TaxTMI 
TaxTMI 
TaxTMI 
Recommendations of the 56th Meeting of the GST Council held at New Delhi on 03 Sep 2025
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....ecommendations of the 56th Meeting of the GST Council held at New Delhi on 03 Sep 2025 <br>GST<br>Dated:- 3-9-2025<br><BR>Recommendations of the 56th Meeting of the GST Council held at New Delhi, today Next-generation GST reforms, as announced by Prime Minister Shri Narendra Modi from the ramparts of Red Fort on 15th August 2025, represent a strategic, principled, and citizen-centric evolution of a landmark tax framework, which will enhance the quality of life of every last citizen GST Council approves reforms with a multi-sectoral and multi-thematic focus on improving the lives of all citizens and ensuring ease of doing business for all, including small traders and businessmen GST Council approves rate rationalisation with a focus on Common-man, Labour-intensive Industries, Farmers and Agriculture, Health, Key Drivers of the economy Exemption of GST on all individual life insurance policies whether term life, ULIP or endowment policies and reinsurance thereof to make insurance affordable for the common man and increase the insurance coverage in the country. Exemption of GST on all individual health insurance policies (including family floater policies and policies for senior ....
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....citizens) and reinsurance thereof to make insurance affordable for the common man and increase the insurance coverage in the country Rationalisation of the current 4-tiered tax rate structure into a citizen-friendly 'Simple Tax' - a 2 rate structure with a Standard Rate of 18% and a Merit Rate of 5%; a special de-merit rate of 40% for a select few goods and services Reduction of GST from 18% OR 12% to 5% on a host of common man items such as, hair oil, toilet soap bars, shampoos, toothbrushes, toothpaste, Bicycles, Tableware, kitchenware, other household articles, et al Reduction of GST from 5% to NIL on Ultra-High Temperature (UHT) milk, Prepackaged and labelled chena or paneer; All the Indian Breads will see NIL rates (Chapati or roti, paratha, parotta, etc) Reduction of GST from 12% OR 18% to 5% on almost all of the food items such as packaged namkeens, Bhujia, Sauces, Pasta, Instant Noodles, Chocolates, Coffee, Preserved Meat, Cornflakes, Butter, Ghee, etc. Reduction of GST from 28% to 18% on Air-conditioning machines, TVs~32 inch (all TVs now at 18%), Dishwashing machines, Small cars, Motorcycles equal to or less than 350 CC Reduction of GST from 12% to 5% o....
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....n agricultural goods, such as tractors, agricultural, horticultural or forestry machinery for soil preparation or cultivation, harvesting or threshing machinery, including straw or fodder balers, grass or hay mowers, composting machines etc Reduction of GST from 12% to 5% on labour intensive goods such as Handicrafts, Marble and travertine blocks, granite blocks, and Intermediate leather goods Reduction of GST from 28% to 18% on Cement Reduction of GST from 12% to NIL on 33 lifesaving drugs and medicines and from 5% to NIL on 3 lifesaving drugs & medicines used for treatment of cancer, rare diseases and other severe chronic diseases. Reduction of GST on all other drugs and medicines from 12% to 5%. Reduction of GST from 18% to 5% on various medical apparatus and devices used for medical, surgical, dental or veterinary usage or for physical or chemical analysis Reduction of GST from 12% to 5% on various medical equipment and supplies devices such as wadding gauze, bandages, diagnostic kits and reagents, blood glucose monitoring system (Glucometer) medical devices, etc Reduction of GST from 28% to 18% on Small Cars and Motorcycles equal to or below 350cc Reduction of GST from....
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.... 28% to 18% on buses, trucks, ambulances etc Uniform rate of 18% on all auto parts irrespective of their HS code; Three-Wheelers from 28% to 18% Correction of long-pending inverted duty structure for the manmade textile sector by reducing GST rate on manmade fibre from 18% to 5% and manmade yarn from 12% to 5% Correction of inverted duty structure in fertilizer sector by reducing GST from 18% to 5% on Sulphuric acid, Nitric acid and Ammonia Reduction of GST from 12% to 5% on renewable energy devices and parts for their manufacture Reduction of GST from 12% to 5% on "Hotel Accommodation" services having value less than or equal to Rs. 7,500 per unit per day or equivalent Reduction of GST from 18% to 5% on beauty and physical well-being services used by common man including services of gyms, salons, barbers, yoga centres, etc GST Council recommends operationalisation of Goods and Services Tax Appellate Tribunal (GSTAT) for accepting appeals before end of September and to commence hearing before end of December 2025 GST Council recommends GST rates on services will be implemented with effect from 22nd September 2025 The 56th meeting of the GST Counci....
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....l was held in 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 * Recommendations relating to GST rates on goods * Changes in GST rates of goods The HSN wise rate changes are at Annexure -I and sector wise rate changes are at Annexure -II * Other changes relating to goods * 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. * It has been decided to grant ad hoc IGST and compensation cess exemption on new armoured sedan Car imported by the President's Secretariat for the President of India. * Recommendations relating to GST rates on services * Changes in GST ra....
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....tes of services The HSN wise rate changes are at Annexure -III and Sector wise rate changes are at Annexure -IV. * Other changes relating to services * 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. * The Council has recommended to align the valuation rules with the change in the tax rate applicable to lottery tickets, certain amendments in the GST Valuation rules are being carried out. * Recommendation relating to date of implementation The Council was of the view that the changes in GST rates of goods and services need to be implemented with effect from 22nd September 2025. However, keeping in view the requirement of funds to fulfill the obligation under the compensation cess account, the Council decided that the changes in GST rates may be implemented in a phased manner as follows: * The changes in GST rates on services will be implemented with effect....
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.... from 22nd September 2025. * 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. * Pan Masala, gutkha, cigarettes, chewing tobacco products like zarda, unmanufactured tobacco and bidi will continue at the existing rates of GST and compensation cess where applicable, till loan and interest payment obligations under the compensation cess account are completely discharged. * Based on c) above, Union Finance Minister and Chairperson of the GST Council may decide the actual date of transition to the revised rates of GST approved by the Council for the above-mentioned goods. * Pending requisite amendments in CGST Act, 2017, Central Board of Indirect Taxes and Customs (CBIC) shall administratively start implementation of the revised system of grant of 90% provisional refunds arising out of Inverted Duty structure on the basis of data analysis and risk evaluation done by the system, as in the case of risk based provisional refunds on account of zero-rated supplies. B. MEASURES FOR F....
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....ACILITATION OF TRADE * Process Reforms * 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. * Operationalization of the Goods and Services Tax Appellate Tribunal (GSTAT) The Goods and Services Tax Appellate Tribunal (GSTAT) will be made operational for accepting appeals before end of September and will commence hearing before end of December this year. The Council also recommended the date of 30.06.2026 for limitation of filing of backlog appeals. The Principal Bench of the GSTAT will also serve as the National Appellate Authority for Advance Ruling. These measures will significantly strengthen the institutional framework of GST by providing a robust mechanism for dispute resolution, ensuring consistency in advance rulings, and offering greater certainty to taxpayers. This will further enhance trust, transparency, and ease of doing business under the GST regime. ***** Annexure-I GOODS S. No. Chapter / Heading / Sub-heading / Tariff item Descri....
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....ption From To * 01012100, 010129 Live horses 12% 5% * 0401 Ultra-High Temperature (UHT) milk 5% Nil * 0402 91 10, 0402 99 20 Condensed milk 12% 5% * 0405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads 12% 5% * 0406 Cheese 12% 5% * 0406 Chena or paneer, pre-packaged and labelled 5% Nil * 0801 Brazil nuts, dried, whether or not Shelled or Peeled 12% 5% * 0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts 12% 5% * 0804 Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes (other than mangoes sliced, dried) and mangosteens, dried 12% 5% * 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 12% 5% * 0813 Fruit, dried, other than t....
