56th Meeting of the GST Council

3rd September, 2025

****
PRESS RELEASE
The 56th meeting of the GST Council was held on 3rd September, 2025 at Sushma
Swaraj Bhavan, New Delhi under the chairpersonship of the Union Finance & Corporate
Affairs Minister Smt. Nirmala Sitharaman. The GST Council inter-alia made the
recommendations relating to changes in GST tax rates, provide relief to individuals, common
man, aspirational middle class and measures for facilitation of trade in GST. FAQs are also
being issued for clarification of doubts. The recommendations made by the 56th GST Council
are as below:

A. CHANGES IN GST RATES OF GOODS AND SERVICES

I. Recommendations relating to GST rates on goods

1) Changes in GST rates of goods

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

2) Other changes relating to goods

(i) 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.
(ii) 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.

II. 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.

2) Other changes relating to services

(i) 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.

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 (ii) 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.

III. 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:
a) The changes in GST rates on services will be implemented with effect from 22nd
September 2025.
b) The changes in GST rates of all goods except pan masala, gutkha, cigarettes, chewing
tobacco products like zarda, unmanufactured tobacco and bidi, will be implemented
with effect from 22nd September 2025.
c) 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.
d) 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.
e) Pending requisite amendments in CGST Act, 2017, Central Board of Indirect Taxes
and Customs (CBIC) shall administratively start implementation of the revised system
of grant of 90% provisional refunds arising out of Inverted Duty structure on the basis
of data analysis and risk evaluation done by the system, as in the case of risk based
provisional refunds on account of zero-rated supplies.

B. MEASURES FOR FACILITATION OF TRADE

1. Process Reforms

(i) 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.

2. 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
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serve as the National Appellate Authority for Advance Ruling. These measures will
significantly strengthen the institutional framework of GST by providing a robust
mechanism for dispute resolution, ensuring consistency in advance rulings, and offering
greater certainty to taxpayers. This will further enhance trust, transparency, and ease of
doing business under the GST regime.
*****

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 Annexure-I

GOODS

S. No. Chapter / Description From To

Heading /
Sub-heading
/ Tariff item
1. 01012100, Live horses 12% 5%
010129
2. 0401 Ultra-High Temperature (UHT) milk 5% Nil
3. 0402 91 10, Condensed milk 12% 5%
0402 99 20
4. 0405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils 12% 5%
derived from milk; dairy spreads
5. 0406 Cheese 12% 5%
6. 0406 Chena or paneer, pre-packaged and labelled 5% Nil
7. 0801 Brazil nuts, dried, whether or not Shelled or Peeled 12% 5%
8. 0802 Other nuts, dried, whether or not shelled or peeled, such as 12% 5%
Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts
(Castanea spp.), Pistachios, Macadamia nuts, Kola nuts
(Cola spp.), Pine nuts
9. 0804 Dates (soft or hard), figs, pineapples, avocados, guavas, 12% 5%
mangoes (other than mangoes sliced, dried) and
mangosteens, dried
10. 0805 Citrus fruit, such as Oranges, Mandarins (including 12% 5%
tangerines and satsumas); clementines, wilkings and similar
citrus hybrids, Grapefruit, including pomelos, Lemons
(Citrus limon, Citrus limonum) and limes (Citrus
aurantifolia, Citrus latifolia), dried
11. 0813 Fruit, dried, other than that of headings 0801 to 0806; 12% 5%
mixtures of nuts or dried fruits of Chapter 8 (other than
dried tamarind)
12. 1107 Malt, whether or not roasted 18% 5%
13. 1108 Starches; inulin 12% 5%
14. 1302 Vegetable saps and extracts; pectic substances, pectinates 18% 5%
and pectates; agar-agar and other mucilages and thickeners,
whether or not modified, derived from vegetable products
15. 1404 90 10 Bidi wrapper leaves (tendu) 18% 5%
16. 1404 90 50 Indian katha 18% 5%

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17. 1501 Pig fats (including lard) and poultry fat, other than that of 12% 5%
heading 0209 or 1503
18. 1502 Fats of bovine animals, sheep or goats, other than those of 12% 5%
heading 1503
19. 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not 12% 5%
emulsified or mixed or otherwise prepared
20. 1504 Fats and oils and their fractions, of fish or marine mammals, 12% 5%
whether or not refined, but not chemically modified
21. 1505 Wool grease and fatty substances derived therefrom 12% 5%
(including lanolin)
22. 1506 Other animal fats and oils and their fractions, whether or not 12% 5%
refined, but not chemically modified
23. 1516 Animal or microbial fats and animal or microbial oils 12% 5%
and their fractions, partly or wholly hydrogenated,
inter-esterified, re-esterified or elaidinised, whether or not
refined, but not further prepared
24. 1517 Edible mixtures or preparations of animal fats or microbial 12% 5%
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
25. 1517 10 All goods i.e. Margarine, Linoxyn 18% 5%
26. 1518 Animal or microbial fats and animal or microbial oils 12% 5%
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
27. 1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes 18% 5%
28. 1521 Vegetable waxes (other than triglycerides), Beeswax, other 18% 5%
insect waxes and spermaceti, whether or not refined or
coloured
29. 1522 Degras, residues resulting from the treatment of fatty 18% 5%
substances or animal or vegetable waxes
30. 1601 Sausages and similar products, of meat, meat offal, blood 12% 5%
or insects; food preparations based on these products
31. 1602 Other prepared or preserved meat, meat offal, blood or 12% 5%
insects
32. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or 12% 5%
other aquatic invertebrates

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33. 1604 Prepared or preserved fish; caviar and caviar substitutes 12% 5%
prepared from fish eggs
34. 1605 Crustaceans, molluscs and other aquatic invertebrates 12% 5%
prepared or preserved
35. 1701 91, All goods, including refined sugar containing added 12% 5%
1701 99 flavouring or colouring matter, sugar cubes
36. 1702 Other sugars, including chemically pure lactose, maltose, 18% 5%
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
37. 1704 Sugar boiled confectionery 12% 5%
38. 1704 Sugar confectionery 18% 5%
39. 1804 Cocoa butter, fat and oil 18% 5%
40. 1805 Cocoa powder, not containing added sugar or sweetening 18% 5%
matter
41. 1806 Chocolates and other food preparations containing cocoa 18% 5%
42. 1901 [other Malt extract, food preparations of flour, groats, meal, starch 18% 5%
than 1901 20 or malt extract, not containing cocoa or containing less than
00] 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
43. 1902 Pasta, whether or not cooked or stuffed (with meat or other 12% 5%
substances) or otherwise prepared, such as spaghetti,
macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni;
couscous, whether or not prepared
44. 1904 [other All goods i.e. Corn flakes, bulgar wheat, prepared foods 18% 5%
than 1904 10 obtained from cereal flakes, Fortified Rice Kernel (FRK)
20]
45. 1905 Pastry, cakes, biscuits and other bakers’ wares, whether or 18% 5%
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)
46. 1905 90 30 Extruded or expanded products, savoury or salted 12% 5%
47. 1905 Pizza bread 5% Nil
48. 1905 or 2106 Khakhra, chapathi or roti 5% Nil
49. 2001 Vegetables, fruit, nuts and other edible parts of plants, 12% 5%
prepared or preserved by vinegar or acetic acid
50. 2002 Tomatoes prepared or preserved otherwise than by vinegar 12% 5%
or acetic acid

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51. 2003 Mushrooms and truffles, prepared or preserved otherwise 12% 5%
than by vinegar or acetic acid
52. 2004 Other vegetables prepared or preserved otherwise than by 12% 5%
vinegar or acetic acid, frozen, other than products of heading
2006
53. 2005 Other vegetables prepared or preserved otherwise than by 12% 5%
vinegar or acetic acid, not frozen, other than products of
heading 2006
54. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, 12% 5%
preserved by sugar (drained, glacé or crystallised)
55. 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or 12% 5%
nut pastes, obtained by cooking, whether or not containing
added sugar or other sweetening matter
56. 2008 Fruit, nuts and other edible parts of plants, otherwise 12% 5%
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
57. 2009 Fruit or nut juices (including grape must) and vegetable 12% 5%
juices, unfermented and not containing added spirit,
whether or not containing added sugar or other
sweetening matter
58. 2009 89 90 Tender coconut water, pre-packaged and labelled 12% 5%
59. 2101 11, Extracts, essences and concentrates of coffee, and 18% 5%
2101 12 00 preparations with a basis of these extracts, essences or
concentrates or with a basis of coffee
60. 2101 20 All goods i.e Extracts, essences and concentrates of tea or 18% 5%
mate, and preparations with a basis of these extracts,
essences or concentrates or with a basis of tea or mate
61. 2101 30 Roasted chicory and other roasted coffee substitutes, and 12% 5%
extracts, essences and concentrates thereof
62. 2102 Yeasts (active and inactive); other single cell micro- 12% 5%
organisms, dead (but not including vaccines of heading
3002); prepared baking powders
63. 2103 All goods, including Sauces and preparations therefor, mixed 12% 5%
condiments and mixed seasonings; mustard flour and meal
and prepared mustard, Curry paste, mayonnaise and salad
dressings
64. 2104 Soups and broths and preparations therefor; homogenised 18% 5%
composite food preparations

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65. 2105 00 00 Ice cream and other edible ice, whether or not containing 18% 5%
cocoa
66. 2106 Paratha, parotta and other Indian breads by any name called 18% Nil
67. 2106 Texturised vegetable proteins (soya bari), Bari made of 12% 5%
pulses including mungodi and batters
68. 2106 90 Namkeens, bhujia, mixture, chabena and similar edible 12% 5%
preparations ready for consumption form (other than roasted
gram), pre-packaged and labelled
69. 2106 90 20 Pan masala* 28% 40%
70. 2106 90 91 Diabetic foods 12% 5%
71. 2106 Food preparations not elsewhere specified or included 18% 5%
72. 2201 Drinking water packed in 20 litre bottles 12% 5%
73. 2201 Waters, including natural or artificial mineral waters and 18% 5%
aerated waters, not containing added sugar or other
sweetening matter nor flavoured
74. 2202 10 All goods (including aerated waters), containing added sugar 28% 40%
or other sweetening matter or flavoured
75. 2202 91 00, Other non-alcoholic beverages 18% 40%
2202 99
76. 2202 99 Plant-based milk drinks, ready for direct consumption as 18% 5%
beverages
77. 2202 99 10 Soya milk drinks 12% 5%
78. 2202 99 20 Fruit pulp or fruit juice based drinks (other than 12% 5%
Carbonated Beverages of Fruit Drink or Carbonated
Beverages with Fruit Juice)
79. 2202 Carbonated Beverages of Fruit Drink or Carbonated 28% 40%
Beverages with Fruit Juice
80. 2202 99 30 Beverages containing milk 12% 5%
81. 2202 99 90 Caffeinated Beverages 28% 40%
82. 2401* Unmanufactured tobacco; tobacco refuse [other than tobacco 28% 40%
leaves]
83. 2402* Cigars, cheroots, cigarillos and cigarettes, of tobacco or of 28% 40%
tobacco substitutes
84. 2403* Bidis 28% 18%
85. 2403* Other manufactured tobacco and manufactured tobacco 28% 40%
substitutes; “homogenised” or “reconstituted” tobacco;
tobacco extracts and essences
86. 2404 11 00* Products containing tobacco or reconstituted tobacco and 28% 40%
intended for inhalation without combustion
87. 2404 19 00* Products containing tobacco or nicotine substitutes and 28% 40%
intended for inhalation without combustion
88. 2515 12 10 Marble and travertine blocks 12% 5%
89. 2516 Granite blocks 12% 5%

8
90. 2523 Portland cement, aluminous cement, slag cement, super 28% 18%
sulphate cement and similar hydraulic cements, whether or
not coloured or in the form of clinkers
91. 2701 Coal; briquettes, ovoids and similar solid fuels manufactured 5% 18%
from coal
92. 2702 Lignite, whether or not agglomerated, excluding jet 5% 18%
93. 2703 Peat (including peat litter), whether or not agglomerated 5% 18%
94. 28 Anaesthetics 12% 5%
95. 28 Potassium Iodate 12% 5%
96. 28 Steam 12% 5%
97. 2801 20 Iodine 12% 5%
98. 2804 40 10 Medical grade oxygen 12% 5%
99. 2807 Sulphuric acid 18% 5%
100. 2808 Nitric acid 18% 5%
101. 2814 Ammonia 18% 5%
102. 2847 Medicinal grade hydrogen peroxide 12% 5%
103. 28 or 38 Micronutrients, which are covered under serial 12% 5%
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
104. 29 or 380893 Gibberellic acid 12% 5%
105. 29061110 Natural menthol 12% 5%
106. 29061110, Following goods from natural menthol namely: 12% 5%
30, 3301 a. Menthol and menthol crystals
b. Peppermint (Mentha oil)
c. Fractionated/ de-terpinated mentha oil (DTMO)
d. De-mentholised oil(DMO)
e. Spearmint oil
f. Mentha piperita oil
107. 29061190 Other than natural menthol 12% 18%
108. 29061190, Following goods made from other than natural menthol, 12% 18%
30, 3301 namely:
a. Menthol and menthol crystals
b. Peppermint (Mentha oil)
c. Fractionated/ de-terpinated mentha oil (DTMO)
d. De-mentholised oil(DMO)
e. Spearmint oil
f. Mentha piperita oil

9
109. 30 The following drugs and medicines 5% Nil
1 Agalsidase Beta
2 Imiglucerase
3 Eptacog alfa activated recombinant
coagulation factor VIIa
110. 30 The following drugs and medicines 12% Nil
1 Onasemnogene abeparvovec
2 Asciminib
3 Mepolizumab
4 Pegylated Liposomal Irinotecan
5 Daratumumab
6 Daratumumab subcutaneous
7 Teclistamab
8 Amivantamab
9 Alectinib
10 Risdiplam
11 Obinutuzumab
12 Polatuzumab vedotin
13 Entrectinib
14 Atezolizumab
15 Spesolimab
16 Velaglucerase Alpha
17 Agalsidase Alfa
18 Rurioctocog Alpha Pegol
19 Idursulphatase
20 Alglucosidase Alfa
21 Laronidase
22 Olipudase Alfa
23 Tepotinib
24 Avelumab
25 Emicizumab
26 Belumosudil
27 Miglustat
28 Velmanase Alfa
29 Alirocumab

10
 30 Evolocumab
31 Cystamine Bitartrate
32 CI-Inhibitor injection

33 Inclisiran
111. 30 All Drugs and medicines including: 12% 5%
(i) Fluticasone Furoate + Umeclidinium + Vilanterol
FF/UMEC/VI
(ii) Brentuximab Vedotin
(iii) Ocrelizumab
(iv) Pertuzumab
(v) Pertuzumab + trastuzumab
(vi) Faricimab
112. 3001 Glands and other organs for organo-therapeutic uses, dried, 12% 5%
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
113. 3002 Animal blood prepared for therapeutic, prophylactic or 12% 5%
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
114. 3003 Medicaments (excluding goods of heading 30.02, 30.05 or 12% 5%
30.06) consisting of two or more constituents which have
been mixed together for therapeutic or prophylactic uses, not
put up in measured doses or in forms or packings for retail
sale, including Ayurvedic, Unani, Siddha, homoeopathic or
Bio-chemic systems medicaments
115. 3004 Medicaments (excluding goods of heading 30.02, 30.05 or 12% 5%
30.06) consisting of mixed or unmixed products for
therapeutic or prophylactic uses, put up in measured doses
(including those in the form of transdermal administration
systems) or in forms or packings for retail sale, including
Ayurvedic, Unani, homoeopathic siddha or Bio-chemic
systems medicaments, put up for retail sale
116. 3005 Wadding, gauze, bandages and similar articles (for example, 12% 5%
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

