Live asses, mules and hinnies NOTES:- See Notification No. 10/2025-Integrat...
Live bovine animals NOTES:- See Notification No. 10/2025-Integrated Tax (Ra...
Live swine NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) dated 17-0...
Live sheep and goats NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) ...
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guin...
Other live animals such as Mammals, Birds, Insects NOTES:- See Notification No. ...
Meat of bovine animals, fresh or chilled NOTES:- See Notification No. 10/2025-In...
All goods, fresh or chilled NOTES:- See Notification No. 10/2025-Integrated Tax ...
All goods, other than fresh or chilled, other than pre-packaged and labelled NOTES:...
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than good...
Live fish NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) dated 17-09...
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 ...
All goods, fresh or chilled NOTES:- See Notification No. 10/2025-Integrated Tax ...
All goods, other than fresh or chilled, and other than pre-packaged and labelled NO...
Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor cont...
Curd, Lassi, Butter milk, other than pre-packaged and labelled NOTES:- See Notif...
Chena or paneer, whether or not pre-packaged and labelled NOTES:- See Notificati...
Birds' eggs, in shell, fresh, preserved or cooked NOTES:- See Notification N...
Natural honey, other than pre-packaged and labelled NOTES:- See Notification No....
Human hair, unworked, whether or not washed or scoured; waste of human hair NOTES:-...
All goods, fresh or chilled NOTES:- See Notification No. 10/2025-Integrated Tax ...
All goods, other than fresh or chilled, other than pre-packaged and labelled NOTES:...
All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), tre...
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. ...
Semen including frozen semen NOTES:- See Notification No. 10/2025-Integrated Tax...
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage ...
Potatoes, fresh or chilled NOTES:- See Notification No. 10/2025-Integrated Tax (...
Tomatoes, fresh or chilled NOTES:- See Notification No. 10/2025-Integrated Tax (...
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled N...
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled ...
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled NOTES:- ...
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chi...
Cucumbers and gherkins, fresh or chilled NOTES:- See Notification No. 10/2025-In...
Leguminous vegetables, shelled or unshelled, fresh or chilled. NOTES:- See Notif...
Other vegetables, fresh or chilled. NOTES:- See Notification No. 10/2025-Integra...
Vegetables (uncooked or cooked by steaming or boiling in water), frozen NOTES:- ...
Vegetables provisionally preserved, but unsuitable in that state for immediate consumption ...
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared ...
Dried leguminous vegetables, shelled, whether or not skinned or split other than pre-packaged and la...
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with hig...
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with hig...
Dried makhana, whether or not shelled or peeled, other than pre-packaged and labelled ...
Coconuts, fresh or dried, whether or not shelled or peeled NOTES:- See Notificat...
Brazil nuts, fresh, whether or not shelled or peeled NOTES:- See Notification No...
Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castane...
Bananas, including plantains, fresh or dried NOTES:- See Notification No. 10/202...
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. NOTES:-
...
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings ...
Grapes, fresh NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) dated 1...
Melons (including watermelons) and papaws (papayas), fresh NOTES:- See Notificat...
Apples, pears and quinces, fresh NOTES:- See Notification No. 10/2025-Integrated...
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh NOTES:-
...
Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, whi...
Tamarind dried NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) dated ...
Peel of citrus fruit or melons (including watermelons), fresh. NOTES:- See Notif...
All goods of seed quality NOTES:- See Notification No. 10/2025-Integrated Tax (R...
Coffee beans, not roasted NOTES:- See Notification No. 10/2025-Integrated Tax (R...
Unprocessed green leaves of tea NOTES:- See Notification No. 10/2025-Integrated ...
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries of seed quality &nbs...
Fresh ginger, other than in processed form NOTES:- See Notification No. 10/2025-...
Fresh turmeric, other than in processed form NOTES:- See Notification No. 10/202...
Wheat and meslin, other than pre-packaged and labelled NOTES:- See Notification ...
Rye, other than pre-packaged and labelled NOTES:- See Notification No. 10/2025-I...
Barley, other than pre-packaged and labelled NOTES:- See Notification No. 10/202...
Oats, other than pre-packaged and labelled NOTES:- See Notification No. 10/2025-...
Maize (corn), other than pre-packaged and labelled NOTES:- See Notification No. ...
Rice, other than pre-packaged and labelled NOTES:- See Notification No. 10/2025-...
Grain sorghum, other than pre-packaged and labelled NOTES:- See Notification No....
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, other than pre-packaged...
Wheat or meslin flour, other than pre-packaged and labelled NOTES:- See Notifica...
Cereal flours other than of wheat or meslin, maize (corn) flour, rye flour etc, other than pre-packa...
Cereal groats, meal and pellets, other than pre-packaged and labelled NOTES:- Se...
Cereal grains hulled NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) ...
Flour, meal, powder, flakes, granules or pellets of potatoes, other than pre-packaged and labelled ...
Flour, meal, powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar mea...
Guar meal NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) dated 17-09...
All goods of seed quality NOTES:- See Notification No. 10/2025-Integrated Tax (R...
Soya beans, whether or not broken, of seed quality NOTES:- See Notification No. ...
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality &...
Linseed, whether or not broken, of seed quality NOTES:- See Notification No. 10/...