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....hat of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 (other than dried tamarind) 12% 5% * 1107 Malt, whether or not roasted 18% 5% * 1108 Starches; inulin 12% 5% * 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products 18% 5% * 1404 90 10 Bidi wrapper leaves (tendu) 18% 5% * 1404 90 50 Indian katha 18% 5% * 1501 Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 12% 5% * 1502 Fats of bovine animals, sheep or goats, other than those of heading 1503 12% 5% * 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared 12% 5% * 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 12% 5% * 1505 Wool grease and fatty substances derived therefrom (including lanolin) 12% 5% * 1506 Other animal fats and oils and their fractions, wh....
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....ether or not refined, but not chemically modified 12% 5% * 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 12% 5% * 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 12% 5% * 1517 10 All goods i.e. Margarine, Linoxyn 18% 5% * 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;&nbs....
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....p; 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 12% 5% * 1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes 18% 5% * 1521 Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured 18% 5% * 1522 Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes 18% 5% * 1601 Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products 12% 5% * 1602 Other prepared or preserved meat, meat offal, blood or insects 12% 5% * 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 12% 5% * 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 12% 5% *  ....
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....; 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved 12% 5% * 1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes 12% 5% * 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 18% 5% * 1704 Sugar boiled confectionery 12% 5% * 1704 Sugar confectionery 18% 5% * 1804 Cocoa butter, fat and oil 18% 5% * 1805 Cocoa powder, not containing added sugar or sweetening matter 18% 5% * 1806 Chocolates and other food preparations containing cocoa 18% 5% * 1901 [other than 1901 20 00] Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calc....
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....ulated on a totally defatted basis not elsewhere specified or included 18% 5% * 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 12% 5% * 1904 [other than 1904 10 20] All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes, Fortified Rice Kernel (FRK) 18% 5% * 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 (other than bread, pizza bread, khakhra, chapathi, roti) 18% 5% * 1905 90 30 Extruded or expanded products, savoury or salted 12% 5% * 1905 Pizza bread 5% Nil * 1905 or 2106 Khakhra, chapathi or roti 5% Nil * 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid 12% 5% * 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 12% 5% * 2003 M....
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....ushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 12% 5% * 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 12% 5% * 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 12% 5% * 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 12% 5% * 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 12% 5% * 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 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 12% 5% * 2009 Fruit or nut juices (including grape ....
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.... must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter 12% 5% * 2009 89 90 Tender coconut water, pre-packaged and labelled 12% 5% * 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 18% 5% * 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 18% 5% * 2101 30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 12% 5% * 2102 Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders 12% 5% * 2103 All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and s....
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....alad dressings 12% 5% * 2104 Soups and broths and preparations therefor; homogenised composite food preparations 18% 5% * 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa 18% 5% * 2106 Paratha, parotta and other Indian breads by any name called 18% Nil * 2106 Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters 12% 5% * 2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations ready for consumption form (other than roasted gram), pre-packaged and labelled 12% 5% * 2106 90 20 Pan masala* 28% 40% * 2106 90 91 Diabetic foods 12% 5% * 2106 Food preparations not elsewhere specified or included 18% 5% * 2201 Drinking water packed in 20 litre bottles 12% 5% * 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured 18% 5% * 2202 10 All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured 28% 40% * 2202 91 00, 2202 99 Oth....
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....er non-alcoholic beverages 18% 40% * 2202 99 Plant-based milk drinks, ready for direct consumption as beverages 18% 5% * 2202 99 10 Soya milk drinks 12% 5% * 2202 99 20 Fruit pulp or fruit juice based drinks (other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice) 12% 5% * 2202 Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice 28% 40% * 2202 99 30 Beverages containing milk 12% 5% * 2202 99 90 Caffeinated Beverages 28% 40% * 2401* Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] 28% 40% * 2402* Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 28% 40% * 2403* Bidis 28% 18% * 2403* Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences 28% 40% * 2404 11 00* Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 28% 40% ....
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.... * 2404 19 00* Products containing tobacco or nicotine substitutes and intended for inhalation without combustion 28% 40% * 2515 12 10 Marble and travertine blocks 12% 5% * 2516 Granite blocks 12% 5% * 2523 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers 28% 18% * 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 5% 18% * 2702 Lignite, whether or not agglomerated, excluding jet 5% 18% * 2703 Peat (including peat litter), whether or not agglomerated 5% 18% * 28 Anaesthetics 12% 5% * 28 Potassium Iodate 12% 5% * 28 Steam 12% 5% * 2801 20 Iodine 12% 5% * 2804 40 10 Medical grade oxygen 12% 5% * 2807 Sulphuric acid 18% 5% * 2808 Nitric acid 18% 5% * 2814 Ammonia 18% 5% * 2847 Medicinal grade hydrogen peroxide 12% 5% * 28 or 38 Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 198....
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....5 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 12% 5% * 29 or 380893 Gibberellic acid 12% 5% * 29061110 Natural menthol 12% 5% * 29061110, 30, 3301 Following goods from natural menthol namely: * Menthol and menthol crystals * Peppermint (Mentha oil) * Fractionated/ de-terpinated mentha oil (DTMO) * De-mentholised oil(DMO) * Spearmint oil * Mentha piperita oil 12% 5% * 29061190 Other than natural menthol 12% 18% * 29061190, 30, 3301 Following goods made from other than natural menthol, namely: * Menthol and menthol crystals * Peppermint (Mentha oil) * Fractionated/ de-terpinated mentha oil (DTMO) * De-mentholised oil(DMO) * Spearmint oil * Mentha piperita oil 12% 18% * 30 The following drugs and medicines 1 Agalsidase Beta 2 Imiglucerase 3 Eptacog alfa activated recombinant coagulation factor VIIa 5% Nil * 30 The following drugs and medicines 1 Onasemnogene abeparvovec 2 Asciminib 3 Mepolizumab 4 Pegylated Liposomal Irinotecan 5 Daratumumab 6 Daratumumab subcutaneous 7 ....
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.... 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 31 Cystamine Bitartrate 32 CI-Inhibitor injection 33 Inclisiran 12% Nil * 30 All Drugs and medicines including: * Fluticasone Furoate + Umeclidinium + Vilanterol FF/UMEC/VI * Brentuximab Vedotin * Ocrelizumab * (iv) Pertuzumab * Pertuzumab + trastuzumab * (vi) Faricimab 12% 5% * 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 12% 5% * 3002 Animal blood prepared for therapeutic, prophylactic or diagnostic uses; ant....
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....isera 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 12% 5% * 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, including Ayurvedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments 12% 5% * 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 Ayurvedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale 12% 5% * 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....
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.... medical, surgical, dental or veterinary purposes 12% 5% * 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 dental adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives] 12% 5% * 3304 Talcum powder, Face powder 18% 5% * 3305 Hair oil, shampoo 18% 5% * 3306 Dental floss, toothpaste 18% 5% * 33061010 Tooth powder 12% 5% * 3307 Shaving cream, shaving lotion, aftershave lotion 18% 5% * 33074100 Odoriferous preparations which operate by burning (other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani) 12% 18% * 3401 Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes 18% 5% * 3406 Candles, tapers and the like 12% 5% * 3406 Handcrafted candles 12% 5% * 3503 ....
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.... 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 18% 5% * 3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches 18% 5% * 3605 00 10 All goods-safety matches 12% 5% * 3701 Photographic plates and film for x-ray for medical use 12% 5% * 3705 Photographic plates and films, exposed and developed, other than cinematographic film 12% 5% * 3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films 12% 5% * 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 Spodopteralitu....
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....ra 11 Neem based pesticides 12 Cymbopogan 12% 5% * 3818 Silicon wafers 12% 5% * 3822 All diagnostic kits and reagents 12% 5% * 3826 Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel) 12% 18% * 3926 Feeding bottles; Plastic beads 12% 5% * 4007 Latex Rubber Thread 12% 5% * 4011 Rear tractor tyres and rear tractor tyre tubes 18% 5% * 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] 28% 18% * 4011 70 00 Tyre for tractors 18% 5% * 4013 90 49 Tube for tractor tyres 18% 5% * 4014 Nipples of feeding bottles 12% 5% * 4015 Surgical rubber gloves or medical examination rubber gloves 12% 5% * 4016 Erasers 5% Nil * 4016 Rubber bands 12% 5% * 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) ....
