SECTOR WISE NEW GST RATES WITH EFFECT 22nd SEPTEMBER 2025.
The GST council has recommended New reduced GST rates. The new rates are set to take effect from 22nd of September 2025.GST rates rationalised for common man items, Health Items, food sector, Agriculture, consumer electronics.
Further GST rates of 12% and 28% have been removed. A simple citizen friendly two rate structure of 5% (Merit Rate) and 18% (Standard rate) has been kept. Additionally, 40% (De-merit rate) is kept for Luxury and sin goods.
New GST Rates – Sectorwise
| S. No. | Sectors | Chapter / Heading / Sub-heading / Tariff item | Description of Goods | From | To | ||||||||
| 1. | Food Sector | 0401 | Ultra-High Temperature (UHT) milk | 5% | Nil | ||||||||
| 2. | Food Sector | 0406 | Chena or paneer, pre-packaged and labelled | 5% | Nil | ||||||||
| 3. | Food Sector | 1905 | Pizza bread | 5% | Nil | ||||||||
| 4. | Food Sector | 1905 or 2106 | Khakhra, chapathi or roti | 5% | Nil | ||||||||
| 5. | Food Sector | 2106 | Paratha, parotta and other Indian breads by any name called | 18% | Nil | ||||||||
| 6. | Food Sector | 0402 91 10, 0402 99 20 | Condensed milk | 12% | 5% | ||||||||
| 7. | Food Sector | 0405 | Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads | 12% | 5% | ||||||||
| 8. | Food Sector | 0406 | Cheese | 12% | 5% | ||||||||
| 9. | Food Sector | 0801 | Brazil nuts, dried, whether or not Shelled or Peeled | 12% | 5% | ||||||||
| 10. | Food Sector | 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] | 12% | 5% | ||||||||
| 11. | Food Sector | 0804 | Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes (other than mangoes sliced, dried) and mangosteens, dried | 12% | 5% | ||||||||
| 12. | Food Sector | 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% | ||||||||
| 13. | Food Sector | 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% | ||||||||
| 14. | Food Sector | 1108 | Starches; inulin | 12% | 5% | ||||||||
| 15. | Food Sector | 1501 | Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 | 12% | 5% | ||||||||
| 16. | Food Sector | 1502 | Fats of bovine animals, sheep or goats, other than those of heading 1503 | 12% | 5% | ||||||||
| 17. | Food Sector | 1503 | Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared | 12% | 5% | ||||||||
| 18. | Food Sector | 1504 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified | 12% | 5% | ||||||||
| 19. | Food Sector | 1505 | Wool grease and fatty substances derived therefrom (including lanolin) | 12% | 5% | ||||||||
| 20. | Food Sector | 1506 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | 12% | 5% | ||||||||
| 21. | Food Sector | 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% | ||||||||
| 22. | Food Sector | 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% | ||||||||
| 23. | Food Sector | 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% | ||||||||
| 24. | Food Sector | 1601 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products | 12% | 5% | ||||||||
| 25. | Food Sector | 1602 | Other prepared or preserved meat, meat offal, blood or insects | 12% | 5% | ||||||||
| 26. | Food Sector | 1603 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | 12% | 5% | ||||||||
| 27. | Food Sector | 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | 12% | 5% | ||||||||
| 28. | Food Sector | 1605 | Crustaceans, molluscs and other aquatic invertebrates prepared or preserved | 12% | 5% | ||||||||
| 29. | Food Sector | 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) | 12% | 5% | ||||||||
| 30. | Food Sector | 1704 | Sugar boiled confectionery | 12% | 5% | ||||||||
| 31. | Food Sector | 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% | ||||||||
| 32. | Food Sector | 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) | 12% | 5% | ||||||||
| 33. | Food Sector | 2001 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid | 12% | 5% | ||||||||
| 34. | Food Sector | 2002 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid | 12% | 5% | ||||||||
| 35. | Food Sector | 2003 | Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid | 12% | 5% | ||||||||
| 36. | Food Sector | 2004 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 | 12% | 5% | ||||||||
| 37. | Food Sector | 2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 | 12% | 5% | ||||||||
| 38. | Food Sector | 2006 | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) | 12% | 5% | ||||||||
| 39. | Food Sector | 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% | ||||||||
| 40. | Food Sector | 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% | ||||||||
| 41. | Food Sector | 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% | ||||||||
| 42. | Food Sector | 2009 89 90 | Tender coconut water, pre-packaged and labelled | 12% | 5% | ||||||||
| 43. | Food Sector | 2,10,130 | Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | 12% | 5% | ||||||||
| 44. | Food Sector | 2102 | Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders | 12% | 5% | ||||||||
| 45. | Food Sector | 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% | ||||||||
| 46. | Food Sector | 2106 | Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters | 12% | 5% | ||||||||
| 47. | Food Sector | 2,10,690 | Namkeens, bhujia, mixture, chabena and similar edible preparations ready for consumption form (other than roasted gram), pre-packaged and labelled | 12% | 5% | ||||||||
| 48. | Food Sector | 2106 90 91 | Diabetic foods | 12% | 5% | ||||||||
| 49. | Food Sector | 2201 | Drinking water packed in 20 litre bottles | 12% | 5% | ||||||||
| 50. | Food Sector | 2202 99 10 | Soya milk drinks | 12% | 5% | ||||||||
| 51. | Food Sector | 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% | ||||||||
