,
4202 32,4202 39
Handicraft– Handbags including pouches and purses; jewellery box
12%
5%
4202 22 20
Hand bags and shopping bags, of cotton
12%
5%
4202 22 30
Hand bags and shopping bags, of jute
12%
5%
4203
Gloves specially designed for use in sports
12%
5%
44, 68, 83
Idols of wood, stone [including marble] and metals [other than those made of precious metals]
12%
5%
44 or any
Chapter
The following goods, namely: —
12%
5%
4404
Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like
12%
5%
4405
Wood wool; wood flour
12%
5%
4406
Railway or tramway sleepers (cross-ties) of wood
12%
5%
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 [for match splints]
12%
5%
4409
Bamboo flooring
12%
5%
4414
Handicraft– Wooden frames for painting, photographs,
mirrors etc
12%
5%
4415
Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood
12%
5%
4416,
4421 99 90
Handicraft– Carved wood products, art ware/ decorative articles of wood (including inlay work, casks, barrel, vats)
12%
5%
4416
Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves
12%
5%
4417
Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
12%
5%
4418
Bamboo wood building joinery
12%
5%
4419
Tableware and Kitchenware of wood
12%
5%
4420
Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94
12%
5%
4420
Handicraft- Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]
12%
5%
4421
Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]
12%
5%
4502 00 00
Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
12%
5%
4503
Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom
12%
5%
4503 90 90
4504 90
Handicraft– Art ware of cork [including articles of sholapith]
12%
5%
4504
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
12%
5%
4701
Mechanical wood pulp
12%
5%
4702
Chemical wood pulp, dissolving grades
12%
18%
4703
Chemical wood pulp, soda or sulphate, other than dissolving grades
12%
5%
4704
Chemical wood pulp, sulphite, other than dissolving grades
12%
5%
4705
Wood pulp obtained by a combination of mechanical and chemical pulping processes
12%
5%
4706
Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
12%
5%
4802
Uncoated paper and paperboard used for exercise book, graph book, laboratory notebook and notebooks
12%
Nil
4802
Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; [other than Uncoated paper and paperboard for exercise book, graph book, laboratory notebook and notebooks]
12%
18%
4802
Hand-made paper and paperboard
12%
5%
4804
Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
12%
18%
4805
Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter
12%
18%
4806 20 00
Greaseproof papers
12%
18%
4806 40 10
Glassine papers
12%
18%
4807
Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets
12%
18%
4808
Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803
12%
18%
4810
Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size
12%
18%
4817 30
Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
12%
5%
4819 10, 4819 20
Cartons, boxes and cases of,-
12%
5%
4820
Exercise book, graph book, & laboratory note book and notebooks
12%
Nil
4823
Paper pulp moulded trays
12%
5%
48
Paper splints for matches, whether or not waxed, Asphaltic roofing sheets
12%
5%
48
Paper Sacks/Bags and bio degradable bags
18%
5%
4905
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
12%
Nil
5401
Sewing thread of manmade filaments, whether or not put up for retail sale
12%
5%
5402, 5403, 5404, 5405, 5406
Synthetic or artificial filament yarns
12%
5%
5402, 5404, 5406
All goods
18%
5%
5403, 5405, 5406
All goods
18%
5%
5501, 5502
Synthetic or artificial filament tow
18%
5%
5503, 5504, 5506, 5507
Synthetic or artificial staple fibres
18%
5%
5505
Waste of manmade fibres
18%
5%
5508
Sewing thread of manmade staple fibres
12%
5%
5509, 5510, 5511
Yarn of manmade staple fibres
12%
5%
5601
Wadding of textile materials and articles thereof; such as absorbent cotton wool (except cigarette filter rods)
12%
5%
5602
Felt, whether or not impregnate, coated, covered or laminated
12%
5%
5603
Nonwovens, whether or not impregnated, coated, covered or laminated
12%
5%
5604
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics
12%
5%
5605
Metallised yarn, whether or not gimped, being textile yarn or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal
12%
5%
5606
Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
12%
5%
5607
Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics
12%
5%
5609
Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included [other than products of coir]
12%
5%
5701
Carpets and other textile floor coverings, knotted, whether or not made up
12%
5%
5702
Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs
12%
5%
5703
Carpets and other textile floor coverings (including Turf), tufted, whether or not made up
12%
5%
5704
Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
12%
5%
5705
Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom
12%
5%
5802
Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703
12%
5%
5803
Gauze, other than narrow fabrics of heading 5806
12%
5%
5804
Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006
12%
5%
5805
Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
12%
5%
5807
Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered
12%
5%
5808
Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles
12%
5%
5809
Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders
12%
5%
5810
Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like
12%
5%
5811
Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810
12%
5%
5901
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
12%
5%
5902
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
12%
5%
5903
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
12%
5%
5904
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
12%
5%
5905
Textile wall coverings
12%
5%
5906
Rubberised textile fabrics, other than those of heading 5902
12%
5%
5907
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
12%
5%
5908
Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated
12%
5%
5909
Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials
12%
5%
5910
Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material
12%
5%
5911
Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker’s felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles
12%
5%
6117, 6214
Handmade/hand embroidered shawls
12%
5%
61
Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
12%
18%
62
Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
12%
18%
63 [other than 6309]
Other made up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than Worn clothing and other worn articles; rags]
12%
18%
64
Footwear of sale value not exceeding Rs.2500 per pair
12%
5%
6501
Textile caps
12%
5%
6505
Hats (knitted/crocheted) or made up from lace or other textile fabrics
12%
5%
6601
Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
12%
5%
6602
Whips, riding-crops and the like
12%
5%
6603
Parts, trimmings and accessories of articles of heading 6601 or 6602
12%
5%
6701
Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes)
12%
5%
68
Sand lime bricks or Stone inlay work
12%
5%
6802
Handicraft Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone
12%
5%
6802
Handicraft -Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle
stand)
12%
5%
68159990
Handicraft -Stone art ware, stone inlay work
12%
5%
6909
Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic
12%
5%
6911
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
12%
5%
6912
Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china
12%
5%
691200 10, 6912 00 20
Handicraft-Tableware and kitchenware of clay and terracotta, other clay articles
12%
5%
6913
Handicraft-Statues and other ornamental articles
12%
5%
6913 90 00
Handicraft-Statuettes & other ornamental ceramic articles (incl blue potteries)
12%
5%
7009 92 00
Handicraft-Ornamental framed mirrors
12%
5%
7015 10
Glasses for corrective spectacles and flint buttons
12%
5%
7018 90 10
Handicraft-Glass statues [other than those of crystal]
12%
5%
7020 00 90
Handicraft-Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]
12%
5%
7020
Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns
12%
5%
7310 or 7326
Mathematical boxes, geometry boxes and colour boxes
12%
5%
7310, 7323, 7612, or 7615
Milk cans made of Iron, Steel, or Aluminium
12%
5%
7317
Animal shoe nails
12%
5%
7319
Sewing needles
12%
5%
7321 or 8516
Solar cookers
12%
5%
7321
Kerosene burners, kerosene stoves and wood burning stoves of iron or steel
12%
5%
7323
Table, kitchen or other household articles of iron & steel; Utensils
12%
5%
7326 90 99
Handicraft -Art ware of iron
12%
5%
7418
Table, kitchen or other household articles of copper; Utensils
12%
5%
7419 80 30
Brass Kerosene Pressure Stove
12%
5%
7419 80
Handicraft -Art ware of brass, copper/ copper alloys, electro plated with nickel/silver
12%
5%
7615
Table, kitchen or other household articles of aluminium;
Utensils
12%
5%
7616 99 90
Handicraft -Aluminium art ware
12%
5%
8214
Pencil sharpeners
12%
Nil
8306
Handicraft-Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)
12%
5%
84, 85 or 94
Following renewable energy devices and parts for their manufacture:-
(a) Bio-gas plant;
(b) Solar power-based devices;
(c) Solar power generator;
(d) Wind mills, Wind Operated Electricity Generator (WOEG);
(e) Waste to energy plants / devices;
(f) Solar lantern / solar lamp;
(g) Ocean waves/tidal waves energy devices/plants;
(h) Photo voltaic cells, whether or not assembled in modules or made up into panels.