11
117. 3006 Pharmaceutical goods specified in Note 4 to this Chapter 12% 5%
[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]
118. 3304 Talcum powder, Face powder 18% 5%
119. 3305 Hair oil, shampoo 18% 5%
120. 3306 Dental floss, toothpaste 18% 5%
121. 33061010 Tooth powder 12% 5%
122. 3307 Shaving cream, shaving lotion, aftershave lotion 18% 5%
123. 33074100 Odoriferous preparations which operate by burning (other 12% 18%
than agarbattis, lobhan, dhoop batti, dhoop, sambhrani)
124. 3401 Toilet Soap (other than industrial soap) in the form of bars, 18% 5%
cakes, moulded pieces or shapes
125. 3406 Candles, tapers and the like 12% 5%
126. 3406 Handcrafted candles 12% 5%
127. 3503 Gelatin (including gelatin in rectangular (including square) 18% 5%
sheets, whether or not surface-worked or coloured) and
gelatin derivatives; isinglass; other glues of animal origin,
excluding casein glues of heading 3501
128. 3505 Dextrins and other modified starches (for example, 18% 5%
pregelatinised or esterified starches); glues based on
starches, or on dextrins or other modified starches
129. 3605 00 10 All goods-safety matches 12% 5%
130. 3701 Photographic plates and film for x-ray for medical use 12% 5%
131. 3705 Photographic plates and films, exposed and developed, other 12% 5%
than cinematographic film
132. 3706 Photographic plates and films, exposed and developed, 12% 5%
whether or not incorporating sound track or consisting only
of sound track, other than feature films
133. 3808 The following Bio-pesticides, namely - 12% 5%
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

12
 10 NPV of Spodopteralitura
11 Neem based pesticides
12 Cymbopogan
134. 3818 Silicon wafers 12% 5%
135. 3822 All diagnostic kits and reagents 12% 5%
136. 3826 Biodiesel (other than biodiesel supplied to Oil Marketing 12% 18%
Companies for blending with High Speed Diesel)
137. 3926 Feeding bottles; Plastic beads 12% 5%
138. 4007 Latex Rubber Thread 12% 5%
139. 4011 Rear tractor tyres and rear tractor tyre tubes 18% 5%
140. 4011 New pneumatic tyres, of rubber [other than of a kind used 28% 18%
on/in bicycles, cycle-rickshaws and three wheeled powered
cycle rickshaws; rear tractor tyres; and of a kind used on
aircraft]
141. 4011 70 00 Tyre for tractors 18% 5%
142. 4013 90 49 Tube for tractor tyres 18% 5%
143. 4014 Nipples of feeding bottles 12% 5%
144. 4015 Surgical rubber gloves or medical examination rubber gloves 12% 5%
145. 4016 Erasers 5% Nil
146. 4016 Rubber bands 12% 5%
147. 4107 Leather further prepared after tanning or crusting, 12% 5%
including parchment-dressed leather, of bovine (including
buffalo) or equine animals, without hair on, whether or not
split, other than leather of heading 4114
148. 4112 Leather further prepared after tanning or crusting, 12% 5%
including parchment-dressed leather, of sheep or lamb,
without wool on, whether or not split, other than leather of
heading 4114
149. 4113 Leather further prepared after tanning or crusting, 12% 5%
including parchment-dressed leather, of other animals,
without wool or hair on, whether or not split, other than
leather of heading 4114
150. 4114 Chamois (including combination chamois) leather; patent 12% 5%
leather and patent laminated leather; metallised leather
151. 4115 Composition leather with a basis of leather or leather fibre, 12% 5%
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
152. 4202 22,4202 Handicraft- Handbags including pouches 12% 5%
29, and purses; jewellery box
4202 31 10,

13
 4202 31 90,
4202 32,4202
39
153. 4202 22 20 Hand bags and shopping bags, of cotton 12% 5%
154. 4202 22 30 Hand bags and shopping bags, of jute 12% 5%
155. 4203 Gloves specially designed for use in sports 12% 5%
156. 44, 68, 83 Idols of wood, stone [including marble] and metals [other 12% 5%
than those made of precious metals]
157. 44 or any The following goods, namely: — 12% 5%
Chapter a. Cement Bonded Particle Board;
b. Jute Particle Board;
c. Rice Husk Board;
d. Glass-fibre Reinforced Gypsum Board (GRG)
e. Sisal-fibre Boards;
f. Bagasse Board; and
g. Cotton Stalk Particle Board
h. Particle/fibre board manufactured from agricultural
crop residues
158. 4404 Hoopwood; split poles; piles, pickets and stakes of wood, 12% 5%
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
159. 4405 Wood wool; wood flour 12% 5%
160. 4406 Railway or tramway sleepers (cross-ties) of wood 12% 5%
161. 4408 Sheets for veneering (including those obtained by slicing 12% 5%
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]
162. 4409 Bamboo flooring 12% 5%
163. 4414 Handicraft- Wooden frames for painting, photographs, 12% 5%
mirrors etc
164. 4415 Packing cases, boxes, crates, drums and similar packings, of 12% 5%
wood; cable-drums of wood; pallets, box pallets and other
load boards, of wood; pallet collars of wood
165. 4416, Handicraft- Carved wood products, art ware/ 12% 5%
4421 99 90 decorative articles of wood (including inlay work, casks,
barrel, vats)
166. 4416 Casks, barrels, vats, tubs and other coopers’ products and 12% 5%
parts thereof, of wood, including staves
167. 4417 Tools, tool bodies, tool handles, broom or brush bodies and 12% 5%
handles, of wood; boot or shoe lasts and trees, of wood

14
168. 4418 Bamboo wood building joinery 12% 5%
169. 4419 Tableware and Kitchenware of wood 12% 5%
170. 4420 Wood marquetry and inlaid wood; caskets and cases for 12% 5%
jewellery or cutlery, and similar articles, of wood; statuettes
and other ornaments, of wood; wooden articles of furniture
not falling in Chapter 94
171. 4420 Handicraft- Statuettes & other ornaments of wood, wood 12% 5%
marquetry & inlaid, jewellery box, wood lathe and lacquer
work [including lathe and lacquer work, ambadi sisal craft]
172. 4421 Other articles of wood; such as clothes hangers, Spools, 12% 5%
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]
173. 4502 00 00 Natural cork, debacked or roughly squared, or in rectangular 12% 5%
(including square) blocks, plates, sheets or strip (including
sharp-edged blanks for corks or stoppers)
174. 4503 Articles of natural cork such as Corks and Stoppers, 12% 5%
Shuttlecock cork bottom
175. 4503 90 90 Handicraft- Art ware of cork [including articles of sholapith] 12% 5%
4504 90
176. 4504 Agglomerated cork (with or without a binding substance) and 12% 5%
articles of agglomerated cork
177. 4701 Mechanical wood pulp 12% 5%
178. 4702 Chemical wood pulp, dissolving grades 12% 18%
179. 4703 Chemical wood pulp, soda or sulphate, other than dissolving 12% 5%
grades
180. 4704 Chemical wood pulp, sulphite, other than dissolving grades 12% 5%
181. 4705 Wood pulp obtained by a combination of mechanical and 12% 5%
chemical pulping processes
182. 4706 Pulps of fibres derived from recovered (waste and scrap) 12% 5%
paper or paperboard or of other fibrous cellulosic material
183. 4802 Uncoated paper and paperboard used for exercise book, 12% Nil
graph book, laboratory notebook and notebooks
184. 4802 Uncoated paper and paperboard, of a kind used for writing, 12% 18%
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

15
 heading 4801 or 4803; [other than Uncoated paper and
paperboard for exercise book, graph book, laboratory
notebook and notebooks]
185. 4802 Hand-made paper and paperboard 12% 5%
186. 4804 Uncoated kraft paper and paperboard, in rolls or sheets, 12% 18%
other than that of heading 4802 or 4803
187. 4805 Other uncoated paper and paperboard, in rolls or sheets, not 12% 18%
further worked or processed than as specified in Note 3 to
this Chapter
188. 4806 20 00 Greaseproof papers 12% 18%
189. 4806 40 10 Glassine papers 12% 18%
190. 4807 Composite paper and paperboard (made by sticking flat 12% 18%
layers of paper or paperboard together with an adhesive), not
surface-coated or impregnated, whether or not internally
reinforced, in rolls or sheets
191. 4808 Paper and paperboard, corrugated (with or without glued flat 12% 18%
surface sheets), creped, crinkled, embossed or perforated, in
rolls or sheets, other than paper of the kind described in
heading 4803
192. 4810 Paper and paperboard, coated on one or both sides with 12% 18%
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
193. 4817 30 Boxes, pouches, wallets and writing compendiums, of paper 12% 5%
or paperboard, containing an assortment of paper stationery
194. 4819 10, Cartons, boxes and cases of,- 12% 5%
4819 20 (a) Corrugated paper or paper boards; or
(b) Non-corrugated paper or paper board
195. 4820 Exercise book, graph book, & laboratory note book and 12% Nil
notebooks
196. 4823 Paper pulp moulded trays 12% 5%
197. 48 Paper splints for matches, whether or not waxed, Asphaltic 12% 5%
roofing sheets
198. 48 Paper Sacks/Bags and bio degradable bags 18% 5%
199. 4905 Maps and hydrographic or similar charts of all kinds, 12% Nil
including atlases, wall maps, topographical plans and
globes, printed
200. 5401 Sewing thread of manmade filaments, whether or not put up 12% 5%
for retail sale
201. 5402, 5403, Synthetic or artificial filament yarns 12% 5%
5404, 5405,
5406

16
202. 5402, 5404, All goods 18% 5%
5406
203. 5403, 5405, All goods 18% 5%
5406
204. 5501, 5502 Synthetic or artificial filament tow 18% 5%
205. 5503, 5504, Synthetic or artificial staple fibres 18% 5%
5506, 5507
206. 5505 Waste of manmade fibres 18% 5%
207. 5508 Sewing thread of manmade staple fibres 12% 5%
208. 5509, 5510, Yarn of manmade staple fibres 12% 5%
5511
209. 5601 Wadding of textile materials and articles thereof; such as 12% 5%
absorbent cotton wool (except cigarette filter rods)
210. 5602 Felt, whether or not impregnate, coated, covered or 12% 5%
laminated
211. 5603 Nonwovens, whether or not impregnated, coated, covered or 12% 5%
laminated
212. 5604 Rubber thread and cord, textile covered; textile yarn, and 12% 5%
strip and the like of heading 5404 or 5405, impregnated,
coated, covered or sheathed with rubber or plastics
213. 5605 Metallised yarn, whether or not gimped, being textile yarn or 12% 5%
strip or the like of heading 5404 or 5405, combined with
metal in the form of thread, strip or powder or covered with
metal
214. 5606 Gimped yarn, and strip and the like of heading 5404 or 5405, 12% 5%
gimped (other than those of heading 5605 and gimped
horsehair yarn); chenille yarn (including flock chenille
yarn); loop wale-yarn
215. 5607 Twine, cordage, ropes and cables, whether or not plaited or 12% 5%
braided and whether or not impregnated, coated, covered or
sheathed with rubber or plastics
216. 5609 Articles of yarn, strip or the like of heading 5404 or 5405, 12% 5%
twine, cordage, rope or cables, not elsewhere specified or
included [other than products of coir]
217. 5701 Carpets and other textile floor coverings, knotted, whether or 12% 5%
not made up
218. 5702 Carpets and other textile floor coverings, woven, not tufted 12% 5%
or flocked, whether or not made up, including “Kelem”,
“Schumacks”, “Karamanie” and similar hand-woven rugs
219. 5703 Carpets and other textile floor coverings (including Turf), 12% 5%
tufted, whether or not made up
220. 5704 Carpets and other textile floor coverings, of felt, not tufted or 12% 5%
flocked, whether or not made up

17
221. 5705 Other carpets and other textile floor coverings, whether or 12% 5%
not made up; such as Mats and mattings including Bath
Mats, where cotton predominates by weight, of Handloom,
Cotton Rugs of handloom
222. 5802 Terry towelling and similar woven terry fabrics, other than 12% 5%
narrow fabrics of heading 5806; tufted textile fabrics, other
than products of heading 5703
223. 5803 Gauze, other than narrow fabrics of heading 5806 12% 5%
224. 5804 Tulles and other net fabrics, not including woven, knitted or 12% 5%
crocheted fabrics; lace in the piece, in strips or in motifs,
other than fabrics of headings 6002 to 6006
225. 5805 Hand-woven tapestries of the type Gobelins, Flanders, 12% 5%
Aubusson, Beauvais and the like, and needle-worked
tapestries (for example, petit point, cross stitch), whether or
not made up
226. 5807 Labels, badges and similar articles of textile materials, in the 12% 5%
piece, in strips or cut to shape or size, not embroidered
227. 5808 Braids in the piece; ornamental trimmings in the piece, 12% 5%
without embroidery, other than knitted or crocheted; tassels,
pompons and similar articles
228. 5809 Woven fabrics of metal thread and woven fabrics of 12% 5%
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
229. 5810 Embroidery in the piece, in strips or in motifs, Embroidered 12% 5%
badges, motifs and the like
230. 5811 Quilted textile products in the piece, composed of one or 12% 5%
more layers of textile materials assembled with padding by
stitching or otherwise, other than embroidery of heading
5810
231. 5901 Textile fabrics coated with gum or amylaceous substances, 12% 5%
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
232. 5902 Tyre cord fabric of high tenacity yarn of nylon or other 12% 5%
polyamides, polyesters or viscose rayon
233. 5903 Textile fabrics impregnated, coated, covered or laminated 12% 5%
with plastics, other than those of heading 5902
234. 5904 Linoleum, whether or not cut to shape; floor coverings 12% 5%
consisting of a coating or covering applied on a textile
backing, whether or not cut to shape
235. 5905 Textile wall coverings 12% 5%
236. 5906 Rubberised textile fabrics, other than those of heading 5902 12% 5%

18
237. 5907 Textile fabrics otherwise impregnated, coated or covered; 12% 5%
painted canvas being theatrical scenery, studio back-cloths or
the like
238. 5908 Textile wicks, woven, plaited or knitted , for lamps, stoves, 12% 5%
lighters, candles or the like; incandescent gas mantles and
tubular knitted gas mantle fabric therefor, whether or not
impregnated
239. 5909 Textile hose piping and similar textile tubing, with or 12% 5%
without lining, armour or accessories of other materials
240. 5910 Transmission or conveyor belts or belting, of textile 12% 5%
material, whether or not impregnated, coated, covered or
laminated with plastics, or reinforced with metal or other
material
241. 5911 Textile products and articles, for technical uses, specified in 12% 5%
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
242. 6117, 6214 Handmade/hand embroidered shawls 12% 5%