| 52. | Food Sector | 2202 99 30 | Beverages containing milk | 12% | 5% | ||||||||
| 53. | Food Sector | 1107 | Malt, whether or not roasted | 18% | 5% | ||||||||
| 54. | Food Sector | 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] | 18% | 5% | ||||||||
| 55. | Food Sector | 1,51,710 | All goods i.e. Margarine, Linoxyn | 18% | 5% | ||||||||
| 56. | Food Sector | 1520 00 00 | Glycerol, crude; glycerol waters and glycerol lyes | 18% | 5% | ||||||||
| 57. | Food Sector | 1521 | Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured | 18% | 5% | ||||||||
| 58. | Food Sector | 1522 | Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes | 18% | 5% | ||||||||
| 59. | Food Sector | 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] | 18% | 5% | ||||||||
| 60. | Food Sector | 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] | 18% | 5% | ||||||||
| 61. | Food Sector | 1804 | Cocoa butter, fat and oil | 18% | 5% | ||||||||
| 62. | Food Sector | 1805 | Cocoa powder, not containing added sugar or sweetening matter | 18% | 5% | ||||||||
| 63. | Food Sector | 1806 | Chocolates and other food preparations containing cocoa | 18% | 5% | ||||||||
| 64. | Food Sector | 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 | 18% | 5% | ||||||||
| 65. | Food Sector | 1904 | All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes | 18% | 5% | ||||||||
| 66. | Food Sector | 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 | 18% | 5% | ||||||||
| 67. | Food Sector | 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% | ||||||||
| 68. | Food Sector | 2,10,120 | 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% | ||||||||
| 69. | Food Sector | 2104 | Soups and broths and preparations therefor; homogenised composite food preparations | 18% | 5% | ||||||||
| 70. | Food Sector | 2105 00 00 | Ice cream and other edible ice, whether or not containing cocoa | 18% | 5% | ||||||||
| 71. | Food Sector | 2106 | Food preparations not elsewhere specified or included | 18% | 5% | ||||||||
| 72. | Food Sector | 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured | 18% | 5% | ||||||||
| 73. | Food Sector | 2,20,299 | Plant-based milk drinks, ready for direct consumption as beverages | 18% | 5% | ||||||||
| 74. | Food Sector | 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% | ||||||||
| 75. | Food Sector | 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% | ||||||||
| 76. | Food Sector | 2202 91 00, 2202 99 | Other non-alcoholic beverages | 18% | 40% | ||||||||
| 77. | Food Sector | 2106 90 20 | *Pan masala | 28% | 40% | ||||||||
| 78. | Food Sector | 2,20,210 | All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured | 28% | 40% | ||||||||
| 79. | Food Sector | 2202 99 90 | Caffeinated Beverages | 28% | 40% | ||||||||
| 80. | Food Sector | 2202 | Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice | 28% | 40% | ||||||||
| 81. | Food Sector | 1404 90 10 | Bidi wrapper leaves (tendu) | 18% | 5% | ||||||||
| 82. | Food Sector | 1404 90 50 | Indian katha | 18% | 5% | ||||||||
| 83. | Food Sector | 2403 | *Bidi | 28% | 18% | ||||||||
| 84. | Food Sector | 2401 | *Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] | 28% | 40% | ||||||||
| 85. | Food Sector | 2402 | *Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | 28% | 40% | ||||||||
| 86. | Food Sector | 2403 | *Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences | 28% | 40% | ||||||||
| 87. | Food Sector | 2404 11 00 | *Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion | 28% | 40% | ||||||||
| 88. | Food Sector | 2404 19 00 | *Products containing tobacco or nicotine substitutes and intended for inhalation without combustion | 28% | 40% | ||||||||
| 89. | Agriculture Sector | 8408 | Fixed Speed Diesel Engines of power not exceeding 15HP | 12% | 5% | ||||||||
| 90. | Agriculture Sector | 8414 20 20 | Other hand pumps | 12% | 5% | ||||||||
| 91. | Agriculture Sector | 8424 | Nozzles for drip irrigation equipment or nozzles for sprinklers | 12% | 5% | ||||||||
| 92. | Agriculture Sector | 8424 | Sprinklers; drip irrigation system including laterals; mechanical sprayers | 12% | 5% | ||||||||
| 93. | Agriculture Sector | 8432 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90] | 12% | 5% | ||||||||
| 94. | Agriculture Sector | 8433 | Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof | 12% | 5% | ||||||||
| 95. | Agriculture Sector | 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% | ||||||||
| 96. | Agriculture Sector | 8479 | Composting Machines | 12% | 5% | ||||||||
| 97. | Agriculture Sector | 8701 | Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) | 12% | 5% | ||||||||
| 98. | Agriculture Sector | 8716 20 00 | Self-loading or self-unloading trailers for agricultural purposes | 12% | 5% | ||||||||
| 99. | Agriculture Sector | 8716 80 | Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles | 12% | 5% | ||||||||
| 100. | FERTILIZER SECTOR | 2807 | Sulphuric acid | 18% | 5% | ||||||||
| 101. | FERTILIZER SECTOR | 2808 | Nitric acid | 18% | 5% | ||||||||
| 102. | FERTILIZER SECTOR | 2814 | Ammonia | 18% | 5% | ||||||||
| 103. | FERTILIZER SECTOR | 29 or 380893 | Gibberellic acid | 12% | 5% | ||||||||
| 104. | FERTILIZER SECTOR | 3808 | The following Bio-pesticides, namely – 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12 Cymbopogan | 12% | 5% | ||||||||
| 105. | FERTILIZER SECTOR | 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% | ||||||||
| 106. | FERTILIZER SECTOR | 4011 | Rear tractor tyres and rear tractor tyre tubes | 18% | 5% | ||||||||
| 107. | FERTILIZER SECTOR | 4011 70 00 | Tyre for tractors | 18% | 5% | ||||||||
| 108. | FERTILIZER SECTOR | 4013 90 49 | Tube for tractor tyres | 18% | 5% | ||||||||