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....or equine animals, without hair on, whether or not split, other than leather of heading 4114 12% 5% * 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 12% 5% * 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 12% 5% * 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 12% 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 12% 5% * 4202 22,4202 29, 4202 31 10, 4202 31 90, 4202 32,4202 39 Handicraft- Handbags &n....
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....bsp; including pouches and purses; jewellery box 12% 5% * 4202 22 20 Hand bags and shopping bags, of cotton 12% 5% * 4202 22 30 Hand bags and shopping bags, of jute 12% 5% * 4203 Gloves specially designed for use in sports 12% 5% * 44, 68, 83 Idols of wood, stone [including marble] and metals [other than those made of precious metals] 12% 5% * 44 or any Chapter The following goods, namely: - * Cement Bonded Particle Board; * Jute Particle Board; * Rice Husk Board; * Glass-fibre Reinforced Gypsum Board (GRG) * Sisal-fibre Boards; * Bagasse Board; and * Cotton Stalk Particle Board * Particle/fibre board manufactured from agricultural crop residues 12% 5% * 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 12% 5%....
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.... * 4405 Wood wool; wood flour 12% 5% * 4406 Railway or tramway sleepers (cross-ties) of wood 12% 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] 12% 5% * 4409 Bamboo flooring 12% 5% * 4414 Handicraft- Wooden frames for painting, photographs, mirrors etc 12% 5% * 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 12% 5% * 4416, 4421 99 90 Handicraft- Carved wood products, art ware/ decorative articles of wood (including inlay work, casks, barrel, vats) 12% 5% * 4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves 12% 5% * 4417 Tools, tool bodies, tool handles, broom or brush bodies and han....
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....dles, of wood; boot or shoe lasts and trees, of wood 12% 5% * 4418 Bamboo wood building joinery 12% 5% * 4419 Tableware and Kitchenware of wood 12% 5% * 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% 5% * 4420 Handicraft- Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft] 12% 5% * 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] 12% 5....
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....% * 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) 12% 5% * 4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom 12% 5% * 4503 90 90 4504 90 Handicraft- Art ware of cork [including articles of sholapith] 12% 5% * 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork 12% 5% * 4701 Mechanical wood pulp 12% 5% * 4702 Chemical wood pulp, dissolving grades 12% 18% * 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades 12% 5% * 4704 Chemical wood pulp, sulphite, other than dissolving grades 12% 5% * 4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes 12% 5% * 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material 12% 5% * 4802 Uncoated paper and paperboard used for exercise book, graph book, laboratory notebook and notebooks 12% Nil....
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.... * 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 for exercise book, graph book, laboratory notebook and notebooks] 12% 18% * 4802 Hand-made paper and paperboard 12% 5% * 4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 12% 18% * 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter 12% 18% * 4806 20 00 Greaseproof papers 12% 18% * 4806 40 10 Glassine papers 12% 18% * 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 12% 18% * 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perf....
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....orated, in rolls or sheets, other than paper of the kind described in heading 4803 12% 18% * 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 12% 18% * 4817 30 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 12% 5% * 4819 10, 4819 20 Cartons, boxes and cases of,- * Corrugated paper or paper boards; or * Non-corrugated paper or paper board 12% 5% * 4820 Exercise book, graph book, & laboratory note book and notebooks 12% Nil * 4823 Paper pulp moulded trays 12% 5% * 48 Paper splints for matches, whether or not waxed, Asphaltic roofing sheets 12% 5% * 48 Paper Sacks/Bags and bio degradable bags 18% 5% * 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical ....
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....plans and globes, printed 12% Nil * 5401 Sewing thread of manmade filaments, whether or not put up for retail sale 12% 5% * 5402, 5403, 5404, 5405, 5406 Synthetic or artificial filament yarns 12% 5% * 5402, 5404, 5406 All goods 18% 5% * 5403, 5405, 5406 All goods 18% 5% * 5501, 5502 Synthetic or artificial filament tow 18% 5% * 5503, 5504, 5506, 5507 Synthetic or artificial staple fibres 18% 5% * 5505 Waste of manmade fibres 18% 5% * 5508 Sewing thread of manmade staple fibres 12% 5% * 5509, 5510, 5511 Yarn of manmade staple fibres 12% 5% * 5601 Wadding of textile materials and articles thereof; such as absorbent cotton wool (except cigarette filter rods) 12% 5% * 5602 Felt, whether or not impregnate, coated, covered or laminated 12% 5% * 5603 Nonwovens, whether or not impregnated, coated, covered or laminated 12% 5% * 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 12% 5% * ....
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....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 12% 5% * 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 12% 5% * 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 12% 5% * 5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included [other than products of coir] 12% 5% * 5701 Carpets and other textile floor coverings, knotted, whether or not made up 12% 5% * 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 12% 5% * 5703 Carpets and other textile floor coverings (including Turf), tufted, whether or not made up 12% 5%....
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.... * 5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up 12% 5% * 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 12% 5% * 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 12% 5% * 5803 Gauze, other than narrow fabrics of heading 5806 12% 5% * 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 12% 5% * 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 12% 5% * 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered 12% 5% * 5808 Braids in the piece; orname....
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....ntal trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles 12% 5% * 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 12% 5% * 5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like 12% 5% * 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 12% 5% * 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 12% 5% * 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon 12% 5% * 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of headin....
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....g 5902 12% 5% * 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 12% 5% * 5905 Textile wall coverings 12% 5% * 5906 Rubberised textile fabrics, other than those of heading 5902 12% 5% * 5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like 12% 5% * 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 12% 5% * 5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials 12% 5% * 5910 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material 12% 5% * 5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lin....
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....ed 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 12% 5% * 6117, 6214 Handmade/hand embroidered shawls 12% 5% * 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece 12% 18% * 62 Articles of apparel and clothing accessories, not kni....
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....tted or crocheted, of sale value exceeding Rs. 2500 per piece 12% 18% * 63 [other than 6309] Other made up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than Worn clothing and other worn articles; rags] 12% 18% * 64 Footwear of sale value not exceeding Rs.2500 per pair 12% 5% * 6501 Textile caps 12% 5% * 6505 Hats (knitted/crocheted) or made up from lace or other textile fabrics 12% 5% * 6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) 12% 5% * 6602 Whips, riding-crops and the like 12% 5% * 6603 Parts, trimmings and accessories of articles of heading 6601 or 6602 12% 5% * 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) 12% 5% * 68 Sand lime bricks or Stone inlay work 12% 5% * 6802 Handicraft Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtr....
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....ays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone 12% 5% * 6802 Handicraft -Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) 12% 5% * 68159990 Handicraft -Stone art ware, stone inlay work 12% 5% * ' 6909 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic 12% 5% * 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 12% 5% * 6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china 12% 5% * 691200 10, 6912 00 20 Handicraft-Tableware and kitchenware of clay and terracotta, other clay articles 12% 5% * 6913 Handicraft-Statues and other ornamental articles 12% 5% * 6913 90 00 Handicraft-Statuettes & other ornamental ceramic articles (incl blue potteries) 12% 5% * 7009 92 00 Handicraft-Ornamental framed mirrors 12% 5% * 7015 10 Glasses for corrective spectacles and flint buttons 12% 5% * 7018 90 10 ....
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.... Handicraft-Glass statues [other than those of crystal] 12% 5% * 7020 00 90 Handicraft-Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ] 12% 5% * 7020 Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns 12% 5% * 7310 or 7326 Mathematical boxes, geometry boxes and colour boxes 12% 5% * 7310, 7323, 7612, or 7615 Milk cans made of Iron, Steel, or Aluminium 12% 5% * 7317 Animal shoe nails 12% 5% * 7319 Sewing needles 12% 5% * 7321 or 8516 Solar cookers 12% 5% * 7321 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel 12% 5% * 7323 Table, kitchen or other household articles of iron & steel; Utensils 12% 5% * 7326 90 99 Handicraft -Art ware of iron 12% 5% * 7418 Table, kitchen or other household articles of copper; Utensils 12% 5% * 7419 80 30 Brass Kerosene Pressure Stove 12% 5% * 7419 80 Handicraft -Art ware of brass, copper/ copper alloys, electro plated with nickel/silver 12% 5% * 7615 Table, ....
