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
- Recommendations relating to GST rates on goods
- Changes in GST rates of goods
The HSN wise rate changes are at Annexure -I and sector wise rate changes are at Annexure -II
- Other changes relating to goods
- It has been decided that the GST will be levied on Retail Sale Price (RSP) instead of transaction value on Pan Masala, Gutkha, Cigarettes, Unmanufactured tobacco, Chewing tobacco like Zarda.
- It has been decided to grant ad hoc IGST and compensation cess exemption on new armoured sedan Car imported by the President’s Secretariat for the President of India.
- Recommendations relating to GST rates on services
- Changes in GST rates of services
The HSN wise rate changes are at Annexure -III and Sector wise rate changes are at Annexure -IV.
- Other changes relating to services
- The Council has recommended to add Explanations to the definition of ‘specified premises’ in the context of taxability of restaurant services in order to clarify the position that a stand-alone restaurant cannot declare itself as a ‘specified premises’ and consequently cannot avail the option of paying GST at the rate of 18% with ITC.
- The Council has recommended to align the valuation rules with the change in the tax rate applicable to lottery tickets, certain amendments in the GST Valuation rules are being carried out.
- Recommendation relating to date of implementation
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:
- The changes in GST rates on services will be implemented with effect from 22nd September 2025.
- The changes in GST rates of all goods except pan masala, gutkha, cigarettes, chewing tobacco products like zarda, unmanufactured tobacco and bidi, will be implemented with effect from 22nd September 2025.
- Pan Masala, gutkha, cigarettes, chewing tobacco products like zarda, unmanufactured tobacco and bidi will continue at the existing rates of GST and compensation cess where applicable, till loan and interest payment obligations under the compensation cess account are completely discharged.
- Based on c) above, Union Finance Minister and Chairperson of the GST Council may decide the actual date of transition to the revised rates of GST approved by the Council for the above-mentioned goods.
- Pending requisite amendments in CGST Act, 2017, Central Board of Indirect Taxes and Customs (CBIC) shall administratively start implementation of the revised system of grant of 90% provisional refunds arising out of Inverted Duty structure on the basis of data analysis and risk evaluation done by the system, as in the case of risk based provisional refunds on account of zero-rated supplies.
B. MEASURES FOR FACILITATION OF TRADE
- Process Reforms
- GST Council has taken various decisions and recommended various measures to facilitate trade. The process reforms and other measures related to GST law and Procedure are at Annexure -V. The date of implementation of these process reforms will be notified in due course.
- Operationalization of the Goods and Services Tax Appellate Tribunal (GSTAT)
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.
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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:Menthol and menthol crystalsPeppermint (Mentha oil)Fractionated/ de-terpinated mentha oil (DTMO)De-mentholised oil(DMO)Spearmint oilMentha piperita oil | 12% | 5% | |
| 29061190 | Other than natural menthol | 12% | 18% | |
| 29061190, 30, 3301 | Following goods made from other than natural menthol, namely:Menthol and menthol crystalsPeppermint (Mentha oil)Fractionated/ de-terpinated mentha oil (DTMO)De-mentholised oil(DMO)Spearmint oilMentha piperita oil | 12% | 18% | |
| 30 | The following drugs and medicines1Agalsidase Beta2Imiglucerase3Eptacog alfa activated recombinant coagulation factor VIIa | 5% | Nil | |
| 30 | The following drugs and medicines1Onasemnogene abeparvovec2Asciminib3Mepolizumab4Pegylated Liposomal Irinotecan5Daratumumab6Daratumumab subcutaneous7Teclistamab8Amivantamab9Alectinib10Risdiplam 11Obinutuzumab12Polatuzumab vedotin13Entrectinib14Atezolizumab15Spesolimab16Velaglucerase Alpha17Agalsidase Alfa18Rurioctocog Alpha Pegol19Idursulphatase20Alglucosidase Alfa21Laronidase22Olipudase Alfa23Tepotinib24Avelumab25Emicizumab26Belumosudil27Miglustat28Velmanase Alfa29Alirocumab30Evolocumab31Cystamine Bitartrate32 CI-Inhibitor injection33Inclisiran | 12% | Nil | |