12%
5%
8401
Fuel elements (cartridges), non-irradiated, for nuclear reactors
12%
5%
8407
Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]
28%
18%
8408
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
28%
18%
8408
Fixed Speed Diesel Engines of power not exceeding 15HP
12%
5%
8408 20 20
Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor
18%
5%
8409
Parts suitable for use solely or principally with the engines of heading 8407 or 8408
28%
18%
8413
Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30]
28%
18%
8413 81 90
Hydraulic Pumps for Tractors
18%
5%
8414 20 20
Other hand pumps
12%
5%
8415
Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
28%
18%
8419 12
Solar water heater and system
12%
5%
8420
Hand operated rubber roller
12%
5%
8422
Dish washing machines, household [8422 11 00] and other [8422 19 00]
28%
18%
8424
Nozzles for drip irrigation equipment or nozzles for sprinklers
12%
5%
8424
Sprinklers; drip irrigation system including laterals; mechanical sprayers
12%
5%
8432
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90]
12%
5%
8433
Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof
12%
5%
8436
Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders; parts thereof
12%
5%
8452
Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines
12%
5%
8479
Composting Machines
12%
5%
8507
Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery and other Lithium-ion accumulators including Lithium-ion power banks
28%
18%
8511
Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines
28%
18%
8525 60
Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc
12%
5%
8528
Television sets (including LCD and LED television); Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus, set top box for television and Television set (including LCD and LED television).
28%
18%
87
Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology
12%
5%
8701
Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)
12%
5%
8701
Road tractors for semi-trailers of engine capacity more than 1800 cc
28%
18%
8702
Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels which is already at 18%]
28%
18%
8703
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars, other than those mentioned at Sr. Nos. 313, 314, 315, 316,317 and 319 of above table [wherein 28% to 18% is mentioned ]
28%
40%
8703
Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm.
28%
18%
8703
Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm.
28%
18%
8702 or 8703
Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
28%
18%
8703
Three wheeled vehicles
28%
18%
8703 40, 8703 60
Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm
28%
18%
870340, 870360
Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm
28%
40%
8703 50, 8703 70
Motor vehicles with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm
28%
18%
870350, 870370
Motor vehicles with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500cc or of length exceeding 4000 mm
28%
40%
8704
Motor vehicles for the transport of goods [other than Refrigerated motor vehicles which is already at 18%]
28%
18%
8706
Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
28%
18%
8707
Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
28%
18%
8708
Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]
28%
18%
8708
Following parts of tractors namely:
18%
5%
8708 10 10
Bumpers and parts thereof for tractors
18%
5%
8708 30 00
Brakes assembly and its parts thereof for tractors
18%
5%
8708 40 00
Gear boxes and parts thereof for tractors
18%
5%
8708 50 00
Transaxles and its parts thereof for tractors
18%
5%
8708 70 00
Road wheels and parts and accessories thereof for tractors
18%
5%
8708 91 00
Cooling system for tractor engine and parts thereof
18%
5%
8708 92 00
Silencer assembly for tractors and parts thereof
18%
5%
8708 93 00
Clutch assembly and its parts thereof for tractors
18%
5%
8708 94 00
Steering wheels and its parts thereof for tractor
18%
5%
8708 99 00
Hydraulic and its parts thereof for tractors
18%
5%
8708 99 00
Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors
18%
5%
8710
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
12%
5%
8711
Motorcycles of engine capacity (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars, of an engine capacity not exceeding 350cc; side cars
28%
18%
8711
Motor cycles of engine capacity exceeding 350 cc
28%
40%
8712
Bicycles and other cycles (including delivery tricycles), not motorized
12%
5%
8714
Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712
12%
5%
8714
Parts and accessories of vehicles of heading 8711
28%
18%
8716 20 00
Self-loading or self-unloading trailers for agricultural purposes
12%
5%
8716 80
Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles
12%
5%
8802
Aircraft for personal use.
28%
40%
8806
Unmanned aircrafts
28%/ 18%
5%
8903
Rowing boats and canoes
28%
18%
8903
Yacht and other vessels for pleasure or sports
28%
40%
90 or any other Chapter
Blood glucose monitoring system (Glucometer) and test strips
12%
5%
90 or any other Chapter
Patent Ductus Arteriousus / Atrial Septal Defect occlusion device
12%
5%
9001
Contact lenses; Spectacle lenses
12%
5%
9003
Frames and mountings for spectacles, goggles or the like, and parts thereof
12%
5%
9004
Spectacles, corrective [including goggles for correcting vision]
12%
5%
9018
Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments
12%
5%
9019
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
12%
5%
9020
Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
12%
5%
9022
Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light
12%
5%
9025
Thermometers for medical, surgical, dental or veterinary usage
18%
5%
9027
Instruments and apparatus for medical, surgical, dental or veterinary uses for physical or chemical analysis.
