Live horses NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17-0...
All goods, other than fresh or chilled, pre-packaged and labelled Meaning of pre-p...
All goods, other than fresh or chilled, pre-packaged and labelled Meaning of pre-p...
Milk and cream, concentrated or containing added sugar or other sweetening matter, including condens...
Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated ...
Whey, whether or not concentrated or containing added sugar or other sweetening matter; products con...
Butter and other fats and oils derived from milk, including ghee; dairy spreads NOT...
Cheese, other than chena or paneer NOTES:- See Notification No. 9/2025-Integrate...
Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in wate...
Natural honey, pre-packaged and labelled Meaning of pre-packaged and labelled, As ...
Insects and other edible products of animal origin, not elsewhere specified or included ...
Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste...
All goods, other than fresh or chilled, pre-packaged and labelled Meaning of pre-p...
Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether...
Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut ...
Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of mollusc...
Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other anim...
Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human...
Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower NOTES:-...
Dried leguminous vegetables, shelled, whether or not skinned or split pre-packaged and labelled; Gua...
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with hig...
Cashew nuts, whether or not shelled or peeled, desiccated coconuts; Brazil nuts, dried, whether or n...
Dried areca nuts, whether or not shelled or peeled; Other nuts, dried, whether or not shelled or pee...
Chestnuts (singhada), dried whether or not shelled or peeled NOTES:- See Notific...
Dried makhana, whether or not shelled or peeled pre-packaged and labelled Meaning of&nb...
Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried ...
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings ...
Grapes, dried, and raisins NOTES:- See Notification No. 9/2025-Integrated Tax (R...
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containin...
Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur w...
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter ...
Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in ...
Coffee roasted, whether or not decaffeinated; coffee husks and skins; coffee substitutes containing ...
Tea, whether or not flavoured [other than unprocessed green leaves of tea] NOTES:-
...
Mate NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 ...
Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus P...
Vanilla NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-20...
Cinnamon and cinnamon-tree flowers NOTES:- See Notification No. 9/2025-Integrate...
Cloves (whole fruit, cloves and stems) NOTES:- See Notification No. 9/2025-Integ...
Nutmeg, mace and cardamoms NOTES:- See Notification No. 9/2025-Integrated Tax (R...
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed qua...
Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay le...
Wheat and meslin, pre-packaged and labelled Meaning of pre-packaged and labelled, ...
Rye, pre-packaged and labelled Meaning of pre-packaged and labelled, As per Sub-cl...
Barley, pre-packaged and labelled Meaning of pre-packaged and labelled, As per Sub...
Oats, pre-packaged and labelled Meaning of pre-packaged and labelled, As per Sub-c...
Maize (corn), pre-packaged and labelled Meaning of pre-packaged and labelled, As p...
Rice, pre-packaged and labelled Meaning of pre-packaged and labelled, As per Sub-c...
Grain sorghum, pre-packaged and labelled Meaning of pre-packaged and labelled, As ...
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, pre-packaged and labell...
Wheat or meslin flour, pre-packaged and labelled Meaning of pre-packaged and label...
Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc., pre-packaged a...
Cereal groats, meal and pellets, including suji and dalia, prepackaged and labelled Mea...
Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except ric...
Flour, meal, powder, flakes, granules and pellets of potatoes, prepackaged and labelled ...
Flour, meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar ...
Malt, whether or not roasted NOTES:- See Notification No. 9/2025-Integrated Tax ...
Starches; inulin NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated...
Wheat gluten, whether or not dried NOTES:- See Notification No. 9/2025-Integrate...
All goods other than of seed quality NOTES:- See Notification No. 9/2025-Integra...
Soya beans, whether or not broken other than of seed quality. NOTES:- See Notifi...
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed qu...
Copra NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025...
Linseed, whether or not broken other than of seed quality. NOTES:- See Notificat...
Rape or colza seeds, whether or not broken other than of seed quality. NOTES:- S...
Sunflower seeds, whether or not broken other than of seed quality NOTES:- See No...
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, S...
Flour and meals of oil seeds or oleaginous fruits, other than those of mustard NOTE...
Tamarind seeds meant for any use other than sowing NOTES:- See Notification No. ...
Hop cones, ground, powdered or in the form of pellets; lupulin NOTES:- See Notif...
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, frozen or dried, whether or not g...
Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac];...
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilag...
Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rus...
Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seed...