| 109. | FERTILIZER SECTOR | 8408 20 20 | Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor | 18% | 5% | ||||||||
| 110. | FERTILIZER SECTOR | 8413 81 90 | Hydraulic Pumps for Tractors | 18% | 5% | ||||||||
| 111. | FERTILIZER SECTOR | 8708 | Following parts of tractors namely: qczr. Tractor wheel rim, qczs. centre housing, qczt. housing transmission, qczu. support front axle | 18% | 5% | ||||||||
| 112. | FERTILIZER SECTOR | 8708 10 10 | Bumpers and parts thereof for tractors | 18% | 5% | ||||||||
| 113. | FERTILIZER SECTOR | 8708 30 00 | Brakes assembly and its parts thereof for tractors | 18% | 5% | ||||||||
| 114. | FERTILIZER SECTOR | 8708 40 00 | Gear boxes and parts thereof for tractors | 18% | 5% | ||||||||
| 115. | FERTILIZER SECTOR | 8708 50 00 | Transaxles and its parts thereof for tractors | 18% | 5% | ||||||||
| 116. | FERTILIZER SECTOR | 8708 70 00 | Road wheels and parts and accessories thereof for tractors | 18% | 5% | ||||||||
| 117. | FERTILIZER SECTOR | 8708 00 | Radiator assembly for tractors and parts thereof; Cooling system for tractor engine and parts thereof | 18% | 5% | ||||||||
| 118. | FERTILIZER SECTOR | 8708 92 00 | Silencer assembly for tractors and parts thereof | 18% | 5% | ||||||||
| 119. | FERTILIZER SECTOR | 8708 93 00 | Clutch assembly and its parts thereof for tractors | 18% | 5% | ||||||||
| 120. | FERTILIZER SECTOR | 8708 94 00 | Steering wheels and its parts thereof for tractor | 18% | 5% | ||||||||
| 121. | FERTILIZER SECTOR | 8708 99 00 | Hydraulic and its parts thereof for tractors | 18% | 5% | ||||||||
| 122. | FERTILIZER SECTOR | 8708 99 00 | Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors‖ | 18% | 5% | ||||||||
| 123. | COAL | 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 5% | 18% | ||||||||
| 124. | COAL | 2702 | Lignite, whether or not agglomerated, excluding jet | 5% | 18% | ||||||||
| 125. | COAL | 2703 | Peat (including peat litter), whether or not agglomerated | 5% | 18% | ||||||||
| 126. | RENEWABLE ENERGY | 7321 or 8516 | Solar cookers | 12% | 5% | ||||||||
| 127. | RENEWABLE ENERGY | 8419 12 | Solar water heater and system | 12% | 5% | ||||||||
| 128. | RENEWABLE ENERGY | 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% | ||||||||
| 129. | RENEWABLE ENERGY | 87 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology | 12% | 5% | ||||||||
| 130. | TEXTILE SECTOR | 5401 | Sewing thread of manmade filaments, whether or not put up for retail sale | 12% | 5% | ||||||||
| 131. | TEXTILE SECTOR | 5402, 5403, 5404, 5405, 5406 | Synthetic or artificial filament yarns | 12% | 5% | ||||||||
| 132. | TEXTILE SECTOR | 5508 | Sewing thread of manmade staple fibres | 12% | 5% | ||||||||
| 133. | TEXTILE SECTOR | 5509, 5510, 5511 | Yarn of manmade staple fibres | 12% | 5% | ||||||||
| 134. | TEXTILE SECTOR | 5601 | Wadding of textile materials and articles thereof; such as absorbent cotton wool (except cigarette filter rods) | 12% | 5% | ||||||||
| 135. | TEXTILE SECTOR | 5602 | Felt, whether or not impregnate, coated, covered or laminated | 12% | 5% | ||||||||
| 136. | TEXTILE SECTOR | 5603 | Nonwovens, whether or not impregnated, coated, covered or laminated | 12% | 5% | ||||||||
| 137. | TEXTILE SECTOR | 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% | ||||||||
| 138. | TEXTILE SECTOR | 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] | 12% | 5% | ||||||||
| 139. | TEXTILE SECTOR | 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% | ||||||||
| 140. | TEXTILE SECTOR | 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] | 12% | 5% | ||||||||
| 141. | TEXTILE SECTOR | 5609 | Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included | 12% | 5% | ||||||||
| 142. | TEXTILE SECTOR | 5701 | Carpets and other textile floor coverings, knotted, whether or not made up | 12% | 5% | ||||||||
| 143. | TEXTILE SECTOR | 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% | ||||||||
| 144. | TEXTILE SECTOR | 5703 | Carpets and other textile floor coverings (including Turf), tufted, whether or not made up | 12% | 5% | ||||||||
| 145. | TEXTILE SECTOR | 5704 | Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up | 12% | 5% | ||||||||
| 146. | TEXTILE SECTOR | 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% | ||||||||
| 147. | TEXTILE SECTOR | 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% | ||||||||
| 148. | TEXTILE SECTOR | 5803 | Gauze, other than narrow fabrics of heading 5806 | 12% | 5% | ||||||||
| 149. | TEXTILE SECTOR | 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% | ||||||||
| 150. | TEXTILE SECTOR | 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% | ||||||||
| 151. | TEXTILE SECTOR | 5807 | Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered | 12% | 5% | ||||||||
| 152. | TEXTILE SECTOR | 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] | 12% | 5% | ||||||||
| 153. | TEXTILE SECTOR | 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% | ||||||||
| 154. | TEXTILE SECTOR | 5810 | Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like | 12% | 5% | ||||||||
| 155. | TEXTILE SECTOR | 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% | ||||||||
| 156. | TEXTILE SECTOR | 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% | ||||||||
| 157. | TEXTILE SECTOR | 5902 | Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon | 12% | 5% | ||||||||
| 158. | TEXTILE SECTOR | 5903 | Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 | 12% | 5% | ||||||||
| 159. | TEXTILE SECTOR | 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% | ||||||||
| 160. | TEXTILE SECTOR | 5905 | Textile wall coverings | 12% | 5% | ||||||||
| 161. | TEXTILE SECTOR | 5906 | Rubberised textile fabrics, other than those of heading 5902 | 12% | 5% | ||||||||