243. 61 Articles of apparel and clothing accessories, knitted or 12% 18%

crocheted, of sale value exceeding Rs. 2500 per piece
244. 62 Articles of apparel and clothing accessories, not knitted or 12% 18%
crocheted, of sale value exceeding Rs. 2500 per piece
245. 63 [other than Other made up textile articles, sets of sale value exceeding 12% 18%
6309] Rs. 2500 per piece [other than Worn clothing and other worn
articles; rags]
246. 64 Footwear of sale value not exceeding Rs.2500 per pair 12% 5%
247. 6501 Textile caps 12% 5%

19
248. 6505 Hats (knitted/crocheted) or made up from lace or other 12% 5%
textile fabrics
249. 6601 Umbrellas and sun umbrellas (including walking-stick 12% 5%
umbrellas, garden umbrellas and similar umbrellas)
250. 6602 Whips, riding-crops and the like 12% 5%
251. 6603 Parts, trimmings and accessories of articles of heading 6601 12% 5%
or 6602
252. 6701 Skins and other parts of birds with their feathers or down, 12% 5%
feathers, parts of feathers, down and articles thereof (other
than goods of heading 0505 and worked quills and scapes)
253. 68 Sand lime bricks or Stone inlay work 12% 5%
254. 6802 Handicraft Statues, statuettes, pedestals; high or low reliefs, 12% 5%
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
255. 6802 Handicraft -Carved stone products (e.g., statues, 12% 5%
statuettes, figures of animals, writing sets, ashtray, candle
stand)
256. 68159990 Handicraft -Stone art ware, stone inlay work 12% 5%
257. 6909
‘ Pots, jars and similar articles of a kind used for the 12% 5%
conveyance and packing of goods of ceramic
258. 6911 Tableware, kitchenware, other household articles and toilet 12% 5%
articles, of porcelain or china
259. 6912 Tableware, kitchenware, other household articles and toilet 12% 5%
articles, other than of porcelain or china
260. 691200 10, Handicraft-Tableware and kitchenware of clay and 12% 5%
6912 00 20 terracotta, other clay articles
261. 6913 Handicraft-Statues and other ornamental articles 12% 5%
262. 6913 90 00 Handicraft-Statuettes & other ornamental ceramic 12% 5%
articles (incl blue potteries)
263. 7009 92 00 Handicraft-Ornamental framed mirrors 12% 5%
264. 7015 10 Glasses for corrective spectacles and flint buttons 12% 5%
265. 7018 90 10 Handicraft-Glass statues [other than those of crystal] 12% 5%
266. 7020 00 90 Handicraft-Glass art ware [ incl. pots, jars, votive, cask, 12% 5%
cake cover, tulip bottle, vase ]
267. 7020 Globes for lamps and lanterns, Founts for kerosene wick 12% 5%
lamps, Glass chimneys for lamps and lanterns
268. 7310 or 7326 Mathematical boxes, geometry boxes and colour boxes 12% 5%
269. 7310, 7323, Milk cans made of Iron, Steel, or Aluminium 12% 5%
7612, or 7615
270. 7317 Animal shoe nails 12% 5%
271. 7319 Sewing needles 12% 5%
272. 7321 or 8516 Solar cookers 12% 5%

20
273. 7321 Kerosene burners, kerosene stoves and wood burning stoves 12% 5%
of iron or steel
274. 7323 Table, kitchen or other household articles of iron & steel; 12% 5%
Utensils
275. 7326 90 99 Handicraft -Art ware of iron 12% 5%
276. 7418 Table, kitchen or other household articles of copper; Utensils 12% 5%
277. 7419 80 30 Brass Kerosene Pressure Stove 12% 5%
278. 7419 80 Handicraft -Art ware of brass, copper/ copper alloys, 12% 5%
electro plated with nickel/silver
279. 7615 Table, kitchen or other household articles of aluminium; 12% 5%
Utensils
280. 7616 99 90 Handicraft -Aluminium art ware 12% 5%
281. 8214 Pencil sharpeners 12% Nil
282. 8306 Handicraft-Bells, gongs and like, non-electric, of base 12% 5%
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)
283. 84, 85 or 94 Following renewable energy devices and parts for their 12% 5%
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.

284. 8401 Fuel elements (cartridges), non-irradiated, for nuclear 12% 5%

reactors
285. 8407 Spark-ignition reciprocating or rotary internal combustion 28% 18%
piston engine [other than aircraft engines]
286. 8408 Compression-ignition internal combustion piston engines 28% 18%
(diesel or semi-diesel engines)
287. 8408 Fixed Speed Diesel Engines of power not exceeding 15HP 12% 5%
288. 8408 20 20 Agricultural Diesel Engine of cylinder capacity exceeding 18% 5%
250 cc for Tractor
289. 8409 Parts suitable for use solely or principally with the engines 28% 18%
of heading 8407 or 8408
290. 8413 Pumps for dispensing fuel or lubricants of the type used in 28% 18%

21
 filling stations or garages [8413 11], Fuel, lubricating or
cooling medium pumps for internal combustion piston
engines [8413 30]
291. 8413 81 90 Hydraulic Pumps for Tractors 18% 5%
292. 8414 20 20 Other hand pumps 12% 5%
293. 8415 Air-conditioning machines, comprising a motor-driven fan 28% 18%
and elements for changing the temperature and humidity,
including those machines in which the humidity cannot be
separately regulated
294. 8419 12 Solar water heater and system 12% 5%
295. 8420 Hand operated rubber roller 12% 5%
296. 8422 Dish washing machines, household [8422 11 00] and other 28% 18%
[8422 19 00]
297. 8424 Nozzles for drip irrigation equipment or nozzles for 12% 5%
sprinklers
298. 8424 Sprinklers; drip irrigation system including laterals; 12% 5%
mechanical sprayers
299. 8432 Agricultural, horticultural or forestry machinery for soil 12% 5%
preparation or cultivation; lawn or sports-ground rollers;
Parts [8432 90]
300. 8433 Harvesting or threshing machinery, including straw or fodder 12% 5%
balers; grass or hay mowers; parts thereof
301. 8436 Other agricultural, horticultural, forestry, poultry-keeping or 12% 5%
bee-keeping machinery, including germination plant fitted
with mechanical or thermal equipment; poultry incubators
and brooders; parts thereof
302. 8452 Sewing machines, other than book-sewing machine of 12% 5%
heading 8440; furniture, bases and covers specially designed
for sewing machines; sewing machines needles and parts of
sewing machines
303. 8479 Composting Machines 12% 5%
304. 8507 Electric accumulators, including separators therefor, whether 28% 18%
or not rectangular (including square) other than Lithium-ion
battery and other Lithium-ion accumulators including
Lithium-ion power banks
305. 8511 Electrical ignition or starting equipment of a kind used for 28% 18%
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
306. 8525 60 Two-way radio (Walkie talkie) used by defence, police and 12% 5%
paramilitary forces etc

22
307. 8528 Television sets (including LCD and LED television); 28% 18%
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).
308. 87 Fuel Cell Motor Vehicles including hydrogen vehicles based 12% 5%
on fuel cell technology
309. 8701 Tractors (except road tractors for semi-trailers of engine 12% 5%
capacity more than 1800 cc)
310. 8701 Road tractors for semi-trailers of engine capacity more than 28% 18%
1800 cc
311. 8702 Motor vehicles for the transport of ten or more persons, 28% 18%
including the driver [other than buses for use in public
transport, which exclusively run on Bio-fuels which is
already at 18%]
312. 8703 Motor cars and other motor vehicles principally designed for 28% 40%
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 ]
313. 8703 Petrol, Liquefied petroleum gases (LPG) or compressed 28% 18%
natural gas (CNG) driven motor vehicles of engine capacity
not exceeding 1200cc and of length not exceeding 4000 mm.
314. 8703 Diesel driven motor vehicles of engine capacity not 28% 18%
exceeding 1500 cc and of length not exceeding 4000 mm.
315. 8702 or 8703 Motor vehicles cleared as ambulances duly fitted with all the 28% 18%
fitments, furniture and accessories necessary for an
ambulance from the factory manufacturing such motor
vehicles
316. 8703 Three wheeled vehicles 28% 18%
317. 8703 40, Motor vehicles with both spark-ignition internal combustion 28% 18%
8703 60 reciprocating piston engine and electric motor as motors for
propulsion, of engine capacity not exceeding 1200cc and of
length not exceeding 4000 mm
318. 870340, Motor vehicles with both spark-ignition internal combustion 28% 40%
870360 reciprocating piston engine and electric motor as motors for
propulsion, of engine capacity exceeding 1200cc or of
length exceeding 4000 mm
319. 8703 50, Motor vehicles with both compression-ignition internal 28% 18%
8703 70 combustion piston engine [diesel-or semi diesel] and electric

23
 motor as motors for propulsion, of engine capacity not
exceeding 1500 cc and of length not exceeding 4000 mm
320. 870350, Motor vehicles with both compression-ignition internal 28% 40%
870370 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
321. 8704 Motor vehicles for the transport of goods [other than 28% 18%
Refrigerated motor vehicles which is already at 18%]
322. 8706 Chassis fitted with engines, for the motor vehicles of 28% 18%
headings 8701 to 8705
323. 8707 Bodies (including cabs), for the motor vehicles of headings 28% 18%
8701 to 8705
324. 8708 Parts and accessories of the motor vehicles of headings 8701 28% 18%
to 8705 [other than specified parts of tractors]
325. 8708 Following parts of tractors namely: 18% 5%
a. Rear Tractor wheel rim,
b. tractor centre housing,
c. tractor housing transmission,
d. tractor support front axle
326. 8708 10 10 Bumpers and parts thereof for tractors 18% 5%
327. 8708 30 00 Brakes assembly and its parts thereof for tractors 18% 5%
328. 8708 40 00 Gear boxes and parts thereof for tractors 18% 5%
329. 8708 50 00 Transaxles and its parts thereof for tractors 18% 5%
330. 8708 70 00 Road wheels and parts and accessories thereof for tractors 18% 5%
331. 8708 91 00 (i) Radiator assembly for tractors and parts thereof 18% 5%
Cooling system for tractor engine and parts thereof
332. 8708 92 00 Silencer assembly for tractors and parts thereof 18% 5%
333. 8708 93 00 Clutch assembly and its parts thereof for tractors 18% 5%
334. 8708 94 00 Steering wheels and its parts thereof for tractor 18% 5%
335. 8708 99 00 Hydraulic and its parts thereof for tractors 18% 5%
336. 8708 99 00 Fender, Hood, wrapper, Grill, Side Panel, Extension 18% 5%
Plates, Fuel Tank and parts thereof for tractors
337. 8710 Tanks and other armoured fighting vehicles, motorised, 12% 5%
whether or not fitted with weapons, and parts of such
vehicles
338. 8711 Motorcycles of engine capacity (including mopeds) and 28% 18%
cycles fitted with an auxiliary motor, with or without
side-cars, of an engine capacity not exceeding 350cc; side
cars
339. 8711 Motor cycles of engine capacity exceeding 350 cc 28% 40%
340. 8712 Bicycles and other cycles (including delivery tricycles), not 12% 5%
motorized
341. 8714 Parts and accessories of bicycles and other cycles 12% 5%

24
 (including delivery tricycles), not motorised, of 8712
342. 8714 Parts and accessories of vehicles of heading 8711 28% 18%
343. 8716 20 00 Self-loading or self-unloading trailers for agricultural 12% 5%
purposes
344. 8716 80 Hand propelled vehicles (e.g. hand carts, rickshaws and the 12% 5%
like); animal drawn vehicles
345. 8802 Aircraft for personal use. 28% 40%
346. 8806 Unmanned aircrafts 28%/ 5%
18%
347. 8903 Rowing boats and canoes 28% 18%
348. 8903 Yacht and other vessels for pleasure or sports 28% 40%
349. 90 or any Blood glucose monitoring system (Glucometer) and test 12% 5%
other Chapter strips
350. 90 or any Patent Ductus Arteriousus / Atrial Septal Defect occlusion 12% 5%
other Chapter device
351. 9001 Contact lenses; Spectacle lenses 12% 5%
352. 9003 Frames and mountings for spectacles, goggles or the like, 12% 5%
and parts thereof
353. 9004 Spectacles, corrective [including goggles for correcting 12% 5%
vision]
354. 9018 Instruments and appliances used in medical, surgical, dental 12% 5%
or veterinary sciences, including scintigraphic apparatus,
other electro-medical apparatus and sight-testing instruments
355. 9019 Mechano-therapy appliances; massage apparatus; 12% 5%
psychological aptitude-testing apparatus; ozone therapy,
oxygen therapy, aerosol therapy, artificial respiration or
other therapeutic respiration apparatus
356. 9020 Other breathing appliances and gas masks, excluding 12% 5%
protective masks having neither mechanical parts nor
replaceable filters
357. 9022 Apparatus based on the use of X-rays or of alpha, beta or 12% 5%
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
358. 9025 Thermometers for medical, surgical, dental or veterinary 18% 5%
usage
359. 9027 Instruments and apparatus for medical, surgical, dental or 18% 5%
veterinary uses for physical or chemical analysis.
360. 9302 Revolvers and pistols, other than those of heading 9303 or 28% 40%
9304
361. 9401 20 00 Seats of a kind used for motor vehicles 28% 18%

25
362. 940150, Handicraft- Furniture of bamboo, rattan and cane 12% 5%
9403 80
363. 9403
\ Furniture wholly made of bamboo, cane or rattan 12% 5%
364. 9404 Coir products [except coir mattresses] 12% 5%
365. 9404 Products wholly made of quilted textile material not 12% 5%
exceeding Rs. 2500 per piece
366. 9404 Products wholly made of quilted textile material exceeding 12% 18%
Rs. 2500 per piece
367. 9404 Cotton quilts of sale value exceeding Rs. 2500 per piece 12% 18%
368. 9405 Hurricane lanterns, Kerosene lamp / pressure lantern, 12% 5%
petromax, glass chimney, and parts thereof
369. 940510 Handicraft-Handcrafted lamps (including panchloga lamp) 12% 5%
370. 9503 Toys like tricycles, scooters, pedal cars etc. (including parts 12% 5%
and accessories thereof) [other than electronic toys]
371. 9503 Handicraft- Dolls or other toys made of wood or metal 12% 5%
or textile material [incl wooden toys of sawantwadi,
Channapatna toys, Thanjavur doll)
372. 9504 Handicraft-Ganjifa card 12% 5%
373. 9504 Playing cards, chess board, carom board and other board 12% 5%
games, like ludo, etc. [other than Video game consoles and
Machines]
374. 9506 Sports goods other than articles and equipment for general 12% 5%
physical exercise
375. 9507 Fishing rods, and other line fishing tackle; fish landing nets, 12% 5%
butterfly nets and similar nets; decoy “birds” (other than
those of heading 9208 or 9705) and similar hunting or
shooting requisites
376. 9601 Handicraft -Worked ivory, bone, tortoise shell, horn, 12% 5%
antlers, mother of pearl, and other animal carving material
and articles of these materials, articles of coral (including
articles obtained by moulding)
377. 9602 Handicraft -Worked vegetable or mineral carving, 12% 5%
articles thereof, articles of wax, of stearin, of natural
gums or natural resins, or of modelling pastes etc. (including
articles of lac, shellac)
378. 96032100 Tooth brushes including dental-plate brushes 18% 5%
379. 9607 Slide fasteners and parts thereof 12% 5%
380. 9608, 9609 Pencils (including propelling or sliding pencils), crayons, 12% Nil
pastels, drawing charcoals, writing or drawing chalk and
tailors’ chalk; chalk sticks
381. 9614 Smoking pipes (including pipe bowls) and cigar or cigarette 28% 40%
holders, and parts thereof

26
382. 9615 Combs, hair-slides and the like; hairpins, curling pins, 12% 5%
curling grips, hair-curlers and the like, other than those of
heading 8516, and parts thereof
383. 9619 00 30, All goods- napkins and napkin liners for babies, clinical 12% 5%
9619 00 40, diapers
or 9619 00 90
384. 9701 Handicraft-Paintings, drawings and pastels, executed 12% 5%
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.)