Mehendi paste in cones NOTES:- See Notification No. 9/2025-Integrated Tax (Rate)...
Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 ...
Fats of bovine animals, sheep or goats, other than those of heading 1503 NOTES:- ...
Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise ...
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemic...
Wool grease and fatty substances derived therefrom (including lanolin) NOTES:- S...
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
...
Soya-bean oil and its fractions, whether or not refined, but not chemically modified ...
Ground-nut oil and its fractions, whether or not refined, but not chemically modified ...
Olive oil and its fractions, whether or not refined, but not chemically modified NO...
Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemica...
Palm oil and its fractions, whether or not refined, but not chemically modified. NO...
Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not ...
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not c...
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modifie...
Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether...
Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-est...
Animal or microbial fats and animal or microbial oils and their fractions, partly or wholly hydrogen...
Margarine, linoxyn; Edible mixtures or preparations of animal, vegetable or microbial fats or oils o...
Animal, vegetable or microbial fats and oils their fractions, boiled, oxidised, dehydrated, sulphuri...
Glycerol, crude; glycerol waters and glycerol lyes NOTES:- See Notification No. ...
Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or n...
Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes &n...
Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on the...
Other prepared or preserved meat, meat offal, blood or insects NOTES:- See Notif...
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
...
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs N...
Crustaceans, molluscs and other aquatic invertebrates prepared or preserved NOTES:-...
Cane or beet sugar and chemically pure sucrose, in solid form including refined sugar containing add...
Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, Khandsari Sugar, Rab, pre-packag...
Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidan...
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar...
Molasses NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2...
Sugar confectionary (including white chocolate), not containing cocoa, sugar boiled confectionary ...
Cocoa beans whole or broken, raw or roasted NOTES:- See Notification No. 9/2025-...
Cocoa shells, husks, skins and other cocoa waste NOTES:- See Notification No. 9/...
Cocoa paste whether or not de-fatted NOTES:- See Notification No. 9/2025-Integra...
Cocoa butter, fat and oil NOTES:- See Notification No. 9/2025-Integrated Tax (Ra...
Cocoa powder, not containing added sugar or sweetening matter NOTES:- See Notifi...
Chocolates and other food preparations containing cocoa NOTES:- See Notification...
Mixes and doughs for the preparation of bread, pastry and other baker's wares N...
Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-pac...
Seviyan (vermicelli); Pasta, whether or not cooked or stuffed (with meat or other substances) or oth...
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftin...
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as chira, parched rice...
All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes (other than puf...
Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wa...
Rusks, toasted bread and similar toasted products NOTES:- See Notification No. 9...
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic...
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid NOTES:- ...
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid ...
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than ...
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other t...
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glac&eac...
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cook...
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not contai...
Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing adde...
Tender coconut water, pre-packaged and labelled Meaning of pre-packaged and labell...
Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, esse...
All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of t...
Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereo...
Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of...
All goods, including sauces and preparations therefor, mixed condiments and mixed seasonings; mustar...
Soups and broths and preparations therefor; homogenised composite food preparations ...
Ice cream and other edible ice, whether or not containing cocoa NOTES:- See Noti...
Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters; Roaste...
Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, wh...
Diabetic foods NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 1...
Food preparations not elsewhere specified or included [other than pan masala] NOTES...
Waters, including natural or artificial mineral waters and aerated waters, not containing added suga...
Ice and snow NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17-...
Plant-based milk drinks, ready for direct consumption as beverages NOTES:- See N...
Soya milk drinks, whether or not sweetened or flavoured NOTES:- See Notification...
Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated...
Beverages containing milk NOTES:- See Notification No. 01/2026-Integrated Tax (R...
Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor sp...
Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquat...
Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, mi...
Rice bran (other than de-oiled rice bran) NOTES:- See Notification No. 9/2025-In...
Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar man...
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from t...
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from t...
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from t...
Wine lees; argol NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated...
Fish soluble paste NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dat...
Tobacco leave NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17...
Unroasted iron pyrites NOTES:- See Notification No. 9/2025-Integrated Tax (Rate)...
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur &nb...
Natural graphite NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated...
Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26 ...
Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawin...
Kaolin and other kaolinic clays, whether or not calcined NOTES:- See Notificatio...
Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whe...
Chalk NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025...
Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk ...
Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, ot...
Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous eart...
Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not he...
Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of...
Ecaussine and other calcareous monumental or building stone (other than marble and travertine), alab...