| 162. | TEXTILE SECTOR | 5907 | Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like | 12% | 5% | ||||||||
| 163. | TEXTILE SECTOR | 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% | ||||||||
| 164. | TEXTILE SECTOR | 5909 | Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials | 12% | 5% | ||||||||
| 165. | TEXTILE SECTOR | 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% | ||||||||
| 166. | TEXTILE SECTOR | 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% | ||||||||
| 167. | TEXTILE SECTOR | 6501 | Textile caps | 12% | 5% | ||||||||
| 168. | TEXTILE SECTOR | 6505 | Hats (knitted/crocheted) or made up from lace or other textile fabrics | 12% | 5% | ||||||||
| 169. | TEXTILE SECTOR | 9404 | Products wholly made of quilted textile material not exceeding Rs. 2500 per piece | 12% | 5% | ||||||||
| 170. | TEXTILE SECTOR | 61 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 5% | 5% | ||||||||
| 171. | TEXTILE SECTOR | 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 5% | 5% | ||||||||
| 172. | TEXTILE SECTOR | 63 (other than 63053200, 63053300, 6309) | Other made up textile articles, sets of sale value not exceeding Rs. 2500 per piece | 5% | 5% | ||||||||
| 173. | TEXTILE SECTOR | 9404 | Cotton quilts of sale value not exceeding Rs. 2500 per piece | 5% | 5% | ||||||||
| 174. | TEXTILE SECTOR | 5402, 5404, 5406 | All goods | 18% | 5% | ||||||||
| 175. | TEXTILE SECTOR | 5403, 5405, 5406 | All goods | 18% | 5% | ||||||||
| 176. | TEXTILE SECTOR | 5501, 5502 | Synthetic or artificial filament tow | 18% | 5% | ||||||||
| 177. | TEXTILE SECTOR | 5503, 5504, 5506, 5507 | Synthetic or artificial staple fibres | 18% | 5% | ||||||||
| 178. | TEXTILE SECTOR | 5505 | Waste of manmade fibres | 18% | 5% | ||||||||
| 179. | TEXTILE SECTOR | 61 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 12% | 18% | ||||||||
| 180. | TEXTILE SECTOR | 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 12% | 18% | ||||||||
| 181. | TEXTILE SECTOR | 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% | ||||||||
| 182. | TEXTILE SECTOR | 9404 | Cotton quilts of sale value exceeding Rs. 2500 per piece | 12% | 18% | ||||||||
| 183. | TEXTILE SECTOR | 9404 | Products wholly made of quilted textile material exceeding Rs. 2500 per piece | 12% | 18% | ||||||||
| 184. | 30 | ||||||||||||
| HEALTH SECTOR | 1 | Agalsidase Beta | 5% | Nil | |||||||||
| HEALTH SECTOR | 2 | Imiglucerase | 5% | Nil | |||||||||
| HEALTH SECTOR | 3 | Eptacog alfa activated recombinant coagulation factor VIIa | 5% | Nil | |||||||||
| HEALTH SECTOR | 1 Onasemnogene abeparvovec 2 Asciminib 3 Mepolizumab 4 Pegylated Liposomal Irinotecan 5 Daratumumab 6 Daratumumab subcutaneous 7 Teclistamab 8 Amivantamab 9 Alectinib 10 Risdiplam 11 Obinutuzumab 12 Polatuzumab vedotin 13 Entrectinib 14 Atezolizumab 15 Spesolimab 16 Velaglucerase Alpha 17 Agalsidase Alfa 18 Rurioctocog Alpha Pegol 19 Idursulphatase 20 Alglucosidase Alfa 21 Laronidase 22 Olipudase Alfa 23 Tepotinib | 12% | Nil | ||||||||||
| HEALTH SECTOR | Avelumab | 12% | Nil | ||||||||||
| HEALTH SECTOR | Emicizumab | 12% | Nil | ||||||||||
| HEALTH SECTOR | Belumosudil | 12% | Nil | ||||||||||
| HEALTH SECTOR | Miglustat | 12% | Nil | ||||||||||
| HEALTH SECTOR | Velmanase Alfa | 12% | Nil | ||||||||||
| HEALTH SECTOR | Alirocumab | 12% | Nil | ||||||||||
| HEALTH SECTOR | Evolocumab | 12% | Nil | ||||||||||
| HEALTH SECTOR | Cystamine Bitartrate | 12% | Nil | ||||||||||
| HEALTH SECTOR | CI-Inhibitor injection | 12% | Nil | ||||||||||
| HEALTH SECTOR | Inclisiran | 12% | Nil | ||||||||||
| 185 | HEALTH SECTOR | 28 | Anaesthetics | 12% | 5% | ||||||||
| 186 | HEALTH SECTOR | 28 | Potassium Iodate | 12% | 5% | ||||||||
| 187 | HEALTH SECTOR | 28 | Steam | 12% | 5% | ||||||||
| 188 | HEALTH SECTOR | 2,80,120 | Iodine | 12% | 5% | ||||||||
| 189 | HEALTH SECTOR | 2804 40 10 | Medical grade oxygen | 12% | 5% | ||||||||
| 190 | HEALTH SECTOR | 2847 | Medicinal grade hydrogen peroxide | 12% | 5% | ||||||||
| 191 | HEALTH SECTOR |
| All Drugs and medicines including: i. Fluticasone Furoate + Umeclidinium + Vilanterol FF/UMEC/VI ii. Brentuximab Vedotin iii. Ocrelizumab (iv) Pertuzumab v. Pertuzumab + trastuzumab (vi) Faricimab | 12% | 5% | ||||||||
| 192 | HEALTH SECTOR | 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% | ||||||||
| 193 | HEALTH SECTOR | 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% | ||||||||
| 194 | HEALTH SECTOR | 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 | 12% | 5% | ||||||||
| 195 | HEALTH SECTOR | 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 | 12% | 5% | ||||||||
| 196 | HEALTH SECTOR | 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% | ||||||||
| 197 | HEALTH SECTOR | 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] | 12% | 5% | ||||||||
| 198 | HEALTH SECTOR | 3822 | All diagnostic kits and reagents | 12% | 5% | ||||||||
| 199 | HEALTH SECTOR | 4015 | Surgical rubber gloves or medical examination rubber gloves | 12% | 5% | ||||||||
| 200 | HEALTH SECTOR | 90 or any other Chapter | Blood glucose monitoring system (Glucometer) and test strips | 12% | 5% | ||||||||
| 201 | HEALTH SECTOR | 90 or any other Chapter | Patent Ductus Arteriousus / Atrial Septal Defect occlusion device | 12% | 5% | ||||||||
| 202 | HEALTH SECTOR | 9004 | Spectacles and goggles for correcting vision | 12% | 5% | ||||||||
| 203 | HEALTH SECTOR | 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% | ||||||||
| 204 | HEALTH SECTOR | 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% | ||||||||
| 205 | HEALTH SECTOR | 9020 | Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters | 12% | 5% | ||||||||
| 206 | HEALTH SECTOR | 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% | ||||||||