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....kitchen or other household articles of aluminium; Utensils 12% 5% * 7616 99 90 Handicraft -Aluminium art ware 12% 5% * 8214 Pencil sharpeners 12% Nil * 8306 Handicraft-Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali) 12% 5% * 84, 85 or 94 Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. 12% 5% * 8401 Fuel elements (cartridges), non-irradiated, for nuclear reactors 12% 5% * 8407 Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] 28% 18% * &....
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....nbsp; 8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) 28% 18% * 8408 Fixed Speed Diesel Engines of power not exceeding 15HP 12% 5% * 8408 20 20 Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor 18% 5% * 8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 28% 18% * 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] 28% 18% * 8413 81 90 Hydraulic Pumps for Tractors 18% 5% * 8414 20 20 Other hand pumps 12% 5% * 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 28% 18% * 8419 12 Solar water heater and system 12% 5% * 8420 Hand operated rubber roller 12% 5% * 8422 Dish washing machines, household [8422 11 00] and other [8422 19 00] 28% 18% * ....
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....8424 Nozzles for drip irrigation equipment or nozzles for sprinklers 12% 5% * 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers 12% 5% * 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90] 12% 5% * 8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof 12% 5% * 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 12% 5% * 8452 Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines 12% 5% * 8479 Composting Machines 12% 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 28% 18%....
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.... * 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, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines 28% 18% * 8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc 12% 5% * 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). 28% 18% * 87 Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology 12% 5% * 8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) 12% 5% * 8701 Road tractors for semi-trailers of engine capacity more than 1800 cc 28% 18% *....
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.... 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 which is already at 18%] 28% 18% * 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. 313, 314, 315, 316,317 and 319 of above table [wherein 28% to 18% is mentioned ] 28% 40% * 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. 28% 18% * 8703 Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. 28% 18% * 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 28% 18% * 8703 Three wheeled vehicles 28% 18% * 8703 40, 8703 60 Motor vehicles with both spark-ignition ....
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....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 28% 18% * 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 28% 40% * 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 28% 18% * 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 28% 40% * 8704 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles which is already at 18%] 28% 18% * 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 28% 18% * 8707 ....
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.... Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 28% 18% * 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] 28% 18% * 8708 Following parts of tractors namely: * Rear Tractor wheel rim, * tractor centre housing, * tractor housing transmission, * tractor support front axle 18% 5% * 8708 10 10 Bumpers and parts thereof for tractors 18% 5% * 8708 30 00 Brakes assembly and its parts thereof for tractors 18% 5% * 8708 40 00 Gear boxes and parts thereof for tractors 18% 5% * 8708 50 00 Transaxles and its parts thereof for tractors 18% 5% * 8708 70 00 Road wheels and parts and accessories thereof for tractors 18% 5% * 8708 91 00 * Radiator assembly for tractors and parts thereof Cooling system for tractor engine and parts thereof 18% 5% * 8708 92 00 Silencer assembly for tractors and parts thereof 18% 5% * 8708 93 00 Clutch assembly and its parts thereof for tractors 18% 5% * 8708 94 00 Steering wheels and its parts thereof for tractor 18% 5% * &....
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....nbsp; 8708 99 00 Hydraulic and its parts thereof for tractors 18% 5% * 8708 99 00 Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors 18% 5% * 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 12% 5% * 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 28% 18% * 8711 Motor cycles of engine capacity exceeding 350 cc 28% 40% * 8712 Bicycles and other cycles (including delivery tricycles), not motorized 12% 5% * 8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 12% 5% * 8714 Parts and accessories of vehicles of heading 8711 28% 18% * 8716 20 00 Self-loading or self-unloading trailers for agricultural purposes 12% 5% * 8716 80 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles 1....
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....2% 5% * 8802 Aircraft for personal use. 28% 40% * 8806 Unmanned aircrafts 28%/ 18% 5% * 8903 Rowing boats and canoes 28% 18% * 8903 Yacht and other vessels for pleasure or sports 28% 40% * 90 or any other Chapter Blood glucose monitoring system (Glucometer) and test strips 12% 5% * 90 or any other Chapter Patent Ductus Arteriousus / Atrial Septal Defect occlusion device 12% 5% * 9001 Contact lenses; Spectacle lenses 12% 5% * 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof 12% 5% * 9004 Spectacles, corrective [including goggles for correcting vision] 12% 5% * 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments 12% 5% * 9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 12% 5% * 9020 Other breathing applian....
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....ces and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 12% 5% * 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, control panels and desks, screens, examinations or treatment tables, chairs and the light 12% 5% * 9025 Thermometers for medical, surgical, dental or veterinary usage 18% 5% * 9027 Instruments and apparatus for medical, surgical, dental or veterinary uses for physical or chemical analysis. 18% 5% * 9302 Revolvers and pistols, other than those of heading 9303 or 9304 28% 40% * 9401 20 00 Seats of a kind used for motor vehicles 28% 18% * 940150, 9403 80 Handicraft- Furniture of bamboo, rattan and cane 12% 5% * \ 9403 Furniture wholly made of bamboo, cane or rattan 12% 5% * 9404 Coir products [except coir mattresses] 12% 5% * 9404 Products wholly made of quilted textile material not exceeding Rs. 2500 per pi....
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....ece 12% 5% * 9404 Products wholly made of quilted textile material exceeding Rs. 2500 per piece 12% 18% * 9404 Cotton quilts of sale value exceeding Rs. 2500 per piece 12% 18% * 9405 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof 12% 5% * 940510 Handicraft-Handcrafted lamps (including panchloga lamp) 12% 5% * 9503 Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] 12% 5% * 9503 Handicraft- Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) 12% 5% * 9504 Handicraft-Ganjifa card 12% 5% * 9504 Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] 12% 5% * 9506 Sports goods other than articles and equipment for general physical exercise 12% 5% * 9507 Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those o....
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....f heading 9208 or 9705) and similar hunting or shooting requisites 12% 5% * 9601 Handicraft -Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding) 12% 5% * 9602 Handicraft -Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins, or of modelling pastes etc. (including articles of lac, shellac) 12% 5% * 96032100 Tooth brushes including dental-plate brushes 18% 5% * 9607 Slide fasteners and parts thereof 12% 5% * 9608, 9609 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalk and tailors' chalk; chalk sticks 12% Nil * 9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof 28% 40% * 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 12% 5% * 9619 00 30, 9619 00 40, or 9....
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....619 00 90 All goods- napkins and napkin liners for babies, clinical diapers 12% 5% * 9701 Handicraft-Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc.) 12% 5% * 9702 Original engravings, prints and lithographs 12% 5% * 9703 Handicraft -Original sculptures and statuary, in any material 12% 5% * 9705 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [including numismatic coins] 12% 5% * 9706 Antiques of an age exceeding one hundred years 12% 5% * 9804 All dutiable articles intended for personal use 28% 18% * 9804 All Drugs and medic....
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....ines intended for personal use 12% 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 Natural Gas Corporation or Oil India Limited on nomination basis, or (2) Petroleum operations undertaken under specified contracts, or (3) Petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy, or (4) Petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP), or (5) Coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy. 12% 18% Change in value. No change in rate (5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 2500 per piece * ....
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.... 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece * 63 (other than 63053200, 63053300, 6309) Other made up textile articles, sets of sale value not exceeding Rs. 2500 per piece * 9404 Cotton quilts of sale value not exceeding Rs. 2500 per piece Change in value. No change in rate (18%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 64 Footwear of sale value exceeding Rs.2500 per pair IGST 18% to Nil S.No Chapter / Heading / Sub-heading / Tariff item Description of goods 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....
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....-NBC for MRSAM system 8. 84, 85, 87, 90, 93 Parts and sub-assemblies of IADWS 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 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 ***** Annexure -II GOODS * FOOD SECTOR (5% To Nil) S. No. ....
