Detail list of all GST Council decisions, announces New Slabs, implementation date

135
Detail list of all GST Council decisions, announces implementation date
GST

Detail list of all GST Council decisions, announces New Slabs, implementation date

Kanwar Inder singh/ royalpatiala.in News/ September 3,2025

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 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:

  1.        CHANGES IN GST RATES OF GOODS AND SERVICES
  2. Recommendations relating to GST rates on goods
  3. Changes in GST rates of goods

The HSN wise rate changes are at Annexure -I and sector wise rate changes are at Annexure -II

  1. Other changes relating to goods
  2. 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.
  3. 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
  1. Changes in GST rates of services

The HSN wise rate changes are at Annexure -III and Sector wise rate changes are at Annexure -IV.

  1. Other changes relating to services
  2. 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.
  3. 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 22ndSeptember 2025.

The changes in GST rates of all goods exceptpan 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.

  1. MEASURES FOR FACILITATION OF TRADE
  2. Process Reforms
  1. 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.
  1. 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.

Annexure-I

GOODS

S. No.Chapter / Heading / Sub-heading / Tariff itemDescriptionFromTo
01012100, 010129Live horses12%5%
0401Ultra-High Temperature (UHT) milk5%Nil
0402 91 10, 0402 99 20Condensed milk12%5%
0405

 

Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads12%5%
0406Cheese12%5%
0406Chena or paneer, pre-packaged and labelled5%Nil
0801Brazil nuts, dried, whether or not Shelled or Peeled12%5%
0802Other 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 nuts12%5%
0804Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes (other than mangoes sliced, dried) and mangosteens, dried12%5%
0805Citrus 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), dried12%5%
0813Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or  dried fruits of Chapter 8 (other than dried tamarind)12%5%
1107Malt, whether or not roasted18%5%
1108Starches; inulin12%5%
1302Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products18%5%
1404 90 10Bidi wrapper leaves (tendu)18%5%
1404 90 50Indian katha18%5%
1501Pig fats (including lard) and poultry fat, other than that of heading 0209 or 150312%5%
1502Fats of bovine animals, sheep or goats, other than those of heading 150312%5%
1503Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared12%5%
1504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified12%5%
1505Wool grease and fatty substances derived therefrom (including lanolin)12%5%
1506Other animal fats and oils and their fractions, whether or not refined, but not chemically modified12%5%
1516Animal 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 prepared12%5%
1517Edible  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 151612%5%
1517 10All goods i.e. Margarine, Linoxyn18%5%
1518Animal 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 included12%5%
1520 00 00Glycerol, crude; glycerol waters and glycerol lyes18%5%
1521Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured18%5%
1522Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes18%5%
1601Sausages and similar products,  of  meat,  meat  offal,  blood  or  insects;  food  preparations  based  on these products12%5%
1602Other prepared or preserved meat, meat offal, blood or insects12%5%
1603Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates12%5%
1604Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs12%5%
1605Crustaceans, molluscs and other aquatic invertebrates prepared or preserved12%5%
1701 91, 1701 99All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes12%5%
1702Other 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; caramel18%5%
1704Sugar boiled confectionery12%5%
1704Sugar confectionery18%5%
1804Cocoa butter, fat and oil18%5%
1805Cocoa powder, not containing added sugar or sweetening matter18%5%
1806Chocolates and other food preparations containing cocoa18%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 included18%5%
1902Pasta, 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 prepared12%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%
1905Pastry, 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 30Extruded or expanded products, savoury or salted12%5%
1905Pizza bread5%Nil
1905 or 2106Khakhra, chapathi or roti5%Nil
2001Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid12%5%
2002Tomatoes prepared or preserved otherwise than by vinegar or acetic acid12%5%
2003Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid12%5%
2004Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 200612%5%
2005Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 200612%5%
2006Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)12%5%
2007Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter12%5%
2008Fruit, 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 fruits12%5%
2009Fruit or  nut juices (including  grape  must)  and  vegetable  juices,  unfermented  and  not  containing added  spirit,  whether  or  not containing  added  sugar  or  other  sweetening matter12%5%
2009 89 90Tender coconut water, pre-packaged and labelled12%5%
2101 11, 2101 12 00Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee18%5%
2101 20All 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 mate18%5%
2101 30Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof12%5%
2102Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders12%5%
2103All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings12%5%
2104Soups and broths and preparations therefor; homogenised composite food preparations18%5%
2105 00 00Ice cream and other edible ice, whether or not containing cocoa18%5%
2106Paratha, parotta and other Indian breads by any name called18%Nil
2106Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters12%5%
2106 90Namkeens, bhujia, mixture, chabena and similar edible preparations ready for consumption form (other than roasted gram), pre-packaged and labelled12%5%
2106 90 20Pan masala*28%40%
2106 90 91Diabetic foods12%5%
2106Food preparations not elsewhere specified or included18%5%
2201Drinking water packed in 20 litre bottles12%5%
2201Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured18%5%
2202 10All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured28%40%
2202 91 00,

2202 99

Other non-alcoholic beverages18%40%
2202 99Plant-based milk drinks, ready for direct consumption as beverages18%5%
2202 99 10Soya milk drinks12%5%
2202 99 20Fruit  pulp  or  fruit  juice  based  drinks  (other  than  Carbonated  Beverages  of  Fruit  Drink  or Carbonated Beverages with Fruit Juice)12%5%
2202Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice28%40%
 2202 99 30Beverages containing milk12%5%
2202 99 90Caffeinated Beverages28%40%
2401*Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]28%40%
2402*Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes28%40%
2403*Bidis28%18%
2403*Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences28%40%
2404 11 00*Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion28%40%
2404 19 00*Products containing tobacco or nicotine substitutes and intended for inhalation without combustion28%40%
2515 12 10Marble and travertine blocks12%5%
2516Granite blocks12%5%
2523Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers28%18%
2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal5%18%
2702Lignite, whether or not agglomerated, excluding jet5%18%
2703Peat (including peat litter), whether or not agglomerated5%18%
28Anaesthetics12%5%
28Potassium Iodate12%5%
28Steam12%5%
2801 20Iodine12%5%
2804 40 10Medical grade oxygen12%5%
2807Sulphuric acid18%5%
2808Nitric acid18%5%
2814Ammonia18%5%
2847Medicinal grade hydrogen peroxide12%5%
28 or 38Micronutrients, 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, 198512%5%
29 or 380893Gibberellic acid12%5%
29061110Natural menthol12%5%
29061110, 30, 3301

 

Following goods from natural menthol namely:

    1. Menthol and menthol crystals
    2. Peppermint (Mentha oil)
    3. Fractionated/ de-terpinated mentha oil (DTMO)
    4. De-mentholised oil(DMO)
    5. Spearmint oil
    6. Mentha piperita oil
12%5%
29061190Other than natural menthol12%18%
29061190, 30, 3301