18%
5%
9302
Revolvers and pistols, other than those of heading 9303 or 9304
28%
40%
9401 20 00
Seats of a kind used for motor vehicles
28%
18%
940150,
9403 80
Handicraft- Furniture of bamboo, rattan and cane
12%
5%
9403
Furniture wholly made of bamboo, cane or rattan
12%
5%
9404
Coir products [except coir mattresses]
12%
5%
9404
Products wholly made of quilted textile material not exceeding Rs. 2500 per piece
12%
5%
9404
Products wholly made of quilted textile material exceeding Rs. 2500 per piece
12%
18%
9404
Cotton quilts of sale value exceeding Rs. 2500 per piece
12%
18%
9405
Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof
12%
5%
940510
Handicraft-Handcrafted lamps (including panchloga lamp)
12%
5%
9503
Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]
12%
5%
9503
Handicraft- Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)
12%
5%
9504
Handicraft-Ganjifa card
12%
5%
9504
Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]
12%
5%
9506
Sports goods other than articles and equipment for general physical exercise
12%
5%
9507
Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading 9208 or 9705) and similar hunting or shooting requisites
12%
5%
9601
Handicraft -Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding)
12%
5%
9602
Handicraft -Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural
gums or natural resins, or of modelling pastes etc. (including articles of lac, shellac)
12%
5%
96032100
Tooth brushes including dental-plate brushes
18%
5%
9607
Slide fasteners and parts thereof
12%
5%
9608, 9609
Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalk and tailors’ chalk; chalk sticks
12%
Nil
9614
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
28%
40%
9615
Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof
12%
5%
9619 00 30, 9619 00 40, or 9619 00 90
All goods- napkins and napkin liners for babies, clinical diapers
12%
5%
9701
Handicraft-Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc.)
12%
5%
9702
Original engravings, prints and lithographs
12%
5%
9703
Handicraft -Original sculptures and statuary, in any material
12%
5%
9705
Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [including numismatic coins]
12%
5%
9706
Antiques of an age exceeding one hundred years
12%
5%
9804
All dutiable articles intended for personal use
28%
18%
9804
All Drugs and medicines intended for personal use
12%
5%
Any Chapter
Goods specified in the List required in connection with :
(1) Petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis, or
(2) Petroleum operations undertaken under specified contracts, or
(3) Petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy, or
(4) Petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP), or
(5) Coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy.
12%
18%
Change in value. No change in rate (5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
61
Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
62
Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
63 (other than 63053200, 63053300, 6309)
Other made up textile articles, sets of sale value not exceeding Rs. 2500 per piece
9404
Cotton quilts of sale value not exceeding Rs. 2500 per piece
Change in value. No change in rate (18%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
64
Footwear of sale value exceeding Rs.2500 per pair
IGST 18% to Nil
S.No
Chapter / Heading / Sub-heading / Tariff item
Description of goods
1.
49
Technical documentation in respect of goods exempted under notification No. 19/ 2019-Customs dated 06.07.2019.
2.
71
Natural Cut and Polished Diamonds up to 25 cents (1/4 carats) imported under Diamond Imprest Authorization Scheme
3.
Any chapter
Works of art and antiques
4.
88, 8536
Flight Motion Simulator and its parts
5.
88, 8536
Target Motion Simulator and its parts
6.
Any chapter
Parts, sub-assemblies of HACFS
7.
84, 85
Low noise amplifier (Hermetic sealed), vent guide assembly-Return, vent guide assembly-supply, vent guide assembly-NBC for MRSAM system
8.
84, 85, 87, 90, 93
Parts and sub-assemblies of IADWS
9.
88
Military transport aircraft (C-130, C-295MW)
10.
89
Deep Submergence Rescue Vessel
11.
89
Unmanned Underwater vessels/platforms
12.
8807
Ejection Seats for fighter aircrafts
13.
8506
High performance batteries for drones and specialised equipment
14.
8525
Communication devices including software defined radios with component and accessories
15.
9019, 9020
Air diving, rebreather sets, diving systems, components and accessories
16.
89
Sonobuoys for naval air assets
17.
93
Ship launched missiles
18.
93
Rockets with calibre more than 100mm
19.
88
RPA (Remote Piloted Aircraft) for military use
20.
Any chapter
Parts, sub-assemblies, spares, accessories, tools, testing equipment, literature for goods like artillery weapons, rifles, aircrafts etc. except for 12.7mm SRCG, 155mm/45 Cal. Dhanush, L-70 Gun, 84mm RL Mk-III, AK-630 Naval Gun, Light machine gun, MAG Gun.
* To be effective from a date to be notified based on discharging of entire loan and interest liability on account of compensation cess
*****
Annexure -II
GOODS
(5% To Nil)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
0401
Ultra-High Temperature (UHT) milk
0406
Chena or paneer, pre-packaged and labelled
1905
Pizza bread
1905 or 2106
Khakhra, chapathi or roti
(18% to Nil)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
2106
Paratha, parotta and other Indian breads by any name called
(12% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
0402 91 10, 0402 99 20
Condensed milk
0405
Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
0406
Cheese
0801
Brazil nuts, dried, whether or not Shelled or Peeled
0802
Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachos, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts]
0804
Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes (other than mangoes sliced, dried) and mangosteens, dried
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), dried
0813
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than dried tamarind]
1108
Starches; inulin
1501
Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503
1502
Fats of bovine animals, sheep or goats, other than those of heading 1503
1503
Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
1504
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
1505
Wool grease and fatty substances derived therefrom (including lanolin)
1506
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
1516
Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
1517
Edible mixtures or preparations of animal fats or microbial fats or animal oils or microbial oils or of fractions of different animal fats or microbial fats or animal oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
1518
Animal or microbial fats and animal or microbial 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; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included
1601
Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products
1602
Other prepared or preserved meat, meat offal, blood or insects
1603
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
1604
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
1605
Crustaceans, molluscs and other aquatic invertebrates prepared or preserved
1701 91, 1701 99
All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)
1704
Sugar boiled confectionery
1902
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
1905 90 30
Extruded or expanded products, savoury or salted (other than un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion)
2001
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
2002
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
2003
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
2004
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
2005
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
2007
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
2008
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits
2009
Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
2009 89 90
Tender coconut water, pre-packaged and labelled
2101 30
Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
2102
Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders
2103
All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings
2106
Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters
2106 90
Namkeens, bhujia, mixture, chabena and similar edible preparations ready for consumption form (other than roasted gram), pre-packaged and labelled
2106 90 91
Diabetic foods
2201
Drinking water packed in 20 litre bottles
2202 99 10
Soya milk drinks
2202 99 20
Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]
2202 99 30
Beverages containing milk
(18% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
1107
Malt, whether or not roasted
1302
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products [other than tamarind kernel powder]
1517 10
All goods i.e. Margarine, Linoxyn
1520 00 00
Glycerol, crude; glycerol waters and glycerol lyes
1521
Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured
1522
Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes
1702
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]
1704
Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak and sugar boiled confectionery]
1804
Cocoa butter, fat and oil
1805
Cocoa powder, not containing added sugar or sweetening matter
1806
Chocolates and other food preparations containing cocoa
1901
Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included
1904
All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes
1905
Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
2101 11, 2101 12 00
Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
2101 20
All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate
2104
Soups and broths and preparations therefor; homogenised composite food preparations
2105 00 00
Ice cream and other edible ice, whether or not containing cocoa
2106
Food preparations not elsewhere specified or included
2201
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured
2202 99
Plant-based milk drinks, ready for direct consumption as beverages
3503
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
3505
Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches
(18% to 40%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
2202 91 00,
2202 99
Other non-alcoholic beverages
(28% to 40%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
2106 90 20
*Pan masala
2202 10
All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured
2202 99 90
Caffeinated Beverages
2202
Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice
(18% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
1404 90 10
Bidi wrapper leaves (tendu)
1404 90 50
Indian katha
(28% to 18%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
2403
*Bidi
(28% to 40%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
2401
*Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]
2402
*Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
2403
*Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences
2404 11 00
*Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion
2404 19 00
*Products containing tobacco or nicotine substitutes and intended for inhalation without combustion
(12% to 5%)
S.No
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
8408
Fixed Speed Diesel Engines of power not exceeding 15HP
8414 20 20
Other hand pumps
8424
Nozzles for drip irrigation equipment or nozzles for sprinklers
8424
Sprinklers; drip irrigation system including laterals; mechanical sprayers
8432
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90]
8433
Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof
8436
Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders; parts thereof
8479
Composting Machines
8701
Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)
8716 20 00
Self-loading or self-unloading trailers for agricultural purposes
8716 80
Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles
(18% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
2807
Sulphuric acid
2808
Nitric acid
2814
Ammonia
(12% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
1.
29 or 380893
Gibberellic acid
2.
3808
The following Bio-pesticides, namely –
1 Bacillus thuringiensis var. israelensis
2 Bacillus thuringiensis var. kurstaki
3 Bacillus thuringiensis var. galleriae
4 Bacillus sphaericus
5 Trichoderma viride
6 Trichoderma harzianum
7 Pseudomonas fluoresens
8 Beauveriabassiana
9 NPV of Helicoverpaarmigera
10 NPV of Spodopteralitura
11 Neem based pesticides
12 Cymbopogan
3.
28 or 38
Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985
(18% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
4011
Rear tractor tyres and rear tractor tyre tubes
4011 70 00
Tyre for tractors
4013 90 49
Tube for tractor tyres
8408 20 20
Agricultural Diesel Engine of cylinder capacity exceeding 250 cc
for Tractor
8413 81 90
Hydraulic Pumps for Tractors
8708
Following parts of tractors namely:
8708 10 10
Bumpers and parts thereof for tractors
8708 30 00
Brakes assembly and its parts thereof for tractors
8708 40 00
Gear boxes and parts thereof for tractors
8708 50 00
Transaxles and its parts thereof for tractors
8708 70 00
Road wheels and parts and accessories thereof for tractors
Radiator assembly for tractors and parts thereof; Cooling system for tractor engine and parts thereof
8708 92 00
Silencer assembly for tractors and parts thereof
8708 93 00
Clutch assembly and its parts thereof for tractors
8708 94 00
Steering wheels and its parts thereof for tractor
8708 99 00
Hydraulic and its parts thereof for tractors
8708 99 00
Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel
Tank and parts thereof for tractors‖
(5% to 18%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
2701
Coal; briquettes, ovoids and similar solid fuels manufactured from coal
2702
Lignite, whether or not agglomerated, excluding jet
2703
Peat (including peat litter), whether or not agglomerated
(12% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
7321 or 8516
Solar cookers
8419 12
Solar water heater and system
84, 85 or 94
Following renewable energy devices and parts for their manufacture:-
(a) Bio-gas plant;
(b) Solar power-based devices;
(c) Solar power generator;
(d) Wind mills, Wind Operated Electricity Generator (WOEG);
(e) Waste to energy plants / devices;
(f) Solar lantern / solar lamp;
(g) Ocean waves/tidal waves energy devices/plants;
(h) Photo voltaic cells, whether or not assembled in modules or made up into panels.
4
87
Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology
(12% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
5401
Sewing thread of manmade filaments, whether or not put up for retail sale
5402, 5403, 5404, 5405, 5406
Synthetic or artificial filament yarns
5508
Sewing thread of manmade staple fibres
5509, 5510, 5511
Yarn of manmade staple fibres
5601
Wadding of textile materials and articles thereof; such as absorbent cotton wool (except cigarette filter rods)
5602
Felt, whether or not impregnate, coated, covered or laminated
5603
Nonwovens, whether or not impregnated, coated, covered or laminated
5604
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics
5605
Metallised yarn, whether or not gimped, being textile yarn or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal [ other than-(i) real zari thread (gold) and silver thread combined with textile thread (ii) imitation zari thread or yan known by any name in trade parlance]
5606
Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
5607
Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics [other than jute twine, coir cordage or ropes]
5609
Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included
5701
Carpets and other textile floor coverings, knotted, whether or not made up
5702
Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs
5703
Carpets and other textile floor coverings (including Turf), tufted, whether or not made up
5704
Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
5705
Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom
5802
Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703
5803
Gauze, other than narrow fabrics of heading 5806
5804
Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006
5805
Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
5807
Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered
5808
Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles[other than saree fall]
5809
Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders
5810
Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like
5811
Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810
5901
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
5902
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
5903
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
5904
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
5905
Textile wall coverings
5906
Rubberised textile fabrics, other than those of heading 5902
5907
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
5908
Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated
5909
Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials
5910
Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material
5911
Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker’s felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles
6501
Textile caps
6505
Hats (knitted/crocheted) or made up from lace or other textile fabrics
9404
Products wholly made of quilted textile material not exceeding Rs. 2500 per piece
Change in value. No change in rate (5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
61
Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
62
Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
63 (other than 63053200, 63053300, 6309)
Other made up textile articles, sets of sale value not exceeding Rs. 2500 per piece
9404
Cotton quilts of sale value not exceeding Rs. 2500 per piece
(18% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
5402, 5404, 5406
All goods
5403, 5405, 5406
All goods
5501, 5502
Synthetic or artificial filament tow
5503, 5504, 5506, 5507
Synthetic or artificial staple fibres
5505
Waste of manmade fibres
(12% to 18%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