Marble and travertine, crude or roughly trimmed NOTES:- See Notification No. 9/2...
Marble and travertine blocks NOTES:- See Notification No. 9/2025-Integrated Tax ...
Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed o...
Granite crude or roughly trimmed NOTES:- See Notification No. 9/2025-Integrated ...
Granite blocks NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 1...
Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road ...
Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by ...
Natural magnesium carbonate (magnesite); fused magnesia; deadburned (sintered) magnesia, whether or ...
Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not colou...
Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or ...
Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 ...
Asbestos NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2...
Mica, including splitting; mica waste. NOTES:- See Notification No. 9/2025-Integ...
Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks ...
Natural borates and concentrates thereof (whether or not calcined), but not including borates separa...
Feldspar; leucite, nepheline and nepheline syenite; fluorspar NOTES:- See Notifi...
Mineral substances not elsewhere specified or included NOTES:- See Notification ...
Tungsten ores and concentrates NOTES:- See Notification No. 9/2025-Integrated Ta...
Uranium or thorium ores and concentrates NOTES:- See Notification No. 9/2025-Int...
Molybdenum ores and concentrates NOTES:- See Notification No. 9/2025-Integrated ...
Titanium ores and concentrates NOTES:- See Notification No. 9/2025-Integrated Ta...
Niobium, tantalum, vanadium or zirconium ores and concentrates NOTES:- See Notif...
Precious metal ores and concentrates NOTES:- See Notification No. 9/2025-Integra...
Other ores and concentrates NOTES:- See Notification No. 9/2025-Integrated Tax (...
Granulated slag (slag sand) from the manufacture of iron or steel NOTES:- See No...
Linz-Donawitz (LD) Slag NOTES:- See Notification No. 9/2025-Integrated Tax (Rate...
Fly Ash NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-20...
Bio-gas NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-20...
Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon &nb...
Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hy...
(a) Kerosene oil PDS,(b) The following bunker fuels for use in ships or vessels, namely, i. IFO 1...
Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Ga...
Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Ga...
Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear f...
Anaesthetics, Potassium Iodate, Iodine, Steam NOTES:- See Notification No. 9/202...
Medical grade oxygen NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) d...
Nuclear grade sodium NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) d...
Sulphuric Acid NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 1...
Nitric acid NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17-0...
Fertilizer grade phosphoric acid NOTES:- See Notification No. 9/2025-Integrated ...
Ammonia NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-20...
Heavy water and other nuclear fuels NOTES:- See Notification No. 9/2025-Integrat...
Medicinal grade hydrogen peroxide NOTES:- See Notification No. 9/2025-Integrated...
Compressed air NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 1...
Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer...
Gibberellic acid NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated...
Natural Menthol NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated ...
Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (...
Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts ...
All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manu...
Diagnostic kits for detection of all types of hepatitis NOTES:- See Notification...
Medicaments (including veterinary medicaments) used in bio-chemic systems NOTES:- ...
Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), m...
Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of gla...
Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fra...
Animal or Human Blood Vaccines NOTES:- See Notification No. 9/2025-Integrated Ta...
Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents w...
Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products ...
Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices)...
Pharmaceutical goods specified in Note 4 to this Chapter i.e. Sterile surgical catgut, similar steri...
All goods i.e. animal or vegetable fertilisers or organic fertilisers prepackaged and labelled &n...
Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as f...
Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fe...
Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fert...
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosph...
Wattle extract, quebracho extract, chestnut extract NOTES:- See Notification No....
Enzymatic preparations for pre-tanning NOTES:- See Notification No. 9/2025-Integ...
Talcum powder, Face powder NOTES:- See Notification No. 9/2025-Integrated Tax (R...
Hair oil, shampoo NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) date...
Toothpaste NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17-09...
Tooth powder NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17-...
Yarn used to clean between the teeth (Dental floss) NOTES:- See Notification No....
Shaving cream, shaving lotion, aftershave lotion NOTES:- See Notification No. 9/...
Agarbatti, lobhan, dhoop batti, dhoop, sambraani NOTES:- See Notification No. 9/...
Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes &nb...
Sulphonated castor oil, fish oil or sperm oil NOTES:- See Notification No. 9/202...
Candles, tapers and the like NOTES:- See Notification No. 9/2025-Integrated Tax ...
Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked o...
Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues bas...
All goods NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-...
Photographic plates and film for x-ray for medical use NOTES:- See Notification ...