| 207 | HEALTH SECTOR | 9804 | Other Drugs and medicines intended for personal use | 12% | 5% | ||||||||
| 208 | HEALTH SECTOR | 9025 | Thermometers for medical, surgical, dental or veterinary usage | 18% | 5% | ||||||||
| 209 | HEALTH SECTOR | 9027 | Instruments and apparatus for medical, surgical, dental or veterinary uses for physical or chemical analysis. | 18% | 5% | ||||||||
| 210 | EDUCATION SECTOR | 4016 | Erasers | 5% | Nil | ||||||||
| 211 | EDUCATION SECTOR | 4905 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed | 12% | Nil | ||||||||
| 212 | EDUCATION SECTOR | 8214 | Pencil sharpeners | 12% | Nil | ||||||||
| 213 | EDUCATION SECTOR | 9608, 9609 | Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk | 12% | Nil | ||||||||
| 214 | EDUCATION SECTOR | 4820 | Exercise book, graph book, & laboratory note book and notebooks | 12% | Nil | ||||||||
| 215 | EDUCATION SECTOR | 7310 or 7326 | Mathematical boxes, geometry boxes and colour boxes | 12% | 5% | ||||||||
| 216 | COMMON MAN ITEMS | 33061010 | Tooth powder | 12% | 5% | ||||||||
| 217 | COMMON MAN ITEMS | 3406 | Candles, tapers and the like | 12% | 5% | ||||||||
| 218 | COMMON MAN ITEMS | 3605 00 10 | All goods-safety matches | 12% | 5% | ||||||||
| 219 | COMMON MAN ITEMS | 3926 | Feeding bottles | 12% | 5% | ||||||||
| 220 | COMMON MAN ITEMS | 4014 | Nipples of feeding bottles | 12% | 5% | ||||||||
| 221 | COMMON MAN ITEMS | 4202 22 20 | Hand bags and shopping bags, of cotton | 12% | 5% | ||||||||
| 222 | COMMON MAN ITEMS | 4202 22 30 | Hand bags and shopping bags, of jute | 12% | 5% | ||||||||
| 223 | COMMON MAN ITEMS | 4419 | Tableware and Kitchenware of wood | 12% | 5% | ||||||||
| 224 | COMMON MAN ITEMS | 6601 | Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) | 12% | 5% | ||||||||
| 225 | COMMON MAN ITEMS | 6603 | Parts, trimmings and accessories of articles of heading 6601 or 6602 | 12% | 5% | ||||||||
| 226 | COMMON MAN ITEMS | 6911 | Tableware, kitchenware, other household articles and toilet articles, of porcelain or china | 12% | 5% | ||||||||
| 227 | COMMON MAN ITEMS | 6912 | Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china | 12% | 5% | ||||||||
| 228 | COMMON MAN ITEMS | 7319 | Sewing needles | 12% | 5% | ||||||||
| 229 | COMMON MAN ITEMS | 7321 | Kerosene burners, kerosene stoves and wood burning stoves of iron or steel | 12% | 5% | ||||||||
| 230 | COMMON MAN ITEMS | 7323 | Table, kitchen or other household articles of iron & steel; Utensils | 12% | 5% | ||||||||
| 231 | COMMON MAN ITEMS | 7418 | Table, kitchen or other household articles of copper; Utensils | 12% | 5% | ||||||||
| 232 | COMMON MAN ITEMS | 7419 80 30 | Brass Kerosene Pressure Stove | 12% | 5% | ||||||||
| 233 | COMMON MAN ITEMS | 7615 | Table, kitchen or other household articles of aluminium; Utensils | 12% | 5% | ||||||||
| 234 | COMMON MAN ITEMS | 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% | ||||||||
| 235 | COMMON MAN ITEMS | 8712 | Bicycles and other cycles (including delivery tricycles), not motorised | 12% | 5% | ||||||||
| 236 | COMMON MAN ITEMS | 8714 | Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 | 12% | 5% | ||||||||
| 237 | COMMON MAN ITEMS | 9403 | Furniture wholly made of bamboo, cane or rattan | 12% | 5% | ||||||||
| 238 | COMMON MAN ITEMS | 9405 | Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof | 12% | 5% | ||||||||
| 239 | COMMON MAN ITEMS | 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% | ||||||||
| 240 | COMMON MAN ITEMS | 9619 00 30, 9619 00 40, or 9619 00 90 | All goods- napkins and napkin liners for babies, clinical diapers | 12% | 5% | ||||||||
| 241 | COMMON MAN ITEMS | 3304 | Talcum powder, Face powder | 18% | 5% | ||||||||
| 242 | COMMON MAN ITEMS | 3305 | Hair oil, shampoo | 18% | 5% | ||||||||
| 243 | COMMON MAN ITEMS | 3306 | Dental floss, toothpaste | 18% | 5% | ||||||||
| 244 | COMMON MAN ITEMS | 3307 | Shaving cream, shaving lotion, aftershave lotion | 18% | 5% | ||||||||
| 245 | COMMON MAN ITEMS | 3401 | Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes | 18% | 5% | ||||||||
| 246 | COMMON MAN ITEMS | 96032100 | Tooth brushes including dental-plate brushes | 18% | 5% | ||||||||
| 247 | CONSUMER ELECTRONICS | 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% | ||||||||
| 248 | CONSUMER ELECTRONICS | 8422 | Dish washing machines, household [8422 11 00] and other [8422 19 00] | 28% | 18% | ||||||||
| 249 | CONSUMER ELECTRONICS | 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% | ||||||||
| 250 | PAPER SECTOR | 4802 | Uncoated paper and paperboard used for exercise book, graph book, laboratory notebook and notebooks | 12% | Nil | ||||||||
| 251 | PAPER SECTOR | 4701 | Mechanical wood pulp | 12% | 5% | ||||||||
| 252 | PAPER SECTOR | 4703 | Chemical wood pulp, soda or sulphate, other than dissolving grades | 12% | 5% | ||||||||
| 253 | PAPER SECTOR | 4704 | Chemical wood pulp, sulphite, other than dissolving grades | 12% | 5% | ||||||||
| 254 | PAPER SECTOR | 4705 | Wood pulp obtained by a combination of mechanical and chemical pulping processes | 12% | 5% | ||||||||
| 255 | PAPER SECTOR | 4706 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material | 12% | 5% | ||||||||
| 256 | PAPER SECTOR | 4,81,730 | Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 12% | 5% | ||||||||
| 257 | PAPER SECTOR | 4819 10, 4819 20 | Cartons, boxes and cases of,- a. Corrugated paper or paper boards; or b. Non-corrugated paper or paper board | 12% | 5% | ||||||||
| 258 | PAPER SECTOR | 4823 | Paper pulp moulded trays | 12% | 5% | ||||||||
| 259 | PAPER SECTOR | 48 | Paper splints for matches, whether or not waxed, Asphaltic roofing sheets | 12% | 5% | ||||||||