385. 9702 Original engravings, prints and lithographs 12% 5%

386. 9703 Handicraft -Original sculptures and statuary, in any material 12% 5%
387. 9705 Collections and collectors' pieces of zoological, botanical, 12% 5%
mineralogical, anatomical, historical, archaeological,
paleontological, ethnographic or numismatic interest
[including numismatic coins]
388. 9706 Antiques of an age exceeding one hundred years 12% 5%
389. 9804 All dutiable articles intended for personal use 28% 18%
390. 9804 All Drugs and medicines intended for personal use 12% 5%
391. Any Chapter Goods specified in the List required in connection with : 12% 18%
(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.

27
 Change in value. No change in rate (5%)

S. No. Chapter / Heading / Description of Goods

Sub-heading / Tariff
item
1. 61 Articles of apparel and clothing accessories, knitted or
crocheted, of sale value not exceeding Rs. 2500 per piece
2. 62 Articles of apparel and clothing accessories, not knitted
or crocheted, of sale value not exceeding Rs. 2500 per
piece
3. 63 (other than Other made up textile articles, sets of sale value not
63053200, 63053300, exceeding Rs. 2500 per piece
6309)
4. 9404 Cotton quilts of sale value not exceeding Rs. 2500 per
piece

Change in value. No change in rate (18%)

S. No. Chapter / Heading / Description of Goods

Sub-heading / Tariff
item
1. 64 Footwear of sale value exceeding Rs.2500 per pair

IGST 18% to Nil

S.No Chapter / Description of goods

Heading /
Sub-heading
/ Tariff item
1. 49 Technical documentation in respect of goods exempted under
notification No. 19/ 2019-Customs dated 06.07.2019.
2. 71 Natural Cut and Polished Diamonds up to 25 cents (1/4 carats)
imported under Diamond Imprest Authorization Scheme
3. Any chapter Works of art and antiques
4. 88, 8536 Flight Motion Simulator and its parts
5. 88, 8536 Target Motion Simulator and its parts
6. Any chapter Parts, sub-assemblies of HACFS
7. 84, 85 Low noise amplifier (Hermetic sealed), vent guide assembly-
Return, vent guide assembly-supply, vent guide assembly-NBC for
MRSAM system
8. 84, 85, 87, Parts and sub-assemblies of IADWS
90, 93
9. 88 Military transport aircraft (C-130, C-295MW)

28
 10. 89 Deep Submergence Rescue Vessel
11. 89 Unmanned Underwater vessels/platforms
12. 8807 Ejection Seats for fighter aircrafts
13. 8506 High performance batteries for drones and specialised equipment
14. 8525 Communication devices including software defined radios with
component and accessories
15. 9019, 9020 Air diving, rebreather sets, diving systems, components and
accessories
16. 89 Sonobuoys for naval air assets
17. 93 Ship launched missiles
18. 93 Rockets with calibre more than 100mm
19. 88 RPA (Remote Piloted Aircraft) for military use
20. Any chapter Parts, sub-assemblies, spares, accessories, tools, testing equipment,
literature for goods like artillery weapons, rifles, aircrafts etc.
except for 12.7mm SRCG, 155mm/45 Cal. Dhanush, L-70 Gun,
84mm RL Mk-III, AK-630 Naval Gun, Light machine gun, MAG
Gun.

* To be effective from a date to be notified based on discharging of entire loan and interest
liability on account of compensation cess
*****

29
 Annexure -II

GOODS

1. FOOD SECTOR

(5% To Nil)

S. No. Chapter / Heading / Description of Goods

Sub-heading /
Tariff item
1. 0401 Ultra-High Temperature (UHT) milk
2. 0406 Chena or paneer, pre-packaged and labelled
3. 1905 Pizza bread
4. 1905 or 2106 Khakhra, chapathi or roti

(18% to Nil)

S. No. Chapter / Heading / Description of Goods

Sub-heading /
Tariff item
1. 2106 Paratha, parotta and other Indian breads by any name called

(12% to 5%)

S. No. Chapter / Heading / Description of Goods

Sub-heading /
Tariff item
1. 0402 91 10, 0402 99 Condensed milk
20
2. 0405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived
from milk; dairy spreads
3. 0406 Cheese
4. 0801 Brazil nuts, dried, whether or not Shelled or Peeled
5. 0802 Other nuts, dried, whether or not shelled or peeled, such as
Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts
(Castanea spp.), Pistachos, Macadamia nuts, Kola nuts (Cola
spp.), Pine nuts [other than dried areca nuts]

30
S. No. Chapter / Heading / Description of Goods
Sub-heading /
Tariff item
6. 0804 Dates (soft or hard), figs, pineapples, avocados, guavas,
mangoes (other than mangoes sliced, dried) and mangosteens,
dried
7. 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines
and satsumas); clementines, wilkings and similar citrus
hybrids, Grapefruit, including pomelos, Lemons (Citrus limon,
Citrus limonum) and limes (Citrus aurantifolia, Citrus
latifolia), dried
8. 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures
of nuts or dried fruits of Chapter 8 [other than dried tamarind]
9. 1108 Starches; inulin
10. 1501 Pig fats (including lard) and poultry fat, other than that of
heading 0209 or 1503
11. 1502 Fats of bovine animals, sheep or goats, other than those of
heading 1503
12. 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not
emulsified or mixed or otherwise prepared
13. 1504 Fats and oils and their fractions, of fish or marine mammals,
whether or not refined, but not chemically modified
14. 1505 Wool grease and fatty substances derived therefrom (including
lanolin)
15. 1506 Other animal fats and oils and their fractions, whether or not
refined, but not chemically modified
16. 1516 Animal or microbial fats and animal or microbial oils and
their fractions, partly or wholly hydrogenated, inter-
esterified, re-esterified or elaidinised, whether or not refined,
but not further prepared
17. 1517 Edible mixtures or preparations of animal fats or microbial
fats or animal oils or microbial oils or of fractions of different
animal fats or microbial fats or animal oils or microbial oils
of this Chapter, other than edible fats or oils or their fractions
of heading 1516
18. 1518 Animal or microbial fats and animal or microbial oils and
their fractions, boiled, oxidised, dehydrated, sulphurised,
blown, polymerised by heat in vacuum or in inert gas or
otherwise chemically modified, excluding those of heading
1516; inedible mixtures or preparations of animal, vegetable
or microbial fats or oils or of fractions of different fats or
oils of this chapter, not elsewhere specified of included

31
S. No. Chapter / Heading / Description of Goods
Sub-heading /
Tariff item
19. 1601 Sausages and similar products, of meat, meat offal, blood
or insects; food preparations based on these products
20. 1602 Other prepared or preserved meat, meat offal, blood or insects
21. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or
other aquatic invertebrates
22. 1604 Prepared or preserved fish; caviar and caviar substitutes
prepared from fish eggs
23. 1605 Crustaceans, molluscs and other aquatic invertebrates
prepared or preserved
24. 1701 91, 1701 99 All goods, including refined sugar containing added flavouring
or colouring matter, sugar cubes (other than those which attract
5% or nil GST)
25. 1704 Sugar boiled confectionery
26. 1902 Pasta, whether or not cooked or stuffed (with meat or other
substances) or otherwise prepared, such as spaghetti,
macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni;
couscous, whether or not prepared
27. 1905 90 30 Extruded or expanded products, savoury or salted (other than
un-fried or un-cooked snack pellets, by whatever name called,
manufactured through process of extrusion)
28. 2001 Vegetables, fruit, nuts and other edible parts of plants,
prepared or preserved by vinegar or acetic acid
29. 2002 Tomatoes prepared or preserved otherwise than by vinegar or
acetic acid
30. 2003 Mushrooms and truffles, prepared or preserved otherwise than
by vinegar or acetic acid
31. 2004 Other vegetables prepared or preserved otherwise than by
vinegar or acetic acid, frozen, other than products of heading
2006
32. 2005 Other vegetables prepared or preserved otherwise than by
vinegar or acetic acid, not frozen, other than products of
heading 2006
33. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants,
preserved by sugar (drained, glacé or crystallised)
34. 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or
nut pastes, obtained by cooking, whether or not containing
added sugar or other sweetening matter
35. 2008 Fruit, nuts and other edible parts of plants, otherwise prepared
or preserved, whether or not containing added sugar or other
sweetening matter or spirit, not elsewhere specified or

32
 S. No. Chapter / Heading / Description of Goods
Sub-heading /
Tariff item
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
36. 2009 Fruit or nut juices (including grape must) and vegetable
juices, unfermented and not containing added spirit,
whether or not containing added sugar or other sweetening
matter
37. 2009 89 90 Tender coconut water, pre-packaged and labelled
38. 2101 30 Roasted chicory and other roasted coffee substitutes, and
extracts, essences and concentrates thereof
39. 2102 Yeasts (active and inactive); other single cell micro-
organisms, dead (but not including vaccines of heading 3002);
prepared baking powders
40. 2103 All goods, including Sauces and preparations therefor, mixed
condiments and mixed seasonings; mustard flour and meal and
prepared mustard, Curry paste, mayonnaise and salad
dressings
41. 2106 Texturised vegetable proteins (soya bari), Bari made of pulses
including mungodi and batters
42. 2106 90 Namkeens, bhujia, mixture, chabena and similar edible
preparations ready for consumption form (other than roasted
gram), pre-packaged and labelled
43. 2106 90 91 Diabetic foods
44. 2201 Drinking water packed in 20 litre bottles
45. 2202 99 10 Soya milk drinks
46. 2202 99 20 Fruit pulp or fruit juice based drinks [other than
Carbonated Beverages of Fruit Drink or Carbonated
Beverages with Fruit Juice]
47. 2202 99 30 Beverages containing milk

(18% to 5%)

S. No. Chapter / Heading / Description of Goods

Sub-heading /
Tariff item
1. 1107 Malt, whether or not roasted
2. 1302 Vegetable saps and extracts; pectic substances, pectinates
and pectates; agar-agar and other mucilages and thickeners,

33
 whether or not modified, derived from vegetable products
[other than tamarind kernel powder]
3. 1517 10 All goods i.e. Margarine, Linoxyn
4. 1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes
5. 1521 Vegetable waxes (other than triglycerides), Beeswax, other
insect waxes and spermaceti, whether or not refined or
coloured
6. 1522 Degras, residues resulting from the treatment of fatty
substances or animal or vegetable waxes
7. 1702 Other sugars, including chemically pure lactose, maltose,
glucose and fructose, in solid form; sugar syrups not
containing added flavouring or colouring matter; artificial
honey, whether or not mixed with natural honey; caramel
[other than palmyra sugar and Palmyra jaggery]
8. 1704 Sugar confectionery [other than mishri, batasha, bura, sakar,
khadi sakar, harda, sakariya, gatta, kuliya, elaichidana,
lukumdana, chikkis like puffed rice chikki, peanut chikki,
sesame chikki, til chikki, til patti, til revdi, sugar makhana,
groundnut sweets, gajak and sugar boiled confectionery]
9. 1804 Cocoa butter, fat and oil
10. 1805 Cocoa powder, not containing added sugar or sweetening
matter
11. 1806 Chocolates and other food preparations containing cocoa
12. 1901 Malt extract, food preparations of flour, groats, meal, starch
or malt extract, not containing cocoa or containing less than
40% by weight of cocoa calculated on a totally defatted
basis, not elsewhere specified or included; food preparations
of goods of heading 0401 to 0404, not containing cocoa or
containing less than 5% by weight of cocoa calculated on a
totally defatted basis not elsewhere specified or included
13. 1904 All goods i.e. Corn flakes, bulgar wheat, prepared foods
obtained from cereal flakes
14. 1905 Pastry, cakes, biscuits and other bakers’ wares, whether or
not containing cocoa; communion wafers, empty cachets of
a kind suitable for pharmaceutical use, sealing wafers, rice
paper and similar products
15. 2101 11, 2101 12 00 Extracts, essences and concentrates of coffee, and
preparations with a basis of these extracts, essences or
concentrates or with a basis of coffee
16. 2101 20 All goods i.e Extracts, essences and concentrates of tea or
mate, and preparations with a basis of these extracts,
essences or concentrates or with a basis of tea or mate

34
 17. 2104 Soups and broths and preparations therefor; homogenised
composite food preparations
18. 2105 00 00 Ice cream and other edible ice, whether or not containing
cocoa
19. 2106 Food preparations not elsewhere specified or included
20. 2201 Waters, including natural or artificial mineral waters and
aerated waters, not containing added sugar or other
sweetening matter nor flavoured
21. 2202 99 Plant-based milk drinks, ready for direct consumption as
beverages
22. 3503 Gelatin (including gelatin in rectangular (including square)
sheets, whether or not surface-worked or coloured) and
gelatin derivatives; isinglass; other glues of animal origin,
excluding casein glues of heading 3501
23. 3505 Dextrins and other modified starches (for example,
pregelatinised or esterified starches); glues based on
starches, or on dextrins or other modified starches

(18% to 40%)

S. No. Chapter / Heading / Description of Goods

Sub-heading /
Tariff item
1. 2202 91 00, Other non-alcoholic beverages
2202 99

(28% to 40%)

S. No. Chapter / Heading / Description of Goods

Sub-heading /
Tariff item
1. 2106 90 20 *Pan masala
2. 2202 10 All goods [including aerated waters], containing added
sugar or other sweetening matter or flavoured
3. 2202 99 90 Caffeinated Beverages
4. 2202 Carbonated Beverages of Fruit Drink or Carbonated
Beverages with Fruit Juice

35
 2. TOBACCO

(18% to 5%)

S. No. Chapter / Heading / Description of Goods

Sub-heading /
Tariff item
1. 1404 90 10 Bidi wrapper leaves (tendu)
2. 1404 90 50 Indian katha

(28% to 18%)

S. No. Chapter / Heading / Description of Goods

Sub-heading /
Tariff item
1. 2403 *Bidi

(28% to 40%)