Photographic plates and films, exposed and developed, other than cinematographic film ...
Photographic plates and films, exposed and developed, whether or not incorporating sound track or co...
The following Bio-pesticides, namely - 1 Bacillus thuringiensis var. israelensis 2 Bacillus th...
Dolomite ramming mix NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) d...
Silicon wafers NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 1...
All diagnostic kits or reagents including certified reference materials NOTES:- ...
Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel ...
Feeding bottles, Plastic beads NOTES:- See Notification No. 9/2025-Integrated Ta...
Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or ...
Waste, parings or scrap of rubber (other than hard rubber) NOTES:- See Notificat...
Latex Rubber Thread NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) da...
Rear Tractor tyres and rear tractor tyre tubes NOTES:- See Notification No. 9/20...
New pneumatic tyres, of rubber of a kind used on aircraft NOTES:- See Notificati...
Tyre for tractors NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) date...
Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle-rickshaws and three ...
Tube for tractor tyres NOTES:- See Notification No. 9/2025-Integrated Tax (Rate)...
Nipples of feeding bottles NOTES:- See Notification No. 9/2025-Integrated Tax (R...
Surgical rubber gloves or medical examination rubber gloves NOTES:- See Notifica...
Rubber bands NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17-...
Waste or scrap of hard rubber NOTES:- See Notification No. 9/2025-Integrated Tax...
Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed,...
Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not...
Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not t...
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, wh...
Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prep...
Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but...
Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (...
Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or...
Leather further prepared after tanning or crusting, including parchment-dressed leather, of other an...
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metall...
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or ...
Hand bags and shopping bags, of cotton NOTES:- See Notification No. 9/2025-Integ...
Hand bags and shopping bags, of jute NOTES:- See Notification No. 9/2025-Integra...
Gloves specially designed for use in sports NOTES:- See Notification No. 9/2025-...
The following goods, namely: — a. Cement Bonded Particle Board; b. Jute Particle Board;
...
Idols of wood, stone [including marble] and metals [other than those made of precious metals] &nb...
Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, b...
Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden st...
Wood wool; wood flour NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) ...
Railway or tramway sleepers (cross-ties) of wood NOTES:- See Notification No. 9/...
Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for simila...
Bamboo flooring NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated ...
Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box...
Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including s...
Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and...
Bamboo wood building joinery NOTES:- See Notification No. 9/2025-Integrated Tax ...
Tableware and Kitchenware of wood NOTES:- See Notification No. 9/2025-Integrated...
Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of...
Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the ...
Natural cork, raw or simply prepared NOTES:- See Notification No. 9/2025-Integra...
Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, shee...
Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom NOTES:...
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
...
Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork ...
Mechanical wood pulp NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) d...
Chemical wood pulp, soda or sulphate, other than dissolving grades NOTES:- See N...
Chemical wood pulp, sulphite, other than dissolving grades NOTES:- See Notificat...
Wood pulp obtained by a combination of mechanical and chemical pulping processes NO...
Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cel...
Recovered waste or scrap of paper or paperboard NOTES:- See Notification No. 9/2...
Paper splints for matches, whether or not waxed, Asphaltic roofing sheets NOTES:- ...
Paper Sacks/Bags and bio-degradable bags NOTES:- See Notification No. 9/2025-Int...
Newsprint, in rolls or sheets NOTES:- See Notification No. 9/2025-Integrated Tax...
Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of...
Cartons, boxes and cases of, - (a) Corrugated paper or paper boards; or (b) Non-corrugated pap...
Paper pulp moulded trays; Kites, Paper mache articles NOTES:- See Notification N...
Brochures, leaflets and similar printed matter, whether or not in single sheets NOT...
Silk yarn NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-...
Woven fabrics of silk or of silk waste NOTES:- See Notification No. 9/2025-Integ...
Garneted stock of wool or of fine or coarse animal hair, shoddy wool NOTES:- See...
Wool and fine or coarse animal hair, carded or combed NOTES:- See Notification N...
Yarn of wool or of animal hair NOTES:- See Notification No. 9/2025-Integrated Ta...
Woven fabrics of wool or of animal hair NOTES:- See Notification No. 9/2025-Inte...
Cotton and Cotton waste NOTES:- See Notification No. 9/2025-Integrated Tax (Rate...
Cotton sewing thread, whether or not put up for retail sale NOTES:- See Notifica...
Cotton yarn [other than khadi yarn] NOTES:- See Notification No. 9/2025-Integrat...