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.... Chapter / Heading / Sub-heading / Tariff item Description of Goods * 0401 Ultra-High Temperature (UHT) milk * 0406 Chena or paneer, pre-packaged and labelled * 1905 Pizza bread * 1905 or 2106 Khakhra, chapathi or roti (18% to Nil) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 2106 Paratha, parotta and other Indian breads by any name called (12% to 5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * ....
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.... 0402 91 10, 0402 99 20 Condensed milk * 0405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads * 0406 Cheese * 0801 Brazil nuts, dried, whether or not Shelled or Peeled * 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] * 0804 Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes (other than mangoes sliced, dried) and mangosteens, dried * 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 * 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than dried tamarind] * 1108 Starches; inulin * 1501 Pig fats (including lard) and poultry fat, other than that of heading 020....
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....9 or 1503 * 1502 Fats of bovine animals, sheep or goats, other than those of heading 1503 * 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared * 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified * 1505 Wool grease and fatty substances derived therefrom (including lanolin) * 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified * 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 * 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 ed....
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....ible fats or oils or their fractions of heading 1516 * 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 * 1601 Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products * 1602 Other prepared or preserved meat, meat offal, blood or insects * 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates * 1604 Prepared or preserved fish; caviar and caviar su....
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....bstitutes prepared from fish eggs * 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved * 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) * 1704 Sugar boiled confectionery * 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 * 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) * 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid * 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid * 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid * 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than pro....
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....ducts of heading 2006 * 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 * 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) * 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 * 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 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 * 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 * 2009 89 90 Te....
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....nder coconut water, pre-packaged and labelled * 2101 30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof * 2102 Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders * 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 * 2106 Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters * 2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations ready for consumption form (other than roasted gram), pre-packaged and labelled * 2106 90 91 Diabetic foods * 2201 Drinking water packed in 20 litre bottles * 2202 99 10 Soya milk drinks * 2202 99 20 Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] * &nbs....
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....p;2202 99 30 Beverages containing milk (18% to 5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 1107 Malt, whether or not roasted * 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products [other than tamarind kernel powder] * 1517 10 All goods i.e. Margarine, Linoxyn * 1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes * 1521 Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured * 1522 Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes * 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] * 1704 Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta,....
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.... 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] * 1804 Cocoa butter, fat and oil * 1805 Cocoa powder, not containing added sugar or sweetening matter * 1806 Chocolates and other food preparations containing cocoa * 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 * 1904 All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes * 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 produ....
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....cts * 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 * 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 * 2104 Soups and broths and preparations therefor; homogenised composite food preparations * 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa * 2106 Food preparations not elsewhere specified or included * 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured * 2202 99 Plant-based milk drinks, ready for direct consumption as beverages * 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 * 3505 Dextrins and other modified starches (for example, pregelati....
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....nised or esterified starches); glues based on starches, or on dextrins or other modified starches (18% to 40%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 2202 91 00, 2202 99 Other non-alcoholic beverages (28% to 40%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 2106 90 20 *Pan masala * 2202 10 All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured * 2202 99 90 Caffeinated Beverages * 2202 Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice * TOBACCO (18% to 5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 1404 90 10 Bidi wrapper leaves (tendu) * 1404 90 50 Indian katha (28% to 18%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 2403 *Bidi (28% to 40%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 2401 *Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] * 2402 *Cigars, cheroots, cigarillos and cigarettes, of tobacco....
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.... or of tobacco substitutes * 2403 *Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences * 2404 11 00 *Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion * 2404 19 00 *Products containing tobacco or nicotine substitutes and intended for inhalation without combustion * AGRICULTURE SECTOR (12% to 5%) S.No Chapter / Heading / Sub-heading / Tariff item Description of Goods * 8408 Fixed Speed Diesel Engines of power not exceeding 15HP * 8414 20 20 Other hand pumps * 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers * 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers * 8432 Agricultural, horti....
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....cultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90] * 8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof * 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 * 8479 Composting Machines * 8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) * 8716 20 00 Self-loading or self-unloading trailers for agricultural purposes * 8716 80 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles * FERTILIZER SECTOR (18% to 5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 2807 Sulphuric acid * 2808 Nitric acid * 2814 Ammonia (12% to 5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods 1. 29 or 380893 Gibberellic acid 2. 3808 The following Bio-pesticides, namely - 1 Bacillus thurin....
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....giensis 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 / Heading / Sub-heading / Tariff item Description of Goods * 4011 Rear tractor tyres and rear tractor tyre tubes * 4011 70 00 Tyre for tractors * 4013 90 49 Tube for tractor tyres * 8408 20 20 Agricultural Diesel Engine ....
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....of cylinder capacity exceeding 250 cc for Tractor * 8413 81 90 Hydraulic Pumps for Tractors * 8708 Following parts of tractors namely: Tractor wheel rim, centre housing, housing transmission, support front axle * 8708 10 10 Bumpers and parts thereof for tractors * 8708 30 00 Brakes assembly and its parts thereof for tractors * 8708 40 00 Gear boxes and parts thereof for tractors * 8708 50 00 Transaxles and its parts thereof for tractors * 8708 70 00 Road wheels and parts and accessories thereof for tractors * * 00 Radiator assembly for tractors and parts thereof; Cooling system for tractor engine and parts thereof * 8708 92 00 Silencer assembly for tractors and parts thereof * 8708 93 00 Clutch assembly and its parts thereof for tractors * 8708 94 00 Steering wheels and its parts thereof for tractor * 8708 99 00 Hydraulic and its parts thereof for tractors * 8708 99 00 Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors‖ * COAL (5% to 18%) S. No. Chapter / Hea....
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....ding / Sub-heading / Tariff item Description of Goods * 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal * 2702 Lignite, whether or not agglomerated, excluding jet * 2703 Peat (including peat litter), whether or not agglomerated * RENEWABLE ENERGY (12% to 5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 7321 or 8516 Solar cookers * 8419 12 Solar water heater and system * 84, 85 or 94 Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. 4 87 Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology * TEXTILE SECTOR &nb....
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....sp; (12% to 5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 5401 Sewing thread of manmade filaments, whether or not put up for retail sale * 5402, 5403, 5404, 5405, 5406 Synthetic or artificial filament yarns * 5508 Sewing thread of manmade staple fibres * 5509, 5510, 5511 Yarn of manmade staple fibres * 5601 Wadding of textile materials and articles thereof; such as absorbent cotton wool (except cigarette filter rods) * 5602 Felt, whether or not impregnate, coated, covered or laminated * 5603 Nonwovens, whether or not impregnated, coated, covered or laminated * 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 * 5605 Metallised yarn, whether or not gimped, being textile yarn or strip or the like of heading 5404 or 5405, combined with metal ....
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....in the form of thread, strip or powder or covered with metal [ other than-(i) real zari thread (gold) and silver thread combined with textile thread (ii) imitation zari thread or yan known by any name in trade parlance] * 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 * 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] * 5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included * 5701 Carpets and other textile floor coverings, knotted, whether or not made up * 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 * 5703 Carpets and other textile floor coverings (including Turf), tufted, whether or not made up * ....
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.... 5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up * 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 * 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 * 5803 Gauze, other than narrow fabrics of heading 5806 * 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 * 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 * 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered * 5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or croc....
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....heted; tassels, pompons and similar articles[other than saree fall] * 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 * 5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like * 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 * 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 * 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon * 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 * 5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or....
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.... covering applied on a textile backing, whether or not cut to shape * 5905 Textile wall coverings * 5906 Rubberised textile fabrics, other than those of heading 5902 * 5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like * 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 * 5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials * 5910 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material * 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 pu....
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....rposes, 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 * 6501 Textile caps * 6505 Hats (knitted/crocheted) or made up from lace or other textile fabrics * 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 ....
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..../ Sub-heading / Tariff item Description of Goods * 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 2500 per piece * 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece * 63 (other than 63053200, 63053300, 6309) Other made up textile articles, sets of sale value not exceeding Rs. 2500 per piece * 9404 Cotton quilts of sale value not exceeding Rs. 2500 per piece (18% to 5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 5402, 5404, 5406 All goods * 5403, 5405, 5406 All goods * 5501, 5502 Synthetic or artificial filament tow * 5503, 5504, 5506, 5507 Synthetic or artificial staple fibres * 5505 Waste of manm....