61
Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
62
Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
63 [other than 6309]
Other made up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than Worn clothing and other worn articles; rags]
9404
Cotton quilts of sale value exceeding Rs. 2500 per piece
9404
Products wholly made of quilted textile material exceeding Rs. 2500 per piece
(5% to Nil)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
30
1
Agalsidase Beta
2
Imiglucerase
3
Eptacog alfa activated recombinant coagulation factor VIIa
(12% to Nil)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
1
30
1
Onasemnogene abeparvovec
2
Asciminib
3
Mepolizumab
4
Pegylated Liposomal Irinotecan
5
Daratumumab
6
Daratumumab subcutaneous
7
Teclistamab
8
Amivantamab
9
Alectinib
10
Risdiplam
11
Obinutuzumab
12
Polatuzumab vedotin
13
Entrectinib
14
Atezolizumab
15
Spesolimab
16
Velaglucerase Alpha
17
Agalsidase Alfa
18
Rurioctocog Alpha Pegol
19
Idursulphatase
20
Alglucosidase Alfa
21
Laronidase
22
Olipudase Alfa
23
Tepotinib
24
Avelumab
25
Emicizumab
26
Belumosudil
27
Miglustat
28
Velmanase Alfa
29
Alirocumab
30
Evolocumab
31
Cystamine Bitartrate
32
CI-Inhibitor injection
33
Inclisiran
(12% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
28
Anaesthetics
28
Potassium Iodate
28
Steam
2801 20
Iodine
2804 40 10
Medical grade oxygen
2847
Medicinal grade hydrogen peroxide
30
All Drugs and medicines including:
3001
Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included
3002
Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products
3003
Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments
3004
Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale
3005
Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
3006
Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives and Ostomy appliances]
3822
All diagnostic kits and reagents
4015
Surgical rubber gloves or medical examination rubber gloves
90 or any other Chapter
Blood glucose monitoring system (Glucometer) and test strips
90 or any other Chapter
Patent Ductus Arteriousus / Atrial Septal Defect occlusion device
9004
Spectacles and goggles for correcting vision
9018
Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments
9019
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
9020
Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
9022
Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light
9804
Other Drugs and medicines intended for personal use
( 18% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
1.
9025
Thermometers for medical, surgical, dental or veterinary usage
2.
9027
Instruments and apparatus for medical, surgical, dental or veterinary uses for physical or chemical analysis.
(5% to Nil)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
1.
4016
Erasers
(12% to Nil)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
4905
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
8214
Pencil sharpeners
9608, 9609
Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk
4820
Exercise book, graph book, & laboratory note book and notebooks
(12% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
7310 or 7326
Mathematical boxes, geometry boxes and colour boxes
(12% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
33061010
Tooth powder
3406
Candles, tapers and the like
3605 00 10
All goods-safety matches
3926
Feeding bottles
4014
Nipples of feeding bottles
4202 22 20
Hand bags and shopping bags, of cotton
4202 22 30
Hand bags and shopping bags, of jute
4419
Tableware and Kitchenware of wood
6601
Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
6603
Parts, trimmings and accessories of articles of heading 6601 or 6602
6911
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
6912
Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china
7319
Sewing needles
7321
Kerosene burners, kerosene stoves and wood burning stoves of iron or steel
7323
Table, kitchen or other household articles of iron & steel; Utensils
7418
Table, kitchen or other household articles of copper; Utensils
7419 80 30
Brass Kerosene Pressure Stove
7615
Table, kitchen or other household articles of aluminium;
Utensils
8452
Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines
8712
Bicycles and other cycles (including delivery tricycles), not motorised
8714
Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712
9403
Furniture wholly made of bamboo, cane or rattan
9405
Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof
9615
Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof
9619 00 30, 9619 00 40, or 9619 00 90
All goods- napkins and napkin liners for babies, clinical diapers
(18% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
3304
Talcum powder, Face powder
3305
Hair oil, shampoo
3306
Dental floss, toothpaste
3307
Shaving cream, shaving lotion, aftershave lotion
3401
Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes
96032100
Tooth brushes including dental-plate brushes
( 28% to 18%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
8415
Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
8422
Dish washing machines, household [8422 11 00] and other [8422 19 00]
8528
Television sets (including LCD and LED television); Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus, set top box for television and Television set (including LCD and LED television).
12% to Nil
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
1
4802
Uncoated paper and paperboard used for exercise book, graph book, laboratory notebook and notebooks
(12% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
4701
Mechanical wood pulp
4703
Chemical wood pulp, soda or sulphate, other than dissolving grades
4704
Chemical wood pulp, sulphite, other than dissolving grades
4705
Wood pulp obtained by a combination of mechanical and chemical pulping processes
4706
Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
4817 30
Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
4819 10, 4819 20
Cartons, boxes and cases of,-
4823
Paper pulp moulded trays
48
Paper splints for matches, whether or not waxed, Asphaltic roofing sheets
48
Paper Sack and Bio degradable bags
(12% to 18%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
4702
Chemical wood pulp, dissolving grades
4802
Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803[other than Uncoated paper and paperboard used for exercise book, graph book, laboratory notebook and notebooks]
4804
Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
4805
Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter
4806 20 00
Greaseproof papers
4806 40 10
Glassine papers
4807
Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets
4808
Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803
4810
Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size
(28% to 18%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
4011
New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; rear tractor tyres; and of a kind used on aircraft]
8701
Road tractors for semi-trailers of engine capacity more than 1800 cc
8702
Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels]
8703
Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm.
8703
Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm.
8702 or 8703
Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
8703
Three wheeled vehicles
8703 40, 8703 60
Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm
8703 50, 8703 70
Motor vehicles with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm
8704
Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]
8706
Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
8707
Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
8708
Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]
8711
Motorcycles of engine capacity (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars, of an engine capacity not exceeding 350cc; side cars
8714
Parts and accessories of vehicles of heading 8711
8903
Rowing boats and canoes
9401 20 00
Seats of a kind used for motor vehicles
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
1.
8703
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars, other than those mentioned at Sr. Nos.4,5,6,7,8 and 9 of above table [wherein 28% to 18% is mentioned ]
2.
870340, 870360
Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm
3.
870350, 870370
Motor vehicles with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500cc or of length exceeding 4000 mm
4.
8711
Motor cycles of engine capacity exceeding 350 cc
5.
8802
Aircraft for personal use.
6.
8903
Yacht and other vessels for pleasure or sports
(12% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
4203
Gloves specially designed for use in sports
9503
Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]
9504
Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]
9506
Sports goods other than articles and equipment for general physical exercise
9507
Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading 9208 or 9705) and similar hunting or shooting requisites
(28% to 18%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
1.