| 260 | PAPER SECTOR | 48 | Paper Sack and Bio degradable bags | 12% | 5% | ||||||||
| 261 | PAPER SECTOR | 4702 | Chemical wood pulp, dissolving grades | 12% | 18% | ||||||||
| 262 | PAPER SECTOR | 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] | 12% | 18% | ||||||||
| 263 | PAPER SECTOR | 4804 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 | 12% | 18% | ||||||||
| 264 | PAPER SECTOR | 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% | ||||||||
| 265 | PAPER SECTOR | 4806 20 00 | Greaseproof papers | 12% | 18% | ||||||||
| 266 | PAPER SECTOR | 4806 40 10 | Glassine papers | 12% | 18% | ||||||||
| 267 | PAPER SECTOR | 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% | ||||||||
| 268 | PAPER SECTOR | 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% | ||||||||
| 269 | PAPER SECTOR | 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% | ||||||||
| 270 | TRANSPORTATION SECTOR | 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% | ||||||||
| 271 | TRANSPORTATION SECTOR | 8701 | Road tractors for semi-trailers of engine capacity more than 1800 cc | 28% | 18% | ||||||||
| 272 | TRANSPORTATION SECTOR | 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] | 28% | 18% | ||||||||
| 273 | TRANSPORTATION SECTOR | 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% | ||||||||
| 274 | TRANSPORTATION SECTOR | 8703 | Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. | 28% | 18% | ||||||||
| 275 | TRANSPORTATION SECTOR | 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% | ||||||||
| 276 | TRANSPORTATION SECTOR | 8703 | Three wheeled vehicles | 28% | 18% | ||||||||
| 277 | TRANSPORTATION SECTOR | 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% | ||||||||
| 278 | TRANSPORTATION SECTOR | 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% | ||||||||
| 279 | TRANSPORTATION SECTOR | 8704 | Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] | 28% | 18% | ||||||||
| 280 | TRANSPORTATION SECTOR | 8706 | Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 | 28% | 18% | ||||||||
| 281 | TRANSPORTATION SECTOR | 8707 | Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 | 28% | 18% | ||||||||
| 282 | TRANSPORTATION SECTOR | 8708 | Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] | 28% | 18% | ||||||||
| 283 | TRANSPORTATION SECTOR | 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% | ||||||||
| 284 | TRANSPORTATION SECTOR | 8714 | Parts and accessories of vehicles of heading 8711 | 28% | 18% | ||||||||
| 285 | TRANSPORTATION SECTOR | 8903 | Rowing boats and canoes | 28% | 18% | ||||||||
| 286 | TRANSPORTATION SECTOR | 9401 20 00 | Seats of a kind used for motor vehicles | 28% | 18% | ||||||||
| 287 | TRANSPORTATION SECTOR | 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 ] | 28% | 40% | ||||||||
| 288 | TRANSPORTATION SECTOR | 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% | ||||||||
| 289 | TRANSPORTATION SECTOR | 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% | ||||||||
| 290 | TRANSPORTATION SECTOR | 8711 | Motor cycles of engine capacity exceeding 350 cc | 28% | 40% | ||||||||
| 291 | TRANSPORTATION SECTOR | 8802 | Aircraft for personal use. | 28% | 40% | ||||||||
| 292 | TRANSPORTATION SECTOR | 8903 | Yacht and other vessels for pleasure or sports | 28% | 40% | ||||||||
| 293 | SPORTS GOODS & TOYS | 4203 | Gloves specially designed for use in sports | 12% | 5% | ||||||||
| 294 | SPORTS GOODS & TOYS | 9503 | Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] | 12% | 5% | ||||||||
| 295 | SPORTS GOODS & TOYS | 9504 | Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] | 12% | 5% | ||||||||
| 296 | SPORTS GOODS & TOYS | 9506 | Sports goods other than articles and equipment for general physical exercise | 12% | 5% | ||||||||
| 297 | SPORTS GOODS & TOYS | 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% | ||||||||
| 298 | DUTIABLE ARTICLES FOR PERSONAL USE (FOR IMPORTS) | 9804 | All dutiable articles intended for personal use | 28% | 18% | ||||||||
| 299 | LEATHER SECTOR | 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% | ||||||||
| 300 | LEATHER SECTOR | 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% | ||||||||
| 301 | LEATHER SECTOR | 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% | ||||||||
| 302 | LEATHER SECTOR | 4114 | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather | 12% | 5% | ||||||||
| 303 | LEATHER SECTOR | 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% | ||||||||
| 304 | LEATHER SECTOR | 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% | ||||||||
| 305 | WOOD SECTOR | 44 or any Chapter | The following goods, namely: — a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues | 12% | 5% | ||||||||
| 306 | WOOD SECTOR | 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% | ||||||||
| 307 | WOOD SECTOR | 4405 | Wood wool; wood flour | 12% | 5% | ||||||||
| 308 | WOOD SECTOR | 4406 | Railway or tramway sleepers (cross-ties) of wood | 12% | 5% | ||||||||
| 309 | WOOD SECTOR | 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% | ||||||||
| 310 | WOOD SECTOR | 4409 | Bamboo flooring | 12% | 5% | ||||||||
| 311 | WOOD SECTOR | 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% | ||||||||
| 312 | WOOD SECTOR | 4416 | Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves | 12% | 5% | ||||||||
| 313 | WOOD SECTOR | 4417 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood | 12% | 5% | ||||||||
| 314 | WOOD SECTOR | 4418 | Bamboo wood building joinery | 12% | 5% | ||||||||
| 315 | WOOD SECTOR | 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% | ||||||||
| 316 | WOOD SECTOR | 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% | ||||||||
| 317 | WOOD SECTOR | 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% | ||||||||