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....ade fibres (12% to 18%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece * 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece * 63 [other than 6309] Other made up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than Worn clothing and other worn articles; rags] * 9404 Cotton quilts of sale value exceeding Rs. 2500 per piece * 9404 Products wholly made of quilted textile material exceeding Rs. 2500 per piece * HEALTH SECTOR (5% to Nil) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 30 1 Agalsidase Beta 2 Imiglucerase 3 Eptacog alfa activated recombinant coagulation factor VIIa (12% to Nil) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods 1 30 1 Onasemnogene abeparvovec 2 Asciminib 3 Mepolizumab 4 Pegylated Liposomal Irinotecan 5 Daratumumab 6 Daratumumab subcutaneous 7 Teclistamab....
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.... 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 31 Cystamine Bitartrate 32 CI-Inhibitor injection 33 Inclisiran (12% to 5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 28 Anaesthetics * 28 Potassium Iodate * 28 Steam * 2801 20 Iodine * 2804 40 10 Medical grade oxygen * 2847 Medicinal grade hydrogen peroxide * 30 All Drugs and medicines including: * Fluticasone Furoate + Umeclidinium + Vilanterol FF/UMEC/VI * Brentuximab Vedotin * Ocrelizumab (iv) Pertuzumab * Pertuzumab + trastuzumab (vi) Faricimab * 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 or....
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....gano-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included * 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 * 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, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments * 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 retai....
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....l sale * 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 * 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] * 3822 All diagnostic kits and reagents * 4015 Surgical rubber gloves or medical examination rubber gloves * 90 or any other Chapter Blood glucose monitoring system (Glucometer) and test strips * 90 or any other Chapter Patent Ductus Arteriousus / Atrial Septal Defect occlusion device * 9004 Spectacles and goggles for correcting vision * 9018 Instruments....
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.... and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments * 9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus * 9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters * 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, control panels and desks, screens, examinations or treatment tables, chairs and the light * 9804 Other Drugs and medicines intended for personal use ( 18% to 5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods 1. 9025 Thermometers for medical, surgical, dental or veterinary usage 2. 9027 Instruments and apparatus for med....
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....ical, surgical, dental or veterinary uses for physical or chemical analysis. * EDUCATION (5% to Nil) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods 1. 4016 Erasers (12% to Nil) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed * 8214 Pencil sharpeners * 9608, 9609 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor's chalk * 4820 Exercise book, graph book, & laboratory note book and notebooks (12% to 5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 7310 or 7326 Mathematical boxes, geometry boxes and colour boxes * COMMON MAN ITEMS  ....
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....; (12% to 5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 33061010 Tooth powder * 3406 Candles, tapers and the like * 3605 00 10 All goods-safety matches * 3926 Feeding bottles * 4014 Nipples of feeding bottles * 4202 22 20 Hand bags and shopping bags, of cotton * 4202 22 30 Hand bags and shopping bags, of jute * 4419 Tableware and Kitchenware of wood * 6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) * 6603 Parts, trimmings and accessories of articles of heading 6601 or 6602 * 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china * 6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china * 7319 Sewing needles * 7321 Kerosene burners, kerosene stoves and wood burning stoves of iron or steel * 7323 Table, kitchen or other ....
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....household articles of iron & steel; Utensils * 7418 Table, kitchen or other household articles of copper; Utensils * 7419 80 30 Brass Kerosene Pressure Stove * 7615 Table, kitchen or other household articles of aluminium; Utensils * 8452 Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines * 8712 Bicycles and other cycles (including delivery tricycles), not motorised * 8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 * 9403 Furniture wholly made of bamboo, cane or rattan * 9405 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof * 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 * 9619 00 30, 9619 00 40, or 9619 00 90 All goods- napkins and napkin liners for babies, clinical diapers (18% to 5%) S. No. Chapter ....
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..../ Heading / Sub-heading / Tariff item Description of Goods * 3304 Talcum powder, Face powder * 3305 Hair oil, shampoo * 3306 Dental floss, toothpaste * 3307 Shaving cream, shaving lotion, aftershave lotion * 3401 Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes * 96032100 Tooth brushes including dental-plate brushes * CONSUMER ELECTRONICS ( 28% to 18%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 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 * 8422 Dish washing machines, household [8422 11 00] and other [8422 19 00]....
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.... * 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). * PAPER SECTOR 12% to Nil S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods 1 4802 Uncoated paper and paperboard used for exercise book, graph book, laboratory notebook and notebooks (12% to 5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 4701 Mechanical wood pulp * 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades * 4704 Chemical wood pulp,....
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.... sulphite, other than dissolving grades * 4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes * 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material * 4817 30 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery * 4819 10, 4819 20 Cartons, boxes and cases of,- * Corrugated paper or paper boards; or * Non-corrugated paper or paper board * 4823 Paper pulp moulded trays * 48 Paper splints for matches, whether or not waxed, Asphaltic roofing sheets * 48 Paper Sack and Bio degradable bags (12% to 18%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 4702 Chemical wood pulp, dissolving grades * 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 an....
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....d paperboard used for exercise book, graph book, laboratory notebook and notebooks] * 4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 * 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter * 4806 20 00 Greaseproof papers * 4806 40 10 Glassine papers * 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 * 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 * 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  ....
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....; * TRANSPORTATION SECTOR (28% to 18%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 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] * 8701 Road tractors for semi-trailers of engine capacity more than 1800 cc * 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] * 8703 Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) d....
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....riven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. * 8703 Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. * 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 * 8703 Three wheeled vehicles * 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 * 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 * 8704 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] * 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 * 8707 Bodies (including cabs), ....
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....for the motor vehicles of headings 8701 to 8705 * 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] * 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 * 8714 Parts and accessories of vehicles of heading 8711 * 8903 Rowing boats and canoes * 9401 20 00 Seats of a kind used for motor vehicles (28% to 40%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods 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. 87035....
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....0, 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 * SPORTS GOODS AND TOYS (12% to 5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 4203 Gloves specially designed for use in sports * 9503 Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] * 9504 Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] * 9506 Sports goods other than articles and equipment for general physical exercise * 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 * DUTIABLE ARTIC....
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....LES FOR PERSONAL USE (FOR IMPORTS) (28% to 18%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods 1. 9804 All dutiable articles intended for personal use * LEATHER SECTOR (12% to 5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 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 * 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....
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.... 4114 * 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 * 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather * 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 * 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) * WOOD SECTOR (12% to 5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 44 or any Chapter The following goods, namely: - * Cement Bonded Particle Board; * Jute Particle Board; * Rice Husk Board; * Glass-fibre Reinforced Gypsum Board (GRG) * Sisa....
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....l-fibre Boards; * Bagasse Board; and * Cotton Stalk Particle Board * Particle/fibre board manufactured from agricultural crop residues * 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 * 4405 Wood wool; wood flour * 4406 Railway or tramway sleepers (cross-ties) of wood * 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] * 4409 Bamboo flooring * 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 * 4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves * 4417 Tools, tool bodies, tool handles, broom....
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.... or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood * 4418 Bamboo wood building joinery * 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 * 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] * 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) * 4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork....
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.... bottom * 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork * DEFENCE (12% to 5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc * 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles * FOOTWEAR SECTOR (12% to 5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 64 Footwear of sale value not exceeding Rs.2500 per pair (Maintain at 18%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 64 Footwear of sale value exceeding Rs.2500 per pair * MISCELLANEOUS ITEMS (12% to 5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 01012100, 010129 Live horses * 2515 12 10 Marble and travertine blocks * 2516 Granite blocks * 29061110 Natural menthol * 29061110, 30, 3301 Fo....