S. No. Chapter / Heading / Description of Goods

Sub-heading / Tariff
item
1. 2401 *Unmanufactured tobacco; tobacco refuse [other than
tobacco leaves]
2. 2402 *Cigars, cheroots, cigarillos and cigarettes, of tobacco or of
tobacco substitutes
3. 2403 *Other manufactured tobacco and manufactured tobacco
substitutes; “homogenised” or “reconstituted” tobacco;
tobacco extracts and essences
4. 2404 11 00 *Products containing tobacco or reconstituted tobacco and
intended for inhalation without combustion
5. 2404 19 00 *Products containing tobacco or nicotine substitutes and
intended for inhalation without combustion

36
 3. AGRICULTURE SECTOR

(12% to 5%)

S.No Chapter / Heading / Description of Goods

Sub-heading / Tariff
item

1. 8408 Fixed Speed Diesel Engines of power not exceeding

15HP
2. 8414 20 20 Other hand pumps
3. 8424 Nozzles for drip irrigation equipment or nozzles for
sprinklers
4. 8424 Sprinklers; drip irrigation system including laterals;
mechanical sprayers
5. 8432 Agricultural, horticultural or forestry machinery for soil
preparation or cultivation; lawn or sports-ground rollers;
Parts [8432 90]
6. 8433 Harvesting or threshing machinery, including straw or
fodder balers; grass or hay mowers; parts thereof
7. 8436 Other agricultural, horticultural, forestry, poultry-
keeping or bee-keeping machinery, including
germination plant fitted with mechanical or thermal
equipment; poultry incubators and brooders; parts
thereof
8. 8479 Composting Machines
9. 8701 Tractors (except road tractors for semi-trailers of engine
capacity more than 1800 cc)
10. 8716 20 00 Self-loading or self-unloading trailers for agricultural
purposes
11. 8716 80 Hand propelled vehicles (e.g. hand carts, rickshaws and
the like); animal drawn vehicles

4. FERTILIZER SECTOR

(18% to 5%)
S. No. Chapter / Heading / Description of Goods
Sub-heading / Tariff
item
1. 2807 Sulphuric acid
2. 2808 Nitric acid
3. 2814 Ammonia

37
 (12% to 5%)

S. No. Chapter / Heading / Description of Goods

Sub-heading / Tariff
item
1. 29 or 380893 Gibberellic acid
2. 3808 The following Bio-pesticides, namely -
1 Bacillus thuringiensis var. israelensis
2 Bacillus thuringiensis var. kurstaki
3 Bacillus thuringiensis var. galleriae
4 Bacillus sphaericus
5 Trichoderma viride
6 Trichoderma harzianum
7 Pseudomonas fluoresens
8 Beauveriabassiana
9 NPV of Helicoverpaarmigera
10 NPV of Spodopteralitura
11 Neem based pesticides
12 Cymbopogan
3. 28 or 38 Micronutrients, which are covered under serial
number 1(g) of Schedule 1, Part (A) of the Fertilizer
Control Order, 1985 and are manufactured by the
manufacturers which are registered under the
Fertilizer Control Order, 1985

(18% to 5%)

S. No. Chapter / Description of Goods

Heading / Sub-
heading / Tariff
item
1. 4011 Rear tractor tyres and rear tractor tyre tubes
2. 4011 70 00 Tyre for tractors
3. 4013 90 49 Tube for tractor tyres
4. 8408 20 20 Agricultural Diesel Engine of cylinder capacity
exceeding 250 cc
for Tractor
5. 8413 81 90 Hydraulic Pumps for Tractors
6. 8708 Following parts of tractors namely:
a.Rear Tractor wheel rim,
b.tractor centre housing,
c.tractor housing transmission,

38
 d.tractor support front axle
7. 8708 10 10 Bumpers and parts thereof for tractors
8. 8708 30 00 Brakes assembly and its parts thereof for tractors
9. 8708 40 00 Gear boxes and parts thereof for tractors
10. 8708 50 00 Transaxles and its parts thereof for tractors
11. 8708 70 00 Road wheels and parts and accessories thereof for
tractors
12. 870800 Radiator assembly for tractors and parts thereof; Cooling
system for tractor engine and parts thereof
13. 8708 92 00 Silencer assembly for tractors and parts thereof
14. 8708 93 00 Clutch assembly and its parts thereof for tractors
15. 8708 94 00 Steering wheels and its parts thereof for tractor
16. 8708 99 00 Hydraulic and its parts thereof for tractors
17. 8708 99 00 Fender, Hood, wrapper, Grill, Side Panel, Extension
Plates, Fuel
Tank and parts thereof for tractors‖

5. COAL

(5% to 18%)

S. No. Chapter / Heading / Description of Goods

Sub-heading / Tariff
item
1. 2701 Coal; briquettes, ovoids and similar solid fuels
manufactured from coal
2. 2702 Lignite, whether or not agglomerated, excluding jet
3. 2703 Peat (including peat litter), whether or not agglomerated

6. RENEWABLE ENERGY

(12% to 5%)

S. No. Chapter / Heading / Description of Goods

Sub-heading / Tariff
item

1. 7321 or 8516 Solar cookers

2. 8419 12 Solar water heater and system
3. 84, 85 or 94 Following renewable energy devices and parts for
their manufacture:-

39
 (a) Bio-gas plant;
(b) Solar power-based devices;
(c) Solar power generator;
(d) Wind mills, Wind Operated Electricity Generator
(WOEG);
(e) Waste to energy plants / devices;
(f) Solar lantern / solar lamp;
(g) Ocean waves/tidal waves energy devices/plants;
(h) Photo voltaic cells, whether or not assembled in
modules or made up into panels.

4 87 Fuel Cell Motor Vehicles including hydrogen

vehicles based on fuel cell technology

7. TEXTILE SECTOR

(12% to 5%)

S. No. Chapter / Heading / Description of Goods

Sub-heading / Tariff
item
1. 5401 Sewing thread of manmade filaments, whether or not put
up for retail sale
2. 5402, 5403, 5404, Synthetic or artificial filament yarns
5405, 5406
3. 5508 Sewing thread of manmade staple fibres
4. 5509, 5510, 5511 Yarn of manmade staple fibres
5. 5601 Wadding of textile materials and articles thereof; such as
absorbent cotton wool (except cigarette filter rods)
6. 5602 Felt, whether or not impregnate, coated, covered or
laminated
7. 5603 Nonwovens, whether or not impregnated, coated, covered
or laminated
8. 5604 Rubber thread and cord, textile covered; textile yarn, and
strip and the like of heading 5404 or 5405, impregnated,
coated, covered or sheathed with rubber or plastics
9. 5605 Metallised yarn, whether or not gimped, being textile yarn
or strip or the like of heading 5404 or 5405, combined
with metal in the form of thread, strip or powder or
covered with metal [ other than-(i) real zari thread (gold)
and silver thread combined with textile thread (ii)

40
S. No. Chapter / Heading / Description of Goods
Sub-heading / Tariff
item
imitation zari thread or yan known by any name in trade
parlance]
10. 5606 Gimped yarn, and strip and the like of heading 5404 or
5405, gimped (other than those of heading 5605 and
gimped horsehair yarn); chenille yarn (including flock
chenille yarn); loop wale-yarn
11. 5607 Twine, cordage, ropes and cables, whether or not plaited
or braided and whether or not impregnated, coated,
covered or sheathed with rubber or plastics [other than
jute twine, coir cordage or ropes]
12. 5609 Articles of yarn, strip or the like of heading 5404 or 5405,
twine, cordage, rope or cables, not elsewhere specified or
included
13. 5701 Carpets and other textile floor coverings, knotted,
whether or not made up
14. 5702 Carpets and other textile floor coverings, woven, not
tufted or flocked, whether or not made up, including
“Kelem”, “Schumacks”, “Karamanie” and similar hand-
woven rugs
15. 5703 Carpets and other textile floor coverings (including Turf),
tufted, whether or not made up
16. 5704 Carpets and other textile floor coverings, of felt, not tufted
or flocked, whether or not made up
17. 5705 Other carpets and other textile floor coverings, whether or
not made up; such as Mats and mattings including Bath
Mats, where cotton predominates by weight, of
Handloom, Cotton Rugs of handloom
18. 5802 Terry towelling and similar woven terry fabrics, other
than narrow fabrics of heading 5806; tufted textile fabrics,
other than products of heading 5703
19. 5803 Gauze, other than narrow fabrics of heading 5806
20. 5804 Tulles and other net fabrics, not including woven, knitted
or crocheted fabrics; lace in the piece, in strips or in
motifs, other than fabrics of headings 6002 to 6006
21. 5805 Hand-woven tapestries of the type Gobelins, Flanders,
Aubusson, Beauvais and the like, and needle-worked
tapestries (for example, petit point, cross stitch), whether
or not made up
22. 5807 Labels, badges and similar articles of textile materials, in
the piece, in strips or cut to shape or size, not embroidered

41
S. No. Chapter / Heading / Description of Goods
Sub-heading / Tariff
item
23. 5808 Braids in the piece; ornamental trimmings in the piece,
without embroidery, other than knitted or crocheted;
tassels, pompons and similar articles[other than saree fall]
24. 5809 Woven fabrics of metal thread and woven fabrics of
metallised yarn of heading 5605, of a kind used in
apparel, as furnishing fabrics or for similar purposes, not
elsewhere specified or included; such as Zari borders
25. 5810 Embroidery in the piece, in strips or in motifs,
Embroidered badges, motifs and the like
26. 5811 Quilted textile products in the piece, composed of one or
more layers of textile materials assembled with padding
by stitching or otherwise, other than embroidery of
heading 5810
27. 5901 Textile fabrics coated with gum or amylaceous
substances, of a kind used for the outer covers of books
or the like; tracing cloth; prepared painting canvas;
buckram and similar stiffened textile fabrics of a kind
used for hat foundations
28. 5902 Tyre cord fabric of high tenacity yarn of nylon or other
polyamides, polyesters or viscose rayon
29. 5903 Textile fabrics impregnated, coated, covered or laminated
with plastics, other than those of heading 5902
30. 5904 Linoleum, whether or not cut to shape; floor coverings
consisting of a coating or covering applied on a textile
backing, whether or not cut to shape
31. 5905 Textile wall coverings
32. 5906 Rubberised textile fabrics, other than those of heading
5902
33. 5907 Textile fabrics otherwise impregnated, coated or covered;
painted canvas being theatrical scenery, studio back-
cloths or the like
34. 5908 Textile wicks, woven, plaited or knitted , for lamps,
stoves, lighters, candles or the like; incandescent gas
mantles and tubular knitted gas mantle fabric therefor,
whether or not impregnated
35. 5909 Textile hose piping and similar textile tubing, with or
without lining, armour or accessories of other materials
36. 5910 Transmission or conveyor belts or belting, of textile
material, whether or not impregnated, coated, covered or

42
 S. No. Chapter / Heading / Description of Goods
Sub-heading / Tariff
item
laminated with plastics, or reinforced with metal or other
material
37. 5911 Textile products and articles, for technical uses, specified
in Note 7 to this Chapter; such as Textile fabrics, felt and
felt-lined woven fabrics, coated, covered or laminated
with rubber, leather or other material, of a kind used for
card clothing, and similar fabrics of a kind used for other
technical purposes, including narrow fabrics made of
velvet impregnated with rubber, for covering weaving
spindles (weaving beams); Bolting cloth, whether or Not
made up; Felt for cotton textile industries, woven; Woven
textiles felt, whether or not impregnated or coated, of a
kind commonly used in other machines, Cotton fabrics
and articles used in machinery and plant, Jute fabrics and
articles used in machinery or plant, Textile fabrics of
metalised yarn of a kind commonly used in paper making
or other machinery, Straining cloth of a kind used in oil
presses or the like, including that of human hair, Paper
maker's felt, woven, Gaskets, washers, polishing discs
and other machinery parts of textile articles
38. 6501 Textile caps
39. 6505 Hats (knitted/crocheted) or made up from lace or other
textile fabrics
40. 9404 Products wholly made of quilted textile material not
exceeding Rs. 2500 per piece

Change in value. No change in rate (5%)

S. No. Chapter / Heading / Description of Goods

Sub-heading / Tariff
item
1. 61 Articles of apparel and clothing accessories, knitted or
crocheted, of sale value not exceeding Rs. 2500 per piece
2. 62 Articles of apparel and clothing accessories, not knitted
or crocheted, of sale value not exceeding Rs. 2500 per
piece
3. 63 (other than Other made up textile articles, sets of sale value not
63053200, 63053300, exceeding Rs. 2500 per piece
6309)

43
 4. 9404 Cotton quilts of sale value not exceeding Rs. 2500 per
piece

(18% to 5%)

S. No. Chapter / Heading / Description of Goods

Sub-heading / Tariff
item
1. 5402, 5404, 5406 All goods
2. 5403, 5405, 5406 All goods
3. 5501, 5502 Synthetic or artificial filament tow
4. 5503, 5504, 5506, Synthetic or artificial staple fibres
5507
5. 5505 Waste of manmade fibres

(12% to 18%)

S. No. Chapter / Heading / Description of Goods

Sub-heading / Tariff
item
1. 61 Articles of apparel and clothing accessories, knitted or
crocheted, of sale value exceeding Rs. 2500 per piece
2. 62 Articles of apparel and clothing accessories, not knitted
or crocheted, of sale value exceeding Rs. 2500 per piece
3. 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]
4. 9404 Cotton quilts of sale value exceeding Rs. 2500 per piece
5. 9404 Products wholly made of quilted textile material
exceeding Rs. 2500 per piece

8. HEALTH SECTOR

(5% to Nil)
S. No. Chapter / Heading / Description of Goods
Sub-heading / Tariff
item
1. 30 1 Agalsidase Beta
2 Imiglucerase
3 Eptacog alfa activated recombinant
coagulation factor VIIa

44
 (12% to Nil)

S. No. Chapter / Heading Description of Goods

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

45
 31 Cystamine Bitartrate
32 CI-Inhibitor injection

33 Inclisiran

(12% to 5%)

S. No. Chapter / Description of Goods

Heading / Sub-
heading / Tariff
item

1. 28 Anaesthetics
2. 28 Potassium Iodate
3. 28 Steam
4. 2801 20 Iodine
5. 2804 40 10 Medical grade oxygen
6. 2847 Medicinal grade hydrogen peroxide
7. 30 All Drugs and medicines including:
(i) Fluticasone Furoate + Umeclidinium + Vilanterol
FF/UMEC/VI
(ii) Brentuximab Vedotin
(iii) Ocrelizumab
(iv) Pertuzumab
(v) Pertuzumab + trastuzumab
(vi) Faricimab
8. 3001 Glands and other organs for organo-therapeutic uses, dried,
whether or not powdered; extracts of glands or other organs or
of their secretions for organo-therapeutic uses; heparin and its
salts; other human or animal substances prepared for
therapeutic or prophylactic uses, not elsewhere specified or
included
9. 3002 Animal blood prepared for therapeutic, prophylactic or
diagnostic uses; antisera and other blood fractions and modified
immunological products, whether or not obtained by means of
biotechnological processes; toxins, cultures of micro-
organisms (excluding yeasts) and similar products
10. 3003 Medicaments (excluding goods of heading 30.02, 30.05 or
30.06) consisting of two or more constituents which have been
mixed together for therapeutic or prophylactic uses, not put up
in measured doses or in forms or packings for retail sale,