| 318 | WOOD SECTOR | 4503 | Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom | 12% | 5% | ||||||||
| 319 | WOOD SECTOR | 4504 | Agglomerated cork (with or without a binding substance) and articles of agglomerated cork | 12% | 5% | ||||||||
| 320 | DEFENCE | 8525 60 | Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc | 12% | 5% | ||||||||
| 321 | DEFENCE | 8710 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles | 12% | 5% | ||||||||
| 322 | FOOTWEAR SECTOR | 64 | Footwear of sale value not exceeding Rs.2500 per pair | 12% | 5% | ||||||||
| 323 | FOOTWEAR SECTOR | 64 | Footwear of sale value exceeding Rs.2500 per pair | 18% | 18% | ||||||||
| 324 | MISCELLANEOUS ITEMS | 01012100, 010129 | Live horses | 12% | 5% | ||||||||
| 325 | MISCELLANEOUS ITEMS | 2515 12 10 | Marble and travertine blocks | 12% | 5% | ||||||||
| 326 | MISCELLANEOUS ITEMS | 2516 | Granite blocks | 12% | 5% | ||||||||
| 327 | MISCELLANEOUS ITEMS | 29061110 | Natural menthol | 12% | 5% | ||||||||
| 328 | MISCELLANEOUS ITEMS | 29061110, 30, 3301 | Following goods from natural menthol namely: a. Menthol and menthol crystals b. Peppermint (Mentha oil) c. Fractionated/ de-terpinated mentha oil (DTMO) d. De-mentholised oil(DMO) e. Spearmint oil f. Mentha piperita oil | 12% | 5% | ||||||||
| 329 | MISCELLANEOUS ITEMS | 3701 | Photographic plates and film for x-ray for medical use | 12% | 5% | ||||||||
| 330 | MISCELLANEOUS ITEMS | 3705 | Photographic plates and films, exposed and developed, other than cinematographic film | 12% | 5% | ||||||||
| 331 | MISCELLANEOUS ITEMS | 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% | ||||||||
| 332 | MISCELLANEOUS ITEMS | 3818 | Silicon wafers | 12% | 5% | ||||||||
| 333 | MISCELLANEOUS ITEMS | 3926 | Plastic beads | 12% | 5% | ||||||||
| 334 | MISCELLANEOUS ITEMS | 4007 | Latex Rubber Thread | 12% | 5% | ||||||||
| 335 | MISCELLANEOUS ITEMS | 4016 | Rubber bands | 12% | 5% | ||||||||
| 336 | MISCELLANEOUS ITEMS | 6602 | whips, riding-crops and the like | 12% | 5% | ||||||||
| 337 | MISCELLANEOUS ITEMS | 6909 | Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic | 12% | 5% | ||||||||
| 338 | MISCELLANEOUS ITEMS | 7,01,510 | Glasses for corrective spectacles and flint buttons | 12% | 5% | ||||||||
| 339 | MISCELLANEOUS ITEMS | 7020 | Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns | 12% | 5% | ||||||||
| 340 | MISCELLANEOUS ITEMS | 7310, 7323, 7612, or 7615 | Milk cans made of Iron, Steel, or Aluminium | 12% | 5% | ||||||||
| 341 | MISCELLANEOUS ITEMS | 7317 | Animal shoe nails | 12% | 5% | ||||||||
| 342 | MISCELLANEOUS ITEMS | 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 | 12% | 5% | ||||||||
| 343 | MISCELLANEOUS ITEMS | 8420 | Hand operated rubber roller | 12% | 5% | ||||||||
| 344 | MISCELLANEOUS ITEMS | 9001 | Contact lenses; Spectacle lenses | 12% | 5% | ||||||||
| 345 | MISCELLANEOUS ITEMS | 9003 | Frames and mountings for spectacles, goggles or the like, and parts thereof | 12% | 5% | ||||||||
| 346 | MISCELLANEOUS ITEMS | 9404 | Coir products [except coir mattresses] | 12% | 5% | ||||||||
| 347 | MISCELLANEOUS ITEMS | 9607 | Slide fasteners and parts thereof | 12% | 5% | ||||||||
| 348 | MISCELLANEOUS ITEMS | 29061190 | Other than natural menthol | 12% | 18% | ||||||||
| 349 | MISCELLANEOUS ITEMS | 29061190, 30, 3301 | Following goods made from other than natural menthol, namely: a. Menthol and menthol crystals b. Peppermint (Mentha oil) c. Fractionated/ de-terpinated mentha oil (DTMO) d. De-mentholised oil(DMO) e. Spearmint oil f. Mentha piperita oil | 12% | 18% | ||||||||
| 350 | MISCELLANEOUS ITEMS | 33074100 | Odoriferous preparations which operate by burning (other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani) | 12% | 18% | ||||||||
| 351 | MISCELLANEOUS ITEMS | 3826 | Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel) | 12% | 18% | ||||||||
| 352 | MISCELLANEOUS ITEMS | 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% | ||||||||
| 353 | MISCELLANEOUS ITEMS | 9302 | Revolvers and pistols, other than those of heading 9303 or 9304 | 28% | 40% | ||||||||
| 354 | MISCELLANEOUS ITEMS | 9614 | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof | 28% | 40% | ||||||||
| 355 | CONSTRUCTION SECTOR | 68 | Sand lime bricks or Stone inlay work | 12% | 5% | ||||||||
| 356 | CONSTRUCTION SECTOR | 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% | ||||||||
| 357 | HANDICRAFTS SECTOR | 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] | 12% | 5% | ||||||||
| 358 | HANDICRAFTS SECTOR | 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 | 12% | 5% | ||||||||
| 359 | HANDICRAFTS SECTOR | 6913 | Statues and other ornamental articles | 12% | 5% | ||||||||
| 360 | HANDICRAFTS SECTOR | 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) | 12% | 5% | ||||||||
| 361 | HANDICRAFTS SECTOR | 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 | 12% | 5% | ||||||||
| 362 | HANDICRAFTS SECTOR | 9702 | Original engravings, prints and lithographs | 12% | 5% | ||||||||
| 363 | HANDICRAFTS SECTOR | 9703 | Original sculptures and statuary, in any material | 12% | 5% | ||||||||
| 364 | HANDICRAFTS SECTOR | 9705 | Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins] | 12% | 5% | ||||||||
| 365 | HANDICRAFTS SECTOR | 9706 | Antiques of an age exceeding one hundred years | 12% | 5% | ||||||||
| 366 | HANDICRAFTS SECTOR | 3406 | Handcrafted candles | 12% | 5% | ||||||||
| 367 | HANDICRAFTS SECTOR | 4202 22,4202 29, 4202 31 10, 4202 31 90, 4202 32,4202 39 | Handbags including pouches and purses; jewellery box | 12% | 5% | ||||||||
| 368 | HANDICRAFTS SECTOR | 4416, 4421 99 90 | Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) | 12% | 5% | ||||||||