 

Following goods made from other than natural menthol, namely:

  1. Menthol and menthol crystals
  2. Peppermint (Mentha oil)
  3. Fractionated/ de-terpinated mentha oil (DTMO)
  4. De-mentholised oil(DMO)
  5. Spearmint oil
  6. Mentha piperita oil
12%18%
30The following drugs and medicines

1Agalsidase Beta
2Imiglucerase
3Eptacog alfa activated recombinant coagulation factor VIIa

 

5%Nil
30The following drugs and medicines

1Onasemnogene abeparvovec
2Asciminib
3Mepolizumab
4Pegylated Liposomal Irinotecan
5Daratumumab
6Daratumumab subcutaneous
7Teclistamab
8Amivantamab
9Alectinib
10Risdiplam
11Obinutuzumab
12Polatuzumab vedotin
13Entrectinib
14Atezolizumab
15Spesolimab
16Velaglucerase Alpha
17Agalsidase Alfa
18Rurioctocog Alpha Pegol
19Idursulphatase
20Alglucosidase Alfa
21Laronidase
22Olipudase Alfa
23Tepotinib
24Avelumab
25Emicizumab
26Belumosudil
27Miglustat
28Velmanase Alfa
29Alirocumab
30Evolocumab
31Cystamine Bitartrate
32

 

CI-Inhibitor injection
33Inclisiran

 

12%Nil
30All Drugs and medicines including:

  1. Fluticasone Furoate + Umeclidinium + Vilanterol FF/UMEC/VI
  2. Brentuximab Vedotin
  3. Ocrelizumab
  • (iv) Pertuzumab
  1. Pertuzumab + trastuzumab
  • (vi) Faricimab
12%5%
3001Glands 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 included12%5%
3002Animal 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 products12%5%
3003Medicaments (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 medicaments12%5%
3004Medicaments (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 sale12%5%
3005Wadding, 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 purposes12%5%
3006Pharmaceutical 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%
3304Talcum powder, Face powder18%5%
3305Hair oil, shampoo18%5%
3306Dental floss, toothpaste18%5%
33061010Tooth powder12%5%
3307Shaving cream, shaving lotion, aftershave lotion18%5%
33074100Odoriferous preparations which operate by burning (other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani)12%18%
3401Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes18%5%
3406Candles, tapers and the like12%5%
3406Handcrafted candles12%5%
3503Gelatin (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 350118%5%
3505Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches18%5%
3605 00 10All goods-safety matches12%5%
3701Photographic plates and film for x-ray for medical use12%5%
3705Photographic plates and films, exposed and developed, other than cinematographic film12%5%
3706Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films12%5%
3808The 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%
3818Silicon wafers12%5%
3822All diagnostic kits and reagents12%5%
3826Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel)12%18%
3926Feeding bottles; Plastic beads12%5%
4007Latex Rubber Thread12%5%
4011Rear tractor tyres and rear tractor tyre tubes18%5%
4011New 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 00Tyre for tractors18%5%
4013 90 49Tube for tractor tyres18%5%
4014Nipples of feeding bottles12%5%
4015Surgical rubber gloves or medical examination rubber gloves12%5%
4016Erasers5%Nil
4016Rubber bands12%5%
4107Leather  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 411412%5%
4112Leather  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 411412%5%
4113Leather  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 411412%5%
4114Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather12%5%
4115Composition 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 flour12%5%
4202 22,4202 29,

4202 31 10,

4202 31 90,

4202 32,4202 39

Handicraft– Handbags           including         pouches            and      purses; jewellery box12%5%
 4202 22 20Hand bags and shopping bags, of cotton12%5%
 4202 22 30Hand bags and shopping bags, of jute12%5%
4203Gloves specially designed for use in sports12%5%
44, 68, 83Idols of wood, stone [including marble] and metals [other than those made of precious metals]12%5%
44 or any
Chapter		The following goods, namely: —

    1. Cement Bonded Particle Board;
    2. Jute Particle Board;
    3. Rice Husk Board;
    4. Glass-fibre Reinforced Gypsum Board (GRG)
    5. Sisal-fibre Boards;
    6. Bagasse Board; and
    7. Cotton Stalk Particle Board
    8. Particle/fibre board manufactured from agricultural crop residues
12%5%
4404Hoopwood; 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 like12%5%
4405Wood wool; wood flour12%5%
4406Railway or tramway sleepers (cross-ties) of wood12%5%
4408Sheets 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%
4409Bamboo flooring12%5%
4414Handicraft– Wooden  frames for painting, photographs,

mirrors etc

12%5%
4415Packing 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 wood12%5%
4416,

4421 99 90

Handicraft– Carved   wood   products,         art ware/ decorative articles of wood (including inlay work, casks, barrel, vats)12%5%
4416Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves12%5%
4417Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood12%5%
 4418Bamboo wood building joinery12%5%
4419Tableware and Kitchenware of wood12%5%
4420Wood 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 9412%5%
4420Handicraft- 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%
4421Other 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 00Natural 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%
4503Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom12%5%
4503 90 90

4504 90

Handicraft– Art ware of cork [including articles of sholapith]12%5%
4504Agglomerated cork (with or without a binding substance) and articles of agglomerated cork12%5%
4701Mechanical wood pulp12%5%
4702Chemical wood pulp, dissolving grades12%18%
4703Chemical wood pulp, soda or sulphate, other than dissolving grades12%5%
4704Chemical wood pulp, sulphite, other than dissolving grades12%5%
4705Wood pulp obtained by a combination of mechanical and chemical pulping processes12%5%
4706Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material12%5%
4802Uncoated paper and paperboard used for exercise book, graph book, laboratory notebook and notebooks12%Nil
4802Uncoated 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%
4802Hand-made paper and paperboard12%5%
4804Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 480312%18%
4805Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter12%18%
4806 20 00Greaseproof papers12%18%
4806 40 10Glassine papers12%18%
4807Composite 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 sheets12%18%
4808Paper 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 480312%18%
4810Paper 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 size12%18%
4817 30Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery12%5%
4819 10, 4819 20Cartons, boxes and cases of,-

