A.

Increase in Tariff rate (to be effective from 02.02.2025) * [Clause 98 (a) of the Finance Bill, 2025] *Will come into effect immediately through a declaration under the Provisional Collection of Taxes Act, 2023

Rate of Duty

S. No.

Tariff item

Commodity

From

To

Textile

1.

6004 10 00

6004 90 00

6006 22 00

6006 31 00

6006 32 00

6006 33 00

6006 34 00

6006 42 00

6006 90 00

Knitted Fabrics

20%/10%

20% or Rs115/kg,

whichever is

higher

IT & Electronics sector

2.

8528 59 00

Interactive Flat Panel Displays (Completely Built Units)

10%

20%

B.

Decrease in Tariff rate (to be effective from 01.05.2025 unless otherwise specified) * [Clause 98 (b) of the Finance Bill, 2025] Note: These changes will be effective from 2nd

February, 2025 by issuance of notification.

Rate of Duty

S. No.

Heading, subheading,

tariff

item

Commodity

From

To

1.

25151100

2515 12

Marble and travertine, crude or roughly trimmed, merely cut into blocks, slabs and other

40%

20%

2

2516 11 00

2516 12 00

Granite, crude or roughly trimmed,

merely cut into blocks, slabs and

other

40%

20%

3.

2933 59

Other compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure

10%

7.5%

4.

3302 10

Synthetic flavouring essences and

mixtures of odoriferous substances

of a kind used in food and drink

industries

100%

20%

5.

3406

Candles, tapers and the like

25%

20%

6

3822 90

Reference Materials

30%

10%

7

3824 60

Sorbitol other than that of subheading

2905 44

30%

20%

8

3920

Other, plates, sheets, films, foil and

strip, of plastics, non-cellular and

not reinforced, laminated,

supported or similarly combined

with other materials

25%

20%

9.

3921

Other plates, sheet, film, foil and strip of plastics

25%

20%

10.

6401

Waterproof Footwear with outer soles and Uppers of Rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes

35%

20%

11.

6402

Other footwear with outer soles and uppers of rubber or plastics

35%

20%

12.

6403

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather

35%

20%

13.

6404

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

35%

20%

14.

6405

Other Footwear

35%

20%

15.

6802 10 00

6802 21 10

6802 21 20

6802 21 90

6802 23 10

6802 23 90

6802 29 00

6802 91 00

6802 92 00

6802 93 00

Worked monumental or building stone

40%

20%

16.

7113

Articles of Jewellery and parts thereof

25%

20%

17.

7114

Articles of goldsmiths’ and silversmiths’ ware’s and parts thereof

25%

20%

18.

7404 00 12 7404 00 19

7404 00 22

Copper Waste and Scrap

2.5%

Nil

19.

8002

Tin Waste and Scrap

5%

Nil

20.

8101 97 00

Tungsten Waste and Scrap

5%

Nil

21.

8102 97 00

Molybdenum Waste and Scrap

5%

Nil

22.

8103 30 00

Tantalum Waste and Scrap

5%

Nil

23.

8105 30 00

Cobalt Waste and Scrap

5%

Nil

24.

8106 90 10

Waste and Scrap of Bismuth and Bismuth alloys

5%

Nil

25.

8109 31 00, 8109 39 00

Zirconium Waste and Scrap

10%

Nil

26.

8110 20 00

Antimony Waste and Scrap

2.5%

Nil

27.

8112 13 00

Beryllium Waste and Scrap

5%

Nil

28.

8112 41 20

Rhenium Waste and Scrap

10%

Nil

29.

8112 61 00

Cadmium Waste and Scrap

5%

Nil

30.

8541 42 00

Solar Cells

25%

20%

31.

8541 43 00  8541 49 00

Solar Module and Other semiconductor devices and photovoltaic cells

40%

20%

32.

8702

Motor vehicles for transport of 10 or more persons

40%

20%

33.

8703

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702)

125%

70%

34.

8704

Motor vehicles for transport of goods

40%

20%

35.

8711

Motorcycles and cycles fitted with an auxiliary motor with or without side-car

100%

70%

36.

8712 00 10

Bicycles

35%

20%

37.

8903

Yachts and other vessels for pleasure or sports; rowing boats and canoes

25%

20%

38.

9028 30 10

Electricity meters for alternating current (Smart meter)

25%

20%

39.

9401

Seats (other than those of headings 9402), whether or not convertible into beds, and parts thereof

25%

20%

40.

9403

Other furniture and parts thereof

25%

20%

41.

9404

Mattress supports, articles of bedding and similar furnishing etc.

25%

20%

42.

9405

Luminaries and lighting fittings including searchlights and spotlights and parts thereof etc.

25%

20%

43.

9503 00 91

Parts of electronic toys

70%

20%

44.

9802 00 00

Laboratory Chemicals

150%

70%

45.