9804
All dutiable articles intended for personal use
(12% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
4107
Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
4112
Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114
4113
Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114
4114
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
4115
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
6701
Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes)
(12% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
44 or any
Chapter
The following goods, namely: —
4404
Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like
4405
Wood wool; wood flour
4406
Railway or tramway sleepers (cross-ties) of wood
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 [for match splints]
4409
Bamboo flooring
4415
Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood
4416
Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves
4417
Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
4418
Bamboo wood building joinery
4420
Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94
4421
Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]
4502 00 00
Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
4503
Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom
4504
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
(12% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
8525 60
Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc
8710
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
64
Footwear of sale value not exceeding Rs.2500 per pair
(Maintain at 18%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
64
Footwear of sale value exceeding Rs.2500 per pair
(12% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
01012100, 010129
Live horses
2515 12 10
Marble and travertine blocks
2516
Granite blocks
29061110
Natural menthol
29061110, 30, 3301
Following goods from natural menthol namely:
3701
Photographic plates and film for x-ray for medical use
3705
Photographic plates and films, exposed and developed, other than cinematographic film
3706
Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films
3818
Silicon wafers
3926
Plastic beads
4007
Latex Rubber Thread
4016
Rubber bands
6602
whips, riding-crops and the like
6909
Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic
7015 10
Glasses for corrective spectacles and flint buttons
7020
Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns
7310, 7323, 7612, or 7615
Milk cans made of Iron, Steel, or Aluminium
7317
Animal shoe nails
8306
Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware
8420
Hand operated rubber roller
9001
Contact lenses; Spectacle lenses
9003
Frames and mountings for spectacles, goggles or the like, and parts thereof
9404
Coir products [except coir mattresses]
9607
Slide fasteners and parts thereof
(12% to 18%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
29061190
Other than natural menthol
29061190, 30, 3301
Following goods made from other than natural menthol, namely:
33074100
Odoriferous preparations which operate by burning (other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani)
3826
Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel)
Any Chapter
Goods specified in the List required in connection with :
(1) Petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis, or
(2) Petroleum operations undertaken under specified contracts, or
(3) Petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy, or
(4) Petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP), or
(5) Coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy.
(28% to 40%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
9302
Revolvers and pistols, other than those of heading 9303 or 9304
9614
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
(12% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
68
Sand lime bricks or Stone inlay work
(From 28% to 18%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
2523
Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
(12% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
44, 68, 83
Idols of wood, stone [including marble] and metals [other than those made of precious metals]
6802
Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone
6913
Statues and other ornamental articles
9601
Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding)
9701
Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques
9702
Original engravings, prints and lithographs
9703
Original sculptures and statuary, in any material
9705
Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]
9706
Antiques of an age exceeding one hundred years
3406
Handcrafted candles
4202 22,4202 29,
4202 31 10,
4202 31 90,
4202 32,4202 39
Handbags including pouches and purses; jewellery box
4416,
4421 99 90
Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)
4414
Wooden frames for painting, photographs,
mirrors etc
4420
Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]
4503 90 90
4504 90
Art ware of cork [including articles of sholapith]
6117, 6214
Handmade/hand embroidered shawls of sale
value exceeding Rs. 2500 per piece
6802
Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle
stand)
68159990
Stone art ware, stone inlay work
691200 10, 6912 00 20
Tableware and kitchenware of clay and terracotta, other clay articles
6913 90 00
Statuettes & other ornamental ceramic articles
(incl blue potteries)
7009 92 00
Ornamental framed mirrors
7018 90 10
Glass statues [other than those of crystal]
7020 00 90
Glass art ware [ incl. pots, jars, votive, cask, cake
cover, tulip bottle, vase ]
7326 90 99
Art ware of iron
7419 80
Art ware of brass, copper/ copper alloys, electro plated with nickel/silver
7616 99 90
Aluminium art ware
8306
Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)
940510
Handcrafted lamps (including panchloga lamp)
940150,
9403 80
Furniture of bamboo, rattan and cane
9503
Dolls or other toys made of wood or metal or
textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)
9504
Ganjifa card
9601
Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell
other animal carving material
9602
Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural
gums or natural resins or of modelling pastes etc, (including articles of lac, shellac)
9701
Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc)
9703
Original sculptures and statuary, in metal, stone or any material
4802
Handmade Paper and Paper board
(12% to 5%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
8401
Fuel elements (cartridges), non-irradiated, for nuclear reactors
(28% to 18%)
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
8407
Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]
8408
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
8409
Parts suitable for use solely or principally with the engines of heading 8407 or 8408
8413
Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30]
8507
Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery and other Lithium-ion accumulators including Lithium-ion power banks
8511
Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines
GST 28%/18% to 5%
S.No
Chapter / Heading / Sub-heading / Tariff item
Description of goods
1.
8806
Unmanned aircrafts
IGST 18% to Nil
S.No
Chapter / Heading / Sub-heading / Tariff item
Description of goods
1.
49
Technical documentation in respect of goods exempted under notification No. 19/ 2019-Customs dated 06.07.2019.
2.
71
Natural Cut and Polished Diamonds up to 25 cents (1/4 carats) imported under Diamond Imprest Authorization Scheme
3.
Any chapter
Works of art and antiques
4.
88, 8536
Flight Motion Simulator and its parts
5.
88, 8536
Target Motion Simulator and its parts
6.
Any chapter
Parts, sub-assemblies of HACFS
7.
84, 85
Low noise amplifier (Hermetic sealed), vent guide assembly-Return, vent guide assembly-supply, vent guide assembly-NBC for MRSAM system
8.
84, 85, 87, 90, 93
Parts and sub-assemblies of IADWS
9.
88
Military transport aircraft (C-130, C-295MW)
10.
89
Deep Submergence Rescue Vessel
11.
89
Unmanned Underwater vessels/platforms
12.
8807
Ejection Seats for fighter aircrafts
13.
8506
High performance batteries for drones and specialised equipment
14.
8525
Communication devices including software defined radios with component and accessories
15.
9019, 9020
Air diving, rebreather sets, diving systems, components and accessories
16.
89
Sonobuoys for naval air assets
17.
93
Ship launched missiles
18.
93
Rockets with calibre more than 100mm
19.
88
RPA (Remote Piloted Aircraft) for military use
20.
Any chapter
Parts, sub-assemblies, spares, accessories, tools, testing equipment, literature for goods like artillery weapons, rifles, aircrafts etc. except for 12.7mm SRCG, 155mm/45 Cal. Dhanush, L-70 Gun, 84mm RL Mk-III, AK-630 Naval Gun, Light machine gun, MAG Gun.