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....llowing goods from natural menthol namely: * Menthol and menthol crystals * Peppermint (Mentha oil) * Fractionated/ de-terpinated mentha oil (DTMO) * De-mentholised oil(DMO) * Spearmint oil * Mentha piperita oil * 3701 Photographic plates and film for x-ray for medical use * 3705 Photographic plates and films, exposed and developed, other than cinematographic film * 3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films * 3818 Silicon wafers * 3926 Plastic beads * 4007 Latex Rubber Thread * 4016 Rubber bands * 6602 whips, riding-crops and the like * 6909 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic * 7015 10 Glasses for corrective spectacles and flint buttons * 7020 Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns * 7310, 7323, 7612, or 7615 Milk cans made of Iron, Steel, or Aluminium * 7317 Animal shoe nails * 83....
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....06 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 * 8420 Hand operated rubber roller * 9001 Contact lenses; Spectacle lenses * 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof * 9404 Coir products [except coir mattresses] * 9607 Slide fasteners and parts thereof (12% to 18%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 29061190 Other than natural menthol * 29061190, 30, 3301 Following goods made from other than natural menthol, namely: * Menthol and menthol crystals * Peppermint (Mentha oil) * Fractionated/ de-terpinated mentha oil (DTMO) * De-mentholised oil(DMO) * Spearmint oil * Mentha piperita oil * 33074100 Odoriferous preparations which operate by burning (other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani) * 3826 Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed....
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.... Diesel) * 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 Natural Gas Corporation or Oil India Limited on nomination basis, or (2) Petroleum operations undertaken under specified contracts, or (3) Petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy, or (4) Petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP), or (5) Coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy. (28% to 40%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 9302 Revolvers and pistols, other than those of heading 9303 or 9304 * 9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof * ....
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....CONSTRUCTION SECTOR (12% to 5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 68 Sand lime bricks or Stone inlay work (From 28% to 18%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 2523 Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers * HANDICRAFTS SECTOR (12% to 5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 44, 68, 83 Idols of wood, stone [including marble] and metals [other than those made of precious metals] * 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, e....
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....tc.; other ornamental goods essentially of stone * 6913 Statues and other ornamental articles * 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) * 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 * 9702 Original engravings, prints and lithographs * 9703 Original sculptures and statuary, in any material * 9705 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins] * 9706 Antiques of an age exceeding one hundred years * 3406 Handcrafted candles * 4202 22,4202 29, 4202 31 10, 42....
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....02 31 90, 4202 32,4202 39 Handbags including pouches and purses; jewellery box * 4416, 4421 99 90 Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) * 4414 Wooden frames for painting, photographs, mirrors etc * 4420 Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft] * 4503 90 90 4504 90 Art ware of cork [including articles of sholapith] * 6117, 6214 Handmade/hand embroidered shawls of sale value exceeding Rs. 2500 per piece * 6802 Carved stone products (e.g., statues, statuettes, figures of animals, wri....
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....ting sets, ashtray, candle stand) * 68159990 Stone art ware, stone inlay work * 691200 10, 6912 00 20 Tableware and kitchenware of clay and terracotta, other clay articles * 6913 90 00 Statuettes & other ornamental ceramic articles (incl blue potteries) * 7009 92 00 Ornamental framed mirrors * 7018 90 10 Glass statues [other than those of crystal] * 7020 00 90 Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ] * 7326 90 99 Art ware of iron * 7419 80 Art ware of brass, copper/ copper alloys, electro plated with nickel/silver * 7616 99 90 Aluminium art ware * 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) * 940510 Handcrafted lamps (including panchloga lamp) * 940150, 9403 80 Furniture of bamboo, rattan and cane * 9503 Dolls or other toys made of wood or metal o....
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....r textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) * 9504 Ganjifa card * 9601 Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material * 9602 Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac) * 9701 Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc) * 9703 Original sculptures and statuary, in metal, stone or any material * 4802 Handmade Paper and Paper board * OTHER MACHINERY &nbs....
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....p; (12% to 5%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 8401 Fuel elements (cartridges), non-irradiated, for nuclear reactors (28% to 18%) S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods * 8407 Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] * 8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) * 8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 * 8413 Pumps for dispensing fuel or lubricants of the type used in fill....
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....ing stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30] * 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 * 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, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines * OTHER PROPOSALS GST 28%/18% to 5% S.No Chapter / Heading / Sub-heading / Tariff item Description of goods 1. 8806 Unmanned aircrafts IGST 18% to Nil S.No Chapter / Heading / Sub-heading / Tariff item Description of goods 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 Authoriz....
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....ation 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, 90, 93 Parts and sub-assemblies of IADWS 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 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, air....
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....crafts etc. except for 12.7mm SRCG, 155mm/45 Cal. Dhanush, L-70 Gun, 84mm RL Mk-III, AK-630 Naval Gun, Light machine gun, MAG Gun. *To be effective from a date to be notified based on discharging of entire loan and interest liability on account of compensation cess. ***** Annexure-III Services 69964 89965 99965 109965 129966 9968 209988 219988 229988 239988 249988 279996 289996 S.No. HSN Code Description of Service From To 1. 9954 (i) Composite supply of works contract services involving predominantly earth work (that is constituting more than 75 percent of the value of the works contract) provided to Government 12% with ITC 18% with ITC (ii) Composite supply of works contract provided by a sub-contractor to the main contractor providing services at (i) above to Government 12% with ITC 18% with ITC (iii) Composite supply of works contract and associated services, in respect of offshore works contract relating to oil and gas exploration and production in offshore area 12% with ITC 18% with ITC 2. 9963 Supply of "hotel accommodation" having value of supply of a unit of accommodation less than or equal to seven thousand five hundred rupees p....
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....er unit per day or equivalent 12% with ITC 5% without ITC 3. 9964 (i) Supply of Air transport of passengers in other than economy class 12% with ITC 18% with ITC (ii) Supply of Passenger transport by any motor vehicle where fuel cost is included 5% with ITC of input services (in the same line of business) 5% with ITC of input services (in the same line of business) 12% with ITC 18% with ITC 4. 9965 (i) Supply of Transport of goods by GTA 5% without ITC (RCM/FCM) 5% without ITC (RCM/FCM) 12% with ITC 18% with ITC (ii) Supply of transport of goods in containers by rail by any person other than Indian Railways 12% with ITC 5% without ITC 18% with ITC (iii) Supply of transportation of natural gas, petroleum crude, motor spirit, high speed diesel or ATF through pipeline 5% without ITC 5% without ITC 12% with ITC 18% with ITC (iv) Supply of Multimodal transport of goods within India 12% with ITC 5%, where no leg of transport is through air, with restricted ITC (i.e. 5% of input services of goods transportation). 18% with ITC 5. 9966 (i) Supply of Renting of any motor vehicle (with operator) designed to carry passengers where the cost of fuel i....
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....s included in consideration 5% with ITC of input services (in the same line of business) 5% with ITC of input services (in the same line of business) 12% with ITC 18% with ITC (ii) Supply of Renting of goods carriage (with operator) where fuel cost is included in consideration 12% with ITC 5% with ITC of input services (in the same line of business) 18% with ITC 6. 9968 (i) Local delivery services (This service is currently taxed at the rate of 18% with ITC as this is covered under SAC 996813 - under the Group Postal and Courier Services) 18% with ITC 18% with ITC (no change) (ii) Supply of local delivery services through Electronic Commerce Operator (ECO) Not currently notified under section 9(5) of the CGST Act * Local delivery services to be notified under section 9(5) of the CGST Act in cases where the person supplying such services through electronic commerce operator is not liable for registration under GST * The applicable rate on such services to be 18%. * Local delivery services provided by and through ECO to be excluded from the scope of GTA services. 7. 9971 Supply of Service of third-party insurance ....
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....of "goods carriage" 12% with ITC 5% with ITC 8. 9973 Leasing or rental services, without operator, of goods which will attract (28%) 40% GST 28% With ITC 40% with ITC 9. 9983 Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both; 12% with ITC 18% with ITC 10, 9986 Support services to exploration, mining or drilling of petroleum crude or natural gas or both. 12% with ITC 18% with ITC 11. 9988 (i) Supply of services by way of job work in relation to umbrella 12% with ITC 5% with ITC (ii) Supply of job work services or any treatment or process in relation to printing of all goods falling under Chapter 48 or 49, which attract GST @12% 5% 12% with ITC 5% with ITC (iii) Supply of job work in relation to bricks which attract GST at the rate of 5% 12% with ITC 5% with ITC (iv) Supply of job-work services in relation goods falling under Chapter 30 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) (pharmaceutical products) 12% with ITC 5% with ITC (v) Supply of job-work services in relation to Hides, skins and leather falling under ....