  1. Corrugated paper or paper boards; or
  2. Non-corrugated paper or paper board
12%5%
4820Exercise book, graph book, & laboratory note book and notebooks12%Nil
4823Paper pulp moulded trays12%5%
48Paper splints for matches, whether or not waxed, Asphaltic roofing sheets12%5%
48Paper Sacks/Bags and bio degradable bags18%5%
4905Maps  and  hydrographic  or  similar  charts  of  all  kinds,  including  atlases,  wall  maps, topographical plans and globes, printed12%Nil
5401Sewing thread of manmade filaments, whether or not put up  for retail sale12%5%
5402, 5403, 5404, 5405, 5406Synthetic or artificial filament yarns12%5%
5402, 5404, 5406All goods18%5%
5403, 5405, 5406All goods18%5%
5501, 5502Synthetic or artificial filament tow18%5%
5503, 5504, 5506, 5507Synthetic or artificial staple fibres18%5%
5505Waste of manmade fibres18%5%
5508Sewing thread of manmade staple fibres12%5%
5509, 5510, 5511Yarn of manmade staple fibres12%5%
5601Wadding of textile materials and articles thereof; such as absorbent cotton wool (except cigarette filter rods)12%5%
5602Felt, whether or not impregnate, coated, covered or laminated12%5%
5603Nonwovens, whether or not impregnated, coated, covered or laminated12%5%
5604Rubber 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 plastics12%5%
5605Metallised 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 metal12%5%
5606Gimped 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-yarn12%5%
5607Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics12%5%
5609Articles 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%
5701Carpets and other textile floor coverings, knotted, whether or not made up12%5%
5702Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs12%5%
5703Carpets and other textile floor coverings (including Turf), tufted, whether or not made up12%5%
5704Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up12%5%
5705Other 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 handloom12%5%
5802Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 570312%5%
5803Gauze, other than narrow fabrics of heading 580612%5%
5804Tulles 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 600612%5%
5805Hand-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 up12%5%
5807Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered12%5%
5808Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles12%5%
5809Woven 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 borders12%5%
5810Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like12%5%
5811Quilted 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 581012%5%
5901Textile 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 foundations12%5%
5902Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon12%5%
5903Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 590212%5%
5904Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape12%5%
5905Textile wall coverings12%5%
5906Rubberised textile fabrics, other than those of heading 590212%5%
5907Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like12%5%
5908Textile 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 impregnated12%5%
5909Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials12%5%
5910Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material12%5%
5911Textile 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 articles12%5%
6117, 6214Handmade/hand embroidered    shawls

 

12%5%
61Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece12%18%
62Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece12%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%
64Footwear of sale value not exceeding Rs.2500 per pair12%5%
6501Textile caps12%5%
6505Hats (knitted/crocheted) or made up from lace or other textile fabrics12%5%
6601Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)12%5%
6602Whips, riding-crops and the like12%5%
6603Parts, trimmings and accessories of articles of heading 6601 or 660212%5%
6701Skins 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%
68Sand lime bricks or Stone inlay work12%5%
6802Handicraft 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 stone12%5%
6802Handicraft -Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle

stand)

12%5%
68159990Handicraft -Stone art ware, stone inlay work12%5%
  1. ‘
6909Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic12%5%
6911Tableware, kitchenware, other household articles and toilet articles, of porcelain or china12%5%
6912Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china12%5%
691200 10, 6912 00 20Handicraft-Tableware and kitchenware of clay and terracotta, other clay articles12%5%
6913Handicraft-Statues and other ornamental articles12%5%
6913 90 00Handicraft-Statuettes & other ornamental ceramic articles (incl blue potteries)12%5%
7009 92 00Handicraft-Ornamental framed mirrors12%5%
7015 10Glasses for corrective spectacles and flint buttons12%5%
7018 90 10Handicraft-Glass statues [other than those of crystal]12%5%
7020 00 90Handicraft-Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]12%5%
7020Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns12%5%
7310 or 7326Mathematical boxes, geometry boxes and colour boxes12%5%
7310, 7323, 7612, or 7615Milk cans made of Iron, Steel, or Aluminium12%5%
7317Animal shoe nails12%5%
7319Sewing needles12%5%
7321 or 8516Solar cookers12%5%
7321Kerosene burners, kerosene stoves and wood burning stoves of iron or steel12%5%
7323Table, kitchen or other household articles of iron & steel; Utensils12%5%
7326 90 99Handicraft -Art ware of iron12%5%
7418Table, kitchen or other household articles of copper; Utensils12%5%
7419 80 30Brass Kerosene Pressure Stove12%5%
7419 80Handicraft -Art ware of brass, copper/ copper alloys, electro plated with nickel/silver12%5%
7615Table, kitchen or other household articles of aluminium;

Utensils

12%5%
7616 99 90Handicraft -Aluminium art ware12%5%
8214Pencil sharpeners12%Nil
8306Handicraft-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 94Following 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%
8401Fuel elements (cartridges), non-irradiated, for nuclear reactors12%5%
8407Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]28%18%
8408Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)28%18%
8408Fixed Speed Diesel Engines of power not exceeding 15HP12%5%
8408 20 20Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor18%5%
8409Parts suitable for use solely or principally with the engines of heading 8407 or 840828%18%
8413Pumps 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 90Hydraulic Pumps for Tractors18%5%
8414 20 20Other hand pumps12%5%
8415Air-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 regulated28%18%
8419 12Solar water heater and system12%5%
8420 Hand operated rubber roller12%5%
8422Dish washing machines, household [8422 11 00] and other [8422 19 00]28%18%
8424Nozzles for drip irrigation equipment or nozzles for sprinklers12%5%
8424Sprinklers; drip irrigation system including laterals; mechanical sprayers12%5%
8432Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90]12%5%
8433Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof12%5%
8436Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders; parts thereof12%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 machines12%5%
8479Composting Machines12%5%
8507Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery and other Lithium-ion accumulators including Lithium-ion power banks28%18%
8511Electrical 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 engines28%18%
8525 60Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc12%5%
8528Television 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%
87Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology12%5%
8701Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)12%5%
8701Road tractors for semi-trailers of engine capacity more than 1800 cc28%18%
8702Motor 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%
 8703Motor 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%
8703Petrol, 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%
8703Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm.28%18%
8702 or 8703Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles28%18%
8703Three wheeled vehicles28%18%
8703 40, 8703 60Motor 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 mm28%18%
870340, 870360Motor 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 mm28%40%
8703 50, 8703 70Motor 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 mm28%18%
870350, 870370Motor 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 mm28%40%
8704Motor vehicles for the transport of goods [other than Refrigerated motor vehicles which is already at 18%]28%18%
8706Chassis fitted with engines, for the motor vehicles of headings 8701 to 870528%18%
8707Bodies (including cabs), for the motor vehicles of headings 8701 to 870528%18%
8708Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]28%18%
8708Following parts of tractors namely:

  1. Rear Tractor wheel rim,
  2. tractor centre housing,
  3. tractor housing transmission,
  4. tractor support front axle
18%5%
8708 10 10Bumpers and parts thereof for tractors18%5%
8708 30 00Brakes assembly and its parts thereof for tractors18%5%
8708 40 00Gear boxes and parts thereof for tractors18%5%
8708 50 00Transaxles and its parts thereof for tractors18%5%
8708 70 00Road wheels and parts and accessories thereof for tractors18%5%
8708 91 00
  1. Radiator assembly for tractors and parts thereof