Woven fabrics of cotton NOTES:- See Notification No. 9/2025-Integrated Tax (Rate...
All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and gar...
True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including ...
All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and ...
All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, o...
Woven fabrics of other vegetable textile fibres, paper yarn NOTES:- See Notifica...
Sewing thread of manmade filaments, whether or not put up for retail sale NOTES:- ...
All goods including synthetic or artificial filament yarns NOTES:- See Notificat...
Woven fabrics of manmade textile materials NOTES:- See Notification No. 9/2025-I...
Synthetic or artificial filament tow NOTES:- See Notification No. 9/2025-Integra...
Synthetic or artificial staple fibres NOTES:- See Notification No. 9/2025-Integr...
Waste of manmade fibres NOTES:- See Notification No. 9/2025-Integrated Tax (Rate...
Sewing thread of manmade staple fibres, whether or not put up for retail sale NOTES...
Yarn of manmade staple fibres NOTES:- See Notification No. 9/2025-Integrated Tax...
Woven fabrics of manmade staple fibres NOTES:- See Notification No. 9/2025-Integ...
Wadding of textile materials and articles thereof; such as Absorbent cotton wool except cigarette fi...
Felt, whether or not impregnated, coated, covered or laminated NOTES:- See Notif...
Nonwovens, whether or not impregnated, coated, covered or laminated NOTES:- See ...
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 540...
Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or ...
Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 560...
Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, ...
Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile m...
Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not els...
Carpets and other textile floor coverings, knotted, whether or not made up NOTES:-
...
Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, inc...
Carpets and other textile floor coverings (including Turf), tufted, whether or not made up ...
Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up ...
Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings i...
Coir mats, matting, floor covering and handloom durries NOTES:- See Notification...
All goods NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-...
Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted t...
Gauze, other than narrow fabrics of heading 5806 NOTES:- See Notification No. 9/...
Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, ...
Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-wo...
Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without we...
Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or...
Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or cr...
Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used i...
Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, ...
Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like ...
Quilted textile products in the piece, composed of one or more layers of textile materials assembled...
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of boo...
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon ...
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading...
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied o...
Textile wall coverings NOTES:- See Notification No. 9/2025-Integrated Tax (Rate)...
Rubberised textile fabrics, other than those of heading 5902 NOTES:- See Notific...
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, s...
Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandes...
Textile hose piping and similar textile tubing, with or without lining, armour or accessories of oth...
Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, ...
Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Text...
Knitted or crocheted fabrics [All goods] NOTES:- See Notification No. 9/2025-Int...
Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 25...
Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding ...
Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece ...
Worn clothing and other worn articles; rags NOTES:- See Notification No. 9/2025-...
Footwear of sale value not exceeding Rs.2500 per pair NOTES:- See Notification N...
Textile caps NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17-...
Hats (knitted/crocheted) or made up from lace or other textile fabrics NOTES:- S...
Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrell...
Whips, riding-crops and the like NOTES:- See Notification No. 9/2025-Integrated ...
Walking-sticks including seat sticks NOTES:- See Notification No. 9/2025-Integra...
Parts, trimmings and accessories of articles of heading 6601 or 6602 NOTES:- See...
Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and ar...
Sand lime bricks or Stone inlay work NOTES:- See Notification No. 9/2025-Integra...
Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups...
Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic ...
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china ...
Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or chi...
Statues and other ornamental articles
Cullet or other waste or scrap of glass
Glasses for corrective spectacles and flint buttons NOTES:- See Notification No....
Glass beads NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17-0...
Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns...
Mathematical boxes, geometry boxes and colour boxes NOTES:- See Notification No....
Milk cans made of Iron, Steel, or Aluminium NOTES:- See Notification No. 9/2025-...
Animal shoe nails NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) date...
Sewing needles NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 1...
Kerosene burners, kerosene stoves and wood burning stoves of iron or steel NOTES:-
...
Solar cookers NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17...
Table, kitchen or other household articles of iron & steel; Utensils NOTES:- ...
Table, kitchen or other household articles of copper; Utensils NOTES:- See Notif...
Brass Kerosene Pressure Stove NOTES:- See Notification No. 9/2025-Integrated Tax...
Table, kitchen or other household articles of aluminium; Utensils NOTES:- See No...
Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base meta...
Fuel elements (cartridges), non-irradiated, for nuclear reactors NOTES:- See Not...
Aircraft engines NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated...