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....Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 12% with ITC 5% with ITC (vi) Supply of job-work not elsewhere covered (residual entry) 12% with ITC 18% with ITC 12. 9994 (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant; 12% with ITC 5% with ITC (ii) Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment. 12% with ITC 5% with ITC 13. 9996 (i) Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 12% with ITC 5% with ITC (ii) Admission to casinos, race clubs, any place having casinos or race clubs, or sporting events like the IPL. 28% With ITC 40% with ITC (iii) Services by a race club for licensing of bookmakers in such club. 28% With ITC 40% with ITC 14. 9997 Beauty and physical well-being services falling under group 99972 [This service is currently taxed at the rate of 18% with ITC as this is covered under SAC 9997] 18% with ITC 5% without ITC 15. Any chapter Specified Ac....
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....tionable Claims (betting, casinos, gambling, horse racing, lottery, online money gaming) defined as goods (Corresponding changes in the lottery valuation rules are also being carried out) 28% With ITC 40% with ITC * Services Proposed to be exempted S.No. HSN Code Description of Service From To 1 9971 (i) All individual health insurance, along with reinsurance thereof 18% with ITC Exemption (ii) All individual life insurance, along with reinsurance thereof 18% with ITC Exemption ***** Annexure-IV Services TRANSPORTATION SECTOR S.No. Entry From To 1 Supply of Air transport of passengers in other than economy class 12% with ITC 18% with ITC 2 Supply of Passenger transport by any motor vehicle where fuel cost is included 5% with ITC of input services (in the same line of business) 5% with ITC of input services (in the same line of business) 12% with ITC 18% with ITC 3 Supply of transport of goods in containers by rail by any person other than Indian Railways 12% with ITC 5% without ITC 18% with ITC 4 Supply of transportation of natural gas, petroleum crude, moto....
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....r spirit, high speed diesel or ATF through pipeline 5% without ITC 5% without ITC 12% with ITC 18% with ITC 5 Supply of Transport of goods by GTA 5% without ITC (RCM/FCM) 5% without ITC (RCM/FCM) 12% with ITC 18% with ITC 6 Supply of Renting of any motor vehicle (with operator) of any motor vehicle designed to carry passengers where the cost of fuel is included in consideration 5% with ITC of input services (in the same line of business) 5% with ITC of input services (in the same line of business) 12% with ITC 18% with ITC 7 Supply of Renting of goods carriage (with operator) where fuel cost is included in consideration 12% with ITC 5% with ITC of input services (in the same line of business) 18% with ITC 8 Supply of Multimodal transport of goods within India 12% with ITC 5%, where no leg of transport is through air, with restricted ITC (i.e. 5% of input services of goods transportation). 18% with ITC JOB WORK SECTOR S.No. Entry From To 1 Supply of services by way of job work in relation to umbrella 12% with ITC 5% with ITC 2 Supply of job work services or any treatment or process in relation to ....
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....printing of all goods falling under Chapter 48 or 49, which attract GST @(12%) 5% 12% with ITC 5% with ITC 3 Supply of job work in relation to bricks which attract GST at the rate of 5% 12% with ITC 5% with ITC 4 Supply of job-work services in relation goods falling under Chapter 30 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) (pharmaceutical products) 12% with ITC 5% with ITC 5 Supply of job-work services in relation to Hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 12% with ITC 5% with ITC 6 Supply of job-work not elsewhere covered (residual entry) 12% with ITC 18% with ITC CONSTRUCTION SECTOR S.No. Entry From To 1 Composite supply of works contract and associated services, in respect of offshore works contract relating to oil and gas exploration and production in offshore area 12% with ITC 18% with ITC 2 Composite supply of works contract involving predominantly earth work (that is, constituting more than 75per cent. of the value of the works contract) provided to Government 12% with ITC 18% with ITC 3 Composite supply of works contract pro....
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....vided by a sub-contractor to the main contractor providing services at Sl. No. 2 above to Government 12% with ITC 18% with ITC LOCAL DELIVERY SERVICES S.No. Entry From To 1 Local delivery services (This service is currently taxed at the rate of 18% with ITC as this is covered under SAC 996813 - under the Group Postal and Courier Services) 18% with ITC 18% with ITC (no change) Supply of local delivery services through Electronic Commerce Operator (ECO) Not currently notified under section 9(5) of the CGST Act * Rate of GST at 18%. * Local delivery services, to be notified under section 9(5) of the CGST Act in cases where the person supplying such services through electronic commerce operator is not liable for registration under GST * The applicable rate on such services to be 18%. * Local delivery services provided by and through ECO to be excluded from the scope of GTA services. OTHER SERVICES S.No. Entry From To 1 Supply of Service of third-party insurance of "goods carriage" 12% with ITC 5% with ITC 2 Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or....
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.... less. 12% with ITC 5% with ITC 3 Services by way of treatment of effluents by a Common Effluent Treatment Plant; 12% with ITC 5% with ITC 4 Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment. 12% with ITC 5% with ITC 4 Supply of "hotel accommodation" having value of supply of a unit of accommodation less than or equal to seven thousand five hundred rupees per unit per day or equivalent 12% with ITC 5% without ITC 5 Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both; 12% with ITC 18% with ITC 6 Support services to exploration, mining or drilling of petroleum crude or natural gas or both. 12% with ITC 18% with ITC 7 Beauty and physical well-being services falling under group 99972 [This service is currently taxed at the rate of 18% with ITC as this is covered under SAC 9997] 18% with ITC 5% without ITC (28% to 40%) S.No. Entry From To 1 Admission to casinos, race clubs, any place having casinos or race clubs, or sporting events....
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.... like the IPL. 28% With ITC 40% with ITC 2 Services by a race club for licensing of bookmakers in such club. 28% With ITC 40% with ITC 3 Leasing or rental services, without operator, of goods which will attract (28%) 40% GST 28% With ITC 40% with ITC 4 Specified Actionable Claims (betting, casinos, gambling, horse racing, lottery, online money gaming) defined as goods (Corresponding changes in the lottery valuation rules are also being carried out) 28% With ITC 40% with ITC * Services Proposed to be exempted LIFE AND HEALTH INSURANCE S.No. Entry From To 1 All individual health insurance, along with reinsurance thereof 18% with ITC Exemption 2 All individual life insurance, along with reinsurance thereof 18% with ITC Exemption ***** 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 sanc....
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....tion 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 ....
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....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 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 r....
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....egistered 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 ....
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....amendment, the place of supply for "intermediary services" will be determined as per the default provision under section 13(2) of the IGST Act, 2017 i.e. the location of the recipient of such services. This will help Indian exporters of such services to claim export benefits. 7.1 Amendment of section 15 and section 34 of CGST Act, 2017 in respect of Post Sale Discount: The Council has recommended: * To omit section 15(3)(b)(i) of CGST Act, 2017 thereby omitting the requirement of establishing the discount in terms of an agreement entered into before or at the time of such supply and specifically linking of the same with relevant invoices, * To amend section 15(3)(b) of CGST Act, 2017 to provide that discount should be granted through a credit note issued under section 34 of the CGST Act and to correspondingly amend section 34 to include a reference to section 15(3)(b), so as to provide for reversal of Input tax credit by the recipient in case where a post-sale discount is given and value of supply is reduced through GST Credit note. * To rescind circular No.212/6/2024-GST dated 26th June 2024 which provided a mechanism ensuring compliance of conditions of Section 1....
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....5(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, - * non-reversal of Input Tax Credit on account of post-sale discount through financial/commercial credit note; * treatment of the post-sale discount provided by manufacturer to the dealer as additional consideration, in the transaction between dealer and end-customer; * 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 s....
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....ame would be given effect through the relevant circulars/ notifications/ law amendments which alone shall have the force of law.<BR> News - Press release - PIB....