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of <h1>Tariff heading 1404 excluding subheadings 1404 90 40 and 1404 90 60 taxed at 5% GST from 22 September 2025</h1> Tariff heading 1404 (excluding subheadings 1404 90 40 and 1404 90 60) classifies certain vegetable products not elsewhere specified and subjects them to GST at 5% effective 22-09-2025. Examples include cotton linters, soap nuts, hard seeds, pips, hulls and nuts used primarily for carving, rudraksha seeds, bidi wrapper leaves (tendu) and Indian katha, with exclusions for betel leaves and unworked coconut shell. The rate change takes effect per the relevant government notification dated 17-09-2025.
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