Cooling system for tractor engine and parts thereof

18%5%
8708 92 00Silencer assembly for tractors and parts thereof18%5%
8708 93 00Clutch assembly and its parts thereof for tractors18%5%
8708 94 00Steering wheels and its parts thereof for tractor18%5%
8708 99 00Hydraulic and its parts thereof for tractors18%5%
8708 99 00Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors18%5%
8710Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles12%5%
8711Motorcycles 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 cars28%18%
8711Motor cycles of engine capacity exceeding 350 cc28%40%
8712Bicycles and other cycles (including delivery tricycles), not motorized12%5%
8714Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 871212%5%
8714 Parts and accessories of vehicles of heading 871128%18%
8716 20 00Self-loading or self-unloading trailers for agricultural purposes12%5%
8716 80Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles12%5%
8802Aircraft for personal use.28%40%
8806Unmanned aircrafts28%/ 18%5%
8903Rowing boats and canoes28%18%
8903Yacht and other vessels for pleasure or sports28%40%
90 or any other ChapterBlood glucose monitoring system (Glucometer) and test strips12%5%
90 or any other ChapterPatent Ductus Arteriousus / Atrial Septal Defect occlusion device12%5%
9001Contact lenses; Spectacle lenses12%5%
 9003Frames and mountings for spectacles, goggles or the like, and parts thereof12%5%
9004Spectacles, corrective [including goggles for correcting vision]12%5%
9018Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments12%5%
9019Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus12%5%
9020Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters12%5%
9022Apparatus 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 light12%5%
9025Thermometers for medical, surgical, dental or veterinary usage18%5%
9027Instruments and apparatus for medical, surgical, dental or veterinary uses for physical or chemical analysis.18%5%
9302Revolvers and pistols, other than those of heading 9303 or 930428%40%
9401 20 00Seats of a kind used for motor vehicles28%18%
  940150,

9403 80

Handicraft- Furniture of bamboo, rattan and cane12%5%
  1. \
9403Furniture wholly made of bamboo, cane or rattan12%5%
9404Coir products [except coir mattresses]12%5%
9404Products wholly made of quilted textile material not exceeding Rs.  2500 per piece12%5%
9404Products wholly made of quilted textile material exceeding Rs.  2500 per piece12%18%
9404Cotton quilts of sale value exceeding Rs. 2500 per piece12%18%
9405

 

Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof12%5%
940510Handicraft-Handcrafted lamps (including panchloga lamp)12%5%
9503Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]12%5%
9503Handicraft- Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)12%5%
9504Handicraft-Ganjifa card12%5%
9504Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]12%5%
9506Sports goods other than articles and equipment for general physical exercise12%5%
9507Fishing 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 requisites12%5%
9601Handicraft -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%
9602Handicraft -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%
96032100Tooth brushes including dental-plate brushes18%5%
9607Slide fasteners and parts thereof12%5%
9608, 9609Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalk and tailors’ chalk; chalk sticks12%Nil
9614Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof28%40%
9615Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof12%5%
 9619 00 30, 9619 00 40, or 9619 00 90All goods- napkins and napkin liners for babies, clinical diapers12%5%
9701Handicraft-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%
9702Original engravings, prints and lithographs12%5%
9703Handicraft -Original sculptures and statuary, in any material12%5%
9705Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [including numismatic coins]12%5%
9706Antiques of an age exceeding one hundred years12%5%
9804All dutiable articles intended for personal use28%18%
9804All Drugs and medicines intended for personal use12%5%
Any ChapterGoods 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 itemDescription of Goods
61Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs.  2500 per piece
62Articles 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
9404Cotton 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 itemDescription of Goods
64Footwear of sale value exceeding Rs.2500 per pair

IGST 18% to Nil

S.NoChapter / Heading / Sub-heading / Tariff itemDescription of goods
1.49Technical documentation in respect of goods exempted  under notification No. 19/ 2019-Customs dated 06.07.2019.
2.71Natural Cut and Polished Diamonds up to 25 cents (1/4 carats) imported under Diamond Imprest Authorization Scheme
3.Any chapterWorks of art and antiques
4.88, 8536Flight Motion Simulator and its parts
5.88, 8536Target Motion Simulator and its parts
6.Any chapterParts, sub-assemblies of HACFS
7.84, 85Low noise amplifier (Hermetic sealed), vent guide assembly-Return, vent guide assembly-supply, vent guide assembly-NBC for MRSAM system
8.84, 85, 87, 90, 93Parts and sub-assemblies of IADWS
9.88Military transport aircraft (C-130, C-295MW)
10.89Deep Submergence Rescue Vessel
11.89Unmanned Underwater vessels/platforms
12.8807Ejection Seats for fighter aircrafts
13.8506High performance batteries for drones and specialised equipment
14.8525Communication devices including software defined radios with component and accessories
15.9019, 9020Air diving, rebreather sets, diving systems, components and accessories
16.89Sonobuoys for naval air assets
17.93Ship launched missiles
18.93Rockets with calibre more than 100mm
19.88RPA (Remote Piloted Aircraft) for military use
20.Any chapterParts, 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

  1. FOOD SECTOR

(5% To Nil)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
0401Ultra-High Temperature (UHT) milk
0406Chena or paneer, pre-packaged and labelled
1905Pizza bread
1905 or 2106Khakhra, chapathi or roti

                                                        (18% to Nil)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
2106Paratha, parotta and other Indian breads by any name called

                                                         (12% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
0402 91 10, 0402 99 20Condensed milk
0405

 

Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads
0406Cheese
0801Brazil nuts, dried, whether or not Shelled or Peeled
0802Other 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]
0804Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes (other than mangoes sliced, dried) and mangosteens, dried
0805Citrus 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
0813Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or  dried fruits of Chapter 8 [other than dried tamarind]
1108Starches; inulin
1501Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503
1502Fats of bovine animals, sheep or goats, other than those of heading 1503
1503Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
1504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
1505Wool grease and fatty substances derived therefrom (including lanolin)
1506Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
1516Animal 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
1517Edible  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
1518Animal 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
1601Sausages and similar products,  of  meat,  meat  offal,  blood  or  insects;  food  preparations  based  on these products
1602Other prepared or preserved meat, meat offal, blood or insects
1603Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
1604Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
1605Crustaceans, molluscs and other aquatic invertebrates prepared or preserved
1701 91, 1701 99All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)
1704Sugar boiled confectionery
1902Pasta, 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 30Extruded or expanded products, savoury or salted (other than un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion)
2001Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
2002Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
2003Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
2004Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
2005Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
2006Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
2007Jams, 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
2008Fruit, 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
2009Fruit 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 90Tender coconut water, pre-packaged and labelled
2101 30Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
2102Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders
2103All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings
2106Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters
2106 90Namkeens, bhujia, mixture, chabena and similar edible preparations ready for consumption form (other than roasted gram), pre-packaged and labelled
2106 90 91Diabetic foods
2201Drinking water packed in 20 litre bottles
2202 99 10Soya milk drinks
2202 99 20Fruit  pulp  or  fruit  juice  based  drinks  [other  than  Carbonated  Beverages  of  Fruit  Drink  or Carbonated Beverages with Fruit Juice]
 2202 99 30Beverages containing milk