46
 including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-
chemic systems medicaments
11. 3004 Medicaments (excluding goods of heading 30.02, 30.05 or
30.06) consisting of mixed or unmixed products for therapeutic
or prophylactic uses, put up in measured doses (including those
in the form of transdermal administration systems) or in forms
or packings for retail sale, including Ayurvaedic, Unani,
homoeopathic siddha or Bio-chemic systems medicaments, put
up for retail sale
12. 3005 Wadding, gauze, bandages and similar articles (for example,
dressings, adhesive plasters, poultices), impregnated or coated
with pharmaceutical substances or put up in forms or packings
for retail sale for medical, surgical, dental or veterinary
purposes
13. 3006 Pharmaceutical goods specified in Note 4 to this Chapter [i.e.
Sterile surgical catgut, similar sterile suture materials
(including sterile absorbable surgical or dental yarns) and
sterile tissue adhesives for surgical wound closure; sterile
laminaria and sterile laminaria tents; sterile absorbable surgical
or dental haemostatics; sterile surgical or denatal adhesion
barriers, whether or not absorbable; Waste pharmaceuticals]
[other than contraceptives and Ostomy appliances]
14. 3822 All diagnostic kits and reagents
15. 4015 Surgical rubber gloves or medical examination rubber gloves
16. 90 or any other Blood glucose monitoring system (Glucometer) and test strips
Chapter
17. 90 or any other Patent Ductus Arteriousus / Atrial Septal Defect occlusion
Chapter device
18. 9004 Spectacles and goggles for correcting vision
19. 9018 Instruments and appliances used in medical, surgical, dental or
veterinary sciences, including scintigraphic apparatus, other
electro-medical apparatus and sight-testing instruments
20. 9019 Mechano-therapy appliances; massage apparatus;
psychological aptitude-testing apparatus; ozone therapy,
oxygen therapy, aerosol therapy, artificial respiration or other
therapeutic respiration apparatus
21. 9020 Other breathing appliances and gas masks, excluding protective
masks having neither mechanical parts nor replaceable filters
22. 9022 Apparatus based on the use of X-rays or of alpha, beta or
gamma radiations, for medical, surgical, dental or veterinary
uses, including radiography or radiotherapy apparatus, X-ray
tubes and other X-ray generators, high tension generators,

47
 control panels and desks, screens, examinations or treatment
tables, chairs and the light
23. 9804 Other Drugs and medicines intended for personal use

( 18% to 5%)

S. No. Chapter / Heading Description of Goods

/ Sub-heading /
Tariff item

1. 9025 Thermometers for medical, surgical, dental or veterinary usage

2. 9027 Instruments and apparatus for medical, surgical, dental or
veterinary uses for physical or chemical analysis.

9. EDUCATION

(5% to Nil)
S. No. Chapter / Heading Description of Goods
/ Sub-heading /
Tariff item

1. 4016 Erasers

(12% to Nil)

S. No. Chapter / Heading / Description of Goods

Sub-heading / Tariff
item

1. 4905 Maps and hydrographic or similar charts of all kinds,

including atlases, wall maps, topographical plans and
globes, printed
2. 8214 Pencil sharpeners
3. 9608, 9609 Pencils (including propelling or sliding pencils), crayons,
pastels, drawing charcoals and tailor’s chalk
4. 4820 Exercise book, graph book, & laboratory note book and
notebooks

48
 (12% to 5%)

S. No. Chapter / Heading / Description of Goods

Sub-heading / Tariff
item

1. 7310 or 7326 Mathematical boxes, geometry boxes and colour boxes

10. COMMON MAN ITEMS

(12% to 5%)
S. No. Chapter / Heading / Description of Goods
Sub-heading / Tariff
item

1. 33061010 Tooth powder

2. 3406 Candles, tapers and the like
3. 3605 00 10 All goods-safety matches
4. 3926 Feeding bottles
5. 4014 Nipples of feeding bottles
6. 4202 22 20 Hand bags and shopping bags, of cotton
7. 4202 22 30 Hand bags and shopping bags, of jute
8. 4419 Tableware and Kitchenware of wood
9. 6601 Umbrellas and sun umbrellas (including walking-stick
umbrellas, garden umbrellas and similar umbrellas)
10. 6603 Parts, trimmings and accessories of articles of heading 6601
or 6602
11. 6911 Tableware, kitchenware, other household articles and toilet
articles, of porcelain or china
12. 6912 Tableware, kitchenware, other household articles and toilet
articles, other than of porcelain or china
13. 7319 Sewing needles
14. 7321 Kerosene burners, kerosene stoves and wood burning stoves
of iron or steel
15. 7323 Table, kitchen or other household articles of iron & steel;
Utensils
16. 7418 Table, kitchen or other household articles of copper; Utensils
17. 7419 80 30 Brass Kerosene Pressure Stove
18. 7615 Table, kitchen or other household articles of aluminium;
Utensils
19. 8452 Sewing machines, other than book-sewing machine of
heading 8440; furniture, bases and covers specially designed

49
 for sewing machines; sewing machines needles and parts of
sewing machines
20. 8712 Bicycles and other cycles (including delivery tricycles), not
motorised
21. 8714 Parts and accessories of bicycles and other cycles (including
delivery tricycles), not motorised, of 8712
22. 9403 Furniture wholly made of bamboo, cane or rattan
23. 9405 Hurricane lanterns, Kerosene lamp / pressure lantern,
petromax, glass chimney, and parts thereof
24. 9615 Combs, hair-slides and the like; hairpins, curling pins,
curling grips, hair-curlers and the like, other than those of
heading 8516, and parts thereof
25. 9619 00 30, 9619 00 All goods- napkins and napkin liners for babies, clinical
40, or 9619 00 90 diapers

(18% to 5%)

S. No. Chapter / Heading Description of Goods

/ Sub-heading /
Tariff item

1. 3304 Talcum powder, Face powder

2. 3305 Hair oil, shampoo
3. 3306 Dental floss, toothpaste
4. 3307 Shaving cream, shaving lotion, aftershave lotion
5. 3401 Toilet Soap (other than industrial soap) in the form of
bars, cakes, moulded pieces or shapes
6. 96032100 Tooth brushes including dental-plate brushes

11. CONSUMER ELECTRONICS

( 28% to 18%)
S. No. Chapter / Heading Description of Goods
/ Sub-heading /
Tariff item

1. 8415 Air-conditioning machines, comprising a motor-driven fan

and elements for changing the temperature and humidity,
including those machines in which the humidity cannot be
separately regulated
2. 8422 Dish washing machines, household [8422 11 00] and other
[8422 19 00]

50
 3. 8528 Television sets (including LCD and LED television); Monitors
and projectors, not incorporating television reception
apparatus; reception apparatus for television, whether or not
incorporating radio-broadcast receiver or sound or video
recording or reproducing apparatus, set top box for television
and Television set (including LCD and LED television).

12. PAPER SECTOR

12% to Nil
S. No. Chapter / Heading Description of Goods
/ Sub-heading /
Tariff item
1 4802 Uncoated paper and paperboard used for exercise book, graph
book, laboratory notebook and notebooks

(12% to 5%)
S. No. Chapter / Description of Goods
Heading / Sub-
heading / Tariff
item

1. 4701 Mechanical wood pulp

2. 4703 Chemical wood pulp, soda or sulphate, other than dissolving
grades
3. 4704 Chemical wood pulp, sulphite, other than dissolving grades
4. 4705 Wood pulp obtained by a combination of mechanical and
chemical pulping processes
5. 4706 Pulps of fibres derived from recovered (waste and scrap) paper
or paperboard or of other fibrous cellulosic material
6. 4817 30 Boxes, pouches, wallets and writing compendiums, of paper or
paperboard, containing an assortment of paper stationery
7. 4819 10, 4819 20 Cartons, boxes and cases of,-
(a) Corrugated paper or paper boards; or
(b) Non-corrugated paper or paper board
8. 4823 Paper pulp moulded trays
9. 48 Paper splints for matches, whether or not waxed, Asphaltic
roofing sheets
10. 48 Paper Sack and Bio degradable bags

51
 (12% to 18%)

S. No. Chapter / Heading / Description of Goods

Sub-heading / Tariff
item
1. 4702 Chemical wood pulp, dissolving grades
2. 4802 Uncoated paper and paperboard, of a kind used for writing,
printing or other graphic purposes, and non-perforated
punch-cards and punch tape paper, in rolls or rectangular
(including square) sheets, of any size, other than paper of
heading 4801 or 4803[other than Uncoated paper and
paperboard used for exercise book, graph book, laboratory
notebook and notebooks]
3. 4804 Uncoated kraft paper and paperboard, in rolls or sheets,
other than that of heading 4802 or 4803
4. 4805 Other uncoated paper and paperboard, in rolls or sheets,
not further worked or processed than as specified in Note 3
to this Chapter
5. 4806 20 00 Greaseproof papers
6. 4806 40 10 Glassine papers
7. 4807 Composite paper and paperboard (made by sticking flat
layers of paper or paperboard together with an adhesive),
not surface-coated or impregnated, whether or not
internally reinforced, in rolls or sheets
8. 4808 Paper and paperboard, corrugated (with or without glued
flat surface sheets), creped, crinkled, embossed or
perforated, in rolls or sheets, other than paper of the kind
described in heading 4803
9. 4810 Paper and paperboard, coated on one or both sides with
kaolin (China clay) or other inorganic substances, with or
without a binder, and with no other coating, whether or not
surface-coloured, surface-decorated or printed, in rolls or
rectangular (including square) sheets of any size

52
 13. TRANSPORTATION SECTOR

(28% to 18%)

S. No. Chapter / Heading / Description of Goods

Sub-heading / Tariff
item
1. 4011 New pneumatic tyres, of rubber [other than of a kind used
on/in bicycles, cycle-rickshaws and three wheeled powered
cycle rickshaws; rear tractor tyres; and of a kind used on
aircraft]
2. 8701 Road tractors for semi-trailers of engine capacity more than
1800 cc
3. 8702 Motor vehicles for the transport of ten or more persons,
including the driver [other than buses for use in public
transport, which exclusively run on Bio-fuels]
4. 8703 Petrol, Liquefied petroleum gases (LPG) or compressed
natural gas (CNG) driven motor vehicles of engine capacity
not exceeding 1200cc and of length not exceeding 4000
mm.
5. 8703 Diesel driven motor vehicles of engine capacity not
exceeding 1500 cc and of length not exceeding 4000 mm.
6. 8702 or 8703 Motor vehicles cleared as ambulances duly fitted with all
the fitments, furniture and accessories necessary for an
ambulance from the factory manufacturing such motor
vehicles
7. 8703 Three wheeled vehicles
8. 8703 40, 8703 60 Motor vehicles with both spark-ignition internal
combustion reciprocating piston engine and electric motor
as motors for propulsion, of engine capacity not exceeding
1200cc and of length not exceeding 4000 mm
9. 8703 50, 8703 70 Motor vehicles with both compression-ignition internal
combustion piston engine [diesel-or semi diesel] and
electric motor as motors for propulsion, of engine capacity
not exceeding 1500 cc and of length not exceeding 4000
mm
10. 8704 Motor vehicles for the transport of goods [other than
Refrigerated motor vehicles]
11. 8706 Chassis fitted with engines, for the motor vehicles of
headings 8701 to 8705
12. 8707 Bodies (including cabs), for the motor vehicles of headings
8701 to 8705

53
 13. 8708 Parts and accessories of the motor vehicles of headings
8701 to 8705 [other than specified parts of tractors]
14. 8711 Motorcycles of engine capacity (including mopeds) and
cycles fitted with an auxiliary motor, with or without side-
cars, of an engine capacity not exceeding 350cc; side cars
15. 8714 Parts and accessories of vehicles of heading 8711
16. 8903 Rowing boats and canoes
17. 9401 20 00 Seats of a kind used for motor vehicles

(28% to 40%)

S. No. Chapter / Heading / Description of Goods

Sub-heading / Tariff
item
1. 8703 Motor cars and other motor vehicles principally designed for
the transport of persons (other than those of heading 8702),
including station wagons and racing cars, other than those
mentioned at Sr. Nos.4,5,6,7,8 and 9 of above table [wherein
28% to 18% is mentioned ]
2. 870340, 870360 Motor vehicles with both spark-ignition internal combustion
reciprocating piston engine and electric motor as motors for
propulsion, of engine capacity exceeding 1200cc or of
length exceeding 4000 mm
3. 870350, 870370 Motor vehicles with both compression-ignition internal
combustion piston engine [diesel-or semi diesel] and electric
motor as motors for propulsion, of engine capacity
exceeding 1500cc or of length exceeding 4000 mm
4. 8711 Motor cycles of engine capacity exceeding 350 cc
5. 8802 Aircraft for personal use.
6. 8903 Yacht and other vessels for pleasure or sports

14. SPORTS GOODS AND TOYS

(12% to 5%)

S. No. Chapter / Heading Description of Goods

/ Sub-heading /
Tariff item

1. 4203 Gloves specially designed for use in sports

2. 9503 Toys like tricycles, scooters, pedal cars etc. (including parts
and accessories thereof) [other than electronic toys]

54
 3. 9504 Playing cards, chess board, carom board and other board
games, like ludo, etc. [other than Video game consoles and
Machines]
4. 9506 Sports goods other than articles and equipment for general
physical exercise
5. 9507 Fishing rods, and other line fishing tackle; fish landing nets,
butterfly nets and similar nets; decoy “birds” (other than
those of heading 9208 or 9705) and similar hunting or
shooting requisites

15. DUTIABLE ARTICLES FOR PERSONAL USE (FOR IMPORTS)

(28% to 18%)

S. No. Chapter / Heading / Description of Goods

Sub-heading / Tariff
item

1. 9804 All dutiable articles intended for personal use

16. LEATHER SECTOR

(12% to 5%)
S. No. Chapter / Heading / Description of Goods
Sub-heading / Tariff
item

1. 4107 Leather further prepared after tanning or crusting,

including parchment-dressed leather, of bovine (including
buffalo) or equine animals, without hair on, whether or not
split, other than leather of heading 4114
2. 4112 Leather further prepared after tanning or crusting,
including parchment-dressed leather, of sheep or lamb,
without wool on, whether or not split, other than leather of
heading 4114
3. 4113 Leather further prepared after tanning or crusting,
including parchment-dressed leather, of other animals,
without wool or hair on, whether or not split, other than
leather of heading 4114
4. 4114 Chamois (including combination chamois) leather; patent
leather and patent laminated leather; metallised leather

55
 5. 4115 Composition leather with a basis of leather or leather fibre,
in slabs, sheets or strip, whether or not in rolls; parings and
other waste of leather or of composition leather, not suitable
for the manufacture of leather articles; leather dust, powder
and flour
6. 6701 Skins and other parts of birds with their feathers or down,
feathers, parts of feathers, down and articles thereof (other
than goods of heading 0505 and worked quills and scapes)

17. WOOD SECTOR

(12% to 5%)
S. No. Chapter / Heading / Description of Goods
Sub-heading / Tariff
item