Fixed Speed Diesel Engines of power not exceeding 15HP NOTES:- See Notification ...
Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor NOTES:...
Hand pumps and parts thereof NOTES:- See Notification No. 9/2025-Integrated Tax ...
Hydraulic Pumps for tractors NOTES:- See Notification No. 9/2025-Integrated Tax ...
Other hand pumps NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated...
Solar water heater and system NOTES:- See Notification No. 9/2025-Integrated Tax...
Hand operated rubber roller NOTES:- See Notification No. 9/2025-Integrated Tax (...
Nozzles for drip irrigation equipment or nozzles for sprinklers NOTES:- See Noti...
Sprinklers; drip irrigation system including laterals; mechanical sprayers NOTES:-
...
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sport...
Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts ther...
Other agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery, including germ...
Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers special...
Composting Machines NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) da...
Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) So...
Charger or charging station for Electrically operated vehicles NOTES:- See Notif...
Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. ...
Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology ...
Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.-&...
Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) ...
Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c...
Bumpers and parts thereof for tractors NOTES:- See Notification No. 9/2025-Integ...
Brakes assembly and its parts thereof for tractors NOTES:- See Notification No. ...
Gear boxes and parts thereof for tractors NOTES:- See Notification No. 9/2025-In...
Transaxles and its parts thereof for tractors NOTES:- See Notification No. 9/202...
Road wheels and parts and accessories thereof for tractors NOTES:- See Notificat...
(i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and p...
Silencer assembly for tractors and parts thereof NOTES:- See Notification No. 9/...
Clutch assembly and its parts thereof for tractors NOTES:- See Notification No. ...
Steering wheels and its parts thereof for tractor NOTES:- See Notification No. 9...
Hydraulic and its parts thereof for tractors NOTES:- See Notification No. 9/2025...
Fender, Hood, Wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors...
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts...
Bicycles and other cycles (including delivery tricycles), not motorised NOTES:- ...
Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled &nbs...
Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of...
Parts and accessories of carriage for disabled persons NOTES:- See Notification ...
Self-loading or self-unloading trailers for agricultural purposes NOTES:- See No...
Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles ...
Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, ...
Other aircraft (for example, helicopters, aeroplanes), other than for personal use ...
Unmanned aircraft NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) date...
Parts of goods of heading 8802 or 8806 NOTES:- See Notification No. 9/2025-Integ...
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transpor...
Fishing vessels; factory ships and other vessels for processing or preserving fishery products &n...
Tugs and pusher craft NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) ...
Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is...
Other vessels, including warships and lifeboats other than rowing boats NOTES:- ...
Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons...
Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 NOTES:- See Notifi...
Coronary stents and coronary stent systems for use with cardiac catheters NOTES:- ...
Artificial kidney NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) date...
Blood glucose monitoring system (Glucometer) and test strips NOTES:- See Notific...
Patent Ductus Arteriosus / Atrial Septal Defect occlusion device NOTES:- See Not...
Parts of the following goods, namely: - (i) Crutches; (ii) Wheel chairs; (iii) Walking fram...
Assistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to...
Disposable sterilized dialyzer or micro barrier of artificial kidney NOTES:- See...
Contact lenses; Spectacle lenses NOTES:- See Notification No. 9/2025-Integrated ...
Frames and mountings for spectacles, goggles or the like, and parts thereof NOTES:-...
Spectacles, corrective (including goggles for correcting vision) NOTES:- See Not...
Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scien...
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone thera...
Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts...
Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture ap...
Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, d...
Thermometers for medical, surgical, dental or veterinary usage NOTES:- See Notif...
Instruments and apparatus for medical, surgical, dental or veterinary uses, for physical or chemical...
Furniture wholly made of bamboo, cane or rattan
Coir products (except coir mattresses) NOTES:- See Notification No. 9/2025-Integ...
Products wholly made of quilted textile materials not exceeding Rs 2500 per piece N...
Cotton quilts of sale value not exceeding Rs. 2500 per piece NOTES:- See Notific...
Aircraft seats NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 1...
Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof ...
Toy balloons made of natural rubber latex NOTES:- See Notification No. 9/2025-In...
Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than...
Playing cards, chess board, carom board and other board games, like ludo, etc. (other than Video gam...
Sports goods other than articles and equipment for general physical exercise NOTES:...
Fishing hooks NOTES:- See Notification No. 9/2025-Integrated Tax (Rate) dated 17...
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