(18% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
1107Malt, whether or not roasted
1302Vegetable 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 10All goods i.e. Margarine, Linoxyn
1520 00 00Glycerol, crude; glycerol waters and glycerol lyes
1521Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured
1522Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes
1702Other 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]
1704Sugar 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]
1804Cocoa butter, fat and oil
1805Cocoa powder, not containing added sugar or sweetening matter
1806Chocolates and other food preparations containing cocoa
1901Malt 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
1904All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes
1905Pastry, 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 00Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
2101 20All 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
2104Soups and broths and preparations therefor; homogenised composite food preparations
2105 00 00Ice cream and other edible ice, whether or not containing cocoa
2106Food preparations not elsewhere specified or included
2201Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured
2202 99Plant-based milk drinks, ready for direct consumption as beverages
3503Gelatin (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
3505Dextrins 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 itemDescription of Goods
2202 91 00,

2202 99

Other non-alcoholic beverages

(28% to 40%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
2106 90 20*Pan masala
2202 10All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured
2202 99 90Caffeinated Beverages
2202Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice
  1. TOBACCO

(18% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
1404 90 10Bidi wrapper leaves (tendu)
1404 90 50Indian katha

(28% to 18%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
2403*Bidi

(28% to 40%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription 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
  1. AGRICULTURE SECTOR

                                                        (12% to 5%)

S.NoChapter / Heading / Sub-heading / Tariff itemDescription of Goods
8408Fixed Speed Diesel Engines of power not exceeding 15HP
8414 20 20Other hand pumps
8424Nozzles for drip irrigation equipment or nozzles for sprinklers
8424Sprinklers; drip irrigation system including laterals; mechanical sprayers
8432Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90]
8433Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof
8436Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders; parts thereof
8479Composting Machines
8701Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)
8716 20 00Self-loading or self-unloading trailers for agricultural purposes
8716 80Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles
  1. FERTILIZER SECTOR

(18% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
2807Sulphuric acid
2808Nitric acid
2814Ammonia

(12% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
1.29 or 380893Gibberellic acid
2.3808The following Bio-pesticides, namely –

1 Bacillus thuringiensis var. israelensis

2 Bacillus thuringiensis var. kurstaki

3 Bacillus thuringiensis var. galleriae

4 Bacillus sphaericus

5 Trichoderma viride

6 Trichoderma harzianum

7 Pseudomonas fluoresens

8 Beauveriabassiana

9 NPV of Helicoverpaarmigera

10 NPV of Spodopteralitura

11 Neem based pesticides

12 Cymbopogan

3.28 or 38Micronutrients, 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 itemDescription of Goods
4011Rear tractor tyres and rear tractor tyre tubes
4011 70 00Tyre for tractors
4013 90 49Tube for tractor tyres
8408 20 20Agricultural Diesel Engine of cylinder capacity exceeding 250 cc

for Tractor

8413 81 90Hydraulic Pumps for Tractors
8708Following parts of tractors namely:

  1. Tractor wheel rim,
  2. centre housing,
  3. housing transmission,
  4. support front axle
8708 10 10Bumpers and parts thereof for tractors
8708 30 00Brakes assembly and its parts thereof for tractors
8708 40 00Gear boxes and parts thereof for tractors
8708 50 00Transaxles and its parts thereof for tractors
8708 70 00Road wheels and parts and accessories thereof for tractors
  1. 00
Radiator assembly for tractors and parts thereof; Cooling system for tractor engine and parts thereof
8708 92 00Silencer assembly for tractors and parts thereof
8708 93 00Clutch assembly and its parts thereof for tractors
8708 94 00Steering wheels and its parts thereof for tractor
8708 99 00Hydraulic and its parts thereof for tractors
8708 99 00Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel

Tank and parts thereof for tractors‖

  1. COAL

(5% to 18%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal
2702Lignite, whether or not agglomerated, excluding jet
2703Peat (including peat litter), whether or not agglomerated
  1. RENEWABLE ENERGY

(12% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
7321 or 8516Solar cookers
8419 12Solar water heater and system
84, 85 or 94Following 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.

 

487Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology
  1. TEXTILE SECTOR

                                                        (12% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
5401Sewing thread of manmade filaments, whether or not put up  for retail sale
5402, 5403, 5404, 5405, 5406Synthetic or artificial filament yarns
5508Sewing thread of manmade staple fibres
5509, 5510, 5511Yarn of manmade staple fibres
5601Wadding of textile materials and articles thereof; such as absorbent cotton wool (except cigarette filter rods)
5602Felt, whether or not impregnate, coated, covered or laminated
5603Nonwovens, whether or not impregnated, coated, covered or laminated
5604Rubber 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
5605Metallised 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]
5606Gimped 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
5607Twine, 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]
5609Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included
5701Carpets and other textile floor coverings, knotted, whether or not made up
5702Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs
5703Carpets and other textile floor coverings (including Turf), tufted, whether or not made up
5704Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
5705Other 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
5802Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703
5803Gauze, other than narrow fabrics of heading 5806
5804Tulles 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
5805Hand-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
5807Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered
5808Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles[other than saree fall]
5809Woven 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
5810Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like
5811Quilted 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
5901Textile 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
5902Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
5903Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
5904Linoleum, 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
5905Textile wall coverings
5906Rubberised textile fabrics, other than those of heading 5902
5907Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
5908Textile 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
5909Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials
5910Transmission 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
5911Textile 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
6501Textile caps
6505Hats (knitted/crocheted) or made up from lace or other textile fabrics
9404Products 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 itemDescription of Goods
61Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs.  2500 per piece
62Articles 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
9404Cotton quilts of sale value not exceeding Rs. 2500 per piece

                                                      (18% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
5402, 5404, 5406All goods
5403, 5405, 5406All goods
5501, 5502Synthetic or artificial filament tow
5503, 5504, 5506, 5507Synthetic or artificial staple fibres
5505Waste of manmade fibres