1. 44 or any The following goods, namely: —

Chapter a. Cement Bonded Particle Board;
b. Jute Particle Board;
c. Rice Husk Board;
d. Glass-fibre Reinforced Gypsum Board (GRG)
e. Sisal-fibre Boards;
f. Bagasse Board; and
g. Cotton Stalk Particle Board
h. Particle/fibre board manufactured from agricultural
crop residues
2. 4404 Hoopwood; split poles; piles, pickets and stakes of wood,
pointed but not sawn lengthwise; wooden sticks, roughly
trimmed but not turned, bent or otherwise worked, suitable
for the manufacture of walking-sticks, umbrellas, tool
handles or the like
3. 4405 Wood wool; wood flour
4. 4406 Railway or tramway sleepers (cross-ties) of wood
5. 4408 Sheets for veneering (including those obtained by slicing
laminated wood), for plywood or for similar laminated wood
and other wood, sawn lengthwise, sliced or peeled, whether
or not planed, sanded, spliced or end-jointed, of a thickness
not exceeding 6 mm [for match splints]
6. 4409 Bamboo flooring
7. 4415 Packing cases, boxes, crates, drums and similar packings, of
wood; cable-drums of wood; pallets, box pallets and other
load boards, of wood; pallet collars of wood

56
 8. 4416 Casks, barrels, vats, tubs and other coopers’ products and
parts thereof, of wood, including staves
9. 4417 Tools, tool bodies, tool handles, broom or brush bodies and
handles, of wood; boot or shoe lasts and trees, of wood
10. 4418 Bamboo wood building joinery
11. 4420 Wood marquetry and inlaid wood; caskets and cases for
jewellery or cutlery, and similar articles, of wood; statuettes
and other ornaments, of wood; wooden articles of furniture
not falling in Chapter 94
12. 4421 Other articles of wood; such as clothes hangers, Spools,
cops, bobbins, sewing thread reels and the like of turned
wood for various textile machinery, Match splints, Pencil
slats, Parts of wood, namely oars, paddles and rudders for
ships, boats and other similar floating structures, Parts of
domestic decorative articles used as tableware and
kitchenware [other than Wood paving blocks, articles of
densified wood not elsewhere included or specified, Parts of
domestic decorative articles used as tableware and
kitchenware]
13. 4502 00 00 Natural cork, debacked or roughly squared, or in rectangular
(including square) blocks, plates, sheets or strip (including
sharp-edged blanks for corks or stoppers)
14. 4503 Articles of natural cork such as Corks and Stoppers,
Shuttlecock cork bottom
15. 4504 Agglomerated cork (with or without a binding substance)
and articles of agglomerated cork

18. DEFENCE

(12% to 5%)
S. No. Chapter / Heading / Description of Goods
Sub-heading / Tariff
item

1. 8525 60 Two-way radio (Walkie talkie) used by defence, police and

paramilitary forces etc
2. 8710 Tanks and other armoured fighting vehicles, motorised,
whether or not fitted with weapons, and parts of such
vehicles

57
 19. FOOTWEAR SECTOR

(12% to 5%)
S. No. Chapter / Heading / Description of Goods
Sub-heading / Tariff
item

1. 64 Footwear of sale value not exceeding Rs.2500 per pair

(Maintain at 18%)

S. No. Chapter / Heading / Description of Goods

Sub-heading / Tariff
item

1. 64 Footwear of sale value exceeding Rs.2500 per pair

20. MISCELLANEOUS ITEMS

(12% to 5%)
S. No. Chapter / Heading / Description of Goods
Sub-heading / Tariff
item

1. 01012100, 010129 Live horses

2. 2515 12 10 Marble and travertine blocks
3. 2516 Granite blocks
4. 29061110 Natural menthol
5. 29061110, 30, 3301 Following goods from natural menthol namely:
a. Menthol and menthol crystals
b. Peppermint (Mentha oil)
c. Fractionated/ de-terpinated mentha oil (DTMO)
d. De-mentholised oil(DMO)
e. Spearmint oil
f. Mentha piperita oil
6. 3701 Photographic plates and film for x-ray for medical use
7. 3705 Photographic plates and films, exposed and developed, other
than cinematographic film
8. 3706 Photographic plates and films, exposed and developed,
whether or not incorporating sound track or consisting only
of sound track, other than feature films
9. 3818 Silicon wafers
10. 3926 Plastic beads
11. 4007 Latex Rubber Thread

58
 12. 4016 Rubber bands
13. 6602 whips, riding-crops and the like
14. 6909 Pots, jars and similar articles of a kind used for the
conveyance and packing of goods of ceramic
15. 7015 10 Glasses for corrective spectacles and flint buttons
16. 7020 Globes for lamps and lanterns, Founts for kerosene wick
lamps, Glass chimneys for lamps and lanterns
17. 7310, 7323, 7612, or Milk cans made of Iron, Steel, or Aluminium
7615
18. 7317 Animal shoe nails
19. 8306 Bells, gongs and the like, non-electric, of base metal;
statuettes and other ornaments, of base metal; photograph,
picture or similar frames, of base metal; mirrors of base
metal; metal bidriware
20. 8420 Hand operated rubber roller
21. 9001 Contact lenses; Spectacle lenses
22. 9003 Frames and mountings for spectacles, goggles or the like,
and parts thereof
23. 9404 Coir products [except coir mattresses]
24. 9607 Slide fasteners and parts thereof

(12% to 18%)

S. No. Chapter / Heading / Description of Goods

Sub-heading / Tariff
item
1. 29061190 Other than natural menthol
2. 29061190, 30, 3301 Following goods made from other than natural menthol,
namely:
a. Menthol and menthol crystals
b. Peppermint (Mentha oil)
c. Fractionated/ de-terpinated mentha oil (DTMO)
d. De-mentholised oil(DMO)
e. Spearmint oil
f. Mentha piperita oil
3. 33074100 Odoriferous preparations which operate by burning (other
than agarbattis, lobhan, dhoop batti, dhoop, sambhrani)
4. 3826 Biodiesel (other than biodiesel supplied to Oil Marketing
Companies for blending with High Speed Diesel)
5. Any Chapter Goods specified in the List required in connection with :
(1) Petroleum operations undertaken under petroleum
exploration licenses or mining leases, granted by the
Government of India or any State Government to the Oil and

59
 S. No. Chapter / Heading / Description of Goods
Sub-heading / Tariff
item
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 / Description of Goods

Sub-heading / Tariff
item

1. 9302 Revolvers and pistols, other than those of heading 9303 or

9304
2. 9614 Smoking pipes (including pipe bowls) and cigar or cigarette
holders, and parts thereof

21. CONSTRUCTION SECTOR

(12% to 5%)

S. No. Chapter / Heading / Description of Goods

Sub-heading / Tariff
item

1. 68 Sand lime bricks or Stone inlay work

60
 (From 28% to 18%)

S. No. Chapter / Heading / Description of Goods

Sub-heading / Tariff
item
1. 2523 Portland cement, aluminous cement, slag cement, super
sulphate cement and similar hydraulic cements, whether or
not coloured or in the form of clinkers

22. HANDICRAFTS SECTOR

(12% to 5%)
S. No. Chapter / Heading / Description of Goods
Sub-heading /
Tariff item

1. 44, 68, 83 Idols of wood, stone [including marble] and metals [other
than those made of precious metals]
2. 6802 Statues, statuettes, pedestals; high or low reliefs, crosses,
figures of animals, bowls, vases, cups, cachou boxes,
writing sets, ashtrays, paper weights, artificial fruit and
foliage, etc.; other ornamental goods essentially of stone
3. 6913 Statues and other ornamental articles
4. 9601 Worked ivory, bone, tortoise shell, horn, antlers, mother of
pearl, and other animal carving material and articles of these
materials, articles of coral (including articles obtained by
moulding)
5. 9701 Paintings, drawings and pastels, executed entirely by
hand, other than drawings of heading 4906 and other
than hand-painted or hand-decorated manufactured
articles; collages, mosaics and similar decorative plaques
6. 9702 Original engravings, prints and lithographs
7. 9703 Original sculptures and statuary, in any material
8. 9705 Collections and collectors' pieces of zoological, botanical,
mineralogical, anatomical, historical, archaeological,
paleontological, ethnographic or numismatic interest [other
than numismatic coins]
9. 9706 Antiques of an age exceeding one hundred years
10. 3406 Handcrafted candles
11. 4202 22,4202 29, Handbags including pouches and purses;
4202 31 10, jewellery box
4202 31 90,
4202 32,4202 39

61
12. 4416, Carved wood products, art ware/decorative
4421 99 90 articles of wood (including inlay work, casks, barrel, vats)
13. 4414 Wooden frames for painting, photographs,
mirrors etc
14. 4420 Statuettes & other ornaments of wood, wood marquetry &
inlaid, jewellery box, wood lathe and lacquer work
[including lathe and lacquer work, ambadi sisal craft]
15. 4503 90 90 Art ware of cork [including articles of sholapith]
4504 90
16. 6117, 6214 Handmade/hand embroidered shawls of sale
value exceeding Rs. 2500 per piece
17. 6802 Carved stone products (e.g., statues, statuettes, figures
of animals, writing sets, ashtray, candle
stand)
18. 68159990 Stone art ware, stone inlay work
19. 691200 10, 6912 00 Tableware and kitchenware of clay and terracotta, other clay
20 articles
20. 6913 90 00 Statuettes & other ornamental ceramic articles
(incl blue potteries)
21. 7009 92 00 Ornamental framed mirrors
22. 7018 90 10 Glass statues [other than those of crystal]
23. 7020 00 90 Glass art ware [ incl. pots, jars, votive, cask, cake
cover, tulip bottle, vase ]
24. 7326 90 99 Art ware of iron
25. 7419 80 Art ware of brass, copper/ copper alloys, electro plated with
nickel/silver
26. 7616 99 90 Aluminium art ware
27. 8306 Bells, gongs and like, non-electric, of base metal; statuettes,
and other ornaments, of base metal; photograph, picture or
similar frames, of base metal; mirrors of base metal;
(including Bidriware, Panchloga artware, idol, Swamimalai
bronze icons, dhokra jaali)
28. 940510 Handcrafted lamps (including panchloga lamp)
29. 940150, Furniture of bamboo, rattan and cane
9403 80
30. 9503 Dolls or other toys made of wood or metal or
textile material [incl wooden toys of sawantwadi,
Channapatna toys, Thanjavur doll)
31. 9504 Ganjifa card
32. 9601 Worked articles of ivory, bone, tortoise shell, horn,
antlers, coral, mother of pearl, seashell
other animal carving material
33. 9602 Worked vegetable or mineral carving, articles thereof,

62
 articles of wax, of stearin, of natural
gums or natural resins or of modelling pastes etc, (including
articles of lac, shellac)
34. 9701 Hand paintings drawings and pastels (incl
Mysore painting, Rajasthan painting, Tanjore painting,
Palm leaf painting, basoli etc)
35. 9703 Original sculptures and statuary, in metal, stone or any
material
36. 4802 Handmade Paper and Paper board

23. OTHER MACHINERY

(12% to 5%)

S. Chapter / Heading / Sub- Description of Goods

No. heading / Tariff item

1. 8401 Fuel elements (cartridges), non-irradiated, for nuclear

reactors

(28% to 18%)
S. Chapter / Heading / Sub- Description of Goods
No. heading / Tariff item

1. 8407 Spark-ignition reciprocating or rotary internal combustion

piston engine [other than aircraft engines]
2. 8408 Compression-ignition internal combustion piston engines
(diesel or semi-diesel engines)
3. 8409 Parts suitable for use solely or principally with the engines
of heading 8407 or 8408
4. 8413 Pumps for dispensing fuel or lubricants of the type used in
filling stations or garages [8413 11], Fuel, lubricating or
cooling medium pumps for internal combustion piston
engines [8413 30]
5. 8507 Electric accumulators, including separators therefor,
whether or not rectangular (including square) other than
Lithium-ion battery and other Lithium-ion accumulators
including Lithium-ion power banks
6. 8511 Electrical ignition or starting equipment of a kind used for
spark-ignition or compression-ignition internal combustion
engines (for example, ignition magnetos, magneto-
dynamos, ignition coils, sparking plugs and glow plugs,

63
 starter motors); generators (for example, dynamos,
alternators) and cut-outs of a kind used in conjunction with
such engines

24. OTHER PROPOSALS

GST 28%/18% to 5%

S.No Chapter / Description of goods

Heading /
Sub-heading
/ Tariff item
1. 8806 Unmanned aircrafts

IGST 18% to Nil

S.No Chapter / Description of goods

Heading /
Sub-heading
/ Tariff item
1. 49 Technical documentation in respect of goods exempted under
notification No. 19/ 2019-Customs dated 06.07.2019.
2. 71 Natural Cut and Polished Diamonds up to 25 cents (1/4 carats)
imported under Diamond Imprest Authorization Scheme
3. Any chapter Works of art and antiques
4. 88, 8536 Flight Motion Simulator and its parts
5. 88, 8536 Target Motion Simulator and its parts
6. Any chapter Parts, sub-assemblies of HACFS
7. 84, 85 Low noise amplifier (Hermetic sealed), vent guide assembly-
Return, vent guide assembly-supply, vent guide assembly-NBC for
MRSAM system
8. 84, 85, 87, Parts and sub-assemblies of IADWS
90, 93
9. 88 Military transport aircraft (C-130, C-295MW)
10. 89 Deep Submergence Rescue Vessel
11. 89 Unmanned Underwater vessels/platforms
12. 8807 Ejection Seats for fighter aircrafts
13. 8506 High performance batteries for drones and specialised equipment
14. 8525 Communication devices including software defined radios with
component and accessories
15. 9019, 9020 Air diving, rebreather sets, diving systems, components and
accessories
16. 89 Sonobuoys for naval air assets
17. 93 Ship launched missiles

64
 18. 93 Rockets with calibre more than 100mm
19. 88 RPA (Remote Piloted Aircraft) for military use
20. Any chapter Parts, sub-assemblies, spares, accessories, tools, testing equipment,
literature for goods like artillery weapons, rifles, aircrafts etc.
except for 12.7mm SRCG, 155mm/45 Cal. Dhanush, L-70 Gun,
84mm RL Mk-III, AK-630 Naval Gun, Light machine gun, MAG
Gun.