*To be effective from a date to be notified based on discharging of entire loan and interest liability on account of compensation cess.
*****
Annexure-III
Services
69964
89965
99965
109965
129966
9968
209988
219988
229988
239988
249988
279996
289996
S.No.
HSN Code
Description of Service
From
To
1.
9954
(i) Composite supply of works contract services involving predominantly earth work (that is constituting more than 75 percent of the value of the works contract) provided to Government
12% with ITC
18% with ITC
(ii) Composite supply of works contract provided by a sub-contractor to the main contractor providing services at (i) above to Government
12% with ITC
18% with ITC
(iii) Composite supply of works contract and associated services, in respect of offshore works contract relating to oil and gas exploration and production in offshore area
12% with ITC
18% with ITC
2.
9963
Supply of “hotel accommodation” having value of supply of a unit of accommodation less than or equal to seven thousand five hundred rupees per unit per day or equivalent
12% with ITC
5% without ITC
3.
9964
(i) Supply of Air transport of passengers in other than economy class
12% with ITC
18% with ITC
5% with ITC of input services (in the same line of business)
5% with ITC of input services (in the same line of business)
12% with ITC
18% with ITC
4.
9965
(i) Supply of Transport of goods by GTA
5% without ITC (RCM/FCM)
5% without ITC (RCM/FCM)
12% with ITC
18% with ITC
12% with ITC
5% without ITC
18% with ITC
5% without ITC
5% without ITC
12% with ITC
18% with ITC
12% with ITC
5%, where no leg of transport is through air, with restricted ITC (i.e. 5% of input services of goods transportation).
18% with ITC
5.
9966
(i) Supply of Renting of any motor vehicle (with operator) designed to carry passengers where the cost of fuel is included in consideration
5% with ITC of input services (in the same line of business)
5% with ITC of input services (in the same line of business)
12% with ITC
18% with ITC
12% with ITC
5% with ITC of input services (in the same line of business)
18% with ITC
6.
9968
(i) Local delivery services
(This service is currently taxed at the rate of 18% with ITC as this is covered under SAC 996813 – under the Group Postal and Courier Services)
18% with ITC
18% with ITC (no change)
(ii) Supply of local delivery services through Electronic Commerce Operator (ECO)
Not currently notified under section 9(5) of the CGST Act
7.
9971
Supply of Service of third-party insurance of “goods carriage”
12% with ITC
5% with ITC
8.
9973
Leasing or rental services, without operator, of goods which will attract (28%) 40% GST
28% With ITC
40% with ITC
9.
9983
Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both;
12% with ITC
18% with ITC
10,
9986
Support services to exploration, mining or drilling of petroleum crude or natural gas or both.
12% with ITC
18% with ITC
11.
9988
(i) Supply of services by way of job work in relation to umbrella
12% with ITC
5% with ITC
12% with ITC
5% with ITC
12% with ITC
5% with ITC
12% with ITC
5% with ITC
12% with ITC
5% with ITC
12% with ITC
18% with ITC
12.
9994
(i) Services by way of treatment of effluents by a Common Effluent Treatment Plant;
12% with ITC
5% with ITC
(ii) Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment.
12% with ITC
5% with ITC
13.
9996
(i) Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.
12% with ITC
5% with ITC
28% With ITC
40% with ITC
28% With ITC
40% with ITC
14.
9997
Beauty and physical well-being services falling under group 99972
[This service is currently taxed at the rate of 18% with ITC as this is covered under SAC 9997]
18% with ITC
5% without ITC
15.
Any chapter
Specified Actionable Claims (betting, casinos, gambling, horse racing, lottery, online money gaming) defined as goods
(Corresponding changes in the lottery valuation rules are also being carried out)
28% With ITC
40% with ITC
S.No.
HSN Code
Description of Service
From
To
1
9971
(i) All individual health insurance, along with reinsurance thereof
18% with ITC
Exemption
(ii) All individual life insurance, along with reinsurance thereof
18% with ITC
Exemption
*****
Annexure-IV
Services
TRANSPORTATION SECTOR
S.No.
Entry
From
To
1
Supply of Air transport of passengers in other than economy class
12% with ITC
18% with ITC
2
Supply of Passenger transport by any motor vehicle where fuel cost is included
5% with ITC of input services (in the same line of business)
5% with ITC of input services (in the same line of business)
12% with ITC
18% with ITC
3
Supply of transport of goods in containers by rail by any person other than Indian Railways
12% with ITC
5% without ITC
18% with ITC
4
Supply of transportation of natural gas, petroleum crude, motor spirit, high speed diesel or ATF through pipeline
5% without ITC
5% without ITC
12% with ITC
18% with ITC
5
Supply of Transport of goods by GTA
5% without ITC (RCM/FCM)
5% without ITC (RCM/FCM)
12% with ITC
18% with ITC
6
Supply of Renting of any motor vehicle (with operator) of any motor vehicle designed to carry passengers where the cost of fuel is included in consideration
5% with ITC of input services (in the same line of business)
5% with ITC of input services (in the same line of business)
12% with ITC
18% with ITC
7
Supply of Renting of goods carriage (with operator) where fuel cost is included in consideration
12% with ITC
5% with ITC of input services (in the same line of business)
18% with ITC
8
Supply of Multimodal transport of goods within India
12% with ITC
5%, where no leg of transport is through air, with restricted ITC (i.e. 5% of input services of goods transportation).
18% with ITC
JOB WORK SECTOR
S.No.
Entry
From
To
1
Supply of services by way of job work in relation to umbrella
12% with ITC
5% with ITC
2
Supply of job work services or any treatment or process in relation to printing of all goods falling under Chapter 48 or 49, which attract GST @(12%) 5%
12% with ITC
5% with ITC
3
Supply of job work in relation to bricks which attract GST at the rate of 5%
12% with ITC
5% with ITC
4
Supply of job-work services in relation goods falling under Chapter 30 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) (pharmaceutical products)
12% with ITC
5% with ITC
5
Supply of job-work services in relation to Hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975
12% with ITC
5% with ITC
6
Supply of job-work not elsewhere covered (residual entry)
12% with ITC
18% with ITC
CONSTRUCTION SECTOR
S.No.
Entry
From
To
1
Composite supply of works contract and associated services, in respect of offshore works contract relating to oil and gas exploration and production in offshore area
12% with ITC
18% with ITC
2
Composite supply of works contract involving predominantly earth work (that is, constituting more than 75per cent. of the value of the works contract) provided to Government
12% with ITC
18% with ITC
3
Composite supply of works contract provided by a sub-contractor to the main contractor providing services at Sl. No. 2 above to Government
12% with ITC
18% with ITC
LOCAL DELIVERY SERVICES
S.No.