(12% to 18%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
61Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
62Articles 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]
9404Cotton quilts of sale value exceeding Rs. 2500 per piece
9404Products wholly made of quilted textile material exceeding Rs.  2500 per piece
  1. HEALTH SECTOR

(5% to Nil)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
30
1Agalsidase Beta
2Imiglucerase
3Eptacog alfa activated recombinant coagulation factor VIIa

 

(12% to Nil)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
130
1Onasemnogene abeparvovec
2Asciminib
3Mepolizumab
4Pegylated Liposomal Irinotecan
5Daratumumab
6Daratumumab subcutaneous
7Teclistamab
8Amivantamab
9Alectinib
10Risdiplam
11Obinutuzumab
12Polatuzumab vedotin
13Entrectinib
14Atezolizumab
15Spesolimab
16Velaglucerase Alpha
17Agalsidase Alfa
18Rurioctocog Alpha Pegol
19Idursulphatase
20Alglucosidase Alfa
21Laronidase
22Olipudase Alfa
23Tepotinib
24Avelumab
25Emicizumab
26Belumosudil
27Miglustat
28Velmanase Alfa
29Alirocumab
30Evolocumab
31Cystamine Bitartrate
32

 

CI-Inhibitor injection
33Inclisiran

 

(12% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
28Anaesthetics
28Potassium Iodate
28Steam
2801 20Iodine
2804 40 10Medical grade oxygen
2847Medicinal grade hydrogen peroxide
30All Drugs and medicines including:

  1. Fluticasone Furoate + Umeclidinium + Vilanterol FF/UMEC/VI
  2. Brentuximab Vedotin
  3. Ocrelizumab
  • (iv) Pertuzumab
  1. Pertuzumab + trastuzumab
  • (vi) Faricimab
3001Glands 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
3002Animal 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
3003Medicaments (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
3004Medicaments (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
3005Wadding, 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
3006Pharmaceutical 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]
3822All diagnostic kits and reagents
4015Surgical rubber gloves or medical examination rubber gloves
90 or any other ChapterBlood glucose monitoring system (Glucometer) and test strips
90 or any other ChapterPatent Ductus Arteriousus / Atrial Septal Defect occlusion device
9004Spectacles and goggles for correcting vision
9018Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments
9019Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
9020Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
9022Apparatus 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
9804Other Drugs and medicines intended for personal use

      

( 18% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
1.9025Thermometers for medical, surgical, dental or veterinary usage
2.9027Instruments and apparatus for medical, surgical, dental or veterinary uses for physical or chemical analysis.
  1. EDUCATION

(5% to Nil)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
1.4016Erasers

(12% to Nil)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
4905Maps  and  hydrographic  or  similar  charts  of  all  kinds,  including  atlases,  wall  maps, topographical plans and globes, printed
8214Pencil sharpeners
9608, 9609Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk
4820Exercise book, graph book, & laboratory note book and notebooks

(12% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
7310 or 7326Mathematical boxes, geometry boxes and colour boxes
  1. COMMON MAN ITEMS

                                                        

(12% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
33061010Tooth powder
3406Candles, tapers and the like
3605 00 10All goods-safety matches
3926Feeding bottles
4014Nipples of feeding bottles
 4202 22 20Hand bags and shopping bags, of cotton
 4202 22 30Hand bags and shopping bags, of jute
4419Tableware and Kitchenware of wood
6601Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
6603Parts, trimmings and accessories of articles of heading 6601 or 6602
6911Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
6912Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china
7319Sewing needles
7321Kerosene burners, kerosene stoves and wood burning stoves of iron or steel
7323Table, kitchen or other household articles of iron & steel; Utensils
7418Table, kitchen or other household articles of copper; Utensils
7419 80 30Brass Kerosene Pressure Stove
7615Table, 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
8712Bicycles and other cycles (including delivery tricycles), not motorised
8714Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712
9403Furniture wholly made of bamboo, cane or rattan
9405

 

Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof
9615Combs, 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 90All goods- napkins and napkin liners for babies, clinical diapers

(18% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
3304Talcum powder, Face powder
3305Hair oil, shampoo
3306Dental floss, toothpaste
3307Shaving cream, shaving lotion, aftershave lotion
3401Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes
96032100Tooth brushes including dental-plate brushes
  1.    CONSUMER ELECTRONICS

                                                       

( 28% to 18%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
8415Air-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
8422Dish washing machines, household [8422 11 00] and other [8422 19 00]
8528Television 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).
  1. PAPER SECTOR

12% to Nil

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
14802Uncoated paper and paperboard used for exercise book, graph book, laboratory notebook and notebooks

                                                        

(12% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
4701Mechanical wood pulp
4703Chemical wood pulp, soda or sulphate, other than dissolving grades
4704Chemical wood pulp, sulphite, other than dissolving grades
4705Wood pulp obtained by a combination of mechanical and chemical pulping processes
4706Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
4817 30Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
4819 10, 4819 20Cartons, boxes and cases of,-

  1. Corrugated paper or paper boards; or
  2. Non-corrugated paper or paper board
4823Paper pulp moulded trays
48Paper splints for matches, whether or not waxed, Asphaltic roofing sheets
48Paper Sack and Bio degradable bags

(12% to 18%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
4702Chemical wood pulp, dissolving grades
4802Uncoated 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]
4804Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
4805Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter
4806 20 00Greaseproof papers
4806 40 10Glassine papers
4807Composite 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
4808Paper 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
4810Paper 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
  1.  TRANSPORTATION SECTOR

                                                        

(28% to 18%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
4011New 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]
8701Road tractors for semi-trailers of engine capacity more than 1800 cc
8702Motor 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]
8703Petrol, 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.
8703Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm.
8702 or 8703Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
8703Three wheeled vehicles
8703 40, 8703 60Motor 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 70Motor 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
8704Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]
8706Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
8707Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
8708Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]
8711Motorcycles 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
8903Rowing boats and canoes
9401 20 00Seats of a kind used for motor vehicles

(28% to 40%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
1.8703Motor 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, 870360Motor 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, 870370Motor 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
4.8711Motor cycles of engine capacity exceeding 350 cc
5.8802Aircraft for personal use.
6.8903Yacht and other vessels for pleasure or sports
  1. SPORTS GOODS AND TOYS

(12% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
4203Gloves specially designed for use in sports
9503Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]
9504Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]
9506Sports goods other than articles and equipment for general physical exercise
9507Fishing 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
  1. DUTIABLE ARTICLES FOR PERSONAL USE (FOR IMPORTS)

(28% to 18%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
1.9804All dutiable articles intended for personal use
  1. LEATHER SECTOR

                                                        

(12% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
4107Leather  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
4112Leather  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
4113Leather  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
4114Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
4115Composition 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
6701Skins 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)
  1. WOOD SECTOR