Rape or colza seeds, whether or not broken, of seed quality NOTES:- See Notifica...
Sunflower seeds, whether or not broken, of seed quality NOTES:- See Notification...
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, S...
Seeds, fruit and spores, of a kind used for sowing. Explanation: This entry does not cover seeds mea...
Hop cones, fresh NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) date...
Hop cones, neither ground nor powdered nor in the form of pellets NOTES:- See No...
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in p...
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled ...
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellet...
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetc...
Lac and Shellac NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) dated...
Sal leaves, siali leaves, sisal leaves, sabai grass NOTES:- See Notification No....
Betel leaves NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) dated 17...
Coconut shell, unworked NOTES:- See Notification No. 10/2025-Integrated Tax (Rat...
Vegetable materials, for manufacture of jhadoo or broom sticks NOTES:- See Notif...
(i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and ...
Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other t...
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice...
Pappad, by whatever name it is known NOTES:- See Notification No. 10/2025-Integr...
Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other India...
Tender coconut water other than pre-packaged and labelled NOTES:- See Notificati...
Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc &...
Water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water s...
Non-alcoholic Toddy, Neera including date and palm neera NOTES:- See Notificatio...
Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, ha...
De-oiled rice bran NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) da...
Cotton seed oil cake NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) ...
Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda NOTE...
Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous s...
Uranium Ore concentrate NOTES:- See Notification No. 10/2025-Integrated Tax (Rat...
Electrical energy NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) dat...
Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 &nbs...
Drugs or medicines listed in Annexure I NOTES:- See Notification No. 10/2025-Int...
Human Blood and its components NOTES:- See Notification No. 10/2025-Integrated T...
All types of contraceptives NOTES:- See Notification No. 10/2025-Integrated Tax ...
All goods and organic manure, other than pre-packaged and labelled NOTES:- See N...
Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur, Alta NOTES:- See ...
Municipal waste, sewage sludge, clinical waste NOTES:- See Notification No. 10/2...
Plastic bangles NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) dated...
Condoms and contraceptives NOTES:- See Notification No. 10/2025-Integrated Tax (...
Erasers NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2...
Firewood or fuel wood NOTES:- See Notification No. 10/2025-Integrated Tax (Rate)...
Wood charcoal (including shell or nut charcoal), whether or not agglomerated NOTES:...
Deities made of stone, marble or wood NOTES:- See Notification No. 10/2025-Integ...
Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass...
Plates and cups made up of all kinds of leaves/ flowers/bark NOTES:- See Notific...
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vend...
Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, in ro...
Postal items, like envelope, Post card etc., sold by Government NOTES:- See Noti...
Exercise book, graph book, laboratory note book and notebooks NOTES:- See Notifi...
Rupee notes or coins when sold to Reserve Bank of India or the Government of India ...
Printed books, including Braille books NOTES:- See Notification No. 10/2025-Inte...
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
...
Children's picture, drawing or colouring books NOTES:- See Notification No. ...
Music, printed or in manuscript, whether or not bound or illustrated NOTES:- See...
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical pl...
Duty Credit Scrips NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) da...
Silkworm laying, cocoon NOTES:- See Notification No. 10/2025-Integrated Tax (Rat...
Raw silk NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-...
Silk waste NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) dated 17-0...
Wool, not carded or combed NOTES:- See Notification No. 10/2025-Integrated Tax (...
Fine or coarse animal hair, not carded or combed NOTES:- See Notification No. 10...
Waste of wool or of fine or coarse animal hair NOTES:- See Notification No. 10/2...
Gandhi Topi, Khadi yarn NOTES:- See Notification No. 10/2025-Integrated Tax (Rat...
Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institu...
Jute fibres, raw or processed but not spun NOTES:- See Notification No. 10/2025-...
Coconut, coir fibre NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) d...
Coir pith compost other than pre-packaged and labelled NOTES:- See Notification ...
Indian National Flag NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) ...
Human hair, dressed, thinned, bleached or otherwise worked NOTES:- See Notificat...
Earthen pot and clay lamps NOTES:- See Notification No. 10/2025-Integrated Tax (...
Idols made of clay NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) da...
Glass bangles (except those made from precious metals) NOTES:- See Notification ...
Bangles of lac/shellac NOTES:- See Notification No. 10/2025-Integrated Tax (Rate...
Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels,...
Pencil sharpeners NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) dat...
Charkha for hand spinning of yarns, including amber charkha NOTES:- See Notifica...
Handloom [weaving machinery] NOTES:- See Notification No. 10/2025-Integrated Tax...
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles NOT...
Hearing aids NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) dated 17...
Indigenous handmade musical instruments as listed in Annexure II NOTES:- See Not...
Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound...
Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or d...
Slates NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-20...
Sanitary towels (pads) or sanitary napkins; tampons] NOTES:- See Notification No...
Passenger baggage NOTES:- See Notification No. 10/2025-Integrated Tax (Rate) dat...
Puja samagri namely:- [(i)] Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixtur...
Supply of lottery by any person other than State Government, Union Territory or Local authority subj...
Supply of goods by a Government entity to Central Government, State Government, Union Territory, loc...
Parts for manufacture of hearing aids NOTES:- See Notification No. 10/2025-Integ...
Rakhi (other than those made of goods falling under Chapter 71) NOTES:- See Noti...
Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any St...
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