Entry
From
To
1
Local delivery services
(This service is currently taxed at the rate of 18% with ITC as this is covered under SAC 996813 – under the Group Postal and Courier Services)
18% with ITC
18% with ITC (no change)
Supply of local delivery services through Electronic Commerce Operator (ECO)
Not currently notified under section 9(5) of the CGST Act
OTHER SERVICES
S.No.
Entry
From
To
1
Supply of Service of third-party insurance of “goods carriage”
12% with ITC
5% with ITC
2
Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.
12% with ITC
5% with ITC
3
Services by way of treatment of effluents by a Common Effluent Treatment Plant;
12% with ITC
5% with ITC
4
Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment.
12% with ITC
5% with ITC
4
Supply of “hotel accommodation” having value of supply of a unit of accommodation less than or equal to seven thousand five hundred rupees per unit per day or equivalent
12% with ITC
5% without ITC
5
Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both;
12% with ITC
18% with ITC
6
Support services to exploration, mining or drilling of petroleum crude or natural gas or both.
12% with ITC
18% with ITC
7
Beauty and physical well-being services falling under group 99972
[This service is currently taxed at the rate of 18% with ITC as this is covered under SAC 9997]
18% with ITC
5% without ITC
(28% to 40%)
S.No.
Entry
From
To
1
Admission to casinos, race clubs, any place having casinos or race clubs, or sporting events like the IPL.
28% With ITC
40% with ITC
2
Services by a race club for licensing of bookmakers in such club.
28% With ITC
40% with ITC
3
Leasing or rental services, without operator, of goods which will attract (28%) 40% GST
28% With ITC
40% with ITC
4
Specified Actionable Claims (betting, casinos, gambling, horse racing, lottery, online money gaming) defined as goods
(Corresponding changes in the lottery valuation rules are also being carried out)
28% With ITC
40% with ITC
LIFE AND HEALTH INSURANCE
S.No.
Entry
From
To
1
All individual health insurance, along with reinsurance thereof
18% with ITC
Exemption
2
All individual life insurance, along with reinsurance thereof
18% with ITC
Exemption
*****
Annexure -V
MEASURES FOR FACILITATION OF TRADE
1. Sanction of risk-based provisional refund to facilitate refund claims on account of zero-rated supply of goods or services or both (i.e. export of goods or services or both or supply to a Special Economic Zone developer/unit for authorised operations.): The Council recommended amendment in rule 91(2) of CGST Rules, 2017 to provide for sanction of 90% of refund claimed as provisional refund by the proper officer on the basis of identification and evaluation of risk by the system. However, in exceptional cases, the proper officer may for reasons to be recorded in writing, instead of granting refund on provisional basis proceed with the detailed scrutiny of the refund claim.
The Council recommended issuance of a notification to notify certain category of registered persons who may not be granted refund on provisional basis. This provision shall be operationalised from 1st November, 2025.
2. Proposal for Risk-Based Provisional Sanction of refunds arising out of inverted duty structure (IDS): The Council recommended amending section 54(6) of the CGST Act, 2017, to provide for sanction of 90% of refund claimed on provisional basis, in cases arising out of inverted duty structure, on similar lines as is presently available for refund in respect of zero-rated supply.
It has been decided by the Central Government that, pending requisite amendments in CGST Act, 2017, instructions shall be issued by the Central Board of Indirect Taxes and Customs (CBIC) to direct Central Tax field formations for grant of provisional refund equivalent to 90% of amount claimed as refund, arising out of Inverted Duty Structure on the basis of identification and evaluation of risk by the system, as in the case of provisional refunds on account of zero-rated supplies. This shall be operationalized from 1st November, 2025.
3. Amendment in CGST Act to provide for GST Refunds in respect of low value export consignments: The Council recommended amendment to section 54(14) of the CGST Act, 2017 so as to remove the threshold limit for refunds arising out of exports made with payment of tax. This will particularly help small exporters making exports through courier, postal mode etc.
4. Simplified GST Registration Scheme for Small and Low-Risk Businesses: In order to simplify the registration process, the Council has recommended the introduction of an optional simplified GST registration scheme wherein registration shall be granted on an automated basis within three working days from the date of submission of application in case of low risk applicants and applicants who based on their own assessment, determine that their output tax liability on supplies to registered persons will not exceed Rs. 2.5 lakh per month (inclusive of CGST, SGST/UTGST and IGST). The scheme will provide for voluntary opting into and withdrawal from the scheme.
This will benefit around 96% of new applicants applying for GST registration. This shall be operationalized from 1st November, 2025.
5. Introduction of Simplified Registration Scheme for small suppliers supplying through electronic commerce operators: The Council approved in-principle, the concept of a simplified GST registration mechanism for small suppliers making supplies through e-commerce operators (ECOs) across multiple States facing challenges in maintaining principal place of business in each State as currently required under the GST framework. The detailed modalities for operationalizing the said scheme will be placed before GST Council.
It will ease compliance for such suppliers and facilitate their participation in e-commerce across States.
6. Amendment in place of supply provisions for intermediary services under section 13(8) of the IGST Act: The Council recommended omission of clause (b) of section 13(8) of IGST Act 2017. Accordingly, after the said law amendment, the place of supply for “intermediary services” will be determined as per the default provision under section 13(2) of the IGST Act, 2017 i.e. the location of the recipient of such services. This will help Indian exporters of such services to claim export benefits.
7.1 Amendment of section 15 and section 34 of CGST Act, 2017 in respect of Post Sale Discount: The Council has recommended:
7.2 Issuance of circular on certain issues pertaining to Post Sale Discount: In order to remove ambiguity and legal disputes, the Council recommended to provide clarification on certain issues pertaining to Post Sale Discount namely, –
C. OTHER MEASURES PERTAINING TO LAW & PROCEDURE
8. The Council recommended retail sale price-based valuation under GST for Pan Masala, Cigarettes, Gutkha, Chewing Tobacco, Zarda, Scented tobacco and Unmanufactured Tobacco. Accordingly, consequent amendments in CGST Rules, 2017 and notifications will be carried out.
Note: The recommendations of the GST Council have been presented in this release containing major item of decisions in simple language for information of the stakeholders. The same would be given effect through the relevant circulars/ notifications/ law amendments which alone shall have the force of law.
- Recommendations relating to GST rates on goods
- Changes in GST rates of goods