*To be effective from a date to be notified based on discharging of entire loan and interest
liability on account of compensation cess.
*****

65
 Annexure-III
Services

S.No. HSN Code Description of Service From To

(i) Composite supply of works
contract services involving
predominantly earth work (that
is constituting more than 75 12% with ITC 18% with ITC
percent of the value of the
works contract) provided to
Government
(ii) Composite supply of works
contract provided by a sub-
1. 9954
contractor to the main contractor 12% with ITC 18% with ITC
providing services at (i) above
to Government
(iii) Composite supply of works
contract and associated services,
in respect of offshore works
12% with ITC 18% with ITC
contract relating to oil and gas
exploration and production in
offshore area
Supply of “hotel
accommodation” having value
of supply of a unit of
2. 9963 accommodation less than or 12% with ITC 5% without ITC
equal to seven thousand five
hundred rupees per unit per day
or equivalent
(i) Supply of Air transport of
passengers in other than 12% with ITC 18% with ITC
economy class
5% with ITC of 5% with ITC of
3. 9964
(ii) Supply of Passenger input services (in input services (in
transport by any motor vehicle the same line of the same line of
where fuel cost is included business) business)
12% with ITC 18% with ITC
5% without ITC 5% without ITC
(i) Supply of Transport of goods
(RCM/FCM) (RCM/FCM)
by GTA
4. 9965 12% with ITC 18% with ITC
(ii) Supply of transport of goods 5% without ITC
12% with ITC
in containers by rail by any 18% with ITC

66
 person other than Indian
Railways
(iii) Supply of transportation of 5% without ITC 5% without ITC
natural gas, petroleum crude,
motor spirit, high speed diesel 12% with ITC 18% with ITC
or ATF through pipeline
5%, where no
leg of transport
is through air,
with restricted
(iv) Supply of Multimodal
12% with ITC ITC (i.e. 5% of
transport of goods within India
input services of
goods
transportation).
18% with ITC
5% with ITC of 5% with ITC of
(i) Supply of Renting of any
input services (in input services (in
motor vehicle (with operator)
the same line of the same line of
designed to carry passengers
business) business)
where the cost of fuel is
12% with ITC
included in consideration 18% with ITC
5. 9966
5% with ITC of
(ii) Supply of Renting of goods
input services (in
carriage (with operator) where
12% with ITC the same line of
fuel cost is included in
business)
consideration
18% with ITC
(i) Local delivery services

(This service is currently taxed 18% with

at the rate of 18% with ITC as 18% with ITC ITC (no
this is covered under SAC change)
996813 – under the Group
Postal and Courier Services)
9968 • Local
6. delivery
services to be
Not currently notified
(ii) Supply of local delivery
notified under under section
services through Electronic
section 9(5) of 9(5) of the
Commerce Operator (ECO)
the CGST Act CGST Act in
cases where
the person
supplying

67
 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.
Supply of Service of third-party
7. 9971 12% with ITC 5% with ITC
insurance of “goods carriage”
Leasing or rental services,
without operator, of goods 28% With ITC 40% with ITC
8. 9973
which will attract (28%) 40%
GST
Other professional, technical
and business services relating to
9. 9983 exploration, mining or drilling 12% with ITC 18% with ITC
of petroleum crude or natural
gas or both;
Support services to exploration,
10, 9986 mining or drilling of petroleum 12% with ITC 18% with ITC
crude or natural gas or both.
(i) Supply of services by way of
job work in relation to 12% with ITC 5% with ITC
11. 9988 umbrella
(ii) Supply of job work services
12% with ITC 5% with ITC
or any treatment or process in

68
 relation to printing of all goods
falling under Chapter 48 or 49,
which attract GST @12% 5%
(iii) Supply of job work in
relation to bricks which attract 12% with ITC 5% with ITC
GST at the rate of 5%
(iv) Supply of job-work services
in relation goods falling under
Chapter 30 in the First Schedule
12% with ITC 5% with ITC
to the Customs Tariff Act, 1975
(51of 1975) (pharmaceutical
products)
(v) Supply of job-work services
in relation to Hides, skins and
leather falling under Chapter 41 12% with ITC 5% with ITC
in the First Schedule to the
Customs Tariff Act, 1975
(vi) Supply of job-work not
elsewhere covered (residual 12% with ITC 18% with ITC
entry)
(i) Services by way of treatment
of effluents by a Common 12% with ITC 5% with ITC
Effluent Treatment Plant;
(ii) Services by way of treatment
12. 9994 or disposal of biomedical waste
or the processes incidental
12% with ITC 5% with ITC
thereto by a common bio-
medical waste treatment facility
to a clinical establishment.
(i) Services by way of admission
to exhibition of cinematograph
films where price of admission 12% with ITC 5% with ITC
ticket is one hundred rupees or
less.
(ii) Admission to casinos, race
13. 9996
clubs, any place having casinos
28% With ITC 40% with ITC
or race clubs, or sporting events
like the IPL.
(iii) Services by a race club for
28% With ITC 40% with ITC
licensing of bookmakers in such
club.

69
 Beauty and physical well-being
services falling under group
99972
14. 9997 18% with ITC 5% without ITC
[This service is currently taxed
at the rate of 18% with ITC as
this is covered under SAC 9997]

Specified Actionable Claims

(betting, casinos, gambling,
horse racing, lottery, online
money gaming) defined as
goods
28% With ITC 40% with ITC
15. Any chapter
(Corresponding changes in the
lottery valuation rules are also
being carried out)

A. Services Proposed to be exempted

S.No. HSN Code Description of Service From To

(i) All individual health
insurance, along with 18% with ITC Exemption
reinsurance thereof
1 9971
(ii) All individual life
insurance, along with 18% with ITC Exemption
reinsurance thereof

*****

70
 Annexure-IV

Services

TRANSPORTATION SECTOR

S.No. Entry From To

Supply of Air transport of passengers
1 12% with ITC 18% with ITC
in other than economy class
5% with ITC of input 5% with ITC of input
Supply of Passenger transport by any
services (in the same services (in the same
2 motor vehicle where fuel cost is
line of business) line of business)
included
12% with ITC 18% with ITC
Supply of transport of goods in 5% without ITC
3 containers by rail by any person other 12% with ITC
18% with ITC
than Indian Railways
Supply of transportation of natural gas, 5% without ITC 5% without ITC
4 petroleum crude, motor spirit, high
12% with ITC 18% with ITC
speed diesel or ATF through pipeline
5% without ITC 5% without ITC
5 Supply of Transport of goods by GTA (RCM/FCM) (RCM/FCM)
12% with ITC 18% with ITC
5% with ITC of input 5% with ITC of input
Supply of Renting of any motor vehicle
services (in the same services (in the same
(with operator) of any motor vehicle
6 line of business) line of business)
designed to carry passengers where the
12% with ITC
cost of fuel is included in consideration 18% with ITC

5% with ITC of input

Supply of Renting of goods carriage
services (in the same
7 (with operator) where fuel cost is 12% with ITC
line of business)
included in consideration
18% with ITC
5%, where no leg of
Supply of Multimodal transport of
8 12% with ITC transport is through
goods within India
air, with restricted

71
 ITC (i.e. 5% of input
services of goods
transportation).
18% with ITC

JOB WORK SECTOR

S.No. Entry From To

Supply of services by way of job
1 12% with ITC 5% with ITC
work in relation to umbrella
Supply of job work services or any
treatment or process in relation to
2 printing of all goods falling under 12% with ITC 5% with ITC
Chapter 48 or 49, which attract GST
@(12%) 5%
Supply of job work in relation to
3 bricks which attract GST at the rate 12% with ITC 5% with ITC
of 5%
Supply of job-work services in
relation goods falling under Chapter
4 30 in the First Schedule to the 12% with ITC 5% with ITC
Customs Tariff Act, 1975 (51of
1975) (pharmaceutical products)
Supply of job-work services in
relation to Hides, skins and leather
5 falling under Chapter 41 in the First 12% with ITC 5% with ITC
Schedule to the Customs Tariff Act,
1975
Supply of job-work not elsewhere
6 12% with ITC 18% with ITC
covered (residual entry)

CONSTRUCTION SECTOR

S.No. Entry From To

Composite supply of works contract
and associated services, in respect of
1 offshore works contract relating to oil 12% with ITC 18% with ITC
and gas exploration and production in
offshore area

72
 Composite supply of works contract
involving predominantly earth work
2 (that is, constituting more than 75per 12% with ITC 18% with ITC
cent. of the value of the works
contract) provided to Government
Composite supply of works contract
provided by a sub-contractor to the
3 12% with ITC 18% with ITC
main contractor providing services at
Sl. No. 2 above to Government

LOCAL DELIVERY SERVICES

S.No. Entry From To

Local delivery services

(This service is currently taxed at the 18% with ITC (no

18% with ITC
rate of 18% with ITC as this is covered change)
under SAC 996813 – under the Group
Postal and Courier Services)
• 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
1
such services
through electronic
Supply of local delivery services Not currently notified
commerce
through Electronic Commerce under section 9(5) of
operator is not
Operator (ECO) the CGST Act
liable for
registration under
GST
• The applicable
rate on such
services to be
18%.
• Local delivery
services provided
by and through
ECO to be

73
 excluded from the
scope of GTA
services.

OTHER SERVICES

S.No. Entry From To

Supply of Service of third-party
1 12% with ITC 5% with ITC
insurance of “goods carriage”
Services by way of admission to
exhibition of cinematograph films
2 12% with ITC 5% with ITC
where price of admission ticket is one
hundred rupees or less.
Services by way of treatment of
3 effluents by a Common Effluent 12% with ITC 5% with ITC
Treatment Plant;
Services by way of treatment or
disposal of biomedical waste or the
processes incidental thereto by a
4 12% with ITC 5% with ITC
common bio-medical waste treatment
facility to a clinical establishment.

Supply of “hotel accommodation”

having value of supply of a unit of
4 accommodation less than or equal to 12% with ITC 5% without ITC
seven thousand five hundred rupees
per unit per day or equivalent
Other professional, technical and
business services relating to
5 exploration, mining or drilling of 12% with ITC 18% with ITC
petroleum crude or natural gas or
both;
Support services to exploration,
mining or drilling of petroleum crude
6 12% with ITC 18% with ITC
or natural gas or both.

Beauty and physical well-being

7 services falling under group 99972 18% with ITC 5% without ITC

74
 [This service is currently taxed at the
rate of 18% with ITC as this is covered
under SAC 9997]

(28% to 40%)

S.No. Entry From To

Admission to casinos, race clubs, any
1 place having casinos or race clubs, or 28% With ITC 40% with ITC
sporting events like the IPL.
Services by a race club for licensing 28% With ITC 40% with ITC
2
of bookmakers in such club.
Leasing or rental services, without
28% With ITC 40% with ITC
3 operator, of goods which will attract
(28%) 40% GST
Specified Actionable Claims (betting,
casinos, gambling, horse racing,
lottery, online money gaming) defined
as goods
28% With ITC 40% with ITC
4
(Corresponding changes in the lottery
valuation rules are also being carried
out)

C. Services Proposed to be exempted

LIFE AND HEALTH INSURANCE

S.No. Entry From To

All individual health
1 insurance, along with 18% with ITC Exemption
reinsurance thereof

75
 All individual life
2 insurance, along with 18% with ITC Exemption
reinsurance thereof

*****

76
 Annexure -V
MEASURES FOR FACILITATION OF TRADE

1. Sanction of risk-based provisional refund to facilitate refund claims on account of

zero-rated supply of goods or services or both (i.e. export of goods or services or both or
supply to a Special Economic Zone developer/unit for authorised operations.): The
Council recommended amendment in rule 91(2) of CGST Rules, 2017 to provide for sanction
of 90% of refund claimed as provisional refund by the proper officer on the basis of
identification and evaluation of risk by the system. However, in exceptional cases, the proper
officer may for reasons to be recorded in writing, instead of granting refund on provisional
basis proceed with the detailed scrutiny of the refund claim.

The Council recommended issuance of a notification to notify certain category of

registered persons who may not be granted refund on provisional basis. This provision shall be
operationalised from 1st November, 2025.

2. Proposal for Risk-Based Provisional Sanction of refunds arising out of inverted

duty structure (IDS): The Council recommended amending section 54(6) of the CGST Act,
2017, to provide for sanction of 90% of refund claimed on provisional basis, in cases arising
out of inverted duty structure, on similar lines as is presently available for refund in respect of
zero-rated supply.

It has been decided by the Central Government that, pending requisite amendments in
CGST Act, 2017, instructions shall be issued by the Central Board of Indirect Taxes and
Customs (CBIC) to direct Central Tax field formations for grant of provisional refund
equivalent to 90% of amount claimed as refund, arising out of Inverted Duty Structure on the
basis of identification and evaluation of risk by the system, as in the case of provisional refunds
on account of zero-rated supplies. This shall be operationalized from 1st November, 2025.

3. Amendment in CGST Act to provide for GST Refunds in respect of low value
export consignments: The Council recommended amendment to section 54(14) of the CGST
Act, 2017 so as to remove the threshold limit for refunds arising out of exports made with
payment of tax. This will particularly help small exporters making exports through courier,
postal mode etc.

4. Simplified GST Registration Scheme for Small and Low-Risk Businesses: In order
to simplify the registration process, the Council has recommended the introduction of an

77
optional simplified GST registration scheme wherein registration shall be granted on an
automated basis within three working days from the date of submission of application in case
of low risk applicants and applicants who based on their own assessment, determine that their
output tax liability on supplies to registered persons will not exceed Rs. 2.5 lakh per month
(inclusive of CGST, SGST/UTGST and IGST). The scheme will provide for voluntary opting
into and withdrawal from the scheme.

This will benefit around 96% of new applicants applying for GST registration. This
shall be operationalized from 1st November, 2025.

5. Introduction of Simplified Registration Scheme for small suppliers supplying

through electronic commerce operators: The Council approved in-principle, the concept of
a simplified GST registration mechanism for small suppliers making supplies through e-
commerce operators (ECOs) across multiple States facing challenges in maintaining principal
place of business in each State as currently required under the GST framework. The detailed
modalities for operationalizing the said scheme will be placed before GST Council.
It will ease compliance for such suppliers and facilitate their participation in e-
commerce across States.

6. Amendment in place of supply provisions for intermediary services under section

13(8) of the IGST Act: The Council recommended omission of clause (b) of section 13(8) of
IGST Act 2017. Accordingly, after the said law amendment, the place of supply for
“intermediary services” will be determined as per the default provision under section 13(2) of
the IGST Act, 2017 i.e. the location of the recipient of such services. This will help Indian
exporters of such services to claim export benefits.

7.1 Amendment of section 15 and section 34 of CGST Act, 2017 in respect of Post Sale
Discount: The Council has recommended:

• To omit section 15(3)(b)(i) of CGST Act, 2017 thereby omitting the requirement of
establishing the discount in terms of an agreement entered into before or at the time of
such supply and specifically linking of the same with relevant invoices,

• To amend section 15(3)(b) of CGST Act, 2017 to provide that discount should be
granted through a credit note issued under section 34 of the CGST Act and to
correspondingly amend section 34 to include a reference to section 15(3)(b), so as to

78
 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, -

i. non-reversal of Input Tax Credit on account of post-sale discount through

financial/commercial credit note;
ii. treatment of the post-sale discount provided by manufacturer to the dealer as
additional consideration, in the transaction between dealer and end-customer;
iii. treatment of post-sale discount as consideration lieu of promotional activities
etc. performed by the dealer.

C. OTHER MEASURES PERTAINING TO LAW & PROCEDURE

8. The Council recommended retail sale price-based valuation under GST for Pan Masala,
Cigarettes, Gutkha, Chewing Tobacco, Zarda, Scented tobacco and Unmanufactured Tobacco.
Accordingly, consequent amendments in CGST Rules, 2017 and notifications will be carried
out.

Note: The recommendations of the GST Council have been presented in this release containing
major item of decisions in simple language for information of the stakeholders. The same would
be given effect through the relevant circulars/ notifications/ law amendments which alone shall
have the force of law.

*****

79
80