(12% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
44 or any
Chapter		The following goods, namely: —

    1. Cement Bonded Particle Board;
    2. Jute Particle Board;
    3. Rice Husk Board;
    4. Glass-fibre Reinforced Gypsum Board (GRG)
    5. Sisal-fibre Boards;
    6. Bagasse Board; and
    7. Cotton Stalk Particle Board
    8. Particle/fibre board manufactured from agricultural crop residues
4404Hoopwood; 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
4405Wood wool; wood flour
4406Railway or tramway sleepers (cross-ties) of wood
4408Sheets 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]
4409Bamboo flooring
4415Packing 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
4416Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves
4417Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
 4418Bamboo wood building joinery
4420Wood 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
4421Other 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 00Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
4503Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom
4504Agglomerated cork (with or without a binding substance) and articles of agglomerated cork

 

  1. DEFENCE

(12% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
8525 60Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc
8710Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
  1.  FOOTWEAR SECTOR

(12% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
64Footwear of sale value not exceeding Rs.2500 per pair

(Maintain at 18%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
64Footwear of sale value exceeding Rs.2500 per pair
  1. MISCELLANEOUS ITEMS

(12% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
01012100, 010129Live horses
2515 12 10Marble and travertine blocks
2516Granite blocks
29061110Natural menthol
29061110, 30, 3301

 

Following goods from natural menthol namely:

    1. Menthol and menthol crystals
    2. Peppermint (Mentha oil)
    3. Fractionated/ de-terpinated mentha oil (DTMO)
    4. De-mentholised oil(DMO)
    5. Spearmint oil
    6. Mentha piperita oil
3701Photographic plates and film for x-ray for medical use
3705Photographic plates and films, exposed and developed, other than cinematographic film
3706Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films
3818Silicon wafers
3926Plastic beads
4007Latex Rubber Thread
4016Rubber bands
6602whips, riding-crops and the like
6909Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic
7015 10Glasses for corrective spectacles and flint buttons
7020Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns
7310, 7323, 7612, or 7615Milk cans made of Iron, Steel, or Aluminium
7317Animal shoe nails
8306Bells, 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
9001Contact lenses; Spectacle lenses
 9003Frames and mountings for spectacles, goggles or the like, and parts thereof
9404Coir products [except coir mattresses]
9607Slide fasteners and parts thereof

(12% to 18%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
29061190Other than natural menthol
29061190, 30, 3301

 

Following goods made from other than natural menthol, namely:

  1. Menthol and menthol crystals
  2. Peppermint (Mentha oil)
  3. Fractionated/ de-terpinated mentha oil (DTMO)
  4. De-mentholised oil(DMO)
  5. Spearmint oil
  6. Mentha piperita oil
33074100Odoriferous preparations which operate by burning (other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani)
3826Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel)
Any ChapterGoods 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 itemDescription of Goods
9302Revolvers and pistols, other than those of heading 9303 or 9304
9614Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
  1. CONSTRUCTION SECTOR

(12% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
68Sand lime bricks or Stone inlay work

(From 28% to 18%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
2523Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
  1. HANDICRAFTS SECTOR

(12% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
44, 68, 83Idols of wood, stone [including marble] and metals [other than those made of precious metals]
6802Statues, 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
6913Statues and other ornamental articles
9601Worked 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)
9701Paintings, 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
9702Original engravings, prints and lithographs
9703Original sculptures and statuary, in any material
9705Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]
9706Antiques of an age exceeding one hundred years
3406Handcrafted 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)
4414Wooden          frames for       painting,          photographs,

mirrors etc

4420Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]
4503 90 90

4504 90

Art ware of cork [including articles of sholapith]
6117, 6214Handmade/hand   embroidered  shawls  of  sale

value exceeding Rs. 2500 per piece

6802Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle

stand)

68159990Stone art ware, stone inlay work
691200 10, 6912 00 20Tableware and kitchenware of clay and terracotta, other clay articles
6913 90 00Statuettes & other ornamental ceramic articles

(incl blue potteries)

7009 92 00Ornamental framed mirrors
7018 90 10Glass statues [other than those of crystal]
7020 00 90Glass art ware [ incl. pots, jars, votive, cask, cake

cover, tulip bottle, vase ]

7326 90 99Art ware of iron
7419 80Art ware of brass, copper/ copper alloys, electro plated with nickel/silver
7616 99 90Aluminium art ware
8306Bells, 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)
940510Handcrafted lamps (including panchloga lamp)
940150,

9403 80

Furniture of bamboo, rattan and cane
9503Dolls or other toys made of wood or metal or

textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)

9504Ganjifa card
9601Worked articles of ivory, bone, tortoise shell, horn, antlers, coral,              mother of pearl, seashell

other animal carving material

9602Worked 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)

9701Hand   paintings         drawings         and      pastels (incl Mysore painting,        Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc)
9703Original sculptures and statuary, in metal, stone or any material
4802Handmade Paper and Paper board
  1. OTHER MACHINERY

                                                         (12% to 5%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
8401Fuel elements (cartridges), non-irradiated, for nuclear reactors

                                                        (28% to 18%)

S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of Goods
8407Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]
8408Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
8409Parts suitable for use solely or principally with the engines of heading 8407 or 8408
8413Pumps 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]
8507Electric 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
8511Electrical 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
  1. OTHER PROPOSALS

GST 28%/18% to 5%

S.NoChapter / Heading / Sub-heading / Tariff itemDescription of goods
1.8806Unmanned aircrafts