| 30 | All Drugs and medicines including:Fluticasone Furoate + Umeclidinium + Vilanterol FF/UMEC/VIBrentuximab VedotinOcrelizumab(iv) PertuzumabPertuzumab + trastuzumab(vi) Faricimab | 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. israelensis2 Bacillus thuringiensis var. kurstaki3 Bacillus thuringiensis var. galleriae4 Bacillus sphaericus5 Trichoderma viride6 Trichoderma harzianum7 Pseudomonas fluoresens8 Beauveriabassiana9 NPV of Helicoverpaarmigera10 NPV of Spodopteralitura11 Neem based pesticides12 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: —Cement Bonded Particle Board;Jute Particle Board;Rice Husk Board;Glass-fibre Reinforced Gypsum Board (GRG)Sisal-fibre Boards;Bagasse Board; andCotton Stalk Particle BoardParticle/fibre board manufactured from agricultural crop residues | 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 904504 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,-Corrugated paper or paper boards; orNon-corrugated paper or paper board | 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, candlestand) | 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:Rear Tractor wheel rim,tractor centre housing,tractor housing transmission,tractor support front axle | 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 | Radiator assembly for tractors and parts thereofCooling 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 naturalgums 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
- FOOD SECTOR
(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 |
- TOBACCO
(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 |
- AGRICULTURE SECTOR
(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 |
- FERTILIZER SECTOR
(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. israelensis2 Bacillus thuringiensis var. kurstaki3 Bacillus thuringiensis var. galleriae4 Bacillus sphaericus5 Trichoderma viride6 Trichoderma harzianum7 Pseudomonas fluoresens8 Beauveriabassiana9 NPV of Helicoverpaarmigera10 NPV of Spodopteralitura11 Neem based pesticides12 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 ccfor Tractor | |
| 8413 81 90 | Hydraulic Pumps for Tractors | |
| 8708 | Following parts of tractors namely:Tractor wheel rim,centre housing,housing transmission,support front axle | |
| 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 | |
| 00 | 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, FuelTank and parts thereof for tractors‖ |
- COAL
(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 |
- RENEWABLE ENERGY
(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 |
- TEXTILE SECTOR
(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 |
- HEALTH SECTOR
(5% to Nil)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
| 30 | 1Agalsidase Beta2Imiglucerase3Eptacog alfa activated recombinant coagulation factor VIIa |
(12% to Nil)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
| 1 | 30 | 1Onasemnogene abeparvovec2Asciminib3Mepolizumab4Pegylated Liposomal Irinotecan5Daratumumab6Daratumumab subcutaneous7Teclistamab8Amivantamab9Alectinib10Risdiplam 11Obinutuzumab12Polatuzumab vedotin13Entrectinib14Atezolizumab15Spesolimab16Velaglucerase Alpha17Agalsidase Alfa18Rurioctocog Alpha Pegol19Idursulphatase20Alglucosidase Alfa21Laronidase22Olipudase Alfa23Tepotinib24Avelumab25Emicizumab26Belumosudil27Miglustat28Velmanase Alfa29Alirocumab30Evolocumab31Cystamine Bitartrate32 CI-Inhibitor injection33Inclisiran |
(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:Fluticasone Furoate + Umeclidinium + Vilanterol FF/UMEC/VIBrentuximab VedotinOcrelizumab(iv) PertuzumabPertuzumab + trastuzumab(vi) Faricimab | |
| 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. |
- EDUCATION
(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 |
- COMMON MAN ITEMS
(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 |
- CONSUMER ELECTRONICS
( 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). |
- PAPER SECTOR
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,-Corrugated paper or paper boards; orNon-corrugated paper or paper board | |
| 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 |
- TRANSPORTATION SECTOR
(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 |
- SPORTS GOODS AND TOYS
(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 |
- DUTIABLE ARTICLES FOR PERSONAL USE (FOR IMPORTS)
(28% to 18%)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
| 1. | 9804 | All dutiable articles intended for personal use |
- LEATHER SECTOR
(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) |
- WOOD SECTOR
(12% to 5%)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
| 44 or any Chapter | The following goods, namely: —Cement Bonded Particle Board;Jute Particle Board;Rice Husk Board;Glass-fibre Reinforced Gypsum Board (GRG)Sisal-fibre Boards;Bagasse Board; andCotton Stalk Particle BoardParticle/fibre board manufactured from agricultural crop residues | |
| 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 |
- DEFENCE
(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 |
- FOOTWEAR SECTOR
| 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 |
- MISCELLANEOUS ITEMS
(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:Menthol and menthol crystalsPeppermint (Mentha oil)Fractionated/ de-terpinated mentha oil (DTMO)De-mentholised oil(DMO)Spearmint oilMentha piperita oil | |