| 369 | HANDICRAFTS SECTOR | 4414 | Wooden frames for painting, photographs, mirrors etc | 12% | 5% | ||||||||
| 370 | HANDICRAFTS SECTOR | 4420 | 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% | ||||||||
| 371 | HANDICRAFTS SECTOR | 4503 90 90 4504 90 | Art ware of cork [including articles of sholapith] | 12% | 5% | ||||||||
| 372 | HANDICRAFTS SECTOR | 6117, 6214 | Handmade/hand embroidered shawls of sale value exceeding Rs. 2500 per piece | 12% | 5% | ||||||||
| 373 | HANDICRAFTS SECTOR | 6802 | Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) | 12% | 5% | ||||||||
| 374 | HANDICRAFTS SECTOR | 68159990 | Stone art ware, stone inlay work | 12% | 5% | ||||||||
| 375 | HANDICRAFTS SECTOR | 691200 10, 6912 00 20 | Tableware and kitchenware of clay and terracotta, other clay articles | 12% | 5% | ||||||||
| 376 | HANDICRAFTS SECTOR | 6913 90 00 | Statuettes & other ornamental ceramic articles (incl blue potteries) | 12% | 5% | ||||||||
| 377 | HANDICRAFTS SECTOR | 7009 92 00 | Ornamental framed mirrors | 12% | 5% | ||||||||
| 378 | HANDICRAFTS SECTOR | 7018 90 10 | Glass statues [other than those of crystal] | 12% | 5% | ||||||||
| 379 | HANDICRAFTS SECTOR | 7020 00 90 | Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ] | 12% | 5% | ||||||||
| 380 | HANDICRAFTS SECTOR | 7326 90 99 | Art ware of iron | 12% | 5% | ||||||||
| 381 | HANDICRAFTS SECTOR | 7,41,980 | Art ware of brass, copper/ copper alloys, electro plated with nickel/silver | 12% | 5% | ||||||||
| 382 | HANDICRAFTS SECTOR | 7616 99 90 | Aluminium art ware | 12% | 5% | ||||||||
| 383 | HANDICRAFTS SECTOR | 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) | 12% | 5% | ||||||||
| 384 | HANDICRAFTS SECTOR | 940510 | Handcrafted lamps (including panchloga lamp) | 12% | 5% | ||||||||
| 385 | HANDICRAFTS SECTOR | 940150, 9403 80 | Furniture of bamboo, rattan and cane | 12% | 5% | ||||||||
| 386 | HANDICRAFTS SECTOR | 9503 | Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) | 12% | 5% | ||||||||
| 387 | HANDICRAFTS SECTOR | 9504 | Ganjifa card | 12% | 5% | ||||||||
| 388 | HANDICRAFTS SECTOR | 9601 | Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material | 12% | 5% | ||||||||
| 389 | HANDICRAFTS SECTOR | 9602 | Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac) | 12% | 5% | ||||||||
| 390 | HANDICRAFTS SECTOR | 9701 | Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc) | 12% | 5% | ||||||||
| 391 | HANDICRAFTS SECTOR | 9703 | Original sculptures and statuary, in metal, stone or any material | 12% | 5% | ||||||||
| 392 | HANDICRAFTS SECTOR | 4802 | Handmade Paper and Paper board | 12% | 5% | ||||||||
| 393 | OTHER MACHINERY | 8401 | Fuel elements (cartridges), non-irradiated, for nuclear reactors | 12% | 5% | ||||||||
| 394 | OTHER MACHINERY | 8407 | Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] | 28% | 18% | ||||||||
| 395 | OTHER MACHINERY | 8408 | Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) | 28% | 18% | ||||||||
| 396 | OTHER MACHINERY | 8409 | Parts suitable for use solely or principally with the engines of heading 8407 or 8408 | 28% | 18% | ||||||||
| 397 | OTHER MACHINERY | 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% | ||||||||
| 398 | OTHER MACHINERY | 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% | ||||||||
| 399 | OTHER MACHINERY | 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% | ||||||||
| 400 | OTHER PROPOSALS | 8806 | Unmanned aircrafts | 28%/18% | 5% | ||||||||
| 401 | OTHER PROPOSALS | 49 | Technical documentation in respect of goods exempted under notification No. 19/ 2019-Customs dated 06.07.2019. | 18% | Nil | ||||||||
| 402 | OTHER PROPOSALS | 71 | Natural Cut and Polished Diamonds up to 25 cents (1/4 carats) imported under Diamond Imprest Authorization Scheme | 18% | Nil | ||||||||
| 403 | OTHER PROPOSALS | Any chapter | Works of art and antiques | 18% | Nil | ||||||||
| 404 | OTHER PROPOSALS | 88, 8536 | Flight Motion Simulator and its parts | 18% | Nil | ||||||||
| 405 | OTHER PROPOSALS | 88, 8536 | Target Motion Simulator and its parts | 18% | Nil | ||||||||
| 406 | OTHER PROPOSALS | Any chapter | Parts, sub-assemblies of HACFS | 18% | Nil | ||||||||
| 407 | OTHER PROPOSALS | 84, 85 | Low noise amplifier (Hermetic sealed), vent guide assembly-Return, vent guide assembly-supply, vent guide assembly-NBC for MRSAM system | 18% | Nil | ||||||||
| 408 | OTHER PROPOSALS | 84, 85, 87, 90, 93 | Parts and sub-assemblies of IADWS | 18% | Nil | ||||||||
| 409 | OTHER PROPOSALS | 88 | Military transport aircraft (C-130, C-295MW) | 18% | Nil | ||||||||
| 410 | OTHER PROPOSALS | 89 | Deep Submergence Rescue Vessel | 18% | Nil | ||||||||
| 411 | OTHER PROPOSALS | 89 | Unmanned Underwater vessels/platforms | 18% | Nil | ||||||||
| 412 | OTHER PROPOSALS | 8807 | Ejection Seats for fighter aircrafts | 18% | Nil | ||||||||
| 413 | OTHER PROPOSALS | 8506 | High performance batteries for drones and specialised equipment | 18% | Nil | ||||||||
| 414 | OTHER PROPOSALS | 8525 | Communication devices including software defined radios with component and accessories | 18% | Nil | ||||||||
| 415 | OTHER PROPOSALS | 9019, 9020 | Air diving, rebreather sets, diving systems, components and accessories | 18% | Nil | ||||||||
| 416 | OTHER PROPOSALS | 89 | Sonobuoys for naval air assets | 18% | Nil | ||||||||
| 417 | OTHER PROPOSALS | 93 | Ship launched missiles | 18% | Nil | ||||||||
| 418 | OTHER PROPOSALS | 93 | Rockets with calibre more than 100mm | 18% | Nil | ||||||||
| 419 | OTHER PROPOSALS | 88 | RPA (Remote Piloted Aircraft) for military use | 18% | Nil | ||||||||
| 420 | OTHER PROPOSALS | 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. | 18% | Nil |
For full text of the Proposed Amendments, Please read here