9803 00 00

All dutiable articles, imported by a passenger or a member of a crew in his baggage

100%

70%

46.

9804 00 00

All dutiable goods imported for personal use.

35%

20%

C.

Tariff rate changes (without change in existing effective rate of duty) to be effective from 01.05.2025 unless otherwise specified [Clause 98 (b) of the Finance Bill, 2025]

Rate of Duty

S. No.

Heading, sub- heading tariff item

Commodity

From

To

1.

1520 00 00

Glycerol Crude, glycerol waters, glycerol lye

30%

20%

2.

2603 00 00

Copper Ores and concentrates

2.5%

Nil

3.

2605 00 00

Cobalt Ores and concentrates

2.5%

Nil

4.

2609 00 00

Tin Ores and concentrates

2.5%

Nil

5.

2611 00 00

Tungsten Ores and concentrates

2.5%

Nil

6.

2613 00 00

Molybdenum Ores and concentrates

2.5%

Nil

7.

2615 10 00

Zirconium Ores and concentrates

2.5%

Nil

8.

2615 90 10

Vanadium Ores and concentrates

2.5%

Nil

9.

2615 90 20

Niobium or Tantalum Ores and concentrates

2.5%

Nil

10.

2617 10 00

Antimony Ores and Concentrates

2.5%

Nil

11.

2711 12 00

Liquefied Propane

15%

2.5%

12.

2711 13 00

Liquefied Butane

15%

2.5%

13.

27 11 19 10

LPG (for non-automotive purpose)

15%

5%

14.

2711 19 20

LPG (for automotive purpose)

15%

5%

15.

2711 19 90

Other liquified petroleum gas

15%

5%

16.

2809 20 10

Phosphoric Acid

20%

7.5%

17.

2810 00 20

Boric Acid

27.5%

7.5%

18.

3824 99 00

Other – Prepared Binders, chemical products and preparations of chemical or allied industries

17.5%

7.5%

19.

7210 12 10

OTS/MR type-flat rolled products of thickness less than 0.5 mm

27.5%

15%

20.

7210 12 90

Other flat rolled products of thickness less than 0.5 mm

27.5%

15%

21.

7219 12 00

Hot-rolled products in coils of thickness greater than or equal to 4.75 mm, but not exceeding 10 mm

22.5%

15%

22.

7219 13 00

Hot-rolled products in coils of thickness greater than or equal to 3 mm but less than 4.75 mm

22.5%

15%

23.

7219 21 90

Flat rolled products of stainless steel of width 600 mm or more - Other nickel chromium austenitic type

22.5%

15%

24.

7219 90 90

Flat rolled products of stainless steel of width 600 mm or more - Other sheets and plates

22.5%

15%

25.

7225 11 00

Flat-rolled products of other alloy steel - grain oriented, silicon electrical steel

20%

15%

26.

7307 29 00

Other tube or pipe fittings of stainless steel

25%

15%

27.

7307 99 90

Other fittings of iron or steel, non- galvanised

25%

15%

28.

7308 90 90

Other structure and parts of structures of iron and steel

25%

15%

29.

7310 29 90

Others-tanks and drums etc.

25%

15%

30.

7318 15 00

Other screws and bolts whether or with nuts or washers

25%

15%

31.

7318 16 00

Threaded nuts

25%

15%

32.

7318 29 90

Other non-threaded articles

25%

15%

33.

7320 90 90

Other springs and leaves of iron/steel

25%

15%

34.

7325 99 99

Other cast articles of iron or steel

25%

15%

35.

7326 19 90

Others - forged or stamped articles of iron or steel but not further worked

25%

15%

36.

7326 90 99

Miscellaneous other articles of iron/steel

25%

15%

37.

8001

Unwrought Tin

5%

Nil

38.

8101 94 00

Unwrought tungsten, including bars and rods obtained simply by sintering

5%

Nil

39.

8102 94 00

Unwrought molybdenum, including bars and rods obtained simply by sintering

5%

Nil

40.

8103 20

Unwrought tantalum, including bars and rods obtained simply by sintering, powders

5%

Nil

41.

8105 20 20

Cobalt, unwrought

5%

Nil

42.

8106 10 10

Bismuth, unwrought

5%

Nil

43.

8109 21 00

Unwrought zirconium, powders, containing less than 1 part hafnium to 500 parts zirconium by weight

10%

Nil

44.

8110 10 00

Unwrought antimony, powders

2.5%

Nil

45.

8112 12 00

Beryllium unwrought, powders

5%

Nil

46.

8112 31

Hafnium unwrought, waste and scrap, powders

10%

Nil

47.

8112 41 10

Rhenium unwrought

10%

Nil

48.

8112 69 10

Cadmium unwrought, Powders

5%

Nil

49.

8112 69 20

Cadmium, wrought

5%

Nil