IGST 18% to Nil

S.NoChapter / Heading / Sub-heading / Tariff itemDescription of goods
1.49Technical documentation in respect of goods exempted  under notification No. 19/ 2019-Customs dated 06.07.2019.
2.71Natural Cut and Polished Diamonds up to 25 cents (1/4 carats) imported under Diamond Imprest Authorization Scheme
3.Any chapterWorks of art and antiques
4.88, 8536Flight Motion Simulator and its parts
5.88, 8536Target Motion Simulator and its parts
6.Any chapterParts, sub-assemblies of HACFS
7.84, 85Low noise amplifier (Hermetic sealed), vent guide assembly-Return, vent guide assembly-supply, vent guide assembly-NBC for MRSAM system
8.84, 85, 87, 90, 93Parts and sub-assemblies of IADWS
9.88Military transport aircraft (C-130, C-295MW)
10.89Deep Submergence Rescue Vessel
11.89Unmanned Underwater vessels/platforms
12.8807Ejection Seats for fighter aircrafts
13.8506High performance batteries for drones and specialised equipment
14.8525Communication devices including software defined radios with component and accessories
15.9019, 9020Air diving, rebreather sets, diving systems, components and accessories
16.89Sonobuoys for naval air assets
17.93Ship launched missiles
18.93Rockets with calibre more than 100mm
19.88RPA (Remote Piloted Aircraft) for military use
20.Any chapterParts, 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 CodeDescription of ServiceFromTo
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 Government12% with ITC18% with ITC
(ii) Composite supply of works contract provided by a sub-contractor to the main contractor providing services at (i) above to Government12% with ITC18% 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 area12% with ITC18% with ITC
2.9963Supply 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 equivalent12% with ITC5% without ITC
3.9964(i) Supply of Air transport of passengers in other than economy class12% with ITC18% with ITC
(ii) Supply of Passenger transport by any motor vehicle where fuel cost is included5% 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 ITC18% with ITC
4.9965(i) Supply of Transport of goods by GTA5% without ITC (RCM/FCM)5% without ITC (RCM/FCM)
12% with ITC18% with ITC
(ii) Supply of transport of goods in containers by rail by any person other than Indian Railways12% with ITC5% without ITC
18% with ITC
(iii) Supply of transportation of natural gas, petroleum crude, motor spirit, high speed diesel or ATF through pipeline5% without ITC5% without ITC
12% with ITC18% with ITC
(iv) Supply of Multimodal transport of goods within India12% with ITC5%, 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 consideration5% 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 consideration12% with ITC5% 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 ITC18% 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 GST
  • The 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.
7.9971Supply of Service of third-party insurance of “goods carriage”12% with ITC5% with ITC
8.9973Leasing or rental services, without operator, of goods which will attract (28%) 40% GST28% With ITC

 

40% with ITC

 

9.9983Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both;12% with ITC18% with ITC
10,9986Support services to exploration, mining or drilling of petroleum crude or natural gas or both.12% with ITC18% with ITC
11.9988(i) Supply of services by way of job work in relation to umbrella12% with ITC5% 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% 5%12% with ITC5% with ITC
(iii) Supply of job work in relation to bricks which attract GST at the rate of 5%12% with ITC5% 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 ITC5% 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, 197512% with ITC5% with ITC
(vi) Supply of job-work not elsewhere covered (residual entry)12% with ITC18% with ITC
12.9994(i) Services by way of treatment of effluents by a Common Effluent Treatment Plant;12% with ITC5% 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 ITC5% 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 ITC5% with ITC
(ii) Admission to casinos, race clubs, any place having casinos or race clubs, or sporting events like the IPL.28% With ITC40% with ITC
(iii) Services by a race club for licensing of bookmakers in such club.28% With ITC

 

40% with ITC

 

14.9997Beauty 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 ITC5% without ITC
15.Any chapterSpecified 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

 

  1. Services Proposed to be exempted
S.No.HSN CodeDescription of ServiceFromTo
19971(i) All individual health insurance, along with reinsurance thereof18% with ITCExemption
(ii) All individual life insurance, along with reinsurance thereof18% with ITCExemption

Annexure-IV

Services

TRANSPORTATION SECTOR

S.No.EntryFromTo
1Supply of Air transport of passengers in other than economy class12% with ITC18% with ITC
2Supply of Passenger transport by any motor vehicle where fuel cost is included5% 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 ITC18% with ITC
3Supply of transport of goods in containers by rail by any person other than Indian Railways12% with ITC5% without ITC
18% with ITC
4Supply of transportation of natural gas, petroleum crude, motor spirit, high speed diesel or ATF through pipeline5% without ITC5% without ITC
12% with ITC18% with ITC
5Supply of Transport of goods by GTA5% without ITC (RCM/FCM)5% without ITC (RCM/FCM)
12% with ITC18% with ITC
6Supply of Renting of any motor vehicle (with operator) of any motor vehicle designed to carry passengers where the cost of fuel is included in consideration5% 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
7Supply of Renting of goods carriage (with operator) where fuel cost is included in consideration12% with ITC5% with ITC of input services (in the same line of business)
18% with ITC
8Supply of Multimodal transport of goods within India12% with ITC5%, 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.EntryFromTo
1Supply of services by way of job work in relation to umbrella12% with ITC5% with ITC
2Supply of job work services or any treatment or process in relation to printing of all goods falling under Chapter 48 or 49, which attract GST @(12%) 5%12% with ITC5% with ITC
3Supply of job work in relation to bricks which attract GST at the rate of 5%12% with ITC5% with ITC
4Supply 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 ITC5% with ITC
5Supply of job-work services in relation to Hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 197512% with ITC5% with ITC
6Supply of job-work not elsewhere covered (residual entry)12% with ITC18% with ITC

CONSTRUCTION SECTOR

S.No.EntryFromTo
1Composite supply of works contract and associated services, in respect of offshore works contract relating to oil and gas exploration and production in offshore area12% with ITC18% 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 Government12% with ITC18% with ITC
3Composite supply of works contract provided by a sub-contractor to the main contractor providing services at Sl. No. 2 above to Government12% with ITC18% with ITC

LOCAL DELIVERY SERVICES

S.No.EntryFromTo
1Local 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 ITC18% 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 GST
  • The 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.EntryFromTo
1Supply of Service of third-party insurance of “goods carriage”12% with ITC5% with ITC
2Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.12% with ITC5% with ITC
3Services by way of treatment of effluents by a Common Effluent Treatment Plant;12% with ITC5% with ITC
4Services 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 ITC5% with ITC
4Supply 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 equivalent12% with ITC5% without ITC
5Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both;12% with ITC18% with ITC
6Support services to exploration, mining or drilling of petroleum crude or natural gas or both.

 

12% with ITC18% with ITC
7Beauty 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 ITC5% without ITC

(28% to 40%)

S.No.EntryFromTo
1Admission to casinos, race clubs, any place having casinos or race clubs, or sporting events like the IPL.28% With ITC40% with ITC
2Services by a race club for licensing of bookmakers in such club.28% With ITC

 

40% with ITC

 

3Leasing or rental services, without operator, of goods which will attract (28%) 40% GST28% With ITC

 

40% with ITC

 

4Specified 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

 

  1. Services Proposed to be exempted

LIFE AND HEALTH INSURANCE

S.No.EntryFromTo
1All individual health insurance, along with reinsurance thereof18% with ITCExemption
2All individual life insurance, along with reinsurance thereof18% with ITCExemption

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.

  1.  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.

  1. 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.
  2. 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.

  1. 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.

  1. 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, –

  1. non-reversal of Input Tax Credit on account of post-sale discount through financial/commercial credit note;
  2. treatment of the post-sale discount provided by manufacturer to the dealer as additional consideration, in the transaction between dealer and end-customer;
  3. treatment of post-sale discount as consideration lieu of promotional activities etc. performed by the dealer.
  1. OTHER MEASURES PERTAINING TO LAW & PROCEDURE
  2. 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.

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