| 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:Menthol and menthol crystalsPeppermint (Mentha oil)Fractionated/ de-terpinated mentha oil (DTMO)De-mentholised oil(DMO)Spearmint oilMentha piperita oil | |
| 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 |
- CONSTRUCTION SECTOR
(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 |
- HANDICRAFTS SECTOR
(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 904504 90 | Art ware of cork [including articles of sholapith] | |
| 6117, 6214 | Handmade/hand embroidered shawls of salevalue exceeding Rs. 2500 per piece | |
| 6802 | Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candlestand) | |
| 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, cakecover, 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 ortextile 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, seashellother animal carving material | |
| 9602 | Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of naturalgums 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 |
- OTHER MACHINERY
(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 |
- OTHER PROPOSALS
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 |
| (ii) 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 | |||
| 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 | |||
| (ii) 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 | ||||
| (iii) 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 | |||
| (iv) 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 | ||||
| 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 | |||
| (ii) 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 | ||||
| 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 | Local delivery services to be notified under section 9(5) of the CGST Act in cases where the person supplying such services through electronic commerce operator is not liable for registration under GSTThe applicable rate on such services to be 18%.Local delivery services provided by and through ECO to be excluded from the scope of GTA services. | ||
| 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% 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 |
| (ii) 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% with ITC | 5% with ITC | ||
| (iii) Supply of job work in relation to bricks which attract GST at the rate of 5% | 12% with ITC | 5% with ITC | ||
| (iv) 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 | ||
| (v) 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 | ||
| (vi) Supply of job-work not elsewhere covered (residual entry) | 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 |
| (ii) Admission to casinos, race clubs, any place having casinos or race clubs, or sporting events like the IPL. | 28% With ITC | 40% with ITC | ||
| (iii) Services by a race club for licensing of bookmakers in such club. | 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 |
- Services Proposed to be exempted
| 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% 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 | Rate of GST at 18%.Local delivery services, to be notified under section 9(5) of the CGST Act in cases where the person supplying such services through electronic commerce operator is not liable for registration under GSTThe applicable rate on such services to be 18%.Local delivery services provided by and through ECO to be excluded from the scope of GTA services. |
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% 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 |
- Services Proposed to be exempted
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:
- To omit section 15(3)(b)(i) of CGST Act, 2017 thereby omitting the requirement of establishing the discount in terms of an agreement entered into before or at the time of such supply and specifically linking of the same with relevant invoices,
- To amend section 15(3)(b) of CGST Act, 2017 to provide that discount should be granted through a credit note issued under section 34 of the CGST Act and to correspondingly amend section 34 to include a reference to section 15(3)(b), so as to provide for reversal of Input tax credit by the recipient in case where a post-sale discount is given and value of supply is reduced through GST Credit note.
- To rescind circular No.212/6/2024-GST dated 26th June 2024 which provided a mechanism ensuring compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers.
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, –
- non-reversal of Input Tax Credit on account of post-sale discount through financial/commercial credit note;
- treatment of the post-sale discount provided by manufacturer to the dealer as additional consideration, in the transaction between dealer and end-customer;
- treatment of post-sale discount as consideration lieu of promotional activities etc. performed by the dealer